The General Department of Taxation of Vietnam's request regarding further implementation of e-Invoices issued via cash registers in 2024

The General Department of Taxation of Vietnam's request regarding further implementation of e-Invoices issued via cash registers in 2024

Acknowledging policies of the Government and Ministry of Finance in promoting e-invoices issued via cash registers moving forward, the General Department of Taxation hereby requests Departments of Taxation of provinces and central-affiliated cities to, on the basis of recent implementation results, evaluate difficulties and issues, identify unfinished tasks so as to develop solutions for implementing e-invoices issued via cash registers in 2024, to be specific:

The General Department of Taxation of Vietnam's request for continuous review for inclusion in plan for implementation of e-Invoices issued via cash registers in 2024. Based on implementation situation of the whole country and 4 provinces sand cities above, the number of business establishments subject to implementation according to Departments of Taxation remains low relative to actual operation in the provinces and cities.

Thus, tax authorities of all levels must review and increase the number of business establishments subject to implementation of e-invoices issued via cash registers in 2024 in a practical manner, to be specific:

- Based on detail list of business establishments engaging in lines of business that warrant implementation of e-invoices issued by cash registers according to tax registration data provided by the General Department of Taxation, Departments of Taxation shall review and examine their jurisdiction to list all establishments subject to the implementation in 2024 (using Form No. 02/TH-MTT, 02-1/CT-Nhom, 02-2/CT-DN, 02-3/CT-HKD attached to Official Dispatch 1287/TCT-DNNCN) and file to the General Department of Taxation.

The review must be done on a regular basis and any change must be reported to the General Department of Taxation for revision to list of business establishments subject to implementation. During review process, failure to operate in the appropriate lines of business or suspension in business operation will result in Departments of Taxation requesting taxpayers to revise tax registration information accordingly so as to be excluded from list of business establishments subject to implementation.

- Departments of Taxation shall review and deem business establishments including household businesses operating in sectors that directly involve consumers, especially food and drink sectors where cash registers are used or where information technology is applied in sale management to be subject to e-invoices issued via cash registers in accordance with Clause 2 Article 90 of the Law on Tax Administration 2019 of the National Assembly.

More details can be found in Official Dispatch 1287/TCT-DNNCN issued on March 28, 2024.

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