The Tax Department clearly states how to write addresses on electronic invoices according to 2-level administrative areas.

The Tax Department ( Ministry of Finance ) has just sent an official dispatch to the Department of Private Enterprise and Collective Economic Development regarding the use of business address information after changing administrative boundaries.

To meet the requirements of tax management according to two-level administrative areas (provincial and communal levels), the Tax Department has issued an official dispatch on reviewing and standardizing the corresponding taxpayer directory.

According to the Tax Department, the taxpayer's address determined by the valid business registration certificate and the address updated by the tax authority according to the two-level administrative area are both legally valid for use on invoices. Photo: MH

The tax authority will proactively update the taxpayer's tax registration address information on the application system. At the same time, it will send a notification to the taxpayer, but will not require them to carry out the change procedure at the tax authority.

Taxpayer address information according to 2-level administrative areas will be synchronized for all applications of the Tax sector, or automatically updated by the electronic invoice solution provider on the electronic invoice system provided to taxpayers.

Regarding the recording of address information on invoices, according to the Tax Department, the taxpayer's address determined according to the valid business registration certificate and the address updated by the tax authority according to the administrative area of 2 levels are both legally valid for use on invoices.

Therefore, for businesses (buyers or sellers) that are subject to joint registration with business registration and continue to use the business registration certificate with the old address (address before the change of administrative boundaries), there are 2 cases.

In case the business address information has been updated by the tax authority according to the corresponding 2-level administrative area and this information has been synchronized to the electronic invoice system, the address information on the invoice is the address information that has been updated by the tax authority.

Taxpayers use the tax authority's notice to provide information to relevant agencies or customers in cases where the address stated on the invoice is an address that has been updated according to the new administrative area list, but the information on the business registration certificate is still the address according to the old administrative area list.

In case the business address information has been updated by the tax authority according to the corresponding 2-level administrative area but has not been synchronized to the electronic invoice system, the address information on the invoice is the address information on the business registration certificate.

In case the buyer is not subject to registration linked with business registration, the Tax Department instructs that the address on the invoice is the address that has been updated by the tax authority according to the 2-level administrative area on the tax industry's application system and notified to the taxpayer./.

Source: https://baonghean.vn/cuc-thue-neu-ro-cach-ghi-dia-chi-tren-hoa-don-dien-tu-theo-dia-ban-hanh-chinh-2-cap-10302196.html