travelers purchasing goods in the country. The changes became effective from January 1, 2024 and are aimed at simplifying the VAT refund procedure for travelers.
Expansion of VAT refund conditions
The Thai authorities decided to make VAT refund more accessible for tourists. In particular, the threshold of the value of purchases at which it is not necessary to undergo customs declaration was increased. If previously it was 5000 baht (about 140 dollars), it has now been raised to 20,000 baht (about 560 dollars).
This means that tourists who bought goods worth less than 20,000 baht can request a VAT refund directly from the tax office, bypassing customs formalities.
The list of categories of goods subject to mandatory declaration has also been expanded. It now includes jewelry, watches, gadgets, bags, belts and some other items. At the same time, the threshold of value, above which it is necessary to undergo declaration, has been raised. For different categories, it ranges from 40,000 to 100,000 baht (about $1,120 to $2,800).
Simplification of the VAT refund procedure
In addition to expanding the conditions, also simplified the very procedure of VAT refund for tourists. Now the algorithm is as follows:
- On the day of purchase, the tourist requests a special Por Por 10 form and the original tax invoice from the store.
- Before leaving Thailand, he goes through passport control and drops off his luggage.
- Next, the goods and documents should be presented to the customs officer for inspection and stamping.
- After passing through customs, the tourist receives a VAT refund at a special office located in the departure area.
There are such offices in the 10 largest airports in Thailand. The refund can be received in cash, check or card. If the amount exceeds 30,000 baht (about $840), cash is not given.
Thus, the procedure has become clearer and more convenient for tourists. This will attract more travelers to Thailand and increase the tourist flow.
Author of the article: Ekaterina Antonova