If you are a visitor to Thailand, you shall be qualified to a VAT refund on goods that you purchased from retailers participating in the VAT refund scheme provided that you meet all the eligibility criteria and conditions as stated below.
Before departing Thailand, travelers will be eligible for a VAT refund if the following conditions are met:
- You are a non-Thai resident and not staying in Thailand up to 180 days in a current tax year;
- You are not a pilot or a cabin crew of any airline departing Thailand on duty;
- You purchased goods from stores displaying “VAT Refund for Tourists” sign;
- VAT refund only applies to goods taken out of Thailand with the eligible traveler within 60 days from the date of purchase; and
- You leave Thailand via an international airport.
If you wish to claim a refund of the tax paid on eligible goods, a proof of export is required. To claim for a VAT refund, contact Customs officials at the airport before checking in. The following documents must be available for inspection by Customs officials:
- A valid passport;
- VAT Refund Application Form (VAT Form 10);
- An original receipt/tax invoice;
- Goods that go with the original receipts.
If the declarations for VAT refund are correct, Customs officials will sign and stamp the VAT Refund Application Form, affix a sticker to the luggage containing the eligible goods, and return everything to you. After clearing Immigration for a VAT refund, the VAT Application Form approved by the Customs must be presented to the Revenue Department officials. If a claim is for small and expensive items such as jewelry, gold, watches, pens, glasses, etc, these items must be available for inspection at the VAT Refund Office again.
Thai Customs also remind travelers to allow extra time at the airport to have application stamped and eligible goods verified, keeping in mind that other passengers are also requesting these services. You should arrive at the airport even earlier than the time recommended by your airline to be at your boarding gate on time.
Contact MSNA, Tax Advisors for consultation on Thai taxation and further information about Tourist VAT Refund.