BANGKOK, Thailand – The Revenue Department has launched the “Easy E-Receipt 2.0” tax measure to stimulate domestic consumption and support the Thai economy in early 2025. Individuals subject to personal income tax can claim deductions of up to 50,000 baht for purchases made between January 16 and February 28, 2025, if transactions are supported by an e-Tax Invoice or e-Receipt. The scheme excludes partnerships and non-corporate entities.
Deductions are split into two tiers. For general goods and services purchased from VAT-registered vendors, individuals can claim up to 30,000 baht. An additional deduction of up to 20,000 baht is available for purchases exceeding this amount on items such as OTOP products, goods from registered community enterprises, and goods or services from social enterprises. All receipts must include the buyer’s full name and taxpayer identification number.
Certain goods and services are excluded from the scheme, including alcoholic beverages, tobacco, fuel, vehicles, utilities, and insurance. Purchases from non-VAT vendors are only eligible for specific items, such as books, OTOP products, and goods or services from community and social enterprises. Services with long-term contracts that fall outside the qualifying dates are also ineligible.
The Revenue Department has confirmed that 12,395 businesses and 108,873 vendors are currently registered to issue e-Tax Invoices and e-Receipts, ensuring broad participation in the program. Consumers can access a list of approved vendors on the Revenue Department’s website starting January 16.
The tax measure builds on the success of its predecessor in 2024, encouraging consumers to shift to digital payment systems while supporting local businesses. Further details can be found on the Revenue Department’s website or by contacting the RD Intelligence Center at 1161. (NNT)
