What are principles for creating paper internally-printed receipt in Vietnam in 2025?
What are principles for creating paper internally-printed receipt in Vietnam?
The principles for creating paper internally-printed receipt are implemented according to the provisions of Article 35 of Decree 123/2020/ND-CP as follows:
*In the case of internally-printed receipts, the fee and charge collector must meet the following conditions:
- Have a system of equipment (computers, printers) ensuring the printing and preparation of receipts when collecting fees and charges.
- Be an accounting unit as stipulated by the Accounting Law and have internally-printed receipt software that ensures receipt data is transferred into accounting software (or database) for declaration as prescribed.
The internally-printed system must ensure the following principles:
+ The automatic numbering of receipts is implemented. Each part of a receipt number is printed only once, if printed from the second time onward, it must be marked as a copy.
+ The application software for printing receipts must ensure security requirements by granting user permissions, unauthorized users cannot interfere with or alter data in the application.
*In the case where the fee and charge collector purchases software from a internally-printed software supplier, they must select an organization that meets the standards and conditions for providing software according to regulations.
- Unissued self-printed receipts must be stored in the computer system according to information security policies.
- Issued self-printed receipts must be stored in the computer system according to information security policies, and the receipt content must be readily accessible, exportable, and printable for reference when necessary.
What are principles for creating paper internally-printed receipt in Vietnam? (Image from the Internet)
What are the requirements for fee and charge collectors before using internally-printed receipts in Vietnam?
According to Clause 1, Article 36 of Decree 123/2020/ND-CP, the issuance notification of internally-printed receipts is regulated as follows:
Issuance Notification of Pre-printed, Self-printed Receipts
1. Fee and charge collectors must prepare an Issuance Notification of Receipts and send it to the directly managing tax authority before using pre-printed or self-printed receipts. The issuance notification is sent to the tax authority electronically.
2. Issuance of Tax Authority Receipts
Receipts printed by the Tax Department must prepare an issuance notification before the first sale. The issuance notification must be sent to all Tax Departments nationwide within 10 working days from the date of notification preparation and before sale. When issuing receipts, it must ensure no duplicate receipt numbers in the same series.
If the Tax Department has posted the contents of the issuance notification on the General Department of Taxation's website, it is not necessary to send the issuance notification to other Tax Departments.
In case of changes to the contents of the issued notification, the Tax Department must carry out a new issuance notification according to the above guidance.
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A fee and charge collector must prepare an Issuance Notification of Receipts and send it to the directly managing tax authority before using internally-printed receipts.
The issuance notification of receipts is sent to the tax authority electronically.
What does the content of the issuance notification of internally-printed receipts include?
According to Clause 3, Article 36 of Decree 123/2020/ND-CP, the content of the Issuance Notification of internally-printed receipts includes:
- The legal document prescribing the functions, tasks, responsibilities of state management work collecting fees and charges;
- Name, tax code, address of the fee and charge collector or the authority authorized to collect fees and charges or authorized to issue fee and charge receipts;
- Types of receipts used (accompanied by sample receipts). A sample receipt is a print that accurately and fully represents the criteria on the receipt (given to the payer), with the receipt number being a series of zeros, printed or stamped with "Sample" on the receipt;
- Commencement date of use;
- Name and tax code (if any) of the software supplier for internally-printed receipts (for self-printed receipts);
- Date of preparation of the issuance notification; name, signature of the legal representative, and seal of the fee and charge collector.
When there is a complete change or a change in one of the indicators regarding the form and content of the receipt (including compulsory and optional contents), the fee and charge collector must send a new issuance notification according to the guidance in this clause, except for the guidance at point d, clause 3, Article 36 of Decree 123/2020/ND-CP.
The issuance notification of receipts is implemented according to Form No. 02/PH-BLG of Appendix IA issued with Decree 123/2020/ND-CP.
