Failure to issue electronic invoices for retail gasoline sales may result in the revocation of the business license.

(LĐ online) - The Lam Dong Provincial Tax Department has just issued a notice on continuing to strengthen inspection and supervision of the implementation of electronic invoices for each sale in the retail business of petroleum and strengthening propaganda to support taxpayers, organizations, businesses, households, individuals in general and petroleum businesses in Lam Dong province.

Lam Dong strengthens inspection and supervision of the implementation of electronic invoices for each sale in the field of retail gasoline business.

According to the Provincial Tax Department, in recent times, in order to strengthen the management and use of electronic invoices for petroleum trading and retail activities, the Prime Minister, the Ministry of Finance, the Provincial People's Committee, and the Provincial Tax Department have issued many documents to strengthen the inspection and supervision of petroleum trading activities, strictly implement regulations on electronic invoices for each sale and connect data with tax authorities; promptly detect and strictly handle violations of regulations on petroleum trading and electronic invoices.

The Tax Department has organized inspection and supervision at retail petrol stores. The inspection shows that the stores apply automatic connection solutions, data of each sale from the measuring column is recorded and transmitted automatically and completely to the sales software to issue electronic invoices for each sale in a timely manner and in full compliance with regulations.

For stores using POS machines/tablets/phones/cameras with software installed to create electronic invoices when selling, recording data for each sale and issuing electronic invoices depends on the operations of the sales staff.

In practice, inspections have shown that the automated connection solution is the most optimal because data and information for each sale are recorded and automatically transferred from the fuel dispenser to a computer connected to the internet to issue electronic invoices for each transaction and transfer electronic invoice data to the tax authorities, minimizing human intervention.

The remaining solutions, especially POS/tablet/phone/camera solutions with software installed to create electronic invoices when selling goods, have many risks in implementing the regulations on issuing electronic invoices for each sale, because the data and information for each sale to issue electronic invoices depends on the manual data entry of the seller.

On December 9, 2024, the Prime Minister issued Official Dispatch 129/CĐ-TTg on strengthening the management and use of electronic invoices and improving the efficiency of tax collection for e-commerce; subsequently, on December 13, 2024, the Provincial People's Committee issued Official Letter No. 10898/UBND-TH1 on implementing Official Dispatch 129/CĐ-TTg on strengthening the management and use of electronic invoices and improving the efficiency of tax collection for e-commerce, and Official Letter No. 5646/TCT-DNL dated December 3, 2024, from the General Department of Taxation on coordinating and directing the strengthening of inspection and supervision of the implementation of regulations on electronic invoices for each sale of petroleum products.

Accordingly, the Prime Minister requested the People's Committees of provinces and centrally-run cities to: Direct the competent authorities to consider handling enterprises and retail stores that do not strictly comply with the regulations on electronic invoices for each sale, including requesting the suspension of business operations and revoking licenses and certificates of eligibility for business in accordance with the direction of Resolution No. 28/NQ-CP dated March 5, 2024 of the Government and regulations of law.

Direct the implementation of synchronous and effective solutions to support businesses and retail stores of petroleum products in digital transformation, applying automatic connection solutions when issuing electronic invoices for each sale; by March 2025 at the latest, the number of retail stores of petroleum products applying automatic connection solutions will reach 100% of the total number of retail stores nationwide.

As of January 15, 2025, in the province, 23 out of 160 petroleum businesses and 99 out of 303 gas stations are using the automated connection solution for issuing electronic invoices for each sale. To ensure the synchronized implementation of the automated connection solution for issuing electronic invoices for each sale at retail gas stations in the province, in accordance with the directives of the Prime Minister, the Ministry of Finance, the Provincial People's Committee, and the Tax Department, petroleum businesses that have not yet implemented the automated connection solution for issuing electronic invoices are requested to use the automated connection solution to record data for each sale from the meter and automatically transmit it to the sales software and issue electronic invoices for each sale as prescribed, no later than March 2025.

Lam Dong Provincial Tax Department will strengthen coordination with the police and relevant agencies to inspect and supervise the compliance with regulations on electronic invoices for retail gasoline business activities and handle enterprises and retail gasoline stores that do not strictly comply with regulations on electronic invoices for each sale as prescribed in Articles 24 and 30 of Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government regulating administrative sanctions for tax and invoice violations; including requesting the suspension of business activities and revocation of licenses and certificates of eligibility for business in accordance with the direction of Resolution No. 28/NQ-CP dated March 5, 2024 of the Government and provisions of law.

During the implementation process, if any difficulties or problems arise, taxpayers can contact the following phone numbers for support:

- Hotline number of Lam Dong Provincial Tax Department - Internal Audit Department: 0263.3510407; Tax Information and Support Department of Lam Dong Provincial Tax Department: 0263.3824468 - 0263.3532716 (Invoice)

- Tax Department of Da Lat-Lac Duong Area: 0263.3822026

- Duc Trong - Don Duong Regional Tax Department: 0263.3841428

- Bao Loc - Bao Lam Regional Tax Department: 0263.3866742

- Lam Ha - Dam Rong Regional Tax Department: 0263.3686796

- Tax Department of Da Huoai - Da Teh - Cat Tien Area: 0263.3880338

- Di Linh District Tax Department: 0263.3873937

Source: http://baolamdong.vn/kinh-te/202501/khong-lap-hoa-don-dien-tu-ban-le-xang-dau-co-the-bi-thu-hoi-giay-phep-kinh-doanh-6030177/