Non-permanent resident foreigners can claim their Value Added Tax (VAT) refund through the following procedure

1.Shopping
1.1 At stores displaying 'VAT Refund for Tourists', Spend a minimum of 2,000 baht (including VAT) per store on the same day.
1.2 Request for the  'VAT Refund Application for Tourist' form (P.P. 10/e-P.P.10) and the Tax invoice
1.3 Verify the accuracy of your passport information from the P.P. 10/e-P.P.10 and Tax invoice

2.Customs procedures 
2.1 On your departure date* at an international airport, declare your purchased goods, P.P.10 Forms or e-P.P.10 and original Tax invoices at the Customs Office to get inspection stamps before loading your luggage. 
*The departure date must fall within 60 days from the date of purchase. However, for downtown VAT refunds, the timeframe is limited to 14 days"

• [Goods value < 20,000 baht per person] You are exempt from Customs inspection (No Customs stamp required). You may proceed through the immigration checkpoint.
• [Goods value ≥  20,000 baht per person]  Prior to checking in your baggage, present the goods*, 'VAT Refund Application for Tourists' form (P.P.10) , and the original tax invoice to the Customs officer for inspection at the 'Customs Inspection for VAT Refund' Counter
• [Luxury goods* ] After the Custom Insection, Hand carry your item to once more be inspected by the Revenue officers at the VAT Refund Office at 'VAT Refund for Tourist Office' at the departure lounge after passing the immigration checkpoint.
  * Luxury goods such as jewellery, gold, ornaments, watch, eyeglasses, pen, mobile or smart phone, laptop or tablet, handbag, and/or belt of which the value is 40,000 Baht or more per item, and goods of which the value is 100,000 Baht or more per item"

2.2 Check in at the airline counter, hand-carry stamped documents, as well as luxury goods eligible for VAT refund (if any), and go through immigration

2.3 After Immigration, Drop the checked 'VAT Refund Application for Tourist' form (P.P. 10) and original Tax invoice via the following channels.

• VAT refund officers and declare your Luxury goods for VAT refund (if any) at the 'VAT Refund for Tourist Office' or
• The dropbox placed in front of 'VAT refund for tourist Office' (if no luxury goods to declare)
  Remark: Claimants who have already received the VAT refund via official downtown VAT refund agents still need to follow this step to complete the declaration process; otherwise, the paid refund amount will be charged back, and penalty fees may incur

3.Tax refund disbursement
The available VAT disbursement methods are contingent upon the total refund amount per person and the chosen request method
3.1 Downtown VAT Refund (Before departure)

• Refund transaction ≤ 12,000 baht
  Cash: Downtown VAT Refund agents 
  Remark: The goods have to be taken out within 14 days from the date of downtown vat refund claim

3.2 Airport VAT refunds

• Refund transaction ≤ 30,000 baht
  - Cash:  VAT refund officers
  - Credit/Debit card:  VAT refund officers , Form submission by main or VRT application 
  - WeChat/Alipay:  VRT application
• Refund transaction > 30,000 baht
  - Credit/Debit card:  VAT refund officers or VRT application