Vietnam: Registration for use of internally- or externally-printed receipts according to the Draft Decree on invoices

Vietnam: Registration for use of internally- or externally-printed receipts according to the Draft Decree on invoices (illustrative image)

According to the Draft Decree regulating invoices and records, before using internally- or externally-printed receipts, each collector shall prepare and send an announcement of issue of receipts in Vietnam to its supervisory tax authority.

The contents of the announcement of issue of receipts in Vietnam include:

- The legislative document defining the functions, duties and powers to provide services or perform state management tasks with fee/charge collection.

- Name, TIN and address of the collector or of the agency authorized to collect fees/charges or issue fee/charge receipts.

- Types of receipts (enclosed with sample receipts). The sample receipt is a printed receipt that accurately and adequately reflects all items of a receipt given to a payer, and bears the number which is a series of "0" and the printed or stamped word “Mẫu” (“sample”).

- Date of commencement of use of receipts.

- Name, TIN and address of printing service provider (for externally-printed receipts); name and TIN (if any) of printing software supplier (for internally-printed receipts); name and TIN (if any) of the intermediary organization providing e-receipts (for e-receipts).

- Date of the announcement of receipt issue; name and signature of legal representative and seal of the collector.

In case the format or contents of a receipt (either compulsory or additional contents) is/are partially or entirely changed, the collector is required to provide a new announcement of receipt issue according to the provisions as guided in this section, except in cases guided at point d, paragraph 3 of this Article.

Note: The announcement of issue of receipts in Vietnam 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 records.

Thuy Tram

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