What are regulations on the format of an electronic receipt in Vietnam?

What is a record in Vietnam?

Pursuant to Clauses 4 and 5, Article 3 of Decree 123/2020/ND-CP, the regulations are as follows:

Explanation of Terminology

In this Decree, the following terms are understood as follows:

...

4. record refers to materials used to record information about deductible taxes, tax revenues, fees, and charges belonging to the state budget as regulated by the tax management law. Documents as prescribed in this Decree include personal income tax withholding vouchers, tax receipts, fees, and charges which may be in electronic form or printed and self-printed form.

5. Electronic record includes types of record, receipts as mentioned in Clause 4 of this Article, presented in an electronic data format by organizations or individuals responsible for withholding tax to the taxpayer or issued electronically by the tax, fee, and charge collecting organization according to the regulations of tax, fee, and charge laws.

...

record can be understood as materials used to record information regarding deductible taxes, tax revenues, fees, and charges that belong to the state budget as prescribed by tax management law.

record includes personal income tax withholding vouchers, tax receipts, fees, and charges that can be presented in electronic form or printed, self-printed form.

Additionally, record presented in electronic data format, issued by organizations or individuals responsible for withholding tax to taxpayers or by tax, fee, and charge collecting organizations through electronic means according to the regulations of fee, charge, and tax laws, is called electronic record.

What are regulations on the format of an electronic receipt in Vietnam? (Image from the Internet)

What are regulations on the format of an electronic receipt in Vietnam?

Pursuant to Clause 1, Article 33 of Decree 123/2020/ND-CP, the format for electronic tax receipts is regulated as follows:

- The electronic receipt format uses the XML format language (XML is the abbreviation for "eXtensible Markup Language" created to share electronic data between information technology systems);

- The electronic receipt format consists of two components: the component containing electronic receipt transaction data and the component containing digital signature data;

- The General Department of Taxation develops and publishes the components containing electronic receipt transaction data, digital signature data, and provides a tool to display the content of electronic receipts as regulated in this Decree.

Vietnam: What does the content of a tax receipt include?

Pursuant to Clause 2, Article 32 of Decree 123/2020/ND-CP, the contents of a tax receipt are regulated as follows:

- Name of the receipt type: Tax, fee, charge receipt without pre-printed denomination; tax, fee, charge receipt with pre-printed denomination; tax, fee, charge receipt.

- Receipt form code and receipt code.

+ Receipt form code includes information indicating the type of receipt, receipt serial number, and the serial number of the form within one type of receipt (one type of receipt can have multiple forms).

+ Receipt code is an identifier distinguishing receipts by the system of Vietnamese letters and the last 2 digits of the year.

+ For ordered printed receipts, the last 2 digits of the year is the year the receipt was printed. For self-printed and electronic receipts, the last 2 digits of the year is the year the receipt usage begins as indicated on the release notice or the year the receipt is printed.

- Receipt number is the sequential number indicated on the tax, fee, charge receipt. The receipt number is recorded using Arabic numerals with a maximum of 7 digits. For self-printed receipts, printed receipts start from number 0000001. For electronic receipts, the electronic receipt number starts from number 1 on January 1 or the date the electronic receipt usage begins and ends on December 31 each year.

- Receipt copies (applies to printed and self-printed receipts) are the number of pages within the same receipt number. Each receipt number must have at least 02 copies or parts, in which:

+ Copy (Part) 1: retained by the collecting organization;

+ Copy (Part) 2: delivered to the taxpayer, fee, or charge payer;

In cases where copies from the third onwards are required, they are named according to specific administrative purposes as prescribed by law.

- Name and tax code of the tax, fee, charge collecting organization.

- Name and amount of taxable fees and charges written in both numerals and words.

- Date, month, year the receipt is issued.

- Signature of the money collector. In the case of electronic receipts, the signature on the electronic receipt is a digital signature.

- Name, tax code of the organization printing the receipt (in cases of ordered printing).

- The receipt is presented in Vietnamese. In cases where it is necessary to add foreign language text, the additional foreign text is placed to the right in parentheses "( )" or directly below the Vietnamese content line with a smaller font size than the Vietnamese text.

Note:

- The numerals recorded on the receipt are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

- The currency recorded on the receipt is Vietnamese dong. In cases where other extraordinary items belonging to the state budget are legally specified for foreign currency collection, they may be collected in foreign currency or converted into Vietnamese dong at the rate specified by law.

- If the list of fees surpasses the number of lines on one receipt when collecting fees, an appended statement may be added to the receipt. The appended statement is designed by the fee-collecting organization suitable to the specific characteristics of each type of fee. The appended statement must clearly record “accompanied by receipt number... date... month... year”.

- For fee-collecting organizations using electronic receipts that need to adjust certain content criteria on the electronic receipt to fit reality, they must exchange documents with the Ministry of Finance (General Department of Taxation) for guidance before implementation.

- Besides the mandatory information mentioned above, fee-collecting organizations may create additional information, including logos, decorative images, or advertisements following legal regulations and must not obscure or blur the mandatory contents on the receipt.

- The font size of the additional information must not be larger than that of the mandatory content displayed on the receipt.