What kind of business can be applied VAT at rate 0% ?

Panwa: the business/activities are liable to VAT at the rate of zero percent include:

  • a)export of goods;
  • b)services rendered in Thailand and utilized outside Thailand in accordance with rule, procedure and condition prescribed by the Director-General;
  • c)aircraft or sea-vessels engaging in international transportation;
  • d)supply of goods and services to government agencies or state-owned enterprises under foreign-aid program;
  • e)supply of goods and services to the United Nations and its agencies as well as embassies, consulate-general and consulates;
  • f)supply of goods and services between bonded warehouses or between enterprises located in EPZs.

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