When is the reporting time on the usage of invoices purchased from tax authorities?

When should the report on the use of invoices purchased from the tax authority be made? (Illustration)

In Draft Decree prescribing invoices and documents, the reporting on the use of invoices purchased from the tax authority and the list of invoices used during the period is stipulated as follows:

- Quarterly, organizations, households, and individuals who purchase invoices from the tax authority are responsible for submitting the Report on the use of invoices and the list of invoices used during the period to the tax authority directly managing them.

The report on the use of invoices in the first Quarter must be submitted no later than April 30; the second Quarter no later than July 30; the third Quarter no later than October 30; and the fourth Quarter no later than January 30 of the following year (form number 12/HDG Appendix 1 issued together with this Decree).

In the case where no invoices are used during the period, businesses, and trading organizations shall submit the Report on the use of invoices indicating the number of invoices used as zero (=0), without the need to send the list of invoices used during the period.

- Organizations, households, and individuals selling goods and services are responsible for submitting the report on the use of invoices and the list of invoices used during the period when dividing, separating, merging, dissolving, going bankrupt, changing ownership; transferring, selling, entrusting, or leasing state-owned enterprises together with the deadline for submitting tax finalization documents.

- In the case where organizations, households, and individuals move their business locations to another area under a different tax authority’s management, they must submit the report on the use of invoices and the list of invoices used during the period to the tax authority of the location being moved from.

More details can be found in Draft Decree prescribing invoices and documents.

Thuy Tram

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