Official Letter No. 737/TCS1-QLDN of 2025 provides guidance on the provision of passenger transportation services by taxi to business partners as follows:
- Regarding the timing of invoice issuance: The invoice shall be issued at the time when data reconciliation between the parties is completed, but no later than the 7th day of the month following the month in which the service was provided, or no later than 7 days from the end of the agreed invoicing period. The period used as the basis for determining the quantity of goods or services provided shall be determined based on the agreement between the Company and its partner.
- Regarding invoice contents: The description of goods or services on the invoice must specify the vehicle’s license plate number and the travel route (departure and destination points). In cases where there are numerous transportation transactions, the Company may attach a detailed list along with the invoice; such list must be retained together with the invoice for inspection and verification by competent authorities.
In addition, pursuant to Clause 1, Article 11 of Decree No. 123/2020/NĐ-CP, as amended by Clause 8, Article 1 of Decree No. 70/2025/NĐ-CP, enterprises engaged in passenger transportation services are required to use electronic invoices generated from cash registers that are connected and transmit electronic data to the tax authorities.
According to Article 21 of Decree No. 123/2020/NĐ-CP, the responsibilities of sellers using electronic invoices authenticated by the tax authorities are as follows:
- Manage the usernames and passwords of the accounts granted by the tax authorities.
- Create electronic invoices for the sale of goods or provision of services to be sent to the tax authorities for authentication, and take legal responsibility for the legitimacy and accuracy of such electronic invoices.
