The Ministry of Industry and Trade's requests for strict implementation of e-invoices in the petroleum business in Vietnam

The Ministry of Industry and Trade's requests for strict implementation of e-invoices in the petroleum business in Vietnam (Internet image)

On March 28, 2024, the Ministry of Industry and Trade issued Official Telegram 2036/CD-BCT on the strict implementation of e-invoice regulations for petroleum business and retail activities.

The Ministry of Industry and Trade's requests for strict implementation of e-invoices in the petroleum business in Vietnam

To implement Official Telegram 26/CD-TTg dated March 26, 2024, of the Prime Minister on strengthening measures to manage petroleum products and strictly implementing e-invoice regulations for petroleum business and retail activities; following the guidance of the Minister of Industry and Trade in Directive 01/CT-BCT dated January 2, 2024, and Document 1656/BCT-TTTN dated March 18, 2024, the Minister of Industry and Trade requests that the General Department of Market Management direct the Market Management Department of provinces and centrally-run cities to urgently implement the following key tasks and solutions:

- Continuously strictly implement the directions of the Government, the Prime Minister, the National Steering Committee 389, the Ministry of Industry and Trade, and the General Department of Market Management in Circulars, Directives, Plans, and related Official Dispatches regarding the inspection and handling of violations in the petroleum business.

- Continue to direct and urge petroleum business enterprises, retail petroleum enterprises within the management area to comply fully with the legal provisions on petroleum business; strictly implement e-invoice regulations for petroleum business and retail activities, especially in issuing e-invoices at retail petroleum stores for customers for each sales transaction at these stores; and provide e-invoice data as required.

Proactively coordinate with tax authorities and functional forces in the area during the inspection and strictly handle cases of petroleum businesses not complying with e-invoice regulations, including requesting temporary suspension of business activities and revoking licenses and certificates of eligibility for business operations according to the guidance of the Government in Resolution 28/NQ-CP dated March 5, 2024, and the guidance of the Minister of Industry and Trade specified in Document 1656/BCT-TTTN dated March 18, 2024.

- Strengthen coordination with media agencies, the press, and tax authorities in disseminating and popularizing the law on petroleum business for petroleum business enterprises in the area. Actively disseminate to consumers the importance of demanding retail invoices when purchasing petroleum products at retail petroleum stores, creating a civilized consumption habit, and contributing to building an equal and healthy business environment.

More details can be found in Official Telegram 2036/CD-BCT, dated March 28, 2024.

Conditions for granting eligibility certificate to retail petrol and oil for petrol and oil stations in 2024

A petrol and oil station that fully meets the following conditions may be granted an eligibility certificate by a provincial-level Industry and Trade Department to retail petrol and oil:

- The station is owned or lease with lease duration of at least 05 years from a trader that is a petrol and oil retail agent, general agent, retail franchisee, distributor, major trader or major producer that has a distribution system as prescribed by Decree 83/2014/ND-CP (the applying trader's name shall be on the Certificate of Eligibility For Petrol and Oil Retailing).

In case the retail station is leased, the lessee's name shall be on the Certificate of Eligibility For Petrol and Oil Retailing.

- The station is designed, built and equipped in accordance with National Technical Regulation on Design Requirements for Petrol filling stations; satisfy fire safety and environmental safety requirements established by competent authorities.

- Having its managers and trading staff trained in fire prevention and fighting and environmental protection under current regulations and having training certificates.

(Article 24 of Decree 83/2014/ND-CP, amended in Decree 08/2018/ND-CP, Decree 95/2021/ND-CP)

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