Instructions for business households to create electronic invoices from cash registers

On the afternoon of June 17, at the Tax Department of Ha Nam province, the Phu Ly - Kim Bang regional tax branch held a conference to guide local business households in creating electronic invoices from cash registers.

Business households using electronic invoices generated from cash registers are: business households and individuals paying taxes according to the declaration method with activities of providing goods and services directly to consumers according to the business model (commercial centers; supermarkets; retail of consumer goods; food and beverage; restaurants; hotels; retail of modern medicine; entertainment services and other services) that are selected to use electronic invoices generated from cash registers with electronic data transfer connections to tax authorities. The above subjects are selected to apply electronic invoices with tax authority codes generated from cash registers with electronic data transfer connections to tax authorities. For business households using electronic invoices generated from cash registers: it is not mandatory to use digital signatures on invoices when selling goods and providing services, but must still use digital signatures when registering/changing registration information and sending electronic invoice data to tax authorities; Expenses for purchasing goods and services using invoices generated from cash registers are determined to be expenses with sufficient legal invoices and documents when determining tax obligations.

At the conference, business households were instructed on: Contents of electronic invoices generated from cash registers; Important notes on electronic invoices with codes generated from cash registers; The effectiveness of generating electronic invoices from cash registers. According to the plan from now until June 30, 2024, in the Phu Ly - Kim Bang city area, there will be 100 business households using invoices generated from cash registers and by the end of 2024, there will be 176 households eligible to generate invoices from cash registers, reaching 100% of the plan.

Speaking at the conference, the leader of the Phu Ly - Kim Bang Tax Department said: Electronic invoices with tax authority codes generated from cash registers connected to transfer data to tax authorities promise to bring positive changes to the tax sector and improve budget collection efficiency. This invoice solution is assessed to bring many benefits to business households and state management agencies. The content of electronic invoices generated from cash registers connected to transfer data to tax authorities is quite simple, easy to apply to many subjects, easy to issue invoices in accordance with regulations. Business households are proactive 24/7 in creating invoices, handling errors immediately for each transaction arising on the taxpayer's cash register if they have installed electronic invoice software with tax authority codes generated from cash registers in the data format announced by the General Department of Taxation. In the coming time, the Phu Ly - Kim Bang Regional Tax Department will coordinate with the Police, Market Management forces, and relevant agencies to strengthen inspection of businesses issuing electronic invoices and resolutely handle violators.

Tran Huu

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