The General Department of Taxation of Vietnam's request for the continuation of the implementation of e-invoices generated by POS cash registers in 2024

The General Department of Taxation of Vietnam's request for the continuation of the implementation of e-invoices generated by POS cash registers in 2024 (Internet image) 

Regarding this matter, LawNet would like to answer as follows:

On March 28, 2024, the General Department of Taxation issued Official Dispatch 1287/TCT-DNNCN on the continuation of the implementation of e-invoices generated by POS cash registers in 2024.

The General Department of Taxation of Vietnam's request for the continuation of the implementation of e-invoices generated by POS cash registers in 2024

Tasks to be carried out regarding e-invoices generated by POS cash registers in 2024 are as follows:

(1) Directing, organizing, and implementing tasks:

- Tax Departments shall report to Party Committees and People's Committees of provinces and cities with solutions to support businesses in transitioning to the application of e-invoices generated by POS cash registers for managing revenue from direct sales of goods and the provision of services to consumers. They shall also propose that local authorities issue directives to relevant departments and sectors to enhance the management of e-invoice usage, expand the implementation of e-invoices generated by POS cash registers, and contribute to the promotion of digital transformation, creating a unified understanding and action to leverage the comprehensive strength of the political system in coordination with tax authorities.

- In 2024, Tax Departments need to actively coordinate with local departments and take advantage of the attention and guidance of People's Committees, Party Committees, and local authorities to implement the review and handling of violations by businesses that fail to issue invoices in a timely manner to buyers.

- Each Director of the Tax Department, Chief of the Tax Office, and Head of the units under the Tax Department must be determined to strictly implement the directives of the General Department of Taxation regarding the continued expansion of the implementation of e-invoices generated by POS cash registers. They shall assign implementation targets to each level of leadership, including the Heads of Departments, Tax Offices, and tax officials, to provide support, guidance, mobilization, and supervision of the expansion of businesses applying e-invoices generated by POS cash registers. They shall also coordinate with local authorities and departments to organize monitoring and inspections of the maintenance and compliance of businesses that have implemented e-invoices generated by POS cash registers.

(2) Continuing the review and inclusion in the implementation plan:

Based on the implementation results nationwide and in the four provinces and cities mentioned above, the number of businesses included in the implementation scope of the Tax Departments is still low compared to the actual number of operating businesses in the area. Therefore, tax authorities at all levels need to review and increase the number of businesses included in the implementation in 2024 to ensure practicality. Specifically:

- Based on the detailed list of businesses by industry subject to the implementation of e-invoices generated by POS cash registers according to the tax registration database provided by the General Department of Taxation, Tax Departments shall conduct reviews and cross-checks with the actual situation in each locality to compile a list of businesses subject to implementation in 2024 (according to forms 02/TH-MTT, 02-1/CT-Nhom, 02-2/CT-DN, 02-3/CT-HKD issued together with Official Dispatch 1287/TCT-DNNCN dated March 28, 2024) and submit reports to the General Department of Taxation. The review must be conducted regularly; if there are any changes or fluctuations, the General Department of Taxation must be notified to adjust the list of businesses subject to implementation.

During the review process, for cases where businesses are not operating in the correct industry or have ceased operations, the Tax Department shall request taxpayers to adjust and supplement tax registration information according to the actual situation to exclude them from the list of businesses subject to implementation.

- Tax Departments shall review to classify businesses, including individual businesses operating in sectors directly serving consumers, especially in the food and beverage sector, if they use cash registers and apply information technology in sales management. They must convert to the application of e-invoices generated by POS cash registers as prescribed in Article 2 of the Law on Tax Administration 2019.

(3) In terms of propaganda work, supporting taxpayers in applying e-invoices generated by POS cash registers:

- Continuing to intensify propaganda efforts towards sellers and buyers regarding the benefits of using e-invoices generated by POS cash registers to meet the requirement of issuing invoices frequently, continuously, and 24/7, creating favorable conditions for buyers to conveniently obtain e-invoices to participate in the Tax Department's lucky invoice program.

Through practical experience, identify difficulties and obstacles in applying e-invoices generated by POS cash registers from businesses and mass media to provide timely solutions, support, and ensure that registered businesses can easily and conveniently use e-invoices generated by POS cash registers.

- Coordinating the organization of training conferences between taxpayers and e-invoice solution providers to promote the benefits and address difficulties in terms of solution application, conversion costs, and usage. Thereby, creating favorable conditions for taxpayers to apply e-invoices generated by POS cash registers to support the public and businesses in quickly, conveniently, and cost-effectively using electronic invoices.

More details can be found in Official Dispatch 1287/TCT-DNNCN, issued on March 28, 2024.

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