Reasons for Disapproval of VAT Refund Requests

Here are some reasons that might disqualify your Value Added Tax (VAT) refund request:

     Tourists visiting Thailand, who are not Thai nationals, have the right to request a VAT refund if they follow the correct procedures. However, there are certain circumstances where VAT refund requests may not be approved, such as:

• Being a crew member who travels abroad while on duty
• Not traveling outside Thailand via an international airport
• Not exporting the goods outside Thailand within 60 days from the purchase date
• The name and passport number on the tax invoice attached to form Por Por 10 are not those of the person requesting the tax refund
• Not preparing form Por Por 10 on the day of purchase
• Purchasing goods with a total value of less than 2,000 Baht (including VAT) from the same business establishment on the same day
• Not exporting the goods on the day of departure
• Not attaching the original tax invoice with form Por Por 10
• Not having the goods inspected by customs before exporting
• Not purchasing goods from a shop participating in the tourist VAT refund scheme (VRT)
• The tax invoice attached to form Por Por 10 is not issued by the shop specified in form Por Por 10
• The number of items shown on form Por Por 10 is more than the number shown on the tax invoice
• If the total purchase value of the goods is 5,000 Baht or more, the tourist did not present the goods to the customs officer on the day of departure from the kingdom on the trip on which the goods were purchased
• The expensive goods were not inspected again by a revenue officer.

For more information