WHAT IS AN ELECTRONIC INVOICE CREATED FROM A CASH REGISTER? WHO IS APPLICABLE TO AN ELECTRONIC INVOICE FROM A CASH REGISTER?

What is an electronic invoice generated from a cash register? Who is applicable to an electronic invoice generated from a cash register? Through today’s article, let’s learn about this issue with Pham Consult!

An “electronic invoice generated from a cash register” is an invoice that has an electronic data transfer connection with the tax authority.

“Electronic invoice generated from cash register” is an invoice with a tax authority code or electronic data so that the buyer can retrieve and declare information on electronic invoices generated from cash registers by organizations and individuals selling goods and providing services from the cash register system, the data is transferred to the tax authority in the format prescribed in Article 12 of Decree 123/2020/ND-CP. Electronic invoices generated from cash registers are presented in the form of electronic data

(Clause 2, Article 3 of Decree 123/2020/ND-CP supplemented by Point a, Clause 2, Article 1 of Decree 70/2025/ND-CP; Article 8 of Circular 78/2021/TT-BTC)

According to Point k, Clause 1, Article 4 of the Issuance Procedure attached to Decision 1391/QD-TCT in 2022, the tax authority code on electronic invoices generated from cash registers is a character range of 23 characters. Specifically:

C1C2-C3C4-C5C6C7C8C9-C10C11C12C13C14C15C16C17C18C19C20

In which:

– One first character C1: is the fixed letter M to show the identification mark of the electronic invoice initiated from the cash register according to the provisions at Point b, Clause 1, Article 4 of Circular 78/2021/TT-BTC.

– One character C2: is a fixed symbol to show the type of electronic invoice from 1 to 6 according to the provisions at Point a, Clause 1, Article 4 of Circular 78/2021/TT-BTC.

– Two characters C3C4: are the last 2 digits of the year of invoice issuance automatically generated from the sales software of the taxpayer.

– Five characters C5C6C7C8C9: is a string of 05 characters issued by the tax authority in the form of self-generation from the tax authority’s electronic invoice system to ensure uniqueness.

– Eleven characters C10C11C12C13C14C15C16C17C18C19C20: is a string of 11 numbers automatically generated from the sales software to ensure uniqueness.

– Hyphen (-): is a character to separate groups of characters representing the type of invoice, the year of issuance of the invoice automatically generated from the sales software, characters issued by the tax authority, and a string of numbers automatically generated from the sales software.

The tax authority code on the electronic invoice generated from the cash register can be set up for multiple cash registers at one or more business locations or dependent units to ensure the uniqueness of each invoice.

For example: In case taxpayer B is a subject using sales invoices, using 03 cash registers, has successfully registered electronic invoices generated from cash registers and has been granted a code character range from the tax authority, in which the 5 characters identifying the taxpayer are “15n74”. On July 1, 2022, taxpayer B issued the first 05 electronic invoices from 03 cash registers. With the above information, the character range of the CQT code on 05 electronic invoices generated from 03 cash registers is shown as follows:

Cash register 1: issued 03 invoices

M2-22-01n74-00000000001

M2-22-01n74-00000000004

M2-22-01n74-00000000005

Cash register 2: issued 01 invoice

M2-22-01n74-00000000002

Cash register 3: issued 01 invoice

M2-22-01n74-00000000003

Pursuant to Article 11 of Decree 123/2020/ND-CP amended by Clause 8, Article 1 of Decree 70/2025/ND-CP on subjects applying electronic invoices from cash registers, including:

Electronic invoices generated from cash registers

1. Business households and business individuals as prescribed in Clause 1, Article 51 with annual revenue of VND 1 billion or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorbikes and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, recreation, movie screening activities, other personal services according to the regulations on the Vietnamese Economic Sector System) using electronic invoices generated from cash registers connected to transfer electronic data to tax authorities.

…

Thus, according to the above regulations, the subjects applying electronic invoices from cash registers include:

– Business households, business individuals with revenue of 1 billion VND/year or more according to the provisions of the Law on Tax Administration 2019.

– Enterprises with activities of selling goods, providing services directly to consumers, including:

+ Shopping centers, supermarkets, retail stores (except cars, motorbikes, motorbikes and other motor vehicles);

+ Food and beverage establishments, restaurants, hotels;

+ Passenger transport services, road transport support;

+ Arts, entertainment, recreation, movie screening, other personal services according to economic sector regulations.

These entities must use electronic invoices generated from cash registers and connect and transfer data directly to tax authorities according to regulations.

The content of electronic invoices generated from cash registers from June 1, 2025 is stipulated in Article 11 of Decree 123/2020/ND-CP, amended by Clause 8, Article 1 of Decree 70/2025/ND-CP, specifically as follows:
– Name, address, tax code of the seller;
– Name, address, tax code/personal identification number/phone number of the buyer as prescribed (if requested by the buyer);
– Name of goods, services, unit price, quantity, payment price. In case organizations and enterprises pay tax by the deduction method, they must clearly state the selling price excluding VAT, VAT rate, VAT amount, total payment including VAT;
– Time of invoice creation;
– Tax authority code or electronic data so that buyers can retrieve and declare information on electronic invoices generated from cash registers. The seller sends the electronic invoice to the buyer electronically (text message, email and other forms) or provides a link or QR code for the buyer to look up and download the electronic invoice.

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