AB co., ltd., located in oversea and AB would like to request the VAT refundable from the buying goods and services in Thailand. AB will submit the VAT refundable petition for the case of buying goods and travel out from Thailand, with the attached document to consider as invoices from Thai company billing to AB for postage, internet, hotel etc., and the invoices from Thai company billing to AB for goods, transportation etc. Please assist us for this case.

Panwa: Please note that for the case of Company, it  is a juristic person under foreign law which have bought  goods or services in Thailand and have been collected VAT from the seller that can be considered as 2 items below;

  1. For the Company case which should have duty to pay VAT as the seller collect due to if the seller have selling goods or services, they have duty to submit VAT and such VAT can be collected from the buyer according to Revenue Code section no 77/1(5), 77/2(1) and 82.
  2. The person who has right to request the VAT refundable should be the VAT registrant only. In the fact that Company is not the VAT registrant , thus, the Company do not have the right to request the VAT refundable.

Thus, we have services for monthly accounting and tax services please click here.

For more information, please feel free to contact us:
Phone : +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th