What are the conditions for giving discounts or allowances that are not subjected to VAT?

Panwa : Please see the conditions as below: 

1. It must be a discount or a deduction that the operator has discounted while selling products or providing services.
2. Has deducted any discounts or allowances from the price of the product or service and has been clearly shown that discounts or allowances are deducted in each tax invoice. (Trade discounts) unless the abbreviated tax invoice does not show the discount or abatement in the abbreviated tax invoice.

Anyways, in case you need further assistance for tax matter, please note that we could assist for such click here.

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.