Guidelines for Using Retail Invoices

11:43, 11/07/2024

The General Department of Taxation has just issued Official Dispatch No. 1695/TCT-QLN regarding the use of retail invoices.

The use of retail invoices is guided as follows:

- Taxpayers who are subject to the enforcement measure of notification that invoices are not valid for use but have a written request to use retail invoices for each batch of goods or completed construction projects to ensure continuous production and business operations may continue to use each retail invoice under the following conditions:

+ They must have a declaration of commitment to immediately pay the entire tax amount arising from the used retail invoices;

+ They must pay part of the tax debt amounting to at least 15% of the revenue on the used retail invoices;

- When using retail invoices in the above cases, if the taxpayer makes a request once but is allowed to use multiple invoices, the tax authority must ensure:

+ Collecting the entire tax amount arising from the retail invoices;

+ Recovering the tax debt as committed;

If the taxpayer violates the commitment, the use of retail invoices by the taxpayer will be immediately suspended.

More details can be found in Official Dispatch 1695/TCT-QLN dated April 22, 2016.

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