Foreign visitors (with a few exceptions) have the benefit to receive a 7% VAT refund on luxury goods purchased from shops that participate in the 'VAT Refund for Tourists' scheme. When you see a 'VAT Refund for Tourists' sign, you can receive a 7% refund of the VAT levied on goods at the shop. However, certain conditions apply, and you won't be able to claim your refund until you depart Thailand from an international airport.

The goods must be purchased from participating shops that display a "VAT Refund For Tourists" sign. You may not claim VAT refund for services or goods that you use or "consume" while in Thailand; such as hotel or restaurant expenses. On any one day, the goods purchased from any one individual participating shop must be at least 2,000 baht including VAT. When you purchase the goods, ask the sales assistant to complete a VAT refund form, known as the P.P.10, and attach the original tax/sales invoices to that form. Each P.P.10 must show a value of 2,000 baht or more. You will need to show your passport to the sales assistant when you purchase the goods, to allow her to fill in the above mentioned form. When you exit the country, the goods must be inspected prior to check in and your completed P.P. 10's stamped. Since you must give away the original receipts it is a good idea to take photos or make copies in case you need to prove the value of your purchases to customs officers when going home.