The Easy E-Receipt programme, under which the value of eligible purchases up to 50,000 baht can be deducted against personal income tax, began on Thursday and will last until Feb 28.
The programme, which also ran last year from Jan 1 to Feb 15, is meant to encourage people to spend to stimulate the economy, said deputy government spokeswoman Sasikarn Watthanachan.
Electronic tax invoices or receipts obtained for selected purchases (paper receipts are not eligible) can be saved and used when calculating deductions in the 2026 tax filing period.
The value of purchases under the programme is capped at 50,000 baht per person: up to 30,000 baht worth of goods sold at shops registered for value-added tax (VAT), and up to 20,000 baht worth of goods sold at community enterprise outlets or One Tambon One Product (Otop) shops.
Purchases not eligible include liquor, beer, tobacco, cars, insurance policies, petrol and internet fees.
However, the Easy E-Receipt programme does not extend to expenses incurred from travel or purchases of package tours, as was earlier speculated.
E-receipts can be issued by non-VAT-registered shops for e-books and associated services.
Ms Sasikarn said the measure is expected to spur people into spending, raise the amount of money in circulation, as well as reduce the income tax burden on people.
At present, 12,395 businesses operating 108,873 shops nationwide have registered for the e-Tax Invoice and e-Receipt systems.
Businesses interested in registering for either system can contact the Revenue Department.
The Revenue Department is forecast to forgo around 10 billion baht in tax revenue but Ministry of Finance estimates the scheme will generate around 70 billion baht for the economy.