@inproceedings{wang-etal-2026-recognition,
    title = "From Recognition to Reasoning: Benchmarking and Enhancing {MLLM}s on Real-World Receipt Document Understanding",
    author = "Wang, Yandi  and
      Zhan, Libin  and
      Huang, Ziwei  and
      Luo, Tiancheng  and
      Jiang, Yuxuan  and
      Dong, Wang  and
      Gan, Leilei  and
      Chen, Jun",
    editor = "Liakata, Maria  and
      Moreira, Viviane P.  and
      Zhang, Jiajun  and
      Jurgens, David",
    booktitle = "Proceedings of the 64th Annual Meeting of the {A}ssociation for {C}omputational {L}inguistics (Volume 1: Long Papers)",
    month = jul,
    year = "2026",
    address = "San Diego, California, United States",
    publisher = "Association for Computational Linguistics",
    url = "https://preview.aclanthology.org/ingest-acl/2026.acl-long.2135/",
    pages = "46007--46024",
    ISBN = "979-8-89176-390-6",
    abstract = "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."
}