Review the key issues of invoicing for gold and medicine sales

Plan inspections when there are signs of risk

Recently, the Tax Department of Region I (management area of ​​Hanoi and Hoa Binh) issued a related directive document instructing taxpayers to prepare invoices with full mandatory content and handle violations (if any).

Accordingly, this unit requires heads of management and business support departments and tax team leaders to direct each tax officer to regularly monitor the creation and use of electronic invoices of taxpayers under their management responsibility.

The Tax Department of Region I requires a key review of the issuance of sales invoices for gold and silver trading...

Focus on monitoring and reviewing key areas of invoice issuance for goods sold (from 2024 onwards) for enterprises that are manufacturers, key traders, and commercial distributors in the following industries: gold, silver; medicines; construction materials; fertilizers and animal and poultry feed; gas and fuel; consumer goods; commercial concrete; interior equipment...

Perform output of electronic invoice data to review and identify signs of risk and suspicion in the creation of electronic invoices sent to buyers that do not ensure correct and complete form and content according to regulations (especially not recording the tax code of the buyer, which is a business with a tax code, in the invoice content).

Based on the rendered electronic invoice data showing signs of risk, the management and business support departments and tax teams plan to deploy inspections at the tax authority headquarters and conduct inspections.

In which cases is it not necessary to write the tax code on the invoice?

The Tax Department of Region I clearly stated that when making electronic invoices for selling goods and providing services to buyers (especially households and business individuals), taxpayers are required to show the tax code/citizen identification number, except for some cases of selling goods and providing specific services to individual consumers as prescribed in Point c, Clause 14, Article 10 of Decree No. 123/2020/ND-CP dated of the Government (from June 1, 2025, implementing according to Point d, Clause 7, Article 1 of Decree 70/2025/ND-CP), including: electronic invoices for sales at supermarkets, shopping malls, invoices for selling gasoline to non-business individuals.

In case the invoice is incorrect, make adjustments or replace the invoice according to regulations.

The tax sector has been implementing many solutions to strengthen tax management for business households.

Many businesses and business households expressed concerns about the above requirements of the tax sector. They understand that the electronic invoice must fully show personal information when purchasing goods, including the case of end consumers, without generating business activities.

This is difficult to do in many cases, where consumers do not want to share personal information.

Speaking with Thanh Nien, Mr. Vu Manh Cuong, Deputy Director of the Tax Department ( Ministry of Finance ), Director of the Tax Department of Region I, affirmed: "Decree 123/2020/ND-CP and Decree 70/2025/ND-CP amending and supplementing Decree 123/2020/ND-CP (effective from June 1, 2025 - PV) clearly mentioned the subjects that must provide identification information/tax codes on sales invoices, taking into account the factor of excluding buyers who are end consumers".

When creating electronic invoices for selling goods and providing services to end-consumer buyers, it is not required to show the tax code/citizen identification number.

According to Mr. Cuong, to protect their own rights, consumers should form the habit of getting a receipt when buying goods.

Because the electronic invoice will later be the product warranty, proving the origin of the purchased product; will eliminate the purchase of poor quality, fake, and smuggled goods, ensuring the rights of the buyer, especially when disputes arise./.

According to Thanh Nien Newspaper

Source: https://thanhnien.vn/ra-soat-trong-diem-viec-lap-hoa-don-ban-vang-thuoc-185250519121723697.htm

Source: https://baolongan.vn/ra-soat-trong-diem-viec-lap-hoa-don-ban-vang-thuoc-a195545.html