We have the purchase order from customer in Malaysia and the machine from our supplier in Japan will deliver to the customer in Malaysia directly. Do we need to pay VAT for this selling? Please advise.

Panwa: Selling goods that is not import to Thailand shall be considered as sale of goods outside Thailand and shall be VAT exempted. Thus, the company does not need to include such selling to record in the sales of vat report and does not need to show such selling in the tax return P.P.30 as well. 

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