Electronic bill. Illustration: Thanh Van/VNA
The number of individual businesses participating in business registration to use this form is not close to reality. The tax industry is trying to bring to life electronic invoices created from cash registers - this is also one of the solutions to increase budget revenue in difficult economic circumstances.
E-invoices have been deployed nationwide, but in the field of direct-to-consumer business such as restaurants, hotels, supermarkets, retail stores, amusement parks, etc. haven't used much. Therefore, the tax industry is deploying electronic invoices generated from cash registers to business establishments nationwide.
E-invoices generated from cash registers are a solution to provide invoices connected to tax authorities to manage the seller's real revenue.
Ms. Nguyen Thi Lan Anh, Director of Tax Administration Department for Small and Medium Enterprises, Business Households and Individuals (General Department of Taxation) said that the implementation of electronic invoices created from cash registers makes an important contribution to public, transparent and equal tax administration for entities involved in production, business and service activities.
The representative of the General Department of Taxation said that there are many benefits to deploying electronic invoices created from cash registers such as being able to issue e-invoices to customers immediately even after hours or late at night because invoices are printed from the machine. The cash register connected to data transfer with the tax authority is an electronic invoice with the tax authority's code as prescribed.
In addition, customers can be more proactive in correcting errors caused by e-invoices generated from cash registers sent at the end of the day without having to send each invoice like a regular invoice with a code. In particular, at a point of sale, it is possible to set up many cash registers according to regulations to issue electronic invoices to customers quickly and conveniently.
Starting from the end of 2022, as of July 17, 7, 2023 businesses and individuals have registered to use e-invoices with tax authority's code generated from the cash register with the quantity invoice with the origin code from the cash register is 27.433 million invoices. Among them, by the end of the second quarter of 13,9, 2023/54 provinces and cities have achieved and exceeded the target by 63%, and 30/9 provinces and cities have not met the target.
Talking to the press, Mr. Le Xuan Truong, Dean of Tax and Customs Department (Academy of Finance) said that when the seller applies an electronic invoice created from the cash register, the transaction is transparent. The purchaser receives an electronic invoice generated from the cash register with a legal basis to bind the seller's responsibility for the origin and quality of goods and services.
Working in the field of household appliances, Ms. Vu Thi Thu Thuy, director of a company in Hanoi, said that the implementation of electronic invoices generated from cash registers helps the company reduce personnel in the department. accounting, saving time and costs from which businesses have the opportunity to increase revenue, attract consumers by transparency in purchase and sale transactions.
As a large locality in the country, Mr. Thai Minh Giao, deputy director of the Ho Chi Minh City Tax Department, said that in 2023, the Tax Department plans to deploy 6.674 taxpayers to register for the use of generated e-invoices. from the cash register; of which, as of July 17, the number of taxpayers who have completed registration is more than 7 people.
However, according to a representative of the Ho Chi Minh City Tax Department, the implementation is still facing certain difficulties such as currently there is no regulation that requires sales and service provision directly to consumers to use the product. Use electronic invoices generated from the cash register.
In addition, most business households are still afraid of the cost to upgrade and convert the application software of the cash registers at each point of sale to unify the invoice issuance throughout the system, especially the model. chain, supermarket. Meanwhile, electronic invoice software and applications from cash registers have not been deployed in a centralized and unified manner.
Ms. Nguyen Thi Lan Anh also acknowledged that despite being very drastic in directing the implementation, due to the legal basis, it is not mandatory for sellers to issue electronic invoices created from cash registers to buyers according to each transaction. .
According to current regulations, business establishments can use many forms of electronic invoices at the same time; or are allowed to issue total invoices at the end of the day in the fields of commercial and retail business, food service business in the model of a store system that sells directly to consumers... so the number of e-invoices starts generated from the issuing cash register is not close to reality.
Along with that, the drastic coordination between agencies and local authorities in reviewing and handling violations against business establishments that do not promptly issue invoices to buyers when supplying goods, Services to promote businesses and business households in the field of selling goods and providing services directly to consumers to issue invoices in accordance with the law are not really good.
In the coming time, in order to promote the implementation of e-invoices generated from cash registers, the General Department of Taxation assigns the heads of the Tax Departments to directly direct the review to increase the number of business establishments put into operation. declared until the end of 2023 according to the principles.
Specifically, with business households paying tax by the presumptive method, the Tax Departments review to classify contracted households operating in the direct-to-consumer sector, especially in the food and beverage sector with the application of information technology. in sales management to propagate, mobilize and convert to the form of household declaration. Since then, business establishments shall declare and pay taxes according to the actual arising, creating favorable conditions for issuing invoices at the request of customers when applying electronic invoices created from cash registers. , avoid being handled for violations of not issuing invoices.
For business establishments whose actual business lines are not in the direct-to-consumer field, different from tax registration, Ms. Nguyen Thi Lan Anh said it is necessary to review and update information on the system. tax registration so that the evaluation criteria for deploying electronic invoices and starting cash registers of the Tax Department are close to reality.
In addition, the tax sector will also promote propaganda about the benefits of e-invoices generated from cash registers; propagating the program "Lucky bills" to people and businesses, promoting and encouraging consumers to get electronic invoices when buying goods and services.
