"Easy E-receipt" tax rebate program

To boost domestic consumption at the start of the new year and to encourage business operators to join the tax system and e-tax system, the Thai government has provided a special personal income tax deduction of up to THB 50,000 for the domestic purchase of goods and services from qualified business operators from 1 January 2024 to 15 February 2024.

Keywords: Mazars, Thailand, Easy E-receipt, VAT, E-Tax, Revenue Department

The “Easy E-receipt” scheme applies to the purchase of goods and services from businesses registered for VAT, as well as the purchase of books, e-books, including newspapers and magazines, and OTOP goods registered with the Department of Community Development.

The special deduction is for the personal income tax liability of the calendar year 2024, which is due in 2025. Ministerial Regulation No. 391 of the Revenue Department, published in the Royal Gazette on 21 December 2023, sets the thresholds and conditions for claiming personal income tax deductions for purchases under this program, which are as follows:

Purchase of goods and services from business operators who can issue e-tax invoices, but not include the purchase of alcoholic drinks, tobacco, cars, motorcycles, boats, vehicle fuel, public utilities, tap water, and electricity, phone, internet service, non-life insurance premium, and the long-term services that start before 1 January 2024 or end after 15 February 2024.
In cases where the business operators are not VAT registrants, the business operators must be able to issue e-receipts, but only for the purchases of books, e-books, including newspapers and magazines, and OTOP goods registered with the Department of Community Development
The total purchases of 1 and 2 combined can be at most THB 50,000.

Under the Easy E-receipt program, the purchases of hotels or package tours in Thailand that are purchased and used from 1 January to 15 February 2024 can be eligible for the special deduction.

Taxpayers can check the name of the qualified business operators who can issue e-tax invoices and e-receipts at the link below: https://etax.rd.go.th/etax_staticpage/app/#/index/register ed#top

Sources (in Thai):
https://www.rd.go.th/fileadmin/user_upload/kormor/newla w/mr391.pdf https://www.rd.go.th/fileadmin/user_upload/lorkhor/news banner/2023/12/Q_A_Easy_E-Receipt.pdf