Legal
Easy E-Receipt 2.0: Maximize Your Tax Deductions
The Easy E-Receipt 2.0 program is an excellent opportunity for taxpayers in Thailand to earn some Personal Income Tax Deductions for the 2025 tax year. However, you have to be quick as the program will end on the 28th of February 2025.
The Easy E-Receipt 2.0 program allows taxpayers to claim personal income tax deductions on eligible purchases. Under the Easy E-Receipt 2.0 scheme individuals can claim personal income tax deductions using e-tax invoices and e-receipts issued by registered businesses.
In this article, we will explain how taxpayers can take advantage of the Easy E-Receipt 2.0 program to reduce their personal income tax (PIT) liability for the 2025 tax year.
Key points
- The Easy E-Receipt 2.0 program will be available from January 16 to February 28, 2025.
- Taxpayers can claim personal income tax deductions on purchases from registered businesses using e-tax invoices.
- Standard deductions of up to 30,000 THB are available for purchases from VAT-registered businesses and non-VAT registered vendors who issue e-tax invoices.
- An additional deduction of up to 20,000 THB is available for purchases from OTOP businesses, community enterprises, and registered social enterprises.
- The maximum total deduction is 50,000 THB per person, with married couples able to claim separately if they have separate income sources.
- Only purchases made by cash, credit/debit card, or PromptPay are eligible, and certain items like alcohol, tobacco, fuel, and lottery tickets are not eligible.
What is the Easy E-Receipt 2.0 Program?
The Easy E-Receipt 2.0 program is a government initiative that provides personal income tax (PIT) deductions for taxpayers who make purchases from registered businesses. The Government’s aim for this initiative is to encourage more digital transactions and to boost consumer spending.
The Easy E-Receipt will be available from January 16 to February 28, 2025 and allows individuals to claim deductions by using e-tax invoices and e-receipts issued through the Thai Revenue Department’s system.
Which Shops and Products Are Eligible?
The Easy E-Receipt 2.0 program is available to purchases made from businesses that can issue e-tax invoices and e-receipts through the Revenue Department’s system. This includes retailers, service providers, VAT-registered businesses, and online businesses that comply with the program’s digital receipt requirements.
Eligible purchases cover a wide range of goods and services, but certain items such as alcohol, tobacco, fuel, and lottery tickets are not eligible.
How Does the Easy E-Receipt 2.0 Program Work?
Under the Easy E-Receipt 2.0 program, taxpayers can claim personal income tax (PIT) deductions on eligible purchases made between January 16 and February 28, 2025. The amount of deductions that can be claimed will be based upon the amount spent (including VAT), up to a maximum value of 50,000 THB.
Please note, if the purchase is subject to a discount, only the discounted total is available for deduction, the original sale price will not be counted.
For a purchase to be eligible it must be made via a business that has been authorised to issue e-tax invoices and e-receipts by the Thai Revenue Department. Only purchases made by cash, credit/debit card or PromptPay are eligible for the program. Payments made by methods such as gift cards will not be eligible.
Once a transaction is completed, the business will create an electronic receipt and submit it directly to the Revenue Department.
Taxpayers do not need to manually collect or submit receipts, as the system automatically records eligible transactions, however an electronic copy of the invoice will be sent to the taxpayer by email for their records. These deductions can then be applied when filing annual tax returns, reducing overall tax liability.
What are the Eligible Tax Deductions?
Under the Easy E-Receipt program there are 2 tiers of tax benefits available.
Standard Deductions
A standard deduction of of up to THB 30,000 is available for purchases made via the following:
- VAT-registered business operators who issue full e-tax invoices as evidence
- Non-VAT-registered vendors or service providers who issue e-tax receipts
Additional Deductions
An additional deduction of up to 20,000 THB is available for purchases made from the following businesses:
- 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
To be eligible these purchases require a full e-tax invoice or e-receipt to be issued to act as proof.
It is possible for taxpayers to combine multiple purchases together in order to claim the total tax deduction of up to THB 50,000, it does not have to be one single purchase. However, please note that the combined total cannot exceed this 50,000 THB, regardless of the number of separate transactions made.
Married couples with separate sources of income can each claim up to THB 50,000 in tax deductions. Additionally, foreign tax residents in Thailand who are required to file tax returns are also eligible to apply for these deductions.
How can Belaws help?
For more information about the Easy E-Receipt program why not talk to one of our experts now?
Please note that this article is for information purposes only and does not constitute legal advice.
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Frequently asked questions
What is the Easy E-Receipt 2.0 program?
The Easy E-Receipt 2.0 program is a government initiative in Thailand that allows taxpayers to claim personal income tax deductions on eligible purchases made using e-tax invoices and e-receipts from registered businesses.
What is the maximum tax deduction I can claim in Thailand?
The maximum total deduction is 50,000 THB per person.
How are the tax deductions structured?
- Up to 30,000 THB for purchases from VAT-registered businesses and non-VAT vendors issuing e-tax invoices.
- An additional 20,000 THB for purchases from OTOP businesses, community enterprises, and registered social enterprises.
Can married couples claim their tax deduction separately?
Yes, if they have separate sources of income, each spouse can claim up to 50,000 THB.
Who is eligible for the program?
Both Thai and foreign tax residents in Thailand who are required to file tax returns.
Which businesses qualify for the program?
Retailers, service providers, VAT-registered businesses, and online businesses that issue e-tax invoices and e-receipts through the Thai Revenue Department’s system.
What types of purchases are eligible?
Most goods and services qualify, but alcohol, tobacco, fuel, and lottery tickets are not eligible.
What payment methods are accepted?
Only purchases made via cash, credit/debit card, or PromptPay are eligible. Payments made using gift cards do not qualify.
Do I need to manually submit receipts?
No, businesses will automatically submit electronic receipts to the Revenue Department. Taxpayers will also receive a copy via email for their records.
How does the tax deduction apply?
The deductions can be claimed when filing annual tax returns, reducing overall personal income tax (PIT) liability.
Can multiple purchases be combined?
Yes, multiple eligible purchases can be combined to reach the maximum deduction of 50,000 THB.
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