Registration for Use of Electronic Receipts According to New Regulations

According to Article 34 of Decree 123/2020/ND-CP (Effective from July 1, 2022) regarding the registration for using electronic receipts as follows:

- Organizations collecting fees and charges before using electronic receipts as prescribed in point b, clause 1, Article 30, shall register to use through the General Department of Taxation's electronic portal.

Registration information details according to Form No. 01/DK-BL Appendix IA issued together with this Decree.

The General Department of Taxation's electronic portal receives the registration for using electronic receipts from organizations collecting fees and charges and sends a notification according to Form No. 01/TB-TNDK Appendix IB issued together with this Decree after receiving the registration for using electronic receipts to confirm the submission of the registration dossier for using electronic receipts.

- Within 1 working day from the date of receiving the registration for using electronic receipts, the tax authority is responsible for sending an electronic Notification according to Form No. 01/TB-DKDT Appendix IB issued together with this Decree to the entities stipulated in clause 1 of this Article regarding the acceptance in case the registration for using electronic receipts is valid, without errors, or non-acceptance if the registration for using electronic receipts does not meet the acceptance conditions or has errors.

- From the time of using electronic receipts as prescribed in this Decree, the organization mentioned in clause 1 of this Article must cancel any remaining unused paper receipts and documents (if any) according to regulations.

- In case of changes to the information already registered for using electronic receipts in clause 1 of this Article, the organization collecting fees and charges from the state budget shall change the information and resubmit it to the tax authority according to Form No. 01/DK-BL Appendix IA issued together with this Decree through the General Department of Taxation's electronic portal.

Above is the content regarding the registration for using electronic receipts under the latest regulations.

Respectfully!