Restaurants, bars, and hotels will have to connect their cash register to the tax office in Vietnam

Below is the content outlined in Draft circular guiding the implementation of some things of Law on Tax Administration , Decree 123/2020/ND-CP on invoices, documents issued by the Ministry of Finance of Vietnam for gathering feedbacks.

Restaurants, bars, and hotels will have to connect their cash register to the tax office in Vietnam (illustration).

Cases of using e-invoices with the tax authority's code generated from the cash register connected to transfer data with the tax authority include organizations and individuals (excluding contracted households) operating in the following fields: commercial centers; supermarkets; restaurants; restaurants; hotels; retail of modern medicines; entertainment and entertainment services; retail agent of consumer goods; providing goods and services directly to other consumers.

Cash registers linked to electronic data transfer with tax authorities are synchronous electronic devices, or a system of many electronic devices linked together by sales software with common functions such as cash register, storing sales operations, sales data, printing invoices, looking up transactions, transaction reports, and being electronically connected to the tax authorities in a standard format.

Particularly for business households and individuals doing business in difficult and extremely difficult socio-economic areas, in case they do not conduct transactions with tax authorities by electronic means; the absence of information technology infrastructure; no accounting software; In the event that there is no e-invoice software to make e-invoices and transmit electronic data to the buyer and the tax office, a paper invoice printed by the Department of Taxation shall be used for a maximum period of 12 months. At the same time, the tax authorities have a solution to gradually switch to applying electronic invoices.

This draft circular takes effect from July 1, 2022. Tax authorities encourage agencies, organizations, and individuals that meet the conditions on information technology infrastructure to apply regulations on electronic invoices and documents under the guidance in this Circular and Decree 123/2020/ND-CP before July 1, 2022.


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