Thailand – Asia (International) – FAQ

What special rules apply in Thailand to the sale, issuance, or redemption of Giftcards?

Transparent T&Cs (validity, scope, fees) are essential; keep documentation (receipts). Promotions/gifts can create VAT consequences (e.g., output VAT on free issuance).

How are Giftcards treated for tax purposes in Thailand (VAT, single-purpose / multi-purpose)?

Thailand has no formal SPV/MPV regime. VAT (currently 7% until 30/09/2025) is generally due at redemption when a specific supply occurs; the sale of a Giftcard is typically not a taxable transaction.

Is there a legal rule in Thailand on the validity period of Giftcards?

No specific statutory minimum/maximum validity period. Validity is generally set in issuer T&Cs; transparency duties follow Thai consumer law (OCPB/Consumer Protection Act).

What consumer rights apply in Thailand for expired Giftcards?

Usually, no right to redemption/refund after expiry if the limitation was clearly agreed; if terms are non-transparent, general consumer rights apply.