Does a person have to issue an invoice when providing accommodation services in Vietnam?

Does a person have to issue an invoice when providing accommodation services in Vietnam?

Based on Article 26 of Circular 39/2014/TT-BTC regulating the rights and obligations of sellers of goods and services as follows:

1. Sellers of goods and services are entitled to:

a) Create and use self-printed invoices, ordered invoices if conditions in this Circular are satisfied;

b) Buy invoices published by Provincial Departments of Taxation Create if permitted as prescribed in this Circular;

c) Use legitimate invoices for their business operation;

d) Refuse to provide information about printing, publishing, and use of invoices for unauthorized organizations or individuals as prescribed by law;

dd) File a lawsuit against any entity that infringes upon the right to create, publish, and use legitimate invoices.

2. Sellers of goods and services are obliged to:

a) Manage the creation of invoices in accordance with this Circular;

b) Sign contracts to print invoices with eligible printing facilities defined in Clause 4 Article 8 of this Circular if permitted to sue ordered invoices; sign contracts to buy invoice-printing software with eligible providers defined in Clause 3 Article 6 of this Circular if permitted to use self-printed invoices;

c) Make and send a notice of invoice publication as prescribed;

d) Issue and give invoices when selling goods and services to customers, except for the cases in which invoices are not required in this Circular.

dd) Regularly inspect the use of invoices; promptly prevent potential violations;

e) Submit invoice use reports to supervisory tax authorities in accordance with instructions in Article 27 of this Circular.

Does a person need to destroy printed ordered invoices that are redundant in Vietnam?

According to Clause 2 Article 29 of Decree 39/2014/TT-BTC stipulates:

2. Cases in which invoices are destroyed

a) Printed ordered invoices that are incorrect, repeated, or redundant must be destroyed before the invoice-printing contract is finalized.

b) Entities must destroy invoices that are no longer used. Invoices shall be destroyed within 30 days from the day on which a notification is sent to the tax authority. In case the tax authority has notified invoice expiration (except for the cases in which tax debt payment is enforced), invoices must be destroyed within 10 days from the day on which the tax authority notifies the expiration or lost invoices are found.

c) Invoices issued by accounting units shall be destroyed in accordance with regulations of law on accounting.

d) Invoices that have not been issued but are evidence of lawsuits must not be destroyed and shall be handled in accordance with law.

For cases of printed ordered invoices that are redundant at your business, they should be destroyed before the invoice-printing contract is finalized.

Best regards!