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Procedure and locations about VAT Refund for Tourists that visitors should know.

Visitors who are eligible for a VAT refund

Visitors who are eligible for a VAT refund
  1. Those who are not Thai nationality.
  2. Those who do not have a domicile in Thailand.
  3. Those who are not an airline crew member departing Thailand on duty.
  4. Those who depart Thailand from an international airport.
  5. Those who purchase goods from stores displaying a “VAT REFUND FOR TOURISTS” sign.
  6. Goods must be purchased at least 2,000 baht (VAT included) per day per store.

Goods eligible for VAT Refund for Tourists

  1. Must be goods, not services
  2. Goods must be purchased from stores participating in the
    VAT Refund for Tourists Scheme.
  3. Goods must be taken out of Thailand with the traveller within 60 days from the date of purchase.
  4. Goods must not fall under prohibited items,
    such as gemstones, firearms, or explosives.
  5. Must present purchased items to a Customs officer
    for inspection at an international airport.
  6. In case of luxury goods (jewelry, gold, ornaments, watches, eyeglasses, pen, mobile or smart phone, laptop and tablet, handbag, belt of which the value is 10,000 baht or more per item and carry-on goods which the value is 50,000 baht or more per item.) the visitor is required to hand carry and show the goods again at the VAT Refund for Tourists Office, after passing the Immigration Checkpoint.

Procedures to claim VAT Refund for Tourists
  1. Present the purchased goods and VAT Refund Application for Tourists form (P.P.10) with original tax invoices to a Customs officer at the airport for inspection and obtain a Customs stamp and signature at the lower right-hand corner of P.P.10.

    In case of luxury goods (jewelry, gold, ornaments, watches, eyeglasses, pen, mobile or smart phone, laptop and tablet, handbag, belt of which the value is 10,000 baht or more per item and carry-on goods which the value is 50,000 baht or more per item.) the visitor is required to hand carry and present the goods again at the VAT Refund for Tourist Office, after passing the immigration checkpoint.

  2. Check in your luggage at the airline counter.
  3. Go through the immigration checkpoint for formalities
  4. Present the purchased items, including luxury items (if any), along with the P.P.10, the receipts, and passport to Customs officer to sign and affix with Customs stamp and inspection date.

Places to submit VAT Refund for Tourists documents
  1. VAT Refund for Tourists (VRT) office at international airports
    • Suvarnabhumi International Airport
    • Don Mueang International Airport
    • Chiangmai International Airport
    • Phuket International Airport
    • Hat Yai International Airport
    • U-Tapao International Airport
    • Samui International Airport
    • Surat Thani International Airport
    • Mae Fah Luang Chiang-Rai International Airport
  2. Drop the documents into the box in front of the VAT Refund for Tourists Office at any international airport, or
  3. Mail the documents to the VAT Refund for Tourists Office, Revenue Department of Thailand, 90 Soi Phaholyothin 7, Phaholyothin Road, Phayathai, Bangkok 10400

For contact details of the VAT Refund for Tourists Office, please go to
www.vrtweb.rd.go.th/

Remark

Main reasons for VAT Refund rejections:

  1. Visitors purchased goods less than 2,000 baht (VAT included)
    from each store per day
  2. The VAT Refund Application for Tourists (P.P.10)
    is not issued on the purchase date.
  3. The original tax invoice is not enclosed with the P.P.10.
  4. Name and passport number stated in the tax invoice attached to the P.P.10
    does not belong to the claimant.
  5. Visitors didn’t take the goods out of Thailand within 60 days
    from the purchase date (the purchase date is counted as the first day).
  6. Visitors didn’t depart Thailand from an international airport.
  7. Visitors didn’t take the goods and P.P.10 to the Customs Office
    for an inspection and stamp.
  8. Visitors didn’t take the luxury goods to be re-inspected at
    the VAT Refund for Tourists Office, located behind immigration checkpoint.
  9. Visitors didn’t shop at a store registered in the VAT Refund for Tourists (VRT) System.
  10. Claimants are on duty as airline crews when they depart Thailand.

For more information, go to www.vrtweb.rd.go.th
Select Tax Knowledge > Other Taxes Knowledge > VRT (VAT Refund) or www.vrtweb.rd.go.th select VAT Refund for Tourists

For further information, please contact: Revenue Department 90 Soi Phaholyothin 7, Phaholyothin Road, Phayathai, Phayathai, Bangkok 10400 RD Intelligence Center 1161

For more information, please contact: Suvarnabhumi Airport Passenger Control Customs Office Bangphli District, Samut Prakan 10540 Tel: +66 2134 0401 or+66 2667 7000 ext. 25-3106 E-mail: 67000100@customs.go.th

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