Petroleum stations that fail to issue e-invoices by each sale to have their licenses revoked in Vietnam from April 1, 2024

Petroleum stations that fail to issue e-invoices by each sale to have their licenses revoked in Vietnam from April 1, 2024
Lê Trương Quốc Đạt

On March 6, 2024, the General Department of Taxation of Vietnam promulgated Official Dispatch No. 837/TCT-DNL 2024 on the drastic implementation of e-invoices by each sale regarding the petroleum retail business.

Petroleum stations that fail to issue e-invoices by each sale to have their licenses revoked in Vietnam from April 1, 2024

Specifically, the General Department of Taxation of Vietnam requests Directors of Tax Departments, especially Directors of Tax Departments of provinces and centrally affiliated cities with a low percentage of petroleum retail stations issuing e-invoices by each sale to: 

- Directly and drastically direct the strict implementation of regulations on e-invoices and data connection with tax authorities according to Decree No. 123/2020/ND-CP and directives of the Prime Minister of Vietnam;

- Drastically, consistently, and effectively implement solutions directed by the Ministry of Finance of Vietnam and the General Department of Taxation of Vietnam; assign specific targets and tasks to departments and officials of Tax Departments to improve the responsibility for implementing official work, further intensify the supervision capacity, and promptly assist taxpayers in successfully implementing the issuance of e-invoices by each sale at petroleum retail stations and enterprises in their areas. 

- Proactively establish inspection teams or consult with People's Committees of provinces and cities on the establishment of inter-sectoral inspection teams to inspect petroleum retail stations regarding the issuance of e-invoices and data connection with tax authorities according to Decree No/ 123/2020/ND-CP and impose sanctions under the law against those that fail to comply with the regulations.  

At the same time, Tax Departments shall, based on their local situations, proactively consult with the People’s Committees on directing competent authorities to assess requests for business operation suspension and revocation of licenses and certificates of eligibility for petroleum business according to the law regarding petroleum retail stations and petroleum enterprises that fail to comply with regulations on e-invoices in the Law on Tax Administration 2019 and Decree No. 123/2020/ND-CP by March 31, 2024.

See more details in Official Dispatch No. 837/TCT-DNL dated March 6, 2024. 

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