Thailand VAT VAT Exemption Small business whose annual turnover is less than 1.

.8 million Baht Sales and import of unprocessed agricultural products and related goods such as fertilizers, animal feeds, pesticides, etc. Sales and import of newspapers, magazines, and textbooks. Healthcare services provided by gov. and private hospitals as well as clinics Educational services provided by gov. and private schools and other recognized educational institutions Medical and auditing services, litigation services and other similar professional services Rent of immovable property Cultural services such as amateur sports, libraries, museums and zoos Services in the nature of employment of labor, research and technical services and services of public entertainers Goods exempted from import duties under the Industrial Estates Act imported into an Export Processing Zones (EPZs) and under Chapter 4 of the Customs Tariff Act Imported goods that are under the supervision of the Customs Department which will be reexported and be entitled to a refund of import duty Other services such as religious and charitable services, services of government agencies and local authorities Gold bullion Research or technical services in social science or science, provided that the service supplier is an individual or non juristic person, and the services are not for commercial purposes (this is subject to further elaboration) Tax return and payment: VAT return is filed on a monthly basis VAT return (Form VAT30) with tax payment submitted to the Area Revenue Branch office within 15 days of the following month Services utilized in Thailand supplied by service providers in other countries are subject to VAT in Thailand VAT in Cambodia Exempt from VAT: Public postal service Hospital, clinic, medical, and dental services and the sale of medical and dental goods incidental to the performance of such services The service of transportation by a wholly state-owned public transportation system Insurance services Primary financial services The important of articles for personal use that are exempt from customs duties Non-profit activities for public interest that have been recognized by Ministry of Economy and Finance Imports of goods for/by foreign diplomatic and consular missions for official functions Exempt

Land Postal services Financial services Education Insurance

Zero-rated Childrens clothing Non-luxury food Books and newspapers

Medicines Transport (not taxis)

VAT returns and payment are due to be filed and paid to the GDT by the 20 th of the following month