HCMC Tax Department's guidelines for implementation of e-invoices created from cash registers in Vietnam

HCMC Tax Department's guidelines for implementation of e-invoices created from cash registers in Vietnam (Internet image)

In order for organizations, enterprises, business households, and individuals to capture information about e-invoices generated from cash registers with a connection to transfer data to tax authorities (referred to as "e-invoices generated from cash registers"), the HCMC Tax Department disseminates the following contents:

Objects subject to e-invoices generated from cash registers

Objects of implementation are businesses, households, and individuals that pay tax according to the declaration method (collectively referred to as taxpayers) in HCMC that provide goods and services under the business model directly to consumers. They may choose to use an e-invoice with a tax authority's code generated from a cash register connected to transfer data to the tax authority.

Specifically, there are four groups:

- Group 1: Group of catering businesses (restaurants, hotels)

- Group 2: Group of retail goods (commercial centers; supermarkets; retail of consumer goods)

- Group 3: Retail group of modern drugs

- Group 4: Other Services (Entertainment Services, Road and Bridge Tickets, Bus Tickets, Sightseeing Tickets, Tourism, etc.)

According to Clause 2, Article 90 of the Law on Tax Administration 2019, in cases where the seller uses a cash register, the seller registers to use an electronic invoice created from the cash register with an electronic data transfer connection with the tax authority.

Therefore, for businesses and households trading goods and services directly to consumers that have registered to use e-invoices according to Decree 123/2020/ND-CP and using a cash register, the seller registers to use an e-invoice generated from the cash register.

Conditions for application of e-invoices generated from cash registers in Vietnam

According to Official Dispatch 15461/CTTPHCM-TTHT, the conditions for applying e-invoices generated from cash registers are as follows:

- Transactions with the tax authority can be completed electronically (for example, by using a digital signature and registering to be granted an electronic tax transaction account by the tax authority).

- Availability of information technology infrastructure (such as computers or electronic devices with internet access and email);

- Using e-invoice creation software, which can generate e-invoices and send e-invoice data to buyers and tax authorities;

In case the taxpayer chooses an e-invoice with a tax authority's code generated from the cash register, in addition to the above basic conditions, it is only necessary to change the e-invoice software to meet the invoice data format standard.
according to the provisions of Decision 1510/QD-TCT dated September 21, 2022, of the General Department of Taxation.

Roadmap for the application of e-invoices created from cash registers in Vietnam

HCMC Tax Department will carry out the implementation of the e-invoice with the tax authority's code generated from the cash register, phase I, which is expected to start from December 15, 2022, to the end of March 2023. This will ensure to support and create the most favorable conditions for taxpayers without disrupting production and business activities of the unit.

Phase II is expected to continue on April 1, 2022.

If problems arise during the implementation and use of e-invoices, taxpayers should contact the tax authority for assistance, specifically:

- Electronic Invoice Implementation Operations Center at the General Department of Taxation: Hotline: (024) 33 599 333 Email address: duongdaynonghddt@gdt.gov.vn.

- Operation Center deploying e-invoices in Ho Chi Minh City: Hotline: (028).37702288; dial 8. Email address: tt_hddt.hcm@gdt.gov.vn.

To obtain more detailed information about e-invoices generated from cash registers, taxpayers can contact the tax authorities directly or access the official information channels of the Tax Department of Ho Chi Minh City:

+ Website https://www.hcmtax.gov.vn/ has an electronic information page.

+ Facebook official page (https://www.facebook.com/CucThueHCM)

+ YouTube channel (https://www.youtube.com/c/CucThueTP/).

Van Trong

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