Guidance on the Use of Invoices from the Time the Tax Authority Approves the Registration for the Use of Electronic Invoices?
What is the use of illegal invoices and documents?
According to Clause 9, Article 3 of Decree 123/2020/ND-CP, the explanation for the use of illegal invoices and documents is as follows:
Term Explanation
In this Decree, the following terms are understood as follows:
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9. The use of illegal invoices and documents is the use of fake invoices and documents; using invoices and documents that are not yet in effect or have expired; using invoices that are suspended during the period of enforcement by the suspension of invoice use measures, except where the use is permitted by tax authority notification; using electronic invoices without registration with the tax authorities; using electronic invoices without a tax authority code in cases where the use of electronic invoices with a tax authority code is required; using invoices for purchased goods and services with invoice creation dates from the date on which the tax authority determines that the seller is not operating at the business address registered with the competent state authority; using invoices and documents for purchased goods and services with invoice and document creation dates before the date on which it is determined that the invoice and document creator is not operating at the business address registered with the competent state authority, or before the tax authority has announced that the invoice and document creator is not operating at the business address registered with the competent authority but the tax authority or police or other competent agencies have concluded that it is an illegal invoice and document.
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Thus, the use of illegal invoices and documents is regulated as above.
Guidance on using invoices from the time the tax authorities accept the registration to use electronic invoices? (Image from the Internet)
Guidance on using invoices from the time the tax authorities accept the registration to use electronic invoices?
According to Clause 3, Article 15 of Decree 123/2020/ND-CP, the registration and change of the registration content for using electronic invoices are regulated as follows:
Registration and Change of Registration Content for Using Electronic Invoices
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3. From the time the tax authorities accept the registration to use electronic invoices according to the provisions of this Decree, enterprises, economic organizations, other organizations, households, and individual businesses must stop using the electronic invoices that were previously notified for issuance according to prior regulations, and destroy the paper invoices that have been notified for issuance but not yet used (if any). The order and procedures for destruction are performed as prescribed in Article 27 of this Decree.
Pursuant to Official Dispatch 7368/CTTPHCM-TTHT in 2022, the guidance is as follows:
Based on Official Dispatch 8777/CTTPHCM-TTHT in 2021 concerning the transition to using electronic invoices according to Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC of the Ho Chi Minh City Tax Department.
Based on the above regulations, from the time the tax authorities accept the registration to use electronic invoices according to the provisions of Decree 123/2020/ND-CP, the Company must stop using the electronic invoices previously notified for issuance according to prior regulations.
In the event that from the time the tax authorities accept the registration to use electronic invoices according to the provisions of Decree 123/2020/ND-CP, the Company continues to use the electronic invoices previously notified for issuance according to prior regulations, it falls under the case of using illegal invoices and documents.
The Ho Chi Minh City Tax Department issued Official Dispatch 8777/CTTPHCM-TTHT in 2021 to organizations and enterprises in Ho Chi Minh City, suggesting that the Company studies and complies accordingly.
What are the acts of using illegal invoices and documents?
According to the provisions of Clause 9, Article 3 of Decree 123/2020/ND-CP, the following acts constitute the use of illegal invoices and documents:
- Using invoices and documents that do not fully record the mandatory contents as prescribed;- Using tampered or improperly edited invoices;- Using inflated invoices (invoices that have recorded economic operational indicators but the goods or services were not actually purchased, either partially or entirely);- Using invoices that do not reflect the actual transaction value or preparing false or fake invoices;- Using invoices with discrepancies in the value of goods and services or discrepancies in mandatory criteria between the copies of the invoice;- Using invoices for turnover when transporting goods in circulation or using invoices of certain goods and services to demonstrate other goods and services;- Using invoices and documents of other organizations or individuals (except for invoices of the tax authority and cases where authorization is granted for invoice preparation) to legitimize inbound or outbound goods and services;- Using invoices and documents that the tax authority or police or other functional authorities have concluded are used illegally.
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