The General Department of Taxation to require gas stations to issue electronic invoices after each sale in Vietnam

The General Department of Taxation to require gas stations to issue electronic invoices after each sale in Vietnam (Internet image) 

On December 5, 2023, the General Department of Taxation issued Official Dispatch 5468/TCT-DNL implementing regulations on electronic invoices for each sale for petroleum retail businesses according to Decree 123/2020/ND-CP.

The General Department of Taxation to require gas stations to issue electronic invoices after each sale in Vietnam

Previously, the Prime Minister issued Official Telegram 1123/CD-TTg dated November 18, 2023, requesting ministries, branches, and localities to strengthen the management and use of electronic invoices; Official dispatch 1284/CD-TTg dated December 1, 2023, required ministries, branches, and localities to strengthen the management and use of electronic invoices for petroleum business and retail activities.

To implement the Prime Minister's direction, the Ministry of Finance issued Directive 04/CT-BTC dated November 24, 2023, requiring heads of tax authorities at all levels to strengthen the management and use of electronic invoices to contribute to promoting national digital transformation; Official Dispatch 13348/BTC-TCT dated December 4, 2023, requesting the Chairman of the People's Committee of provinces and centrally run cities to pay attention to direct and coordinate closely and regularly with the Ministry of Finance in general tax management and implementation of electronic invoices for the petroleum retail business.

On November 13, 2023, the General Department of Taxation issued Official Dispatch 5080/TCT-DNL requesting the Departments of Taxation of provinces and centrally run cities to urgently strengthen management, inspection, supervision, and promote the implementation of electronic invoice issuance after each sale for petroleum retail business activities. A quick summary of reports from the Departments of Taxation shows that the Departments of Taxation is basically not aware of the importance, urgency, and determination of the Government and the Ministry of Finance in directing the implementation; it is stipulated to issue electronic invoices after each sale for petroleum retail business; leading to a lack of drastic and thorough implementation for affiliated Tax Departments and Sub-Departments. In particular, some Departments of Taxation' proposals and recommendations are not in accordance with the regulations on invoices and documents in the Law on Tax Administration 2019, Decree 123/2020/ND-CP dated October 19, 2020 of the Government.

To promptly and effectively implement Official Telegram 1123/CD-TTg, Official Telegram 1284/CD-TTg of the Prime Minister, Directive 04/CT-BTC of the Minister of Finance, and the General Department, request the Director of the Provincial and City Tax Departments:

- Organize full and timely dissemination to each leader and civil servant in the unit about the views and directions of the Prime Minister and the Minister of Finance in the above documents to further raise awareness of the organizational and individual responsibilities of officials and civil servants at the unit in organizing the implementation of legal regulations on invoices and documents in the Law on Tax Administration No. 38/2019/QH14, especially the regulations on making electronic invoices after each sale at petroleum retail stores according to the provisions of Decree 123/2020/ND-CP, which is one of the mandatory and important tasks that must be performed.

Assign the Director of the Department of Taxation to directly direct this task to the leaders of the Department of Taxation, leaders of Departments of Taxation, Tax Branches, and civil servants to carefully study the content of Official Dispatch 13348/BTC-TCT and direction of the General Department of Taxation in Official Dispatch 5080/TCT-DNL to advise the People's Committees of provinces and cities to direct the implementation to businesses and retail petroleum stores to issue electronic invoices after each sale at petroleum retail stores according to the law.

- Review and rectify tax management for businesses and petroleum retail stores in the area; deploy effective management solutions to strengthen revenue management to ensure correct and complete collection; Promote solutions to combat fraud and tax loss in accordance with the law.

- Coordinate with local authorities to advise the People's Committees of provinces and cities to establish interdisciplinary groups to deploy electronic invoices according to each sale at petroleum retail stores, make specific plans, and immediately deploy synchronous, effective, and drastic solutions to require petroleum retail business units to issue electronic invoices after each sale at petroleum retail stores according to the provisions of law and the direction of the Prime Minister and the Ministry of Finance.

More details can be found in Official Dispatch 5468/TCT-DNL, dated December 5, 2023.

Ho Quoc Tuan

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