Vietnam: What are the cases where receipts are regarded as destroyed?

19:57, 10/07/2024

This is notable content mentioned in the Draft Decree regulating invoices and records, including cases where receipts are regarded as destroyed in Vietnam.

How to know if an electronic receipt has been canceled?, Draft

Vietnam: What are the cases where receipts are regarded as destroyed? (Illustrative image)

According to Clause 2, Article 41 of the Draft Decree on invoices and records, the receipts in Vietnam are regarded as destroyed in the following cases:

- Films, zinc plates, and similar instruments for printing receipts on order are regarded as completely destroyed when they cannot produce any receipts in their complete form or with words on the receipts and it is impossible to join, copy or restore them to their original state.

- Internally printed receipts are regarded as completely destroyed when interventions are made to the receipt creation software, disallowing it to further create receipts.

- E-receipts are regarded as destroyed when it is invalidated and made inaccessible and its information is not readable.

E-receipts of which the storage duration expires under the Law on Accounting may be destroyed unless otherwise decided by a competent state agency. Destruction of e-receipts must not harm the integrity of undestroyed e-receipts and must ensure normal operations of the communication system.

More details can be found in the Draft Decree on invoices and records.

Thuy Tram

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- The legal regulations in this article are according to Vietnamese Law;
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