Imports and exports
The export of both goods and services rendered in Thailand but wholly consumed overseas have a VAT rate of 0%.
When importing goods, VAT is due and payable to the Customs Department during the import process.
When payments are made overseas for services provided, this would be regarded as an import of services and VAT would apply on a reverse charge basis. Accordingly the recipient of the service would be required to make a voluntary payment to the Revenue Department along with the filing of VAT return form PP 36.