The Easy E-Receipt 2.0 program, effective from January 16 to February 28, 2025, is a government initiative designed to offer personal income tax deductions for eligible purchases. Introduced under Ministerial Regulation No. 397 (B.E. 2568), this policy enables taxpayers to claim deductions using e-tax invoices and e-receipts issued by registered companies. This article outlines the key provisions of the regulation and explains how taxpayers can maximize their benefits.
I. Policy Scope
This initiative applies to purchases made between January 16 and February 28, 2025, and allows tax deductions based on the actual amount spent (including VAT) up to a maximum of THB 50,000. The deduction applies to products and services purchased from businesses authorized by the Thai Revenue Department to issue e-tax invoices or e-receipts.
To qualify for the tax deduction, purchases must meet the following criteria:
✓ Purchased between January 16 and February 28, 2025.
✓ A valid e-tax invoice or e-receipt issued by the vendor, containing all information required by law, must be provided.
The two systems currently in use for issuing e-receipts are:
1. E-tax invoice and e-receipt system
2. E-tax invoice with time-stamp system
Additional provisions:
✓ If a discount is applied, only the final amount paid after the discount is eligible for deduction.
✓ Eligible payment methods include:
⦾ Cash
⦾ PromptPay
⦾ Debit and credit cards
II. Breakdown of Tax Deductions
The program categorizes tax benefits into two financial tiers:
a) Standard Deduction — Up to THB 30,000 Applicable to purchases from:
✓ VAT-registered business operators who issue full e-tax invoices as evidence
✓ Non-VAT-registered vendors or service providers who issue e-tax receipts
b) Additional Deduction — Up to THB 20,000 Applicable to purchases made from the following businesses, provided that a full e-tax invoice or e-receipt is obtained as proof:
✓ One Tambon One Product (OTOP) businesses registered with the Community Development Department
✓ Community enterprises registered with the Department of Agriculture Extension
✓ Social enterprises registered with the Office of Social Enterprise Promotion
A list of businesses eligible to issue e-tax invoices or e-receipts can be found on the Thai Revenue Department’s website.
III. Further Specifications
✓ Taxpayers may combine several purchases to claim a total tax deduction of up to THB 50,000, but the combined total cannot exceed this limit, regardless of the number of separate transactions made.
✓ Married couples with separate sources of income can each claim up to THB 50,000 of tax deductions.
✓ Foreign residents in Thailand who are required to file taxes in Thailand are eligible for this deduction, provided they meet the necessary requirements regarding e-receipts or e-tax invoices.
Conclusion
The Easy E-Receipt 2.0 initiative provides taxpayers with a clear and effective way to reduce their tax liabilities while promoting local and community-based businesses. By adhering to the program’s guidelines and ensuring proper documentation, individuals can optimize their tax savings and contribute to the growth of Thailand’s economy.