Guidance on Procedures for Registration of Electronic Documents Utilization

Guide to the procedures for registering the use of electronic vouchers (Illustrative image)

In Article 37 of the Draft Decree regulating invoices and vouchers, the procedure for registering the use of electronic vouchers is specified as follows:

- Commercial banks, credit institutions, organizations, individuals that withhold tax, fee-collecting organizations, and other collection bodies under the state budget register to use electronic vouchers, electronic receipts through the electronic portal of the General Department of Taxation.

The content of the registration information follows Form No. 01 Appendix 1 issued together with this Decree.

The electronic portal of the General Department of Taxation receives the registration for the use of electronic vouchers from commercial banks, credit institutions, organizations, individuals that withhold tax, fee-collecting organizations, and other collection bodies under the state budget and sends notifications after receiving the registration for the use of electronic vouchers to confirm the submission of the registration dossier for the use of electronic vouchers.

- Within 1 working day from the date of receipt of the registration for the use of electronic vouchers, the tax authority is responsible for sending the Notification according to Form No. 02 Appendix 1 issued together with this Decree to the subjects specified in Clause 1 of this Article regarding the acceptance in case the registration for the use of electronic vouchers is valid, without errors; or non-acceptance in case the registration for the use of electronic vouchers is not eligible for acceptance or has errors.

- From the point of using electronic vouchers and electronic receipts as stipulated in this Decree, organizations mentioned in Clause 1 of this Article must perform the destruction of the remaining unused paper receipts and vouchers (if any) as regulated.

- In case there is a change in the information previously registered for the use of electronic vouchers in Clause 1 of this Article, commercial banks, credit institutions, organizations, individuals that withhold tax, fee-collecting organizations, must update the information and resubmit it to the tax authority according to Form No. 01 Appendix 1 issued together with this Decree through the electronic portal of the General Department of Taxation.

More details can be found in the Draft Decree regulating invoices and vouchers.

Thuy Tram

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