Decree 158/2024/ND-CP, effective from January 1, 2025, outlines regulations for road transport operations, including taxi services. When engaging in passenger transportation by taxi, trip fares can be calculated through various methods such as taximeters, or software that directly connects customers through electronic means for booking, cancellation, and trip fare calculation (referred to as fare calculation software).
For trips using taximeters, Decree 158 mandates that vehicles must be equipped with a taximeter that has been inspected and sealed by authorized measurement verification authorities. Additionally, a printing device for receipts or payment slips must be connected to the taximeter and installed in a fixed position visible to passengers. Drivers are required to issue electronic invoices to passengers upon completion of the journey.
Regarding fare calculation software, taxi vehicles must have a device that directly connects with passengers for booking and cancellation purposes. Trip fares are calculated based on the distance determined by digital maps, and the software must comply with laws and regulations regarding electronic transactions. The customer interface should display the name or logo of the transport business operator and provide customers with essential information before the trip commences.
Trip fares are agreed upon between the passenger and the transport business operator based on the cost schedule displayed in the taxi or through the operator’s fare calculation software.
Notably, the decree also stipulates that trip fares are subject to agreement with the transport business operator. Specifically, it states that “trip fares are agreed upon between the passenger and the transport business operator based on the cost schedule displayed in the taxi or through the operator’s fare calculation software.”
Upon completion of the trip, transport business operators using fare calculation software must send electronic invoices for the trip to passengers via the software and transmit the invoice information to the tax authorities as required by regulations. Taxi operators are also required to notify the Department of Transportation where their business license was issued, as well as the tax authorities (where the operator declares and pays taxes), about the fare calculation method employed in their taxis.
