The economic stimulus measure implemented by the Thai government in 2025 is Easy E-Receipt 2.0, which allows individual taxpayers to deduct expenses on goods or services from their 2025 taxable income. This initiative aims to boost domestic spending and promote the use of electronic tax invoices. The Easy E-Receipt 2.0 tax deduction program runs from January 16 to February 28, 2025, and requires the use of electronic tax invoices (e-Tax Invoice) or electronic receipts (e-Receipt) issued by the Revenue Department only.

The tax deduction is divided into two parts, with a total maximum limit of 50,000 THB.

• General goods and services: Tax deduction up to 30,000 THB.
• Products from community enterprises, SMEs, and OTOP: Additional tax deduction up to 20,000 THB.

In case the store is not registered for VAT, the eligible items must be books, e-book services, OTOP products, and goods or services from community enterprises.

Types of Goods and Services

• Purchases of books, newspapers, and magazines, including those in electronic format (E-BOOK).
• General goods and services
• OTOP products
• Products from community enterprises

Products and services that cannot use the Easy E-Receipt benefits are:

• Purchase of alcohol, beer, and wine
• Purchase of tobacco
• Purchase of fuel, gas, and charging services for vehicles
• Purchase of cars and motorcycles under the Motor Vehicle Act, and purchase of boats
• Utilities expenses, including water bills, electricity bills, telephone service charges, and internet service charges
• Service fees with an agreement that allows the service recipient to use the service beyond the period specified by this measure.
• Tour guide service fees paid to tour operators, and accommodation fees for hotels, Thai homestays, or lodging at non-hotel establishments.

*How to claim tax deductions*

Buyers or service recipients must provide information to the service provider to issue an e-Tax Invoice or e-Receipt as follows:

       1.Full name, address

       2.Taxpayer identification number (ID card number)

Once the information is provided, the details of the purchased goods and services will appear in the taxpayer's My Tax Account and can be used for filing the personal income tax return for the 2025 tax year.