Announcement regarding the characteristics and criteria of registered operators who sell goods to outbound travelers (Version 253)

• Announcement of the Director-General of the Revenue Department regarding Value Added Tax (VAT) (Version 253)
• Specifies the characteristics and criteria of registered operators who sell goods to outbound travelers
• Outbound travelers have the right to claim a refund of VAT that has been collected according to Section 84/4 of the Revenue Code
• The Director-General of the Revenue Department has the authority under Section 84/4 of the Revenue Code, as amended by the Additional Amendment to the Revenue Code (Version 34) of 2541, to specify the characteristics and criteria of registered operators who sell goods to outbound travelers
• Cancels the provision in paragraph 2 of section 3.2 of the Announcement of the Director-General of the Revenue Department regarding Value Added Tax (Version 90) regarding the characteristics and criteria of registered operators who sell goods to outbound travelers
• Allows outbound travelers to claim a refund of VAT that has been collected according to Section 84/4 of the Revenue Code, effective from 4 May 2542, as amended by the Announcement of the Director-General of the Revenue Department regarding Value Added Tax (Version 230) regarding the characteristics and criteria of registered operators who sell goods to outbound travelers, effective from 7 October 2562
• Specifies the items that qualify for VAT refund, such as jewelry, gold ornaments, watches, glasses, pens, mobile phones, laptops, handbags, buckles, and items with a purchase value of at least 40,000 baht or more
• Requires the operator to stamp the text “Item No…….. must also be presented to Revenue Officer” on the VAT refund application for items with a purchase value of at least 100,000 baht or more
• This announcement is effective from 1 December 2566 onwards.

Source: rd.go.th

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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