What are the guidelines for registration and change of information on use of electronic receipts by the Vietnam Ministry of Finance?
What are the guidelines for registration and change of information on use of electronic receipts by the Vietnam Ministry of Finance?
Pursuant to Subsection 1 Section I of the Administrative Procedures promulgated together with Decision 1464/QD-BTC in 2022, the guidelines for registration and change of information on use of electronic receipts by the Vietnam Ministry of Finance are:
Case 1: For registration/vhange of information on use of receipts
Step 1: Fee collectors (Tax, fee or charge receipts without pre-printed face values; Tax, fee or charge receipts with pre-printed face values; Tax, fee or charge receipts) shall register/apply for change of the information on use of electronic receipts.
Step 2: Fee collectors register or apply for change of information on use of electronic receipts via the portal of the General Department of Taxation in Vietnam.
Step 3: The General Department of Taxation in Vietnam receives registration/ change of information on use of electronic receipts from fee collectors.
Case 2: For the use/modification of other records
Step 1:
- In case fee collectors need to use other types of records as prescribed in Clause 2, Article 30 of the Government's Decree 123/2020/ND-CP dated October 19, 2020 on invoices and records, the fee collectors shall send written request to the Vietnam Ministry of Finance (General Department of Taxation) for approval and implementation.
- For fee collectors using electronic receipts wish to modify some content criteria on receipts as prescribed in Clause 2, Article 32 of the Government's Decree 123/2020/ND-CP dated October 19, 2020, the fee collectors shall send written request to the Vietnam Ministry of Finance (General Department of Taxation) for approval and implementation.
Step 2: The tax authority receives the the application and processes it according to regulations.
What does the application for registration and change of information on use of electronic receipts in Vietnam include?
Pursuant to Subsection 1 Section I of Administrative Procedures promulgated together with Decision 1464/QD-BTC in 2022, the application for registration and change of information on use of electronic receipts in Vietnam includes:
- For registration/change of information on use of receipts: The declaration of registration of information on use of receipts according to Form No. 01/DKTĐ-BL Appendix IA enclosed with Decree 123/2020/ND-CP dated October 19, 10 of the Government as follows:
Download Form 01/DKTĐ-BL: here
- For the use/modification of other records: send written request to the Vietnam Ministry of Finance.
What are the contents of a receipt in Vietnam?
Pursuant to Clause 2, Article 32 of Decree 123/2020/ND-CP, the contents of a receipt in Vietnam include:
- Name of receipt: Tax, fee or charge receipt without a pre-printed face value; Tax, fee or charge receipt with a pre-printed face value; Tax, fee or charge receipt.
- Form number and reference number of the receipt.
The receipt form number reflects the receipt type, number of its copies, and ordinal number of the receipt form (if a receipt type consists of different forms).
The receipt reference number is a sign used for identifying a particular receipt and is comprised of Vietnamese alphabet and 02 last numerals of the year.
02 last numerals of the year on an externally-printed receipt are those of the year in which the receipt is printed. 02 last numerals of the year on an internally-printed receipt or electronic receipt are those of the year specified in the announcement of receipt issue or in which the receipt is printed.
- Receipt number is the ordinal number specified in a tax, fee or charge receipt. The receipt number is written in Arabic numerals and consists of 7 digits. The first number of an internally- or externally-printed receipt is 0000001. The number of an electronic receipt begins from 1, on January 01 or the first day on which the electronic receipts are used, and ends on December 31 every year.
- Copies of a receipt (internally- or externally-printed receipt) are sheets of the same receipt. Each receipt has at least 02 copies or parts, including:
- Copy (part) 1 is kept by the collector;
- Copy (part) 2 is delivered to the tax, fee or charge payer;
The third and subsequent copies of the receipt are named according to their use purposes to serve the performance of management tasks as prescribed.
- Name and TIN of the collector.
- Names of types of taxes, fees or charges, and amounts in figures and in words.
- Date of making the receipt.
- Signature of cashier. In case of electronic receipts, digital signature is required.
- Name and TIN of receipt printing service provider (in case of externally-printed receipts).
- The receipt is written in Vietnamese language. If a foreign language text is necessary, it must be placed between parentheses ( ) or next to the Vietnamese text, in which case it must be smaller than the Vietnamese text.
Numbers on the receipt must be natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.
The currency on the receipt shall be VND. If other amounts payable to state budget are collected in foreign currencies as prescribed by law, the currency on receipts may be written in either the foreign currency or VND by exchanging such amounts from the foreign currency to VND according to the exchange rates prescribed in Clause 4 Article 3 of the Government’s Decree No. 120/2016/ND-CP.
If a receipt does not have enough lines to specify all types of fees/charges collected, it may be accompanied by a list of collected fees/charges. The collector shall decide the format of the list of collected fees/charges. This list must bear the text “kèm theo biên lai số... ngày... tháng.... năm” (this list is enclosed with the receipt No……….dated…….”).
If some items of an electronic receipt need to be changed to meet the actual conditions, the collector shall request the Ministry of Finance (via the General Department of Taxation) in writing to give its approval and guidance before making such changes.
In addition to the compulsory contents prescribed in this Clause, the collector may add other information, including its logo/decorative or advertising images, to a receipt in accordance with regulations of laws provided that such additional information shall neither hide nor obscure the compulsory contents. The font size of additional information on a receipt must be smaller than that of the compulsory contents.
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