Form 02/BH-BL – Electronic sales invoice integrating receipt for tax, fee, and charge collection.

Electronic sales invoice integrated with receipt for tax, fee, and charge collection (Form 02/BH-BL) – a sales document for goods and services using the direct method, also serving as a receipt for the collection of taxes, fees, and charges.

This document is a sales invoice template (for the direct method) with added receipt functionality to manage public utility fees and charges.

The applicable documents are based on Circular No. 91/2026/TT-BTC, issued on June 30, 2026, effective from July 1, 2026, replacing Circular 32/2025/TT-BTC.

This form is used when organizations and business households provide goods and services subject to direct taxation, and are also authorized by the state to collect various administrative fees and public service fees.

The person directly collecting the money creates the form on the electronic system and digitally signs it to confirm that the payer has fulfilled their obligation.

Form 02/BH-BL – Electronic sales invoice integrating receipt for tax, fee, and charge collection.

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