In the context of strong digitalization and constant changes in tax administration, Invoice generated from cash register is becoming an increasingly familiar concept and plays an important role in business operations, especially in the retail and direct-to-consumer services sector. So, What is a cash register generated invoice?Why is it so urgent and what benefits does it bring to businesses and tax authorities?
This article will provide a comprehensive overview of this type of invoice, from definition, legal basis, benefits, applicable subjects, conditions of use to registration and lookup process.
What is a cash register generated invoice?
To understand more about What is a cash register generated invoice?First of all, we need to clarify the concept of cash register in this context.
Definition of Cash Register:
Cash register, in the scope of tax management, is defined as a specialized electronic device, designed to directly serve the activities of selling goods and providing services. The main functions of cash register include:
- Prepare the bill: Perform calculations involving prices and quantities of goods and services.
- Pay: Support various payment methods (cash, card, e-wallet…).
- Sales data storage: Record and store detailed information about transactions made.
- Invoice: Create and print invoices for customers after each transaction.
- Manage and monitor business activities: Provide summary reports on revenue and goods, helping managers grasp the business situation.
- Connecting electronic data transfer with tax authorities: This is an important function for cash registers that are capable of generating electronic invoices, allowing the transmission of sales transaction data to tax authorities through organizations providing electronic data receiving and transmission services.
From that, it can be understood What is a cash register generated invoice?: This is a type of electronic invoice with a tax authority code, generated from a cash register connected to electronic data transfer with the tax authority, often used in the fields of retail, food and beverage, services...
Definition of Electronic Invoice generated from cash register:
Electronic invoice generated from cash register is a type of invoice with a code issued by the tax authority, created directly from the cash register in the form of electronic data at the time of the transaction of buying and selling goods or providing services. The special feature of this type of invoice is the ability to connect and transmit electronic data automatically or periodically to the tax authority through intermediary service providers.
This type of invoice must fully comply with current legal regulations related to electronic invoices, including:
- Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019.
- Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.
- Decree No. 41/2022/ND-CP dated June 20, 2022 of the Government amending and supplementing a number of articles of Decree No. 123/2020/ND-CP.
- Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents and Decree No. 15/2022/ND-CP dated January 28, 2022 of the Government detailing and guiding the implementation of a number of articles of the Law on Value Added Tax and the Law amending and supplementing a number of articles of the Law on Value Added Tax.
Legal basis – Are electronic invoices generated from cash registers mandatory?
Application Electronic invoice in general and Invoice generated from cash register in particular is built on a solid legal foundation, to ensure transparency and efficiency in tax management and facilitate businesses.
One of the common questions these days is “Is it mandatory to generate an electronic invoice from a cash register?”. The answer depends on the type of business, business sector and tax management requirements from state agencies.
- Article 89 of the Law on Tax Administration 2019 regulations on electronic invoices, creating a common legal basis for the use of electronic invoices in economic transactions. Accordingly, an electronic invoice is an invoice in the form of electronic data with or without a tax authority code, which is initiated, created, sent, received, managed, and stored by electronic means. Invoice generated from cash register is a specific form of electronic invoice with a tax authority code.
- Decree 123/2020/ND-CP detailed regulations on invoices and documents, including the definition of electronic invoices and regulations related to the creation, issuance, use and management of electronic invoices. This Decree also mentions invoices created from cash registers that are connected to transfer electronic data to tax authorities. This is also a basis for answering the question “Is it mandatory to generate an electronic invoice from a cash register?” for specific types of businesses.
- Decree 41/2022/ND-CP Amending and supplementing a number of articles of Decree 123/2020/ND-CP, continuing to perfect regulations on electronic invoices, creating more favorable conditions for implementation and application.
- Circular 78/2021/TT-BTC providing specific guidance on the implementation of regulations on electronic invoices according to the Law on Tax Administration and Decree 123/2020/ND-CP. This Circular provides detailed regulations on the format, content, process of creating, sending and receiving electronic invoices, including electronic invoices with tax authority codes generated from cash registers.
In particular, according to Circular 78/2021/TT-BTC, the use Electronic invoice has become mandatory nationwide from July 1, 2022.
Recently, Decree No. 70/2025/ND-CP (expected to take effect from June 1, 2025) has specific regulations on Required to use invoices generated from cash registers for certain business entities. This shows the focus and direction of tax authorities in promoting the use of this type of invoice.
Therefore, to the question “Is it mandatory to generate an electronic invoice from a cash register?”, the answer is becoming increasingly clear: Yes – for specific industry groups as prescribed by the state.
