Tourist VAT Refund processes of Sri Lanka & Thailand

Sri Lanka 

• Shop at the store displaying  
• It is required to have a minimum of LKR.50,000(Exclusive of VAT)worth of VAT liable purchases 
• Consisting of maximum of 3 commercial invoices issued on the same day by the same retailer.
•  Need to obtain VAT refund invoice (TVRI) from the same authorized retailer by providing commercial invoices along with your passport.
• VAT refund should be applied using a TVRS application form.
• Goods should be taken out of Sri Lanka either as baggage or hand luggage
  

Thailand 

• Shop at the store displaying  
• Spend at least 2,000 baht(VAT included) per person in the same store on the same day.
• Ask for P.P.10(VAT Refund Application Form) Form and original tax invoices at the store on the purchase date.
• Goods should be taken out within 60 days of purchase date via international airport. The purchase date is counted as the first day.

Customs Procedure 

• Present the following documents to the TVRS Customs verification Counter with Goods entitled to claim refund
  • Completed tourist VAT Refund Claim Application form.
  • Original Tourist VAT Refund invoices (TVRI) with specified commerecial invoices.
  • Valid passport 

• Show your purchases (P.P.10 Form,Orignial Tax invoices and purchased goods ) at the Customs office before loading your luggage.

Refunding 

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

• Before departure, present the goods and VAT Refund Application for Tourists form to Customs officers for inspection before check-in.
• Luxury goods, such as jewellery, gold ornaments, watches, glasses, or pens with (value of 10,000 baht or more per item) must once more be inspected by the Revenue officers at the VAT Refund Office at the departure lounge.
• In the case that the refund amount exceeds 30,000 baht ,the payment is made in form of draft or transfer to credit card account.
  

**Remark

If you are in hurry ,after all inspections have made by the customs and Revenue officers ,you may either drop your VAT refund Application and original Tax Invoices in to the box located in front of the VAT Refund for Tourist Office or mail them to 

VAT Refund for Tourists Office

The Revenue Department of Thailand,

90 Phaholyothin 7,Phayathai

Bangkok 10400,Thailand

Key differences

• In Sri Lanka, shops should issue Tourist VAT Refund Invoices (TVRI) to qualify under TVRS Scheme where as Thailand accepts "Tax Invoices" which is less burden to such shops(Thailand shops are not required to issue  separate invoices for Tourist VAT refunds)
• Sri Lanka doesn't have a procedure to get VAT Refunds later (by putting relevent documents to Boxes located at Airport or mail to relevent authority.)