Vat Refunds

Non-permanent resident foreigners are eligible to claim a Value Added Tax (VAT) refund on their purchases in Thailand. Below is a step-by-step guide to help you through the process.

1. Shopping

1.1 Eligible Stores

• Shop at stores displaying the "VAT Refund for Tourists" sign.
• Spend a minimum of 2,000 baht (including VAT) per store on the same day.

1.2 Request Documentation

• Ask for the VAT Refund Application for Tourist form (P.P. 10 or e-P.P.10) and the Tax Invoice.

1.3 Verify Information

• Double-check the accuracy of your passport details on both the P.P. 10/e-P.P.10 form and the Tax Invoice.

2. Customs Procedures

2.1 Declaration at the Airport

• On your departure date, declare your purchased goods, P.P.10 Forms (or e-P.P.10), and original Tax Invoices at the Customs Office for inspection and stamps before checking in your luggage.
  • Note: The departure date must be within 60 days from the date of purchase. For downtown VAT refunds, the timeframe is 14 days.

Goods Value Categories:

• Goods value < 20,000 baht per person:

  • No Customs inspection required. Proceed directly to the immigration checkpoint.

• Goods value ≥ 20,000 baht per person:

  • Present the goods, VAT Refund Application for Tourist form (P.P.10), and original Tax Invoice to the Customs officer at the Customs Inspection for VAT Refund Counter before checking in your luggage.

• Luxury Goods:

  • After Customs inspection, hand-carry luxury items (e.g., jewelry, watches, laptops, etc.) for a second inspection by Revenue officers at the VAT Refund for Tourist Office in the departure lounge after immigration.
    • Luxury goods include items like jewelry, gold, watches, eyeglasses, pens, smartphones, laptops, handbags, or belts valued at 40,000 baht or more per item, or goods valued at 100,000 baht or more per item.

2.2 Check-In and Immigration

• Check in at the airline counter.
• Hand-carry stamped documents and luxury goods (if applicable) through immigration.

2.3 Submit Documents

• After immigration, submit the stamped VAT Refund Application for Tourist form (P.P. 10) and original Tax Invoice via:

  • VAT Refund Officers at the VAT Refund for Tourist Office (if declaring luxury goods), or
  • The dropbox in front of the VAT Refund for Tourist Office (if no luxury goods to declare).

  Remark: If you’ve already received a VAT refund via downtown agents, you must still complete this step. Failure to do so may result in the refund being charged back, along with penalty fees.

3. Tax Refund Disbursement

The VAT refund method depends on the total refund amount and the chosen request method.

3.1 Downtown VAT Refund (Before Departure)

• Refund ≤ 12,000 baht:
  • Receive cash refund from downtown VAT refund agents.
  • Note: Goods must be taken out of the country within 14 days of the downtown VAT refund claim.

3.2 Airport VAT Refund

• Refund ≤ 30,000 baht:

  • Cash: VAT refund officers
  • Credit/Debit Card: VAT refund officers or via the main/VRT application
  • WeChat/Alipay: VRT application

• Refund > 30,000 baht:

  • Credit/Debit Card: VAT refund officers or VRT application

Where to claim