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11.3. Refund of VAT to Non-Residents

Thailand generally allows for the deduction of input VAT to offset output VAT for non-resident taxpayers registered for VAT. When input tax exceeds output tax in a given period, the excess may be carried forward to offset output tax payable, or a request for a refund may be made.

Non-residents are generally not allowed to register unless conducting business for at least 1 year in Thailand, or 3 months in the case of certain government projects.

Non-residents not registered for VAT may not claim any refund.