The Ministry of Finance has just issued Circular 32/2025/TT-BTC guiding the implementation of a number of articles of the 2019 Law on Tax Administration, Decree 123/2020/ND-CP regulating invoices and documents, and Decree 70/2025/ND-CP amending and supplementing a number of articles of Decree 123/2020/ND-CP.
Accordingly, Circular 32 guides the implementation of Clauses 3, 6, 7, 11, 18, 37 and Clause 38, Article 1 of Decree No. 70/2025/ND-CP and some cases according to management requirements, including: instructions on making electronic invoices for financial leasing activities, instructions on handling transitions.
Business households and individuals who pay taxes according to the lump-sum method and have registered and used electronic invoices generated from cash registers before June 1, 2025, will continue to use invoices generated from cash registers registered with the tax authority (Illustration photo: KT)
The subjects of application are organizations and individuals specified in Article 2 of Decree No. 123/2020/ND-CP and Clause 1, Article 1 of Decree No. 70/2025/ND-CP.
According to the guidance in Circular 32, from the time Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government takes effect, organizations deducting personal income tax must stop using electronic personal income tax deduction documents implemented in accordance with previous regulations and switch to applying electronic personal income tax deduction documents according to the provisions of Decree No. 70/2025/ND-CP.
For personal income tax deduction documents that have been made according to previous regulations, if errors are found after applying Decree No. 70/2025/ND-CP, a new electronic personal income tax deduction document will be created to replace the incorrectly made personal income tax deduction document.
In case the organization providing electronic invoice services has signed a contract to provide, receive, transmit and store invoice data with the General Department of Taxation (from March 1, 2025, the Tax Department) before the effective date of this Circular, it shall continue to implement according to the signed contract.
The Circular also clearly states that business households and individuals paying taxes under the lump-sum method that have registered and used electronic invoices generated from cash registers before June 1, 2025, will continue to use invoices generated from cash registers registered with the tax authority.
In case an enterprise has activities of selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorcycles and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, film screening activities, other personal services according to regulations on the Vietnamese economic sector system) that have registered to use electronic invoices with codes, electronic invoices without codes of the tax authority to serve the above activities of selling goods and providing services directly to consumers before June 1, 2025, it can choose to either switch to applying electronic invoices generated from cash registers according to the provisions of Decree No. 70/2025/ND-CP or continue to use electronic invoices registered with the tax authority.
From the time when enterprises, organizations, households and individuals use electronic invoices according to the provisions of Decree No. 123/2020/ND-CP (amended and supplemented by Decree No. 70/2025/ND-CP) and the provisions of this Circular 32, if it is discovered that an invoice has been issued according to the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government and guiding documents that the invoice has been issued incorrectly, the seller and the buyer must make a written agreement clearly stating the incorrect content and issue a new electronic invoice (an electronic invoice with a tax authority code or an electronic invoice without a code) to replace the incorrectly issued invoice.
Apply electronic invoices to some other cases
Circular 32 also guides the application of electronic invoices in a number of other cases.
Specifically: In the case of selling goods and providing other services in large quantities, arising regularly, it is necessary to have time to check data between the enterprise selling goods, providing services and customers, partners who are invoiced according to the provisions at Point a, Clause 4, Article 9 of Decree No. 123/2020/ND-CP (amended and supplemented by Clause 6, Article 1 of Decree No. 70/2025/ND-CP) including: derivative products according to the provisions of the law on credit institutions, the law on securities and the law on commerce, the provisions of the law on VAT, industrial catering services, goods exchange services, credit information services, passenger transport business services by taxi (for customers who are enterprises and organizations).
Financial leasing organizations leasing assets subject to VAT must issue invoices according to regulations.
Accordingly, financial leasing organizations leasing assets subject to VAT must have input VAT invoices (for domestically purchased assets) or VAT payment documents at the import stage (for imported assets); when making invoices, the total VAT amount on the output VAT invoice must match the VAT amount on the input VAT invoice of the financial leasing assets (or VAT payment documents at the import stage), the tax rate is shown with the symbol "CTTC".
In cases where the property purchased for lease is not subject to VAT, or does not have a VAT invoice, or does not have VAT payment documents at the import stage, VAT cannot be shown on the invoice when making the invoice.
According to VOV
Source: https://baothanhhoa.vn/quy-dinh-moi-ve-ap-dung-hoa-don-dien-tu-tu-ngay-mai-1-6-250551.htm
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