ANTD.VN - The Ministry of Finance stated that the issuance of electronic invoices after each sale at gas stations, in cases where no invoice is requested, is done automatically and stored electronically (not printed), so there will be no congestion at gas stations.
Recently, the Ministry of Finance and the General Department of Taxation have issued documents urging the implementation of electronic invoices for each sale at gasoline and diesel retail outlets.
Prime Minister Pham Minh Chinh has also issued two directives requiring gasoline and diesel retail outlets to issue electronic invoices for each sale and connect their data with the tax authorities within December.
Regarding this issue, many opinions suggest that implementation will cause waste and congestion at gas stations. However, the Ministry of Finance affirms that issuing electronic invoices after each sale will not waste additional time for buyers.
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Petrolimex is the only company that has implemented the issuance of electronic invoices for each sale. |
The Ministry of Finance also stated that, according to point c, clause 14, Article 10 of Decree No. 123/2020/ND-CP, it is stipulated that: “For electronic invoices for the sale of petroleum products to individual customers who are not engaged in business, it is not necessary to include the following items: invoice name, invoice form symbol, invoice symbol, invoice number; name, address, tax code of the buyer, electronic signature of the buyer; digital signature, electronic signature of the seller, value-added tax rate.”
Point a.1, Clause 3, Article 22 of Decree No. 123/2020/ND-CP stipulates the transfer of issued electronic invoice data to the tax authority: “Specifically for the sale of gasoline and diesel fuel to customers, the seller shall compile the data of all gasoline and diesel fuel sales invoices for the day for each item to display on the summary table of electronic invoice data and transfer this summary table of electronic invoice data on the same day.”
Based on the above regulations, for customers requesting invoices, gas stations must issue electronic invoices with all the required information.
For customers who do not request a receipt, gas stations must still issue one. However, since the electronic invoice is for individual customers not engaged in business, it is not necessary for the invoice to include all the required information (buyer information is not required).
Electronic invoices are generated using software and are processed automatically. The total number of issued electronic invoices will be stored electronically (not printed) at gas stations and will be readily available for retrieval upon request from competent authorities.
"Therefore, issuing electronic invoices for each sale does not waste the time of buyers who do not need an invoice, but still ensures that businesses comply with regulations and that electronic invoices are stored and retrieved when requested by competent authorities," the Ministry of Finance affirmed.
The Ministry also stated that the implementation at the Vietnam National Petroleum Group shows that issuing electronic invoices for each sale to customers who need an invoice means they will receive the electronic invoice in their email inbox for verification and comparison.
For non-business customers (those who do not require invoices), the company's e-invoice issuance system automatically processes, issues, and stores invoices electronically, transmitting them to the tax authorities as a summary of e-invoice data for each item sold during the day.
"The issuance of electronic invoices for each sale has been implemented by the Group since July 1, 2023, at 2,700 stores in the system, and there has been no congestion at gas stations," the Ministry of Finance stated.
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