Maximize Your Tax Deduction with 2025 Easy E-Receipt 2.0 – What Can You Shop?
It has arrived! The Thai government has introduced an economic stimulus measure for 2025, known as Easy E-Receipt 2.0. This allows personal income taxpayers to claim tax deductions on expenses incurred from purchasing goods or services in year 2025. The objective is to encourage domestic spending and promote the use of electronic tax invoicing. When does Easy E-Receipt 2.0 start and end? What is the maximum tax deduction allowed? What types of purchases are eligible for tax deduction? Let’s find out.
1. When does Easy E-Receipt 2.0 start?
2. Who is eligible for tax deduction under Easy E-Receipt 2.0?
3. Conditions for using Easy E-Receipt
1. When does Easy E-Receipt 2.0 start?
The Easy E-Receipt 2.0 scheme runs from 16 January to 28 February 2025. During this period, you can use e-Tax Invoices or e-Receipts from purchases of goods or services to claim personal income tax deductions of up to 50,000 Baht.
Why should you use Easy E-Receipt 2.0 now?
Easy E-Receipt 2.0 is a great initiative by the government to stimulate the economy and help taxpayers save more on taxes. But why should you take advantage of it right away? Here are some reasons:
● Limited time frame: This program is only available for a short period, from 16 January to 28 February 2025. If you miss this window, you will have to wait for a new program next year.
● Significant tax deduction: The maximum tax deduction under Easy E-Receipt is 50,000 Baht, which can significantly reduce your tax burden.
● Supports the economy: Using e-Receipts in purchases helps improve the country’s economic circulation.
2. Who is eligible for tax deduction under Easy E-Receipt 2.0?
The Easy E-Receipt 2.0 scheme allows all personal income taxpayers to claim tax deductions using e-Tax Invoices. Whether you are a salaried employee, business owner, or self-employed individual, you can benefit from this scheme. Simply put, anyone liable for personal income tax can use tax invoices from their purchases to claim deductions.
● Personal income taxpayers refer to individuals earning income and required to pay personal income tax under the law.
● Excluding juristic persons: Ordinary partnerships or non-juristic bodies of persons are not eligible for this scheme.
3. Conditions for using Easy E-Receipt
Before we can use the e-Tax Invoice for tax deduction, there are certain conditions that we need to be aware of in order to use this scheme correctly. Under this measure, taxpayers can claim deductions based on actual expenses, up to 50,000 Baht, divided into:
1. A deduction up to 30,000 Baht: For purchases of goods or services from businesses issuing e-Tax Invoices or e-Receipts.
2. An additional deduction of 20,000 Baht requires proof of purchase with an e-Tax Invoice or e-Receipt as well when purchasing OTOP products, when purchasing goods or services from community enterprises, and when purchasing goods or services from social enterprises.
● Types of goods and services
○ Books, newspapers, magazines, and e-books
○ General goods and services
○ OTOP products
○ Products from community enterprises
Goods and services not eligible for Easy E-Receipt
- Spirits, beer, and win
- Tobacco products
- Fuel, gas, and EV charging service
- Cars and motorcycles as per the Vehicle Act, and boats
- Utility bills: Water, electricity, telephone, and internet services
- Services that have an agreement for the provision thereof, and those which service recipients can use beyond the period specified by this measure.
- Tour service fees paid to tour operators, hotel accommodation fees, Thai homestay accommodation fees, or accommodation fees in lodging establishments that are not hotels.
How to claim a deduction
- Keep tax invoices: Keep e-Tax Invoices every time you purchase goods.
- File a personal income tax return: When it is time to file your tax return, attach the tax invoices you have collected as supporting documents.
The Easy E-Receipt 2.0 scheme is a great opportunity to both claim a tax deduction and stimulate the country’s economy at the same time. Simply purchase goods and services that meet the specified conditions and keep the tax invoices from your purchases as proof to use for your tax deduction.
Sources: Retrieved on 7/01/25
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