January 1 – February 15, 2024 When purchasing products, do not forget to request an electronic tax invoice or electronic receipt to use to claim the tax deduction.

Today (January 4, 2024) Mr. Zhai Washarong, Spokesman for the Prime Minister's Office. Deploy the “Easy E-Receipt” measure to remind Thai people who purchase products or receive services. As required by law from January 1 to February 15, 2024, request proof of an electronic tax invoice or electronic receipt (e-tax invoice or e-receipt). The total amount up to 50,000 baht can be tax-free.

Ministry of Finance Regulation No. 391 (2023) issued in accordance with the Revenue Law on tax exemptions. The cost of purchasing goods or services is as follows:
(1) Expenses for purchasing books, newspapers and magazines
(2) Service fees for books, newspapers and magazines in the form of electronic information via the Internet.
(3) The cost of purchasing one product per region. It is a product that has been registered with the Department of Community Development

It does not include the cost of purchasing products or service fees as follows:
(1) Expenses for purchasing liquor, beer and wine.
(2) The cost of purchasing tobacco
(3) The cost of purchasing oil and gas to fill vehicles.
(4) Purchase costs of cars, motorcycles, and boats
(5) Utility bills, water bills, electricity bills, telephone signal service fees. and Internet signal service fees
(6) Service fees that have a service agreement and the service recipient can use the service after the period specified in Section 1.
(7) Non-life insurance premiums

A government spokesperson stresses that users of benefits under Easy E-Receipt measures are natural persons only, with the exception of general partnerships or groups of persons who are not legal persons. / Tax invoices must contain only one purchaser's name for goods or services payments. / The buyer has a different address on the CPR and the address on the corporate income tax form. You may use the address on your ID card or the current address/must be the same to pay the Service Fees and use the Services during the period from January 1, 2024 to February 15, 2024 only.

With clarification of doubts in many cases as follows:

The cost of purchasing food at the hotel It can be deducted if the hotel can issue a full tax invoice in electronic form. An electronic tax invoice can be made for food purchases.

The cost of purchasing a domestic flight package It can be deducted If the cost of hotel accommodation or excursion services is between January 1, 2024 and February 15, 2024, the operator can issue a full tax invoice. In electronic form, electronic tax invoice is possible.

Car repair costs It can be deducted if it is a repair and the repair fee is paid between January 1, 2024 and February 15, 2024, and the operator can issue a full tax invoice. In electronic form, electronic tax invoice is possible.

Buying gold jewelry It can be deducted from the cost of purchasing the products. Only reward (according to the amount of VAT paid) if the entrepreneur can issue a complete tax invoice in electronic form, electronic tax invoice is possible.

Utilities, water, electricity, telephone It cannot be deducted from the purchase of goods or services within the country.