Certain activities are exempted from VAT. Those activities are :
1. Small entrepreneur whose annual turnover is less than 1.8 million baht;
2. Sales and import of unprocessed agricultural products and related goods such as fertilizers, animal feeds, pesticides, etc.;
3. Sales and import of newspapers, magazines, and textbooks;
4. Certain basic services such as:
· transportation : domestic and international transportation by way of land;
· healthcare services provided by government and private hospitals as well as clinics;v
· educational services provided by government and private schools and other recognized educational institutions;
5. professional services : Medical and auditing services, lawyer services in court and other similar professional services that have laws regulating such professions;
6. income from business, commerce, agriculture, industry, transport or any other activity not specified earlier.
7. Cultural services such as amateur sports, services of libraries, museums, zoos;
8. Services in the nature of employment of labour, research and technical services and services of public entertainers;
9. Goods exempted from import duties under the Industrial Estate law imported into an Export Processing Zones (EPZs) and under Chapter 4 of the Customs Tariff Act;
10. Imported goods that are kept under the supervision of the Customs Department which will be re-exported and be entitled to a refund for import duties; and
11. Other services such as religious and charitable services, services of government agencies and local authorities.