Guidelines on Registration for Using Printed and Self-Printed Receipts according to the Draft Decree on Invoices

Guide to registering for pre-printed and self-printed receipts per Draft Decree on invoices (illustrative image)

According to the Draft Decree regulating invoices and documents, it is stipulated that organizations collecting fees and charges must issue a Notice of Issuance of Receipts and send it to the managing tax authority before using the receipts.

The contents of the Notice of Issuance of Receipts include:

- Legal documents stipulating the functions, tasks, and powers to carry out service activities or state management work that generate fees and charges.

- Name, tax code, and address of the fee and charge collecting organization or the authorized agency to collect fees and charges or the organization authorized to issue the fee and charge receipts.

- Types of receipts used (attached with sample receipts). Sample receipts must accurately and fully display the criteria on the receipt stub (given to the payer of fees and charges), have the receipt number as a sequence of zeros, and have the word "Sample" printed or stamped on the receipt.

- Start date of usage.

- Name, tax code, and address of the organization printing the receipts (for pre-printed receipts); name and tax code (if any) of the organization providing the software for self-printed receipts (for self-printed receipts); name and tax code (if any) of the intermediary organization providing electronic receipt solutions (for electronic receipts).

- Date of issuance of the notice; name, signature of the legal representative, and seal of the fee and charge collecting organization.

When there is a change in the form or content of the entire receipt or any part of it (including mandatory and non-mandatory contents), the fee and charge collecting organization must issue a new Notice of Issuance as guided in this section, except in cases guided at point d, paragraph 3 of this Article.

Note: The Notice of Issuance of Receipts is made according to Form No. 16/CT-BL Appendix 1 issued with this Decree.

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

Thuy Tram

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