Benefits of applying Electronic Invoices generated from cash registers
Application Electronic invoice generated from cash register brings many practical benefits to both taxpayers (business units) and tax authorities.
For taxpayers (business entities):
- Proactively create invoices as soon as transactions occur: The cash register is capable of generating electronic invoices immediately after a transaction is completed, completely eliminating the delay between payment and invoice generation. This increases the accuracy and timeliness of revenue recognition.
- Easy error handling: In case of errors, adjusting or canceling electronic invoices on the cash register (if the software supports it) will be faster and more convenient than processing traditional paper invoices. Standard electronic invoice software often has the function of directly adjusting errors.
- Determined as an expense with sufficient legal invoices and documents: Expenses for purchasing goods and services used Invoice generated from cash register (or copies, searchable information) are recognized by law as expenses with sufficient invoices and legal documents when determining corporate income tax obligations. This helps businesses avoid risks related to proving expenses.
- Ensuring transparency and enhancing customer experience: Issuing electronic invoices immediately, with full information and sent directly to customers (via email, QR code, etc.), helps increase transparency in transactions, creates trust and enhances the customer shopping experience, thereby contributing to increasing customer engagement and loyalty.
- Save time, cost and manpower: Compared to using paper invoices, electronic invoices help businesses save significantly on printing, storing, transporting and managing invoices. At the same time, the process of creating and sending electronic invoices is also faster and more efficient, reducing the workload for accounting staff.
For tax authorities:
- Simplify tax filing and payment process: Electronic invoice data is transmitted directly to tax authorities, helping to simplify the tax declaration and payment process for businesses. Tax authorities also find it easier to manage and compare information.
- Improve business management efficiency: Collecting and processing electronic invoice data systematically helps tax authorities have a more comprehensive and detailed view of business activities of units, thereby improving tax management efficiency.
- Solving the problem of non-voluntary and dishonest declaration: The use of electronic invoices, especially those with tax authority codes and direct data transmission, helps limit fraudulent declarations and tax evasion, and increases transparency and fairness in the implementation of tax obligations.
Target audience
Electronic invoice generated from cash register selected for use by the subjects are:
- Enterprises, business households, and business individuals paying taxes according to the declaration method have activities of providing goods and services. direct to consumer.
Business models that typically fall into this category include:
- Shopping mall
- Supermarket
- Consumer goods retail
- Dining establishments, restaurants, cafes
- Hotels, motels
- Retail of pharmaceutical products
- Entertainment services
- Other direct services (spa, hair salon…)
According to Decree No. 70/2025/ND-CP (effective from 01/06/2025), the use of Electronic invoice generated from cash register will become obligatory For entities that sell goods and provide services directly to consumers in the following specific areas:
- Shopping mall
- Supermarket
- Retail (except automobiles, motorcycles, motorbikes, components and spare parts of automobiles, motorcycles, motorbikes)
- Dining establishments, restaurants
- Hotel
- Passenger transport services (bus, taxi, coach…)
- Road transport support services (bus stations, rest stops, etc.)
- Arts, entertainment and recreation services
- Movie screening activities
- Other personal services according to the Vietnam Economic Sector System (for example: haircut, shampoo, massage, spa...)
Note: Businesses not operating in the above fields are currently not required and may not be able to apply for this form of invoice.
Terms and Conditions of Use
To be able to use Electronic invoice generated from cash register, the seller (business person) must meet the following conditions:
Terms of use:
- Full electronic facilities: Including digital signature (electronic signature), electronic tax transaction account issued by tax authority.
- Equipped with information technology infrastructure: Have a computer or electronic device with a stable internet connection and an email address to manage and transmit invoice data.
- Use electronic invoice software with data transmission function: Units need to select and use electronic invoice software provided by reputable organizations and have the function of connecting and transmitting electronic invoice data to tax authorities in accordance with regulations.
- Change the invoice software (if necessary): If the unit has previously used electronic invoice software but does not meet the invoice data format standards as prescribed in Decision 1510/QD-TCT dated September 21, 2022 of the General Department of Taxation, it is necessary to upgrade or convert to new software that meets the requirements.
Applicable principles:
- Recognize invoices printed from cash registers connected to electronic data transfer: Invoices printed from cash registers must have identification elements as prescribed, including the tax authority code.
- Seller's digital signature is not required on the invoice: Special features of Electronic invoice generated from cash register It is not required to have the seller's digital signature on the invoice. This facilitates high-volume, high-speed retail transactions.
- Expenses for purchasing goods and services are determined to be legal: Expenses for purchasing goods and services using this invoice (or a copy/searchable information) are determined to be expenses with sufficient legal invoices and documents when determining tax obligations.
Content of Electronic Invoice generated from cash register
Invoice template generated from cash register must ensure the following minimum contents as prescribed:
- Name, address, tax identification number of seller: This information must match the business entity's tax registration information.
- Buyer information (if requested by buyer): Can be personal identification code (ID card/CCCD) or tax code (if organization).
- Name of goods, services, unit, quantity, unit price, total amount: List in detail the goods and services purchased and the total price paid.
- In case of paying tax by deduction method: The selling price excluding VAT, VAT rate, VAT amount and total payment including VAT must be clearly stated.
- Invoice time: The date, month, year and hour (if any) of invoice creation must be clearly stated, coinciding with the time the transaction occurred.
- Tax authority code: This is the most important factor to identify. Electronic invoice generated from cash register valid. This code is automatically assigned, according to a separate character range for each business establishment when registering for use, ensuring continuity and uniqueness. Tax authority codes usually include:
– Unique transaction number generated by the tax authority system.
– Encrypted character string based on seller information.
Note: Invoice template generated from cash register may vary depending on the electronic invoice software used by the unit, but must ensure full mandatory content according to regulations.
Responsibility of the seller (business person)
Seller (business person) when using Electronic invoice generated from cash register has the following responsibilities:
- Register to use electronic invoices with tax authority codes generated from cash registers connected to transfer data to tax authorities. as prescribed in Decree 123/2020/ND-CP.
- Ensure electronic invoices with tax authority codes are generated from cash registers. in accordance with the provisions of Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC on the content, form and time of invoice issuance.
- Use the character range of the tax authority code accurately, ensuring continuity and uniqueness of the code on each invoice.
- Transfer electronic invoice data with tax authority code initiated from cash register to tax authority on the same day through an organization providing services for receiving, transmitting, and storing electronic data. Delays or failure to transmit data may be subject to penalties as prescribed.
- Once registered and approved by the tax authority to use electronic invoices from cash registers, the seller must be responsible for issuing invoices for all transactions of selling goods and providing services, regardless of the value of each transaction.
- During the mandatory transition period (from 01/06/2025), If the taxpayer is subject to the application but does not have a cash register capable of generating electronic invoices and connecting to transfer data or does not meet the requirements for information technology, the taxpayer must proactively contact the tax authority for guidance and support. If the conversion is not made after receiving support and notification from the tax authority, the taxpayer may be subject to penalties according to the provisions of law.
Registration and data transfer process
Registration and data transfer process Electronic invoice generated from cash register is done by following these steps:
Registration:
- Taxpayers register to use electronic invoices according to Form No. 01/DKTĐ-HĐĐT in Appendix IA issued with Decree 123/2020/ND-CP.
- In case the unit uses electronic invoices for the first time and are subject to the application of invoices generated from cash registers, registration is usually done through an organization providing electronic invoice services. The unit will choose a reputable supplier and register according to their instructions.
- In case the unit has successfully registered to use electronic invoices and want to register to use the additional form of invoice generated from the cash register, the unit needs to change the registration information for using electronic invoices. This change can be done through the organization providing the electronic invoice service in use or directly on the electronic information page of the General Department of Taxation (hoadondientu.gdt.gov.vn).
Invoice issuance notice:
- After successfully registering for use, taxpayers need to prepare and submit Notice of electronic invoice issuance along with sample invoices to the direct tax authority at least 05 working days before starting to use electronic invoices and within 10 days from the date of issuance notice.
- Invoice issuance notice should include the following main contents:
- Name of the invoice issuing unit.
- Tax code of the unit.
- Head office address of the unit.
- Contact phone number.
- Types of electronic invoices issued (in this case, electronic invoices with tax authority codes generated from cash registers).
- Information about the invoice printing unit (if any).
- Information about the organization providing self-printing invoice software (if any).
- Information about the intermediary organization providing electronic invoice solutions (if any).
- Date of issue notice.
- Name and signature of the legal representative of the unit, seal (if any).
- Form of sending release notice: Taxpayers can submit the issuance notice directly to the tax authority, by post or electronically via the tax authority's electronic information portal.
Receiving and processing documents by tax authorities:
- The tax authority will receive the taxpayer's registration dossier and notify the taxpayer of invoice issuance.
- In case of sending by electronic means, the tax authority will receive and check the information through the electronic data processing system.
- The tax authority will process the application and will not have to return the results in writing to the taxpayer.
- If the release notice is incomplete or contains errorsThe tax authority will notify the unit within 03 working days from the date of receipt of the notice.
Transfer invoice data:
- Electronic invoice data with tax authority code generated from cash register must be transfer to tax authorities on the same day through an organization providing services for receiving, transmitting and storing electronic data.
- Current e-invoice software often integrates the function of automatically transferring invoice data to the tax authority. Some software also has a reminder function if any invoice has not been sent.
Look up Invoices generated from cash register
Buyers of goods and services can Look up electronic invoices generated from cash registers to check the validity and details of the invoice. The lookup is usually done on the electronic invoice system of the General Department of Taxation at the address hoadondientu.gdt.gov.vn.
The search steps usually include:
- Log in Log in to the system (if you have an account) or select the public search function.
- Select item “Lookup” then select “Invoice lookup”.
- In the section “Test results”, buyers need to choose "The General Department of Taxation has received an invoice with an initialization code from the cash register" to search for this type of invoice.
- Enter the necessary information to look up, such as seller tax code, invoice symbol, invoice number, tax authority code (if any).
- Perform a search and view the results.
Search time usually limited to a certain period of time (e.g. up to 31 days from the date of invoice).
Buyers have the right to request sellers to provide electronic invoices and use valid invoices to participate in promotional programs or lucky invoice programs organized by tax authorities.
Corporate Financial Management Context
Invoice generated from cash register, especially when the business is the buyer, acts as an accounting document legal to record the costs of purchasing goods and services. This is important in corporate financial management.
In the process of enterprise cost management, the handling of input invoices (including cash register-generated invoices) is part of integral part of the Accounts Payable (AP) process. This process usually includes:
- Receive invoice
- Checking for validity
- Enter data into accounting system
- Approve and make payments to suppliers
The development of the financial automation solutions, for example the platform Bizzi.vn, is increasingly being interested and applied by businesses. These solutions focus on automating tasks related to invoice processing (automatically entering information from invoices, validating, comparing data between invoices and purchase orders/warehouse receipts), cost management (digitizing cost reports, setting up cost approval processes, controlling budgets) and invoices generated from cash registers.
Bizzi provides a comprehensive ecosystem of solutions, supporting businesses from processing input invoices - output invoices - to internal cost management, with flexible integration into existing accounting or ERP systems.
Bizzi helps businesses shorten the input invoice processing process by features:
- Automatically extract information from invoices (including electronic receipts from cash registers).
- Verify the validity of the invoice, standardized according to tax regulations.
- Reconcile data between invoices and purchase orders/warehouse receipts, helping to control input and prevent fraud.
- Direct integration with accounting software, ERP, reduce manual data entry.
Benefit:
- Save up to 70% of processing time
- Reduce errors and fraud
- Speed up supplier payments
Not just invoices, Bizzi also provides solutions Flexible and transparent cost management:
- Digitize the expense reporting process, support advance - refund - payment.
- Set up expense approval process by rank, department.
- Real-time budget control, warning when exceeding the limit.
- Synchronize cost data with accounting system, serving financial reporting and quick decision making.
Results: Increased spending control, increased transparency and saved time for the administrative and accounting department.
Besides input and cost, Bizzi also supports businesses in processing output with Invoice solution generated from cash register – B-Invoice:
- Flexible invoice issuance, support multiple templates, multiple formats.
- Integrate cash register, POS, sales system, instant invoice issuance.
- Automatically send invoices to customers and connect to the tax management system (TCT).
- Manage entire invoice history, easy adjustment and replacement.
Special solution suitable for: Retail businesses, F&B, chain stores, e-commerce... need to issue invoices quickly - accurately - in accordance with regulations.
Many businesses are now using Enterprise Resource Planning (ERP) system with financial and accounting modules. Bizzi is designed to Seamless integration with popular ERP systems (SAP, Oracle, Odoo, MISA...), helping businesses Combines overall administrative power with deep automation, especially in the areas of invoice processing and cost control.
The emergence and increasing popularity of Invoice generated from cash register, with the ability to electronically transfer data directly to tax authorities, further facilitating the adoption of invoice processing and cost management automation solutions such as Bizzi.vn or the financial modules of ERP systems.
This helps businesses save significant time and costs in processing documents, minimize errors due to manual data entry and enhance financial control. At the same time, financial data also becomes more accurate and transparent, better supporting business decision making.
Learn more about Bizzi.vn or register free demo B-Invoice cash register-initiated invoice solution to discover the right solution for your business!
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