Finance Ministry to propose Easy E-Receipt project to Cabinet next week

Finance Minister Pichai Chunhavajira stated on Thursday that if the Cabinet approves the proposal during its weekly meeting on December 24, the project will be implemented next month.

The project aims to enable income earners to conveniently claim shopping expenses—up to 50,000 baht—as deductions from their taxable income. Under the scheme, shops registered under the Value-Added Tax (VAT) system would be required to issue electronic receipts (e-receipts) for shoppers. These e-receipts would be automatically uploaded to the Revenue Department's tax-filing system and added to taxpayers' deductible expenses when they file their e-tax forms.

According to Pichai, purchases of books, newspapers, magazines, and e-books would also be eligible for deductions. While these items are exempt from the e-receipt requirement, taxpayers could include them in the 50,000-baht deductible amount by uploading copies of conventional receipts.

Taxpayers could similarly include shopping expenses at OTOP (One Tambon One Product) or community stores without e-receipts by submitting conventional receipts instead.

However, Pichai clarified that expenses for purchasing alcohol, beer, tobacco, vehicles, boats, petrol, public utility fees, internet fees, and accident insurance premiums would not qualify as part of the 50,000-baht tax-deductible amount.