Lang Son General Import-Export Joint Stock Company has just sent a document to the Provincial People's Committee, the Department of Industry and Trade, and the Tax Department of Lang Son province, requesting to remove difficulties in implementing the issuance of electronic invoices for each sale of gasoline.

Like this company, many petroleum retail businesses have also sent documents requesting tax authorities to delay the completion of issuing electronic invoices for each sale. However, almost all have not been approved.

Nguyen Hue Gasoline Price 14.jpg
Private oil and gas businesses complain about difficulties with the regulation of issuing electronic invoices for each sale.
Photo: Nguyen Hue

The company stated: In response to the request of the regulatory agency, the unit signed a contract to provide technological solutions with a company that supplies fuel pumping equipment to the unit. Because the partner still has to prepare equipment and solutions suitable for the unit's existing fuel pumping stations, the installation is expected to be completed by February 28, 2024.

According to this company, the inability to install the technology solution before December 31, 2023 is force majeure. Because this unit can only choose a partner who is a pump dispenser supplier so that their technology solution is suitable for the existing pump dispensers.

This enterprise also sent an official dispatch to the Lang Son City Tax Department requesting to postpone the time of issuing electronic invoices for each sale for two retail gasoline stores until the end of the first quarter of 2024 (Official Dispatch No. 012/2023/CV dated December 27, 2023) but was not approved (Official Dispatch No. 2095/CCT-KTr2 dated December 28, 2023 of the City Tax Department).

Therefore, once again, this enterprise proposed to postpone the time of issuing electronic invoices for each sale for the unit's two retail gasoline stores until the end of February 2024.

"In case the authorities do not agree, the enterprise proposes that the competent authority allow the unit to temporarily suspend the retail sale of gasoline at the two above-mentioned stores until the unit completes the installation of technological solutions and issues electronic invoices in accordance with regulations," the enterprise requested.

According to the reporter's investigation, the requests of petroleum retail businesses to tax authorities to delay the completion of issuing electronic invoices for each sale were mostly not approved.

In documents sent to the Tax Departments, many petroleum retail businesses said they have "made great efforts to implement" the tax industry's direction. However, currently, to issue electronic invoices for each sale of petroleum business activities, it is necessary to install synchronous equipment such as: Pumps, pump columns at stores with electronic features, capable of connecting data on the pump column to the computer to create invoices.

This requires a lot of effort and cost, so these businesses suggest that more time is needed to arrange financial and labor resources to invest in installing compatible equipment.

However, citing the provisions of Clause 1, Article 90 of the Law on Tax Administration No. 38/2019/QH14 dated 2019, which stipulates the principles of creating, managing and using electronic invoices and Clause 4, Article 9 of Decree No. 123/2020/ND-CP, the tax sector believes that retail gas stations selling to customers must create electronic invoices for buyers at the time of completion of each sale of gas.

Speaking at a recent meeting with the Long An Tax Department, Mr. Mai Xuan Thanh, General Director of the General Department of Taxation, said that this is a major policy of the State and the Tax sector must definitely successfully implement this task.

“The tax authority shares the difficulties with petroleum businesses and is ready to accompany them, but we must agree on the implementation perspective. Because businesses operating in an open economy must ensure fairness in implementing legal regulations and fairness in fulfilling obligations to the State," Mr. Thanh affirmed, adding that the tax authority will organize synchronous solutions and closely coordinate with departments and branches to implement and strictly handle violations.

The Ministry of Finance has just sent an official dispatch to the Chairman of the People's Committee of provinces and centrally-run cities requesting coordination in directing the management and use of electronic invoices for petroleum business and retail activities.