The Thai government has announced a law that allows personal income taxpayers (including taxpayers who are foreigners, but excluding non-juristic partnerships) to claim a tax deduction of up to 50,000 Thai baht for domestic purchases of goods and acquisitions of services that were made during 1 January 2024 through 15 February 2024. This tax deduction programme is called “Easy E-Receipt”. Therefore for example, if you are subject to the highest Thai income tax rate of 30%, every 100 baht of the purchases that you can claim that tax deduction will reduce your tax (or increase your tax refund) by 30 baht.

One of the important conditions for claiming a tax deduction under this programme is that the tax invoice or receipt for those purchases or acquisitions must be in the form of an e-tax invoice (if the goods were purchased from a supplier or the services were acquired from a provider who is a VAT registrant) or e-receipt (if the goods were purchased from a supplier who is NOT a VAT registrant). An e-tax invoice or e-receipt is a special electronic format of those documents that must be issued through the E-Tax Invoice or E-Receipt system of the Revenue Department of Thailand. It DOES NOT merely mean that such an invoice or receipt was sent to you via email. Therefore, when you purchase goods or acquired services, please check with the suppliers or providers whether they can issue the e-tax invoice or e-receipt (since NOT all suppliers or service providers in Thailand can issue that kind of electronic document).

​Please note that this tax deduction programme is for the tax year 2024 (NOT 2023) and listed below are the goods and services that you CAN or CANNOT claim the tax deduction from the purchase or acquisition of:

​You CAN claim the tax deduction from the purchase of following goods or acquisition of following services:

• ​goods and services that are subject to Thai value-added tax (VAT), except for certain types of goods or services, as listed below. Generally, the goods that you purchase from minimarts and department stores are subject to VAT;
• registered OTOP products; 
• books (including E-books); and
• newspapers and magazines (including electronic ones).

​You CANNOT claim the tax deduction from the purchase of the following goods or acquisitions of the following services:

• alcoholic beverages and tobacco products;
• ​fuel and petrol for vehicles;
• ​automobiles, motorcycles, and boats (but the service costs for the repairing and
• maintenance of those vehicles COULD be claimed for tax deduction);
• ​utility bills, such as tap water, electricity, telephone, and internet;
• ​insurance premium; and
• ​service fees under the agreement where the term commenced before 1 January 2024 or ended after 15 February 2024.

If you wish to claim this tax deduction, please check with the supplier of goods or service provider to see whether they can issue an e-tax invoice or e-receipt. As we mentioned above, to claim the tax deduction under this programme, the tax invoice or receipt for the purchases or acquisitions of services must ONLY be in the form of an e-tax invoice (if the goods were purchased from a supplier or the services were acquired from a provider who is a VAT registrant) or e-receipt (if the goods were purchased from a supplier who is NOT a VAT registrant). If the supplier or provider can issue the e-tax invoice or e-receipt to you, when they do so, please ask them to state your Thai tax ID number (in addition to your name) on the document. Your Thai tax ID number is a 13-digit number that is printed in the top left corner of the first page of your Thai income tax return. If you are a foreigner, your Thai tax ID number shall begin with 09910. The tax invoice in Thai language is "Bai Kum Kab Par See". You may request a printed copy of the e-tax invoice or e-receipt from the supplier or provider, as a supporting document for preparing and filing your Thai income tax return and claiming the Thai income tax refund.

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​We, N-Able Group, are a real proficient expert in Thai personal income tax matters, especially for the issues that concerns FOREIGNERS. If you have any further questions or need any assistance in any Thai taxation matters, please do not hesitate to contact us through the following channels:

Email address: info@nablecompanies.com

Telephone, WhatsApp, and Line: + 66 95 557 1410