Preventing invoice fraud in the petroleum business

Customers refuel at Tin Nghia Gas Station (Buu Hoa Ward, Bien Hoa City). Photo: N. Lien

This is a step to review and inspect enterprises operating in the retail business of gasoline and oil, in preparation for the regulation that from June 1, 2025, gasoline and oil retail enterprises will officially be subject to the new regulation requiring the issuance of electronic invoices for each sale to all buyers, including individual customers who are not in business.

General review of gas and oil station system

Dong Nai currently has nearly 400 petrol and oil stores. Since the beginning of the year, the tax authority has inspected and reviewed the operation situation, including the implementation of electronic invoices for each sale at the stores. According to the tax authority, the application of electronic invoices for each sale combined with cash registers during the petrol and oil business operations at the stores is a strong transformation of petrol and oil businesses, contributing to the modernization of the tax system, strengthening solutions to prevent invoice fraud, causing loss of state budget revenue.

Store Manager of Gas Station No. 19, Dong Nai Petroleum Company Nguyen Dinh Khang shared that in the process of implementing retail invoices for each sale of gasoline, the company encountered initial difficulties. However, after a period of overcoming, all operations have stabilized. Issuing electronic invoices for each sale is both in accordance with regulations and convenient for businesses, especially in accurately counting goods.

According to statistics from the Tax Department of Region XV, Dong Nai One-Stop Shop is managing nearly 400 petrol and oil stores. Through inspection, nearly 380 automatic petrol and oil stores, accounting for 95% of the total number of stores, have applied technology in controlling petrol and oil trading activities.

According to some customers, recently, when filling up gas, the store prints a sales receipt, making customers more confident and not worry about not having enough gas. Not only for gas and oil businesses, but all stores and supermarkets create peace of mind for customers, helping businesses accurately control the items sold...

Director of Tin Nghia Petroleum Joint Stock Company Tran Thanh Tung shared that since June 2024, the company has deployed invoice software for each sale at more than 50 of the company's gasoline and oil stores. Mr. Tung said that during the initial implementation period, the company encountered many difficulties such as investment costs, trial operation process, etc. Up to now, the issuance of electronic invoices for each sale according to the policy has become routine and has not encountered any problems. According to Mr. Tung, the application of electronic invoices brings many benefits, such as issuing invoices for each sale to customers, helping businesses to better count goods.

Strictly implement regulations on electronic invoices

In 2023, regulations on applying electronic invoices in transactions will be implemented nationwide. At that time, the application of electronic invoices for each sale in the retail business of gasoline and oil was regulated but the effectiveness was not high.

Through the time of propaganda and mobilization efforts for taxpayers, up to now, the rate of enterprises applying electronic invoices for each sale at petrol and oil stores is quite high, showing that enterprises have changed to apply electronic invoices. However, in the past, there were still many stores that did not strictly comply with the issuance of electronic invoices for each sale. Therefore, the inspection and supervision of the tax sector aims to ensure transparency, modernize tax management and protect consumer rights.

At petrol and oil stores, officers of the Tax Department of Region XV have fully inspected the direct connection process with petrol and oil pumps to automatically issue invoices to customers, and transfer invoice data to tax authorities...

In recent times, in the policy-making process, in order to improve the effectiveness of state management, contribute to preventing fraud in the petroleum business, and ensure a fair and transparent business environment, the tax authority has proposed to amend and supplement a number of contents on electronic invoices for petroleum business. Accordingly, the Government has accepted and issued Decree No. 70/2025/ND-CP.

Accordingly, from June 1, 2025, households and individuals doing business with an annual revenue of 1 billion VND or more; enterprises selling goods, providing services... must use electronic invoices generated from cash registers connected to transfer electronic data to tax authorities.

Deputy Head of the Tax Department of Region XV, Dau Duc Anh, said that, implementing the direction of the Tax Department on monitoring and inspecting the sale of gasoline and oil, the Tax Department of Region XV has deployed monitoring of enterprises that issue electronic invoices for each occurrence of gasoline and oil sales, including Dong Nai. During the implementation of the task, nearly 400 stores and 232 enterprises trading in gasoline and oil were inspected according to regulations.

Assessing the performance of enterprises, Mr. Dau Duc Anh said that most stores and enterprises have done a good job of issuing invoices for each sale according to regulations. All pumps are connected to cash registers, issuing invoices and sending them to the tax authorities. The Deputy Head of the Tax Department of Region XV recommended that gasoline and oil retail enterprises pay attention to strictly implementing the regulations on issuing invoices, avoiding violations of regulations, because any violations related to invoices will be strictly handled according to the provisions of the law on tax.

Ngoc Lien

Source: https://baodongnai.com.vn/kinh-te/202505/chong-gian-lan-hoa-don-trong-kinh-doanh-xang-dau-e8b1053/