# From Recognition to Reasoning: Benchmarking and Enhancing MLLMs on Real-World Receipt Document Understanding

arXiv: https://arxiv.org/abs/2605.22413 · HTML: https://mlsanity.com/paper/2605.22413/

## Key facts

- No citing papers in the map yet (data through 14 Oct 2026).
- Placed in Multimodal reasoning, one of 17 directions in LLM reasoning.
- Builds on 13 of its 38 references that are in the map.
- First posted on arXiv 21 May 2026.

## Placed in

- LLM reasoning / [Multimodal reasoning](https://mlsanity.com/lr/multimodal-reasoning/)

## Builds on (most cited first, 13 of 13)

- [DeepSeekMath: Pushing the Limits of Mathematical Reasoning in Open Language Models](https://mlsanity.com/paper/2402.03300/) (2024)
- [GPT-4o System Card](https://mlsanity.com/paper/2410.21276/) (2024)
- [Qwen Technical Report](https://mlsanity.com/paper/2309.16609/) (2023)
- [Qwen3-VL Technical Report](https://mlsanity.com/paper/2511.21631/) (2025)
- [InternVL3: Exploring Advanced Training and Test-Time Recipes for Open-Source Multimodal Models](https://mlsanity.com/paper/2504.10479/) (2025)
- [Nougat: Neural Optical Understanding for Academic Documents](https://mlsanity.com/paper/2308.13418/) (2023)
- [DeepSeek-OCR: Contexts Optical Compression](https://mlsanity.com/paper/2510.18234/) (2025)
- [General OCR Theory: Towards OCR-2.0 via a Unified End-to-end Model](https://mlsanity.com/paper/2409.01704/) (2024)
- [olmOCR: Unlocking Trillions of Tokens in PDFs with Vision Language Models](https://mlsanity.com/paper/2502.18443/) (2025)
- [PaddleOCR-VL: Boosting Multilingual Document Parsing via a 0.9B Ultra-Compact Vision-Language Model](https://mlsanity.com/paper/2510.14528/) (2025)
- [OCR-Reasoning Benchmark: Unveiling the True Capabilities of MLLMs in Complex Text-Rich Image Reasoning](https://mlsanity.com/paper/2505.17163/) (2025)
- [DianJin-OCR-R1: Enhancing OCR Capabilities via a Reasoning-and-Tool Interleaved Vision-Language Model](https://mlsanity.com/paper/2508.13238/) (2025)
- [ReceiptSense: Beyond Traditional OCR -- A Dataset for Receipt Understanding](https://mlsanity.com/paper/2406.04493/) (2024)

## Abstract (arXiv)

Extracting structured information from visual documents (Visual Information Extraction, VIE) is a cornerstone of business automation. While recent Multimodal Large Language Models (MLLMs) have shown promising capabilities, existing benchmarks suffer from critical limitations in scale and realism, lack semantic granularity, and fail to cover diverse document types. To bridge this gap, we introduce ReceiptBench, a large-scale, human-annotated benchmark consisting of 10k diverse receipts, organizing information extraction into four hierarchical sub-tasks: (1) Basic Perception for raw text spotting, (2) Format Normalization for strictly following standardization instructions, (3) Semantic Reasoning for inferring implicit attributes from context, and (4) Structure Parsing for handling nested line items. Furthermore, we propose a two-stage training framework incorporating Metric-Aware Group Relative Policy Optimization (GRPO), which translates rigorous evaluation constraints into reinforcement learning signals to enhance structural consistency. Extensive experiments demonstrate that our method yields state-of-the-art performance, surpassing leading proprietary models on complex reasoning tasks. We release our datasets and code at https://github.com/wwwT0ri/ReceiptBench.