What is an e-Receipt? The 2025 Tax Deduction Measure You Need to Know.
For the e-Receipt tax deduction measure in 2025, the Revenue Department has set qualifications for participating sellers. You must check the list of eligible sellers before making a purchase to use the tax deduction right.
The e-Receipt is a government economic measure that online businesses are talking about extensively because it helps stimulate sales and allows consumers to claim tax deductions. However, for entrepreneurs who are just starting in the online business world, they might not be familiar with what an e-Receipt is and how to check for an e-Tax Invoice on the Revenue Department's system. Let's find the answers together in this article.
Table of Contents
- What is an e-Receipt and Why Do Online Sellers Need to Know?
- Conditions for the e-Receipt Tax Deduction in 2025
- What Kind of Businesses Can Issue e-Receipts?
- Goods or Services Not Participating in the e-Receipt Program
- The e-Receipt: A Government Measure Online Sellers Shouldn't Miss!
What is an e-Receipt and Why Do Online Sellers Need to Know?
The Easy e-Receipt project is an economic stimulus measure organized by the government to allow buyers of goods and services to deduct up to 50,000 baht from their personal income tax. They can use an electronic tax invoice (e-Tax Invoice) or an electronic receipt (e-Receipt) from participating stores as proof for the deduction. The electronic tax invoice or electronic receipt used for the deduction must be issued between January 16 and February 28, 2025, according to the conditions set by the measure.
The practices that SME operators should know, so that buyers can use the store's e-Tax for tax deduction, are as follows:
1. The business operator must submit the customer's purchase data to the Revenue Department before the 15th of the following month.
2. In case a new tax invoice is issued, the old one must be properly canceled by February 28.
Conditions for the e-Receipt Tax Deduction in 2025
Anyone who has filed for withholding tax understands well that each tax filing comes with many conditions. The Easy e-Receipt measure also has criteria you should know to correctly use your tax deduction rights, as detailed below.
Deduct up to 30,000 baht
Buyers will initially receive a deduction right of 30,000 baht when purchasing goods or services from stores registered for Value Added Tax (VAT) as specified by the Revenue Department. In cases of purchasing from stores not registered for VAT, an electronic receipt (e-Receipt) must be used. For this reason, if you want to use your rights through the Easy e-Receipt project, you should ensure that the store you are buying from can issue an electronic tax invoice or electronic receipt.
Deduct an additional amount of up to 20,000 baht
Buyers can receive an additional deduction of up to 20,000 baht when purchasing goods or services from the following categories:
- Goods or services from community enterprises registered with the Department of Agricultural Extension.
- Goods or services from social enterprises registered with the Office of Social Enterprise Promotion (OSEP).
- Goods from the One Tambon One Product (OTOP) project.
What Kind of Businesses Can Issue e-Receipts?
If your E-Commerce business has just registered for Value Added Tax and you want to check if you are on the list of operators who can issue e-Tax Invoices for buyers to use in the said tax deduction project, you can check on the Revenue Department's website at etax.rd.go.th.
In cases where an operator runs a personal business with income below the threshold for VAT registration but wants to be part of the Easy e-Receipt project, this is also possible. They can register using Form Bor.01 through the Revenue Department's e-Tax Invoice & e-Receipt system. Afterward, they can issue electronic receipts for buyers to use for tax deductions.
Goods and Services Not Participating in the Easy e-Receipt Project
The following goods or services do not participate in the Easy e-Receipt project:
List of non-participating goods:
- Utility bills such as internet service fees, electricity bills, water bills, etc.
- Purchases of cars and motorcycles under the motor vehicle law, and purchases of boats, including motorized bicycles.
- Purchases of tobacco.
- Electric vehicle charging services, purchases of oil, and purchases of gas.
- Purchases of liquor, beer, and wine.
List of non-participating services:
- Non-life insurance premiums.
- Accommodation costs, including hotels, Thai homestays, or non-hotel accommodations by law.
- Services with service agreements where the recipient can use the service beyond the period specified by the measure, such as various memberships.
- Tour guide services paid to tour operators.
Goods or services for which deduction rights cannot be used:
- Cosmetic surgery fees.
- Medical treatment costs.
- Gold bars.
- Medical equipment and surgical masks.
- Fresh products, including meat, vegetables, and fruits.
Although some goods or services may seem similar to the non-participating list, if the business operator correctly issues a tax invoice (e-Tax) or an electronic receipt (e-Receipt) to the buyer, they can be used for deduction. These include:
- Car repair costs (if the repair and payment occur between January 16 and February 28, 2025).
- The craftsmanship fee for gold jewelry (only the portion subject to VAT).
- The purchase of top-up cards and gift vouchers (if these two types of cards are used to exchange for goods or services between January 16 and February 28, 2025).
The e-Receipt: A Government Measure Online Sellers Shouldn't Miss!
The Easy e-Receipt project is a government measure that business operators should regularly monitor because the details differ each year, such as the conditions for checking e-Tax invoices, the types of participating goods, the qualifications of stores that can issue e-Tax Invoices, and the project's duration. If business operators run promotions that coincide with the project's timeline, it can significantly boost sales and also create new business opportunities.
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References
- Questions-Answers (Q&A) on the "Easy E-Receipt 2.0" Measure. (n.d.). The Revenue Department. https://www.rd.go.th/fileadmin/user_upload/lorkhor/newsbanner/2024/12/Q_A_Easy_E-Receipt_2.0_25122567.pdf
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