Accelerate the deployment of electronic invoices generated from cash registers

