By the end of June 30, 2022, no longer use paper invoices printed in Vietnam when selling goods or providing services?
Using paper invoices until the end of June 30, 2022?
According to the provisions of Clause 2, Article 15 of Decree 123/2020/ND-CP stipulating:
"Article 15. Registration, change of registration content for the use of e-invoices
2. Tax authorities sell invoices to businesses, economic organizations, business households and individuals on a monthly basis.
The number of invoices sold to enterprises, economic organizations, households and individuals doing business for the first time must not exceed one volume of 50 numbers for each type of invoice. If the first purchase invoice has not been used up by the end of the month, the tax authority shall, based on the time and quantity of used invoices, decide on the number of invoices for the next sale.
For the following purchases of invoices, after checking the use of invoices, tax declaration and payment status and the request for purchase of invoices in the application for purchase of invoices, the tax authority shall sell invoices to enterprises. Businesses, economic organizations, households and individuals doing business in a day, the number of invoices sold to enterprises, economic organizations, business households and individuals must not exceed the number of used invoices of the previous purchase month. .
Enterprises, economic organizations, business households and individuals that are eligible to purchase invoices issued by tax authorities and switch to using e-invoices must stop using invoices purchased from tax authorities from the date of commencement of use. start using e-invoices as prescribed in Article 15 of this Decree.
In case a business household or individual does not have a need to use an invoice but has a need to use an invoice, the tax authority shall issue an e-invoice each time it is generated according to the provisions of Clause 2, Article 13 of this Decree. ."
Accordingly, enterprises and economic organizations that have announced the issuance of custom-printed invoices, self-printed invoices or purchased invoices from tax authorities before October 19, 2020 may still continue to use such invoices. until the end of June 30, 2022.
Instead of using paper invoices, from July 1, 2022, businesses, economic organizations, business households and business individuals will have to switch to using electronic invoices in Vietnam.
By the end of June 30, 2022, no longer use paper invoices printed in Vietnam when selling goods or providing services?
Who applies e-invoices when selling goods or providing services from July 1, 2022?
Pursuant to Article 91 of the Law on Tax Administration 2019 stipulates that the following entities may apply e-invoices in Vietnam when selling goods and providing the following services:
- Enterprises and economic organizations use e-invoices with tax authorities' codes when selling goods or providing services regardless of the value of each sale of goods or provision of services, unless otherwise specified. in Clauses 2 and 4 of this Article.
- Enterprises doing business in the fields of electricity, petroleum, post and telecommunications, clean water, finance and credit, insurance, healthcare, e-commerce business, supermarket business, commerce, transportation airlines, roads, railways, seaways, waterways and businesses and economic organizations that have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software system, electronic invoicing software to meet the preparation and lookup of e-invoices, store e-invoice data according to regulations and ensure the transmission of e-invoice data to buyers and When selling goods or providing services, regardless of the value of each sale of goods or provision of services, they may use e-invoices without the tax authority's code when selling goods or providing services to the tax office. about high taxes according to regulations of the Minister of Finance and the case of registration of using e-invoices with codes of tax authorities.
- Business households and individuals that fall into the cases specified in Clause 5, Article 51 of this Law and the cases in which revenue can be determined when selling goods or services using e-invoices with tax authorities' codes when selling goods or providing services.
- Business households and individuals do not meet the conditions to use e-invoices with the tax authority's code specified in Clauses 1 and 3 of this Article but need an invoice to deliver to customers or in case of Enterprises, economic organizations and other organizations that are accepted by the tax authorities to issue e-invoices for delivery to customers will be issued e-invoices with code by the tax authorities for each time they are incurred and must declare and pay taxes. tax before the tax authority issues an e-invoice each time it is incurred.
How to provide e-invoice service in Vietnam from July 1, 2022?
Pursuant to Article 14 of Decree 123/2020/ND-CP stipulating the provision of e-invoice services in Vietnam as follows:
- In case of using e-invoices with the tax authority's code, they do not have to pay for services within 12 months from the date of using e-invoices in Vietnam, including:
+ Small and medium-sized enterprises, cooperatives, households and individuals doing business in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions. Areas with difficult socio-economic conditions and areas with extremely difficult socio-economic conditions shall comply with the List of geographical areas eligible for investment incentives promulgated together with Decree 118/2015/ND- The Government's CP dated November 12, 2015 details and guides the implementation of a number of articles of the Investment Law and documents amending, supplementing or replacing, if any.
+ Other small and medium-sized enterprises at the request of the People's Committee of the province or city directly under the Central Government to the Ministry of Finance, except for enterprises operating in economic zones, industrial parks and high-tech zones.
The General Department of Taxation shall perform or entrust an organization providing services on e-invoices in Vietnam to provide e-invoices with the tax authority's code without paying for the service to the above subjects.
- Enterprises, economic organizations, households and individuals that do not fall into the cases specified in Clause 1 of this Article when using e-invoices with the tax authority's code, use e-invoices without the code. of the tax authority through an organization providing e-invoice services to pay for services according to the contract signed between the parties.
According to the information you provide, it is still not enough to know if you are supported in providing e-invoice services or not. If you fall into the above cases, you will be exempted from service charges for a period of 12 months from the time you start using e-invoices in Vietnam.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
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