In the context of strong digital transformation, the application of electronic invoices has become an inevitable trend in many countries, including Vietnam.

Identify electronic invoices through symbols

In 2024, with the development of technology, bill Electronic cash register-initiated payments have been widely deployed.

This not only improves management efficiency but also helps businesses optimize sales processes and tax management.

This is also a superior solution for businesses with a direct-to-consumer business model.

Electronic invoice symbol is a group of 6 characters including letters and numbers representing the symbol. electronic invoice to reflect information about the type of electronic invoice with tax authority code or electronic invoice without code, year of invoice creation, type of electronic invoice used.

These six characters are defined as follows:

The first character is a letter designated as C or K as follows:

C represents an electronic invoice with a tax authority code, K represents an electronic invoice without a code.

- The next two characters are two Arabic numerals representing the year of electronic invoice creation, determined by the last two digits of the calendar year.

- The next character is a letter specified as T, D, L, M, N, B, G, H representing the type of electronic invoice used, specifically:

Letter T: Applies to electronic invoices registered for use by businesses, organizations, households, and individuals with tax authorities;

Letter D: Applies to invoices for the sale of public assets and invoices for the sale of national reserves or special electronic invoices that do not necessarily have to have certain criteria registered for use by businesses and organizations;

Letter L: Applies to electronic invoices issued by tax authorities for each occurrence;

Letter M: Applies to electronic invoice initiated from the cash register;

Letter N: Applicable to electronic internal delivery and delivery notes;

Letter B: Applies to electronic agent consignment note;

Letter G: Applies to stamps, tickets, and electronic cards that are value-added invoices;

Letter H: Applies to stamps, tickets, electronic cards that are sales invoices.

- The last two characters are letters determined by the seller based on management needs.

In case the seller uses multiple electronic invoice templates in the same invoice type, use the last two characters above to distinguish different invoice templates in the same invoice type.

If there is no need for management, leave it as YY.

Gold shops, gas stations, golf courses... will have to use electronic invoices generated from cash registers.

The implementation of electronic invoice solutions initiated from cash registers has better met the use of electronic invoices for specific activities with regular and continuous operating time.

The value of each invoice is not much but the frequency of invoice issuance is large such as: shopping malls, supermarkets, retail of consumer goods, food and beverage, restaurants, hotels; retail of modern medicine; entertainment services and other services...

In addition to the groups of subjects deployed from the first phase, implementing the direction of the Prime Minister and the Ministry of Finance, the General Department of Taxation continues to expand the subjects of deployment to gold, silver, gemstone businesses, retail businesses of gasoline and oil, and road toll collection, golf courses, cable cars, etc.

In particular, from August 1, 2024, businesses selling golf course tickets and providing on-course services, and selling golf apparel, tools, and accessories must implement the application of electronic invoices generated from cash registers.

Along with that, the Ho Chi Minh City Tax Department is reviewing, compiling statistics, and evaluating tax management for businesses selling tickets for tourist attractions, entertainment activities, etc.

At the same time, the Ho Chi Minh City Tax Department adjusted the list of taxpayers eligible to implement electronic invoices generated from cash registers according to reality.

Organizations, enterprises, and business households that are subject to implementing electronic invoices generated from cash registers need to proactively contact organizations that provide electronic invoice solutions. At the same time, prepare information technology infrastructure to convert or register to use electronic invoices generated from cash registers.

For units that have registered to apply electronic invoices generated from cash registers but have not yet used them, they must use electronic invoices generated from cash registers according to regulations.