Sri Lanka

Reference: A8-10

• Shop at stores displaying the A8-2 sign.
• A minimum of LKR 50,000 (exclusive of VAT) worth of VAT-liable purchases is required.
• Maximum of 3 commercial invoices issued on the same day by the same retailer are allowed.
• Obtain a VAT Refund Invoice (TVRI) from the same authorized retailer by providing commercial invoices and your passport.
• VAT refund should be applied using a TVRS application form.
• Goods must be taken out of Sri Lanka either as checked baggage or hand luggage.

Thailand

Reference: A8-9

• Shop at stores displaying the A8-3 sign.
• Spend at least 2,000 Baht (VAT included) per person in the same store on the same day.
• Request a P.P.10 (VAT Refund Application Form) and original tax invoices at the store on the day of purchase.
• Goods must be taken out of Thailand within 60 days from the date of purchase via an international airport. The purchase date counts as day one.

Customs Procedure

Reference: A8-12

• Present the following documents at the TVRS Customs Verification Counter along with goods eligible for refund:
• Completed Tourist VAT Refund Claim Application Form.
• Original Tourist VAT Refund Invoices (TVRI) with corresponding commercial invoices.
• Valid passport.

Reference: A8-11

• Show your purchases (P.P.10 Form, original tax invoices, and purchased goods) at the Customs Office before loading your luggage.

Refunding

Reference: A8-5

• After Customs verification, submit all documents to the TVRS – Inland Revenue Counter for the refund claim.
• Submit the payment voucher to the Bank of Ceylon Branch located inside the Departure Lounge.
• The refund will be paid in cash.

Reference: A8-6

• Before departure, present the goods and VAT Refund Application for Tourists to Customs officers for inspection before check-in.
• Luxury goods (e.g., jewellery, gold ornaments, watches, glasses, pens) valued over 10,000 Baht per item must be inspected again by Revenue Officers at the VAT Refund Office in the departure lounge.
• If the refund amount exceeds 30,000 Baht, payment will be made via draft or credit card transfer.

Remark

If you're in a hurry, after completing all inspections by Customs and Revenue Officers, you may either drop your VAT Refund Application and original tax invoices in the box in front of the VAT Refund for Tourists Office, or mail them to:

VAT Refund for Tourists Office
The Revenue Department of Thailand,
90 Phaholyothin 7, Phayathai,
Bangkok 10400, Thailand

Key Differences

Reference: A8-7

• In Sri Lanka, retailers must issue a Tourist VAT Refund Invoice (TVRI) under the TVRS Scheme, whereas in Thailand, standard tax invoices are accepted. This makes the process less burdensome for Thai retailers, as they are not required to issue separate invoices for tourists.
• Sri Lanka does not have a facility for submitting refund documents later via drop box or mail, unlike Thailand.