Performance for Trader in VRT System


The trader must act as follows:
  1. Show VRT sign at the noticeable place in each store.
  2. Get the VAT Refund Application for Tourist Form (P.P.10 form) from the Area Revenue Office where the store is located or through the internet. Click
  3. Excise the VAT from selling goods to tourists, and submitting report and the amount of value added tax within 15 days of the following month.
  4. Issue a tax invoice and fill in tourist's passport number on every original tax invoice.
  5. In case that tourists purchase goods from the store not less than 2,000 Baht on the same day, the store has to issue the VAT Refund Application for Tourist Form (P.P.10 form) to tourist with the tax invoice
  6. Do the Kor Tor 9 report within 3 days from the date of P.P.10 issuing and keep P.P.10 and the report at the store for at least 2 years
  7. In case that the store is expanded, closed, moved, changed the name of trader or store, or trader would like to discontinue in VRT system, trader should inform the Area Revenue Office where the store is located within 7 days.