According to Decree 158/2024/ND-CP on road transport activities, which will take effect from January 1, 2025, when engaging in passenger transport by taxi, trip fares can be calculated in various ways, including using taximeters, or software that directly connects passengers through electronic means for booking, canceling trips, and calculating trip fares (referred to as fare calculation software).
For trips calculated using taximeters, Decree 158 requires that vehicles must be equipped with taximeters that have been inspected and sealed by authorized measurement verification authorities. They must also have a device for printing invoices or receipts connected to the taximeter.
Additionally, the taximeter and printing device must be fixed in a position easily visible to passengers. At the end of the journey, the driver must issue an electronic invoice to the passenger…
For fare calculation software, the taxi must have a device that directly connects passengers for booking and canceling trips. The trip fare is calculated based on the distance determined by digital maps.
The fare calculation software must comply with the provisions of the law on electronic transactions. The interface for passengers should include the name or logo of the transport business unit and must provide passengers with essential information before the trip commences.
Trip fares are based on agreements between passengers and transport business units, as per the cost schedule displayed in the taxi or through the transport unit’s fare calculation software.
Notably, this decree also stipulates that trip fares can be agreed upon with the transport business unit.
Specifically, the decree states that “trip fares are based on agreements between passengers and transport business units, as per the cost schedule displayed in the taxi or through the transport unit’s fare calculation software.”
According to the regulations, at the end of the trip, the transport business unit using fare calculation software must send (via the software) an electronic invoice for the trip to the passenger and simultaneously send the invoice information to the tax authority as required.
The passenger transport business unit by taxi must notify the Department of Transport where the Business License for Transport is issued and the tax management agency (where the transport business unit declares and pays taxes) about the fare calculation method used in their taxis.
