How to check participating store in Easy e-Receipt 2024

Good news at the beginning of 2024 for shopping lovers with Easy e-Receipt for the tax break with the price of goods and services which is actually paid but not more than 50,000 baht, starting on 1 January to 15 February 2024. This time ACU PAY will take everyone to check which stores participate in the Easy e-Receipt program. How to check? Let’s go and take a look together!

How to check which stores participate in the program

To check which store participates in the program, look for the program’s symbol to check whether the store participates in the program or not. Moreover, another convenient way to check is checking the list of operators who can issue e-Tax Invoice & e-Receipt at

https://etax.rd.go.th/etax_staticpage/app/#/index/registered#top

We can also check the list of operators who can issue e-Tax Invoice by TimeStamp at:

https://interapp3.rd.go.th/signed_inter/publish/register.php

After that, fill in the tax number of the store that you would like to buy goods and services from, or check the list one by one. When you go to buy goods or services at the storefront and receive a tax invoice in a paper form, use the tax invoice to request for an electronic tax invoice at a customer service point at a department store or at the point where stipulated by that store.

When you reach the services point, inform your email used for electronic tax invoice receiving to the staff. After the process is completed, the store will send electronic tax invoice documents to you in PDF file format or other.

For shopping via e-commerce such as Lazada, Shopee, or other online platforms, look for the store with Easy e-Receive or e-Tax symbol to ask for an electronic tax invoice. Normally, customers provide information used to issue tax invoices and e-mails through the store’s chat channels.

Goods and services that can be used for tax allowance

Goods and services from both entrepreneurs who have storefronts and entrepreneurs who have online shops, but they need to register VAT which can issue the full VAT invoice such as department stores, convenient stores, and restaurants. Before ordering, do not forget to check whether online shops can issue a full VAT invoice or not.
Books, both printed or e-book of all types (except books in category of magazine and newspaper). If it is an e-book, there must be a clear document of evidence for the tax break.
One Tambon One Product’s goods (OTOP) that has been registered with the Community Development Department. The stores can be checked at otoptday. These products have to have certificates following the Measure 105 in an electronic form (e-Receipt) that specify name-surname and Tax ID (ID card number) of the buyers.

What kind of electronic receipt do we need to request from the store and do we have to keep the receipt?

For those who spend at e-tax Invoice stores, the information will be automatically entered into the Revenue Department’s My Tax Account system. During the tax allowance phase of this Easy E-Receipt measure, you need to wait to file for a tax break in the taxable year of 2024 (from 1 January to March 2025). We can choose which receipt to use for tax allowance. However, you can give your email to the store to keep the receipt as evidence.

Who can participate in the Easy E-Receipt?

The Easy E-Receipt measure will not apply to everyone, but must be a person who pays personal income tax in 2024 at the beginning of 2025 only, and will receive tax allowance as follows:

An annual income of 150,001 – 300,000 baht, tax allowance up to 2,500 baht

An annual income of 300,001 – 500,000 baht, tax allowance up to 5,000 baht

An annual income of 500,001 – 750,000 baht, tax allowance up to 7,500 baht

An annual income of 750,001 – 1,000,000 baht, tax allowance up to 100,000 baht

An annual income of 1,000,001 – 2,000,000 baht, tax allowance up to 12,500 baht

An annual income of 2,000,001 – 5,000,000 baht, tax allowance up to 15,000 baht

An annual income of 5,000,001 baht upward, tax allowance up to 17,500 baht

Those who have no income, have income less than 150,000 baht per year, or whose income meets the criteria to pay tax but have other tax allowances that help to not pay tax will not be able to participate in the Easy E-Receipt measure.

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