Proposal to amend Decree 15/2022: Remove problems with VAT invoice 8%

To remove problems in invoicing for goods and services subject to VAT reduction to 8%, the Ministry of Finance is drafting a Decree amending Clause 4, Article 1 of Decree 15/2022/ND-CP. .

Proposal to amend Decree 15/2022: Remove problems with VAT invoice 8% (Illustration image)

Currently, Clause 4, Article 1 of Decree 15/2022/ND-CP stipulates as follows:

“Article 1. Value-added tax reduction

...

4. Business establishments must make separate invoices for goods and services eligible for value-added tax reduction. In case a business establishment does not issue a separate invoice for goods and services eligible for value-added tax reduction, it is not entitled to a reduction of value-added tax.

..."

However, in the process of implementing Decree 15, the Ministry of Finance received a number of complaints from Tax Departments, businesses (DN) and some press agencies reporting problems with the provisions of Clause 4, Article 1. Decree 15/2022 on making separate invoices for goods and services subject to VAT reduction, specifically:

The regulation that must make separate invoices for goods and services subject to VAT reduction will be applied the tax rate of 8% as reflected by the enterprise, which increases the cost of the enterprise (increasing the cost of accounting time). and cost of using invoices) because for the same customer, instead of making 1 invoice with different tax rates (5%, 8%, 10%), the enterprise must make 02 invoices: 01 invoice tax rate of 8% and 1 invoice with other tax rates (5%, 10%).

In Ho Chi Minh City, the Coopmart supermarket system reflected that the system used over 10,000 e-invoices in a day, the e-invoice software allows to separate multiple tax rates on 1 invoice, supermarkets have Issuing electronic invoices with different tax rates, now having to be separated, is very costly for businesses.

For businesses doing business in the form of supermarkets, trade centers, shipping agents that generate freight charges... also face similar difficulties.

In order to remove obstacles in making invoices for goods and services subject to VAT reduction, ensuring compliance with the contents of the invoice, the draft Decree amending Clause 4, Article 1 of Decree 15 2022/ND-CP as follows:

In case a business establishment sells goods or provides services with different tax rates, the invoice must clearly state the tax rate or the percentage of reduced VAT calculation of each goods or service according to the provisions of law. prescribed in Clause 3 of this Article."

To quickly solve problems in implementation, the Ministry of Finance submitted to the Government for promulgation a Decree amending Clause 4, Article 1 of Decree 15/2022/ND-CP according to simplified procedures and order.

Draft Decree

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