This is notable content mentioned in the Draft Decree regulating invoices and documents, which stipulates the confirmation of receipts that are determined to have been canceled.
How to know if an electronic receipt has been canceled? (Illustrative image)
According to Clause 2, Article 41 of the Draft Decree on invoices and documents, the cancellation of receipts is defined as follows:
- Movie films, zinc plates, and similar tools used for creating printed receipts are considered canceled when they no longer retain the form of any receipt or when no characters remain on the receipt that could be assembled, copied, or restored to the original.
- Self-printed receipts are deemed canceled when the receipt creation software is intervened so that it can no longer generate receipts.
- For electronic receipts: Canceling an electronic receipt means rendering it unusable, inaccessible, and unreferenceable.
Electronic receipts that have exceeded their storage period as prescribed by the Accounting Law, if there is no other decision from a competent state agency, can be canceled. The cancellation of electronic receipts must not affect the integrity of uncanceled electronic receipts and must ensure the normal operation of the information system.
More details can be found in the Draft Decree on invoices and documents.
Thuy Tram
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