Further inspection and supervision of the implementation of e-invoices for retail petrol and oil

Further inspection and supervision of the implementation of e-invoices for retail petrol and oil

In order for petrol and oil stations to strictly comply with the issuance of e-invoices for each sale in accordance with the law in Vietnam, ensuring continuity and effectiveness, the Tax Department is requested to have a specific plan to enhance the inspection and supervision of the implementation of e-invoice regulations at retail petrol and oil stations, focusing on implementing the following tasks:

- Continue to advise the provincial and city People's Committees to maintain and promote the role of the Interagency Task Force, regularly conduct inspections at retail petrol and oil stations on compliance with legal regulations on petrol and oil business in general, including the issuance of e-invoices for each sale and connection with tax authorities as stipulated in Decree 123/2020/ND-CP.

- Strictly handle prohibited acts in the field of invoices and documents as stipulated in Article 6 of the Law on Tax Administration 2019 and Clause 2, Article 5 of Decree 123/2020/ND-CP concerning fraudulent acts such as using illegal invoices or illegally using invoices.

In cases where taxpayers in Vietnam are found to violate tax laws or invoice regulations, promptly handle according to regulations or consolidate records to transfer to the Police for processing according to regulations.

- Continue to disseminate and educate on the regulations of issuing e-invoices for each sale in the retail petrol and oil sales sector, contributing to changing consumer habits to obtain invoices when purchasing, supporting businesses, and creating consensus and collaboration from petrol and oil trading enterprises in Vietnam.

- Collaborate with solution providers for pump column equipment and e-invoices to guide and support petrol and oil trading enterprises in researching and upgrading automatic connection solutions, implementing the issuance of e-invoices for each sale and connection with tax authorities according to regulations suitable to the business model and actual operations of the enterprise in Vietnam.

More details can be found in Official Dispatch 1780/TCT-DNL dated April 26, 2024.

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