Decree 158/2024/ND-CP, effective from January 1, 2025, outlines regulations for road transport operations, including taxi services. When engaging in passenger transport by taxi, trip fares can be calculated through various methods such as taximeters, or software that directly connects passengers through electronic means for booking, cancellation, and 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 installed in the vehicle.
The taximeter and printer should be fixed in a location easily visible to passengers. At the end of the journey, drivers must issue electronic invoices and send them to passengers.
Regarding fare calculation software, taxis must have a device that directly connects passengers to book or cancel rides. Trip fares are determined based on the distance calculated from digital maps. The software must comply with laws related to electronic transactions, and the customer interface must display the name or logo of the transport business operator. Before the trip commences, customers should be provided with essential information.
Trip fares are agreed upon between the passenger and the transport business operator based on the cost table displayed in the taxi or through the operator’s fare calculation software.
Notably, the decree also stipulates that trip fares can be agreed upon 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 table displayed in the taxi or through the operator’s fare calculation software.”
At the end of the trip, the transport business operator using fare calculation software must send (via the software) an electronic invoice for the trip to the passenger and simultaneously transmit the invoice information to the tax authorities as required.
The taxi operator must inform the Department of Transport, which granted the transport business license, and the tax authorities (where the operator declares and pays taxes) about the fare calculation method used in their taxis.
