Shopping
Non-permanent resident foreigners can claim their Value Added Tax
(VAT) refund by following these steps:
-
At stores displaying 'VAT Refund for Tourists', spend a minimum of
2,000 baht (including VAT) per store on the same day.
-
Request the 'VAT Refund Application for Tourist' form (P.P.
10/e-P.P.10) and the Tax invoice.
-
Verify the accuracy of your passport information on the P.P.
10/e-P.P.10 and Tax invoice.
Customs Procedures
On your departure date* at an international airport, follow these
steps:
-
Declare your purchased goods, P.P.10 Forms or e-P.P.10, and original
Tax invoices at the Customs Office to get inspection stamps before
loading your luggage.
-
*The departure date must fall within 60 days from the date of
purchase. However, for downtown VAT refunds, the timeframe is
limited to 14 days.
Depending on the value of your goods:
- Goods value < 20,000 baht per person: You are exempt
from Customs inspection (No Customs stamp required). You may proceed
through the immigration checkpoint.
- Goods value ≥ 20,000 baht per person: Prior to checking
in your baggage, present the goods*, 'VAT Refund Application for Tourists'
form (P.P.10), and the original tax invoice to the Customs officer for
inspection at the 'Customs Inspection for VAT Refund' Counter.
- Luxury goods*: After the Customs inspection, hand-carry
your item to be inspected once more by the Revenue officers at the 'VAT
Refund for Tourist Office' in the departure lounge after passing the
immigration checkpoint.
* Luxury goods such as jewellery, gold, ornaments, watches,
eyeglasses, pens, mobile or smartphones, laptops or tablets, handbags,
and/or belts of which the value is 40,000 Baht or more per item, and
goods of which the value is 100,000 Baht or more per item.
After completing the Customs procedures:
-
Check in at the airline counter, hand-carry stamped documents, as
well as luxury goods eligible for VAT refund (if any), and go
through immigration.
-
After Immigration, drop the checked 'VAT Refund Application for
Tourist' form (P.P. 10) and original Tax invoice via the following
channels:
-
VAT refund officers and declare your Luxury goods for VAT refund
(if any) at the 'VAT Refund for Tourist Office'.
-
The dropbox placed in front of 'VAT Refund for Tourist Office'
(if no luxury goods to declare).
Remark: Claimants who have already received the VAT refund
via official downtown VAT refund agents still need to follow this step
to complete the declaration process; otherwise, the paid refund amount
will be charged back, and penalty fees may incur.
Tax Refund Disbursement
The available VAT disbursement methods are contingent upon the total
refund amount per person and the chosen request method:
Downtown VAT Refund (Before departure)
- Refund transaction ≤ 12,000 baht: Cash: Downtown VAT
Refund agents.
- Remark: The goods have to be taken out within 14 days
from the date of downtown VAT refund claim.
Airport VAT Refunds
- Refund transaction ≤ 30,000 baht:
- Cash: VAT refund officers.
-
Credit/Debit card: VAT refund officers, Form submission by main
or VRT application.
- WeChat/Alipay: VRT application.
- Refund transaction > 30,000 baht:
-
Credit/Debit card: VAT refund officers or VRT application.
