Eligibility Criteria for Tourists Seeking VAT Refund

Eligibility Requirements

1. Must not be a Thai national.

2. Must not have a permanent residence in Thailand.

3. Must not be a pilot or crew member of an airline departing from the Kingdom.

4. Must depart from an international airport that has a VAT refund office for tourists.

5. Must purchase goods from shops displaying the "VAT REFUND FOR TOURISTS" sign.

Guidelines and Conditions

1. Tourists must take the goods out of the Kingdom within 60 days, counting the date of purchase as the first day.

2. Must purchase goods worth at least 2,000 Baht (including VAT) from the same establishment on the same day.

3. On the date of purchase, tourists must present their passport to the sales staff and request Form P.P.10 / e-P.P.10 from the store, along with the original tax invoice. Each Form P.P.10 / e-P.P.10 must have a value of goods of at least 2,000 Baht.

4. On the day of departure, prior to check-in, tourists must present the goods and Form P.P.10 / e-P.P.10 with a total purchase value of at least 20,000 Baht to customs officials for inspection and stamping.

5. High-value goods include jewelry, gold ornaments, watches, glasses, pens, portable phones or smartphones, laptops, handbags (excluding luggage), and belts valued at 40,000 Baht or more per item, or goods that can be taken along with the journey valued at 100,000 Baht or more per item. These must be presented to tax officials for verification at the VAT refund office located in the departure area after passing through immigration.

Channels for VAT Refund Application

Tourists can apply for a VAT refund through one of the following channels:

1. VAT refund counters at the airport (Trip by Trip).

2. ThailandVRT application (for e-P.P.10 only).

3. Mail (for amounts of 30,000 Baht or more).

Reasons for VAT Refund Denial

1. Being a crew member traveling outside the country while on duty.

2. Failing to take the goods out of Thailand within 60 days from the date of purchase.

3. Not departing from Thailand through an international airport.

4. The name and passport number on the attached tax invoice do not match the applicant's details.

5. Purchasing goods with a total value of less than 2,000 Baht (including VAT) from the same establishment on the same day.

6. Failing to complete Form P.P.10 on the date of purchase.

7. Not attaching the original tax invoice with Form P.P.10.

8. Not taking the goods out of the country on the day of departure.

9. Not purchasing goods from shops participating in the VAT refund for tourists (VRT) system.

10. The number of items listed on Form P.P.10 exceeds the number shown on the tax invoice.

11. Failing to have the goods inspected by customs before leaving the country.

12. Not undergoing a second inspection of high-value goods by tax officials.

13. The tax invoice attached to Form P.P.10 was not issued by the specified store.

14. If the total value of purchased goods is 20,000 Baht or more, the tourist did not present the goods to customs officials on the day of departure from the Kingdom during the trip when the goods were purchased.