Confirmed! Easy E-Receipt 2025, a tax break for 50K, starts on 15 Jan 2025

The cabinet has approved the Easy E-Receipt 2.0, a New Year gift package, up to 50,000 baht tax-break, starting on January 15, 2025.

On December 24, Mr. Chunlaphan Amornwiwat, the deputy Finance Minister, revealed after the Cabinet meeting agrees to the Ministry of Finance has proposed the New Year’s gift package 2025 to stimulate people’s purchasing power. Easy E-Receipt 2.0 allows people to spend according to the conditions of the project and receive tax deductions of up to 50,000 baht.

What is an Easy E-Receipt 2.0?

The Easy E-Receipt project is a new tax reduction program that stimulates the economy and tourism of Thailand. In particular, small businesses and community enterprises can be deducted only by e-Tax Invoice or e-Receipt. The tax invoice can be used to reduce personal income tax in the 2025 tax year.

When does the Easy E-Receipt 2.0 start?

The operation period is from January 15 to February 28, 2025, with a total period of 45 days, covering the Chinese New Year and Valentine’s Day.

Easy E-Receipt 2.0 Terms and Conditions

The Easy E-Receipt program requires purchasing goods and services from stores registered in the VAT system and electronic tax invoice e-Tax Invoice & e-Receipt system with a limit of 50,000 baht, divided into 2 parts.

30,000 baht can be used to purchase designated products and services and extend the right to purchase tour packages, hotels, accommodations, and rental cars to promote tourism.
20,000 baht will be spent on community enterprise stores, SMEs, and OTOP stores in the electronic tax system.

Requesting a valid e-Tax Invoice or e-Receipt

e-Tax Invoice and e-Receipt must also provide the names, surnames, and identification numbers of the taxpayer (ID) of the purchaser or the recipient.

Easy E-Receipt Prerequisites

Buy goods or receive services from registered VAT stores. The full E-TAX INVOICE is required as evidence.
Buy goods or receive services from unregistered VAT stores must be paid for the following goods or services and have E-RECEIPT as evidence.

The purchase of books, newspapers, and magazines, as well as those in the form of electronic data (E-BOOK).
The purchase of OTOP products which is already registered with the Department of Community Development.
The purchase or service fees that are paid to community enterprises registered with the Department of Agricultural Promotion.
The purchase or service fees that are paid to social enterprises registered with the Office of Social Enterprise Promotion.

Products that do not participate in Easy E-Receipt measures

Liquor
Beer
Wine
Tobacco
Car
Motorcycle
Ship
Fuel and gas charges for vehicle refueling.
Utilities, water supply, electricity, telephone, Internet, and long-term service charges for services with long-term service agreements that start before January 16, 2025, or end after February 28, 2025, even though they are paid between January 16, 2025, and February 28, 2025.

The Ministry of Finance expects that this measure will generate 70 billion in working capital in the economy and cause the government to lose around 10 billion baht in revenue collection and that entrepreneurs will join the project or enter the tax system 20% more than last year.