Intensifying inspection and supervision of the issuance and use of electronic invoices in Vietnam

Intensifying inspection and supervision of the issuance and use of electronic invoices in Vietnam

In order to intensify the management and use of electronic invoices, improve the effectiveness of tax collection management for e-commerce activities, and contribute to creating a fair, transparent, and favorable business environment for citizens and enterprises, the Prime Minister of the Government of Vietnam requests the Ministry of Finance to take the lead and cooperate with other Ministries and agencies to undertake the following tasks:

- Strengthen the inspection and examination of the issuance and use of electronic invoices, particularly in the preparation of electronic invoices at retail gas stations for customers following each sale, ensuring conformity with the law, and applying strict penalties in cases of non-compliance or deliberate non-compliance.

Direct tax authorities at all levels to proactively coordinate with the police and relevant agencies, focus resources intensively, and vigorously implement the inspection and supervision of retail fuel business stores, especially those still using POS machines/tablets/phones with installed software to issue electronic invoices upon sale. Ensure the implementation is compliant with electronic invoicing for each sale and data connection with the tax authorities in accordance with Decree 123/2020/ND-CP. Strictly handle violations and publicly disclose information on violators as regulated in Article 29 of Decree 126/2020/ND-CP.

- Intensify the work of propaganda, leadership, direction, and organization of the implementation of electronic invoicing, helping citizens and enterprises understand the benefits, responsibilities, and effectiveness of using electronic invoices. intensify taxpayer awareness of their obligation to comply with tax laws; review, support, and require business establishments to apply electronic invoices generated from cash registers, focusing on key consumer-facing retail sectors such as food services, retail goods at shopping centers, consumer goods retail stores, retail fuel... ensuring convenience in issuing electronic invoices.

- Strengthen the connection and exchange of information and data with relevant Ministries and agencies, especially with the Ministry of Public Security, to manage taxes effectively, particularly for activities related to e-commerce, fuel, and digital platform businesses, ensuring accurate, sufficient, and prompt tax collection. Strictly enforce legal actions against those who intentionally do not implement electronic invoicing initiated from cash registers.

- Expedite the submission to the Government of Vietnam in January 2025 for the issuance of a Decree amending and supplementing certain provisions of Decree 123/2020/ND-CP, including solutions regarding electronic invoicing for e-commerce activities.

More details can be found in Official Telegram 129/CD-TTg issued on December 9, 2024.

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