What is the dossier for the destruction of tax authority-ordered printed invoices in Vietnam?

What is the dossier for the destruction of tax authority-ordered printed invoices in Vietnam?

According to Clause 2, Article 27 of Decree 123/2020/ND-CP, the regulations are as follows:

Destruction of tax authority-ordered printed invoices

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2. The destruction of invoices by enterprises, economic organizations, households, and individual business entities is carried out as follows:

a) Enterprises, economic organizations, households, and individual business entities must create an inventory list of invoices to be destroyed.

b) Enterprises and economic organizations must establish an Invoice Destruction Council. The council must include a representative from the leadership and a representative from the organization's accounting department. Households and individual business entities are not required to establish the council when destroying invoices.

c) Members of the Invoice Destruction Council must sign the invoice destruction record and are legally liable for any errors.

d) The dossier for invoice destruction includes:

- Decision to establish the Invoice Destruction Council, except for households and individual business entities;

- Inventory list of invoices to be destroyed detailing: Invoice names, invoice template code symbols, invoice symbols, quantity of invoices to be destroyed (from number...to number...or detailing each invoice number if they are not continuous);

- Invoice destruction record;

- Notification of invoice destruction results must include: type, symbol, quantity of destroyed invoices from number…to number, reason for destruction, date and time of destruction, and method of destruction according to Form No. 02/HUY-HDG Appendix IA issued with this Decree.

The invoice destruction dossier is retained at the enterprise, economic organization, household, or individual business entity using the invoice. Particularly, the Notification of invoice destruction results is made in two copies, one kept and one sent to the managing tax authority no later than 05 days from the date of invoice destruction.

3. Destruction of invoices by the tax authority

a) The Tax Authority destroys invoices printed by the Tax Department that have been announced but not sold or issued and are no longer in use.

b) The General Department of Taxation is responsible for stipulating the procedure for destroying invoices printed by the Tax Department.

The dossier for destroying tax authority-ordered printed invoices includes:

- Decision to establish the Invoice Destruction Council, except for households and individual business entities;

- Inventory list of invoices to be destroyed detailing: Invoice names, invoice template code symbols, invoice symbols, quantity of invoices to be destroyed;

- Invoice destruction record;

- Notification of invoice destruction results must include: type, symbol, quantity of destroyed invoices from number…to number, reason for destruction, date and time of destruction, and method of destruction.

What is the dossier for the destruction of tax authority-ordered printed invoices in Vietnam? (Image from the Internet)

When should tax authority-ordered printed invoices be destroyed in Vietnam?

According to Clause 1, Article 27 of Decree 123/2020/ND-CP, the regulations are as follows:

Destruction of tax authority-ordered printed invoices

1. Enterprises, economic organizations, households, and individual business entities with unused invoices must destroy them. The invoice destruction period is no later than 30 days from the date notified to the tax authority. In cases where the tax authority has announced the invoices to be invalid (except for announcements due to tax debt enforcement), the entities must destroy the invoices within a maximum of 10 days from the announcement date of invalid invoices by the tax authority or from the date the lost invoice is recovered.

Invoices already issued by accounting units are destroyed according to accounting law regulations.

Unissued invoices that are evidence in legal cases are not destroyed but handled according to legal regulations.

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Enterprises, economic organizations, households, and individual business entities with unused invoices must carry out invoice destruction.

Is it necessary to specify the TIN when issuing invoices to household businesses in Vietnam?

Based on Clause 5, Article 10 of Decree 123/2020/ND-CP regulating invoice content as follows:

Invoice content

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5. Name, address, and TIN of the buyer

a) If the buyer is a business entity with a TIN, the name, address, and TIN on the invoice must match the business registration certificate, branch activity certificate, household business registration certificate, taxpayer registration, TIN notification, investment registration certificate, or cooperative registration certificate.

In cases where the buyer's name and address are too long, the seller may abbreviate certain common nouns such as: "Phường" to "P"; "Quận" to "Q", "Thành phố" to "TP", "Việt Nam" to "VN", or "Cổ phần" to "CP", "Trách nhiệm Hữu hạn" to "TNHH", "khu công nghiệp" to "KCN", "sản xuất" to "SX", "Chi nhánh" to "CN"… but must ensure completeness with house number, street name, ward, commune, district, and city clearly identifying the enterprise’s name and address, consistent with the business and taxpayer registration.

b) If the buyer does not have a TIN, the invoice does not need to show the buyer’s TIN. In certain cases where goods are sold or services provided to individual consumers as stipulated in clause 14 of this Article, the invoice does not need to show the buyer's name and address. When selling goods or providing services to foreign customers in Vietnam, the buyer's address information may be substituted with passport or immigration document numbers and nationality of the foreign customer.

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Thus, if the buyer is a household business, when issuing invoices, it must clearly state the buyer's name, address, and TIN according to the household business registration certificate.

For buyers without a TIN, the invoice does not need to include the TIN.