Global Mobility Tax

Thailand | “Easy E-Receipt 2.0” campaign launch for Thai tax deduction allowance during 16 January-28 February 2025

Summary

The Thai government launches the new campaign of “Easy E-Receipt 2.0” as the deduction allowance for personal income tax in Thailand entailed to purchasing goods and services during 16 January to 28 February 2025.

The detail

Short recap

It’s another year that individual taxpayers can enjoy the special shopping personal income tax deduction “Easy E-Receipt 2.0” for tax year 2025.

The Thai Government announced the update of this year’s tax deduction aimed at supporting the domestic economy. The campaign Easy E-Receipt 2.0 offers taxpayers income tax deduction allowance of up to Baht 50,000 divided into 2 categories for qualified spending, as detailed below.

Baht 30,000 – For purchasing general goods and services from VAT-registered suppliers, Books and E-Books, One Tambol One Product (OTOP) goods, and products and services from local vendors, i.e. community enterprises registered with the Department of Agriculture Promotion or social enterprises registered with the Office of Social Enterprise Promotion.

Baht 20,000 – For purchasing OTOP goods and products and services from above-mentioned local vendors. You can also purchase up to Baht 50,000 for this category.

• Eligible person: All taxpayers
• Period of purchase: 16 January through 28 February 2025
• Conditions:
  • Domestic purchases of goods and services with VAT
  • Full-format tax invoice in electronic form (e-Tax invoice) issued by the Electronic Tax Invoice System and Electronic receipt (e-Receipt) of the Revenue Department, showing taxpayer name, tax ID No., address and goods / services description.
  • Claimable if spending on non-VAT registered items: Books, e-books, newspapers, magazines, e-newspapers, e-magazines, OTOP products and the above-mentioned local vendors’ products and services with e-Receipt.

• Can’t claim for:
  • Alcoholic beverages
  • Tobacco products
  • Petrol and gas for motor vehicles and electrical charging service for filling up vehicles.
  • Automobiles, motorcycles, boats
  • Utility bills e.g., water, electricity, telephone, internet
  • The service fee, which is subject to the terms of the service agreement, can be utilized before or after the specified period from 16 January 2025 to 28 February 2025 e.g. membership fees, etc.
  • Non-life insurance premium
  • Tour service fees
  • Hotel and Homestay accommodation fee and non-Hotel accommodation fee

We advise you to:

1. Inquire with the vendor/shop/department store/supermarket/restaurant about their registration to the Electronic Tax Invoice System and Electronic Receipt (e-Tax Invoice & e-Receipt) of the Revenue Department. You can also check at etax.rd.go.th 
2. If they are enrolled, you must ask them to issue a full-format tax invoice in electronic form (e-Tax Invoice and e-receipt), with the details of your name, tax ID No., address, and goods description.
3. When you buy goods and services from shops registered for e-Receipt and e-Tax Invoice by Time Stamp, your purchase details will be automatically recorded in your myTax account tools, making it easier for you to file your personal income tax return.

We would like to remind you once again that the shopping deduction campaign 2024 Easy E-Receipt should be used in this upcoming filing season for claiming the tax deduction on your 2024 Thai personal income tax return. This is for purchasing general goods and services from VAT-registered suppliers, Books and E-Books, and OTOP goods with e-Receipts up to Baht 50,000 (inclusive of VAT).

Contact us

For a deeper discussion on the above, please reach out to your Vialto Partners point of contact, or alternatively:

Jiraporn Chongkamanont
Partner

Napaporn Saralaksana
Associate Director

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