Report on the Printing and Utilization Status of Invoices and Self-Printed Receipts Must Be Submitted Periodically

Periodic reporting on the use of pre-ordered and self-printed receipts (Illustrative image)

In accordance with the Draft Decree on regulations concerning invoices and documentation, the periodic reporting on the use of pre-ordered and self-printed receipts is as follows:

1. Quarterly, fee and charge collecting organizations are responsible for submitting reports on the use of receipts.

The deadline for submission of quarterly reports on the use of receipts is as follows: Quarter I report is due no later than April 30, Quarter II report no later than July 30, Quarter III report no later than October 30, and Quarter IV report no later than January 30 of the following year.

2. The report on the use of receipts includes the following details: name of the unit, tax identification number (if any), address; type of receipt; receipt form number, receipt serial number; beginning inventory, purchased and issued during the period; used, voided, lost, destroyed during the period; ending inventory sent to the direct tax authority. In case no receipts are used during the period, the report should indicate the number of receipts used as zero (=0). If the fee and charge collecting organization assigns a third party to issue receipts, the organization still must report on the use of receipts.

The report on the use of receipts follows Form No. 17/CT-BL Appendix issued together with this Decree.

Fee and charge collecting organizations are required to submit reports on the use of receipts upon dissolution, division, merger, or ownership transformation along with the deadline for filing the final fee and charge settlement dossier.

More details can be found in the Draft Decree on regulations concerning invoices and documentation.

Thuy Tram

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