7 cases of mandatory suspension of electronic invoice usage

07 cases where the use of electronic invoices must be stopped (Illustrative image)

According to Draft Decree on invoices and vouchers, it is stipulated that enterprises, economic organizations, other organizations, households, and business individuals in the following cases will not issue electronic invoices without the tax authority's code for buyers or the tax authority will stop issuing electronic invoice codes with the tax authority's code:

1. Enterprises, economic organizations, other organizations, households, and business individuals that terminate their tax code validity;

2. Enterprises, economic organizations, other organizations, households, and business individuals in cases where the tax authority verifies and announces that they are not operating at the registered address;

3. Enterprises, economic organizations, other organizations, households, and business individuals notify the competent state authority about temporarily suspending their business;

4. Enterprises, economic organizations, other organizations, households, and business individuals have a tax authority notice to stop using electronic invoices to enforce tax debt collection;

5. Cases of using electronic invoices with the tax authority's code to sell smuggled goods, prohibited goods, counterfeit goods, or infringed intellectual property rights, detected and notified by functional authorities to the tax authority;

6. Cases of issuing electronic invoices with the tax authority's code for the purpose of selling fake goods, providing services to defraud organizations and individuals, detected and notified by functional authorities to the tax authority;

7. Cases where the business registration authority or competent state authority requires enterprises to temporarily suspend conditional business industries when discovering that the enterprise does not meet the business conditions as stipulated by law. Based on inspection and examination results, if the tax authority determines that the enterprise is established for the purpose of illegal trading, using electronic invoices or illegally using electronic invoices, the enterprise will be administratively sanctioned according to regulations, and the tax authority will issue a decision to stop using electronic invoices with the tax authority's code.

More details can be found in Draft Decree on invoices and vouchers.

Thuy Tram

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