‘Easy E-Receipt 2.0’ offers tax deductions of up to THB 50,000 to stimulate the domestic economy

This initiative allows for tax deductions of up to THB 50,000 for purchases made in Thailand from 16 January 2025 to 28 February 2025.  

The program aims to ease the tax burden on citizens and boost economic activity through the use of electronic systems. However, taxpayers must obtain proof of spending in the form of an electronic tax invoice (e-tax Invoice) or an electronic receipt (e-receipt) only.  

Ministerial Regulation No. 397 of the Revenue Department, published in the Royal Gazette on 14 January 2025, sets the thresholds and conditions for claiming personal income tax deductions for purchases under this program, which are as follows:  

1. Deductions can be claimed for the purchase of goods or services from business operators who can issue e-tax invoices. However, this does not include the purchase of package tours, hotels, homestays, cigarettes, alcoholic drinks, cars, motorcycles, boats, petrol, or EV charging costs, utility bills, insurance premiums, and any services which can be used beyond the specified period.  
2. Where business operators are not registered for VAT, they must be able to issue e-receipts, but this condition applies only to the purchase of books, e-books, including newspapers and magazines, and of OTOP goods, as well as goods or services purchased from registered community enterprises or registered social enterprises.  
3. The first THB 30,000 can be claimed for all eligible goods and services, provided that the taxpayer obtains electronic tax invoices for purchases from VAT-registered businesses or e-receipts for purchases from sellers not registered for VAT. The remaining THB 20,000 can only be claimed for purchases from registered community enterprises, social enterprises, and of OTOP goods.  

Taxpayers can check the names of qualified business operators who can issue e-tax invoices and e-receipts at the link here.  

Taxpayers must request an electronic tax invoice (e-tax invoice) or electronic receipt (e-receipt) when purchasing goods or services, and ensure that the tax invoice includes the buyer’s full name and tax identification number (or personal identification number), in order to claim the related tax deduction. 

References (in Thai):  

• Ministerial Regulation No. 397 (2025). Retrieved from Ministerial Regulation No. 397  
• Notification of the Director-General of the Revenue Department. Retrieved from Notification of the Director-General of Revenue (No.455)  
• Revenue Department News, issue no. 12/2568. Retrieved from the Revenue Department of Thailand