VAT Refund in Thailand

Who Can Claim a VAT Refund

- Individuals who are not Thai citizens.
- Individuals without a domicile in Thailand.
- Individuals who are not airline crew members departing Thailand on duty.
- Those departing Thailand from an international airport.
- Individuals who purchase goods from stores displaying a "VAT REFUND FOR TOURISTS" sign.
- Those who present the goods and the VAT Refund Application for Tourists Form (P.P.10) along with the original tax invoices to the Customs officer before checking in at the airline counter on the day of departure.

VAT Refund for Tourists Conditions

- Goods must be bought from stores displaying the "VAT REFUND FOR TOURISTS" sign.
- Goods must be taken out of Thailand by the traveler within 60 days from the purchase date.
- Goods must be purchased for at least 2,000 baht (including VAT) per day per store.
- On the purchase date, tourists must present their passport and request the sales assistant to issue the VAT Refund Application for Tourists form (P.P.10) with the original tax invoices.
- Tourists must present the goods and the VAT Refund Application for Tourists form (P.P.10) with the original tax invoices to a Customs officer for inspection before check-in.
- For luxury goods (such as jewelry, gold, ornaments, watches, glasses, and pens valued over 10,000 baht), the tourist must hand-carry and show the goods again at the VAT Refund for Tourists Office after passing the immigration checkpoint.
- Tourists can claim a VAT refund at the VAT Refund for Tourists Counter at an international airport, drop the documents into the box in front of the VAT Refund for Tourists office, or mail the documents to the Revenue Department of Thailand.

VAT Refund Payment Methods

1. For refund amounts not exceeding 30,000 baht, the refund can be paid as:
- Cash (in Thai baht only), or
- Bank draft in four currencies: USD, Euro, Sterling, Yen, or
- Transfer to a credit card account (VISA, MASTERCARD, and JCB).
2. For refund amounts exceeding 30,000 baht, the refund can be paid as:
- Bank draft, or
- Transfer to a credit card account (as detailed in 1.2 and 1.3).

Bank and postal fees for drafts or transfers will be deducted from the refund amount. The table below shows the approximate rates of these expenses.

Why VAT Refunds Are Disapproved

- The claimant holds a diplomatic passport and/or resides in Thailand.
- The claimant is an airline crew member on duty when departing Thailand.
- The claimant did not depart Thailand from an international airport.
- The claimant did not carry the goods out of Thailand on the departure date.
- Goods were not taken out of Thailand within 60 days from the purchase date (the purchase date is counted as the first day).
- Goods were taken out of Thailand without inspection by a Customs officer.
- Luxury goods were taken out of Thailand without inspection by a Revenue officer.
- The total value of purchases is less than 2,000 baht per day per store.
- The VAT Refund Application for Tourists form (P.P.10) was not issued on the purchase date.
- The name or passport number on the original tax invoices attached to the VAT Refund Application for Tourists form (P.P.10) does not match the claimant.
- The original tax invoices were not attached to the VAT Refund Application for Tourists form (P.P.10).
- Goods were not purchased from shops participating in the VAT refund for tourists scheme.
- The tax invoices were not issued by the store mentioned on the form.

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