General Department of Taxation of Vietnam requests issuance of e-invoices by each retail sale of petroleum

General Department of Taxation of Vietnam requests issuance of e-invoices by each retail sale of petroleum

According to the Official Dispatch, to promptly and effectively implement Official Telegram No. 1123/CD-TTg 2023, Official Telegram No. 1284/CD-TTg 2023, and Directive No. 04/CT-BTC 2023, the General Department of Taxation of Vietnam requests Directors of Tax Departments of provinces and centrally affiliated cities to: 

- Organize the adequate and timely dissemination of the viewpoint and directive of the Prime Minister of Vietnam and Minister of Finance of Vietnam in the documents mentioned above to each of their leaders and officials to improve the awareness of the responsibilities of organizations and individuals of their officials in the implementation of regulations of on receipts and invoices in the Law on Tax Administration 2019, especially the regulations on issuance of e-invoices after each sale at petroleum retail stores according to Decree No. 123/2020/ND-CP, which is one of the focal and compulsory tasks to be implemented.

Directors of Tax Departments are assigned to direct the mentioned task to leaders of Tax Departments, leaders of Tax Divisions and Sub-Departments, and officials to carefully study Official Dispatch No. 13384/BTC-TCT and the directive of the General Department of Taxation of Vietnam in Official Dispatch No. 5080/TCT-DNL to consult with People’s Committees of provinces and cities to instruct enterprises and petroleum retail stores to implement the issuance of e-invoices after each sale at petroleum retail stores as per regulation.

- Review and rectify the tax administration of enterprises and petroleum retail stores in their areas and adopt appropriate management measures to intensify the collection management, ensuring correct and adequate collection; promote measures to prevent frauds and tax losses as prescribed by laws. 

- Cooperate with competent authorities in their areas to consult with the People's Committees of provinces and cities in establishing inter-sectoral teams to implement e-invoices by each sale at petroleum retail stores, preparing specific plans, immediately implementing synchronous and effective measures and drastically requesting petroleum retail stores to issue e-invoices after each sale according to laws and directives of the Prime Minister of Vietnam and the Ministry of Finance of Vietnam.

See more details in Official Dispatch No. 5468/TCT-DNL dated December 5, 2023. 

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