VAT Refund for Tourists

To encourage tourists to shop in Thailand a VAT refund for tourists scheme was introduced for tourists to be able to claim back the VAT paid on certain items. “Visitors entering the Kingdom on tourist visa are entitled to refunds of the 7% value added tax (VAT) paid on goods purchased at shops, department stores and other retail outlets displaying VAT Refund for Tourists signs, where tax refund application forms are available. Prior to airport departure, visitors must present a completed VAT refund form, plus passport information and purchase receipts, to a customs officer. Certain luxury goods, such as jewelry, gold ornaments, watch, glasses, or pen, must be shown to an excise official at the VAT refund office at the departure lounge after passport control. Refunds may be in bank draft form or credited to a credit card.”

Who can claim a VAT refund?
- is not a Thai national
-is not an airline crew member departing Thailand on duty.
-departs Thailand from an international airport.
-purchases goods from stores displaying a "VAT REFUND FOR TOURISTS" sign.
-present the goods and submit the VAT Refund Application for Tourist form(P.P10) and original tax invoices to the Customs officers immediately before check-in for departure from Thailand.
How to claim a VAT refund?
-VAT refund only applies to goods taken out of Thailand with the traveller within 60 days from the date of purchase.
-Goods must be purchased from stores displaying the "VAT REFUND FOR TOURISTS" sign.
-Goods must be at least 5,000 baht including VAT and must be purchased from each supplier at the amount of at least 2,000 baht per day. -On the purchasing day, present your passport and ask the sales assistant at the store to complete the VAT Refund Application for Tourists form (P.P.10) and attach the original tax invoices to the form. Each application form (P.P.10) must show a value of goods of 2,000 baht or more.
-Before departure, present your goods and VAT Refund Application for Tourists form (P.P.10) to Customs officers for inspection before check-in.
-Luxury goods, such as jewelry, gold ornaments, watch, glasses, or pen, must once more be inspected by the Revenue officers at the VAT refund office at the departure lounge after passport control.
-You can either present your claim to the Revenue officers at the VAT Refund Counter or mail it back to the Revenue Department of Thailand or drop it into the box in front of the VAT Refund office.
How will the Refund be paid?
You can choose to receive your refund
-Refund amount not exceeding 30,000 baht, will be made in cash (Thai baht) or by bank draft or credit to your credit card account.
-Refund amount exceeding 30,000 baht, will be made by bank draft or credit to your credit card account.
The Following Fees apply to refund requests.
-For cash refund, a fee of 100 Baht.
-For bank draft refund, a fee of 100 Baht plus draft issuing fee at the rate charged by banks and postage fees.
-For credit into credit card account refund, a fee of 100 Baht plus money transfer fee at the rate charges by banks and postage fees.
The reasons why requests are disapproved.
-You carry a diplomatic passport and reside in Thailand.
-You are an airline crew member departing Thailand on duty.
-Goods were not taken out of Thailand within 60 days from the date of purchase.
-You did not depart Thailand by air carrier from an international airport.
-The name or the passport number on the original tax invoice attached to the VAT Refund Application for Tourist form (P.P. 10) is not yours.
-Value of goods purchased is less than 2,000 baht per day per store.
-VAT Refund Application for Tourist form (P.P. 10) was not prepared on the date of purchase.
-Total value of the goods claimed for refund is less than 5,000 baht.
-Original tax invoices were not attached to the VAT Refund Application for Tourist form (P.P. 10).
-You did not carry the goods out of Thailand on the day of your departure.
-Goods were not purchased from participating shops in the VAT refund for tourist’s scheme.
-The quantity of goods shown in the VAT Refund Application for Tourist form (P.P. 10) is less than that shown in the original tax invoice.
-Goods were taken out of Thailand without being inspected by Customs officers or by Revenue officers.
-Luxury goods were taken out of Thailand without being checked by the Revenue officers.
-Some of the tax invoices attached to the VAT Refund Application for Tourist form (P.P. 10) were issued from a different store that mentioned on the form.
Important
Your documents need to be inspected and approved prior to checking in. This is done at the VAT Refund Office in the departure hall. Your refund is then processed in the departure lounge of the airport. For this reason you must have your purchases in your hand luggage.
Further information can be found on the Revenue Department's website: http://www.rd.go.th/vrt/engindex.html