Combating invoice fraud in the gasoline and oil business.

The Tax Department of Region XV recently conducted an inspection of the issuance of electronic invoices (e-invoices) for each sale at retail gasoline and diesel fuel outlets in Dong Nai province.

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

This is a review and inspection step for businesses operating in the retail sale of gasoline and diesel fuel, in preparation for the regulation that, from June 1, 2025, will officially require retail gasoline and diesel fuel businesses to issue electronic invoices for each sale to all buyers, including individual customers not engaged in business.

Comprehensive review of the petrol station system.

Dong Nai currently has nearly 400 gasoline and diesel fuel retail outlets. Since the beginning of the year, the tax authorities have conducted inspections and reviews of their operations, including the implementation of electronic invoices for each sale at these outlets. According to the tax authorities, the application of electronic invoices for each sale, combined with cash registers, in the gasoline and diesel fuel business is a significant transformation for these businesses, contributing to the modernization of the tax system and strengthening measures to combat invoice fraud and revenue losses for the state budget.

Nguyen Dinh Khang, store manager of Petrol Station No. 19, Dong Nai Petroleum Company, shared that the company initially encountered difficulties during the implementation of individual retail fuel invoices. However, after overcoming these challenges, operations have stabilized. Issuing electronic invoices for each sale complies with regulations and facilitates business operations, especially in accurately counting goods.

According to statistics from the Tax Department of Region XV, the One-Stop Service Center of Dong Nai Province is currently managing nearly 400 gasoline and diesel retail outlets. Inspections have revealed that nearly 380 of these outlets, accounting for 95% of the total, have implemented technology to control their gasoline and diesel sales operations.

According to some customers, recently, receiving a sales receipt from the gas station has instilled more confidence in them, reducing worries about being shortchanged. This isn't just true for gas stations; all stores and supermarkets are doing this to reassure customers and help businesses accurately track the goods sold…

Mr. Tran Thanh Tung, Director of Tin Nghia Petroleum Joint Stock Company, shared that since June 2024, the company has implemented sales invoice software at more than 50 of its gasoline and oil retail outlets. Mr. Tung stated that in the initial stages of implementation, the company faced numerous difficulties, including investment costs and trial operation. Currently, the issuance of electronic invoices for each sale, as per the policy, has become well-established and has not encountered any problems. According to Mr. Tung, the application of electronic invoices offers many benefits, including the ability to issue invoices for each sale to customers, which helps businesses better track inventory.

Strictly enforce regulations regarding electronic invoices.

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

Through persistent efforts in promoting and encouraging taxpayers, the percentage of businesses applying electronic invoices for each sale at gas stations is now quite high, indicating a shift towards electronic invoicing. However, in recent times, many gas stations have still not strictly complied with the requirement to issue electronic invoices for each sale. Therefore, inspections and monitoring by the tax authorities are crucial to ensure transparency, modernize tax management, and protect consumer rights.

At gas stations, officials from the Tax Department of Region XV thoroughly inspected the process of directly connecting to the gas pumps to automatically issue invoices to customers, and transferring invoice data to the tax authorities…

Recently, in the process of policy development, to improve the effectiveness of state management, contribute to preventing fraud in the gasoline and oil business, and ensure a fair and transparent business environment, the tax authorities have proposed amendments and additions to some provisions regarding electronic invoices for the gasoline and oil business. The Government has subsequently accepted these proposals and issued Decree No. 70/2025/ND-CP.

Accordingly, from June 1, 2025, households and individual businesses with annual revenue of 1 billion VND or more; and enterprises engaged in the sale of goods and provision of services must use electronic invoices generated from cash registers connected to and electronically transferring data with the tax authorities.

According to Deputy Head of the Tax Department of Region XV, Dau Duc Anh, following the Tax Department's directive on monitoring and inspecting gasoline and diesel sales, the Tax Department of Region XV has implemented monitoring of businesses issuing electronic invoices on a transaction-by-transaction basis for gasoline and diesel sales, including in Dong Nai province. During this process, nearly 400 gas stations and 232 businesses selling gasoline and diesel have been inspected as per regulations.

Evaluating the performance of businesses, Mr. Dau Duc Anh stated that most stores and businesses are doing a good job of issuing invoices for each sale as required. All fuel pumps are connected to cash registers, generating invoices and sending them to the tax authorities. The Deputy Head of the Tax Department of Region XV advised gasoline and oil retailers to strictly adhere to regulations on invoice issuance, avoiding violations, as any invoice-related irregularities will be severely punished according to tax laws.

Ngoc Lien

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