Includes all goods and services subject to VAT, e.g. food, restaurants, car repairs, electronics, books. Excludes: alcohol, tobacco, fuel, utilities, accommodation, tours. Shop must be registered to issue an e-Tax Invoice (for companies) or e-Receipt (for individuals). Examples of shops that are registered: 7eleven, Big C. Purchases must be made between 15 Jan – 28 Feb 2025. Maximum deduction of 50k (maximum 20k from OTOP products and 30k from others). Take your normal receipt to the shop's service counter along with your TIN and they will issue you an e-Receipt by email. Keep the e-Receipts and submit them with your 2025 tax return.
https://www.thaigov.go.th/news/contents/details/91766