How to write address on electronic invoice according to 2-level administrative area?

(Dan Tri) - The taxpayer's address determined by the business registration certificate or the address updated by the tax authority according to the 2-level administrative area is legally valid to be recorded on the invoice.

The latest document sent by the Tax Department ( Ministry of Finance ) to the Department for Development of Private Enterprises and Collective Economy (Ministry of Finance) has provided instructions on how to use business address information after changing administrative boundaries from July 1.

The Tax Department stated that the taxpayer's address determined according to 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.

Therefore, for businesses (buyers or sellers) that are subject to registration in connection 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's 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 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 on the invoice is an updated address 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 guides 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 notifies the taxpayer.

Taxpayer addresses according to 2-level administrative areas will be synchronized for all tax industry applications (Illustration: Tien Tuan).

The tax authority said it has issued an official dispatch on reviewing and standardizing the corresponding taxpayer directory.

This unit will update tax registration information about the taxpayer's address on the tax industry's application system based on the competent authority's decision to organize a new administrative unit, and at the same time notify the taxpayer without requiring the taxpayer to carry out change procedures with the tax authority.

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

Source: https://dantri.com.vn/kinh-doanh/ghi-dia-chi-tren-hoa-don-dien-tu-theo-dia-ban-hanh-chinh-2-cap-ra-sao-20250714011535417.htm