The supply of goods in Thailand by a non-resident is subject to VAT.
When a non-resident has a fixed establishment in Thailand, the establishment must register and account for VAT when the registration threshold is met.
When a non-resident has no establishment in Thailand, registration is generally not required and the supply is subject to reverse charge whereby the recipient of the goods in Thailand must self-assess the VAT due and make payment. If the recipient is registered for VAT in Thailand, they may recover the VAT by crediting it against output VAT.
A non-resident with no establishment in Thailand may register for VAT if it will do business in Thailand for at least 1 year, or at least 3 months if engaged in a government project funded by a foreign loan or foreign aid. In either case, the non-resident may register directly or through an agent.
In response to the COVID-19 pandemic, an exemption from VAT is provided on import of medical goods used to treat, diagnose, and prevent COVID-19 disease for charitable donation, including drugs, medical supplies, and medical devices from 1 March 2021 until 31 March 2022 (extended from 28 February 2021).