The Tax Department has just sent an official dispatch to the Department of Private Enterprise and Collective Economy Development ( Ministry of Finance ) regarding the use of business address information after changing administrative boundaries.
Previously, the Department of Private Enterprise and Collective Economic Development sent a document requesting the Tax Department to provide comments on guidance on the use of business address information after changing administrative boundaries.
Responding to the above request, the Tax Department said that, based on the regulations and instructions in Official Dispatch No. 4370/BTC-DNTN dated April 5, 2025 of the Ministry of Finance, enterprises, business households, cooperatives, cooperative unions, and cooperative groups shall continue to use the issued Certificate; The business registration authority shall not request enterprises, business households, cooperatives, cooperative unions, and cooperative groups to change address information due to changes in administrative boundaries.
Enterprises, business households, cooperatives, cooperative unions, and cooperative groups must update information about their addresses due to changes in administrative boundaries on the Certificate when needed or at the same time when registering/notifying changes.
Based on the above regulations and instructions, the Tax Department has the following opinion on recording address information on invoices: 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, in case the enterprise (buyer or seller) is subject to registration for connection with business registration and continues to use the Business Registration Certificate with the old address (address before the change of administrative boundaries) according to the instructions in Official Dispatch No. 4370/BTC-DNTN:
Firstly, 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 case the address stated 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.
Second, 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 address stated 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.
The Tax Department said that in order to meet the requirements of tax management according to provincial and commune administrative areas, the agency issued Official Dispatch No. 1689/CT-NVT dated June 10, 2025 on reviewing and standardizing the taxpayer directory according to 2-level administrative areas.
The tax authority will proactively update tax registration information about the taxpayer's address on the tax industry's application system based on the decision to organize a new administrative unit by the competent authority, 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://baolaocai.vn/ghi-dia-chi-tren-hoa-don-the-nao-khi-thay-doi-dia-gioi-hanh-chinh-post648619.html
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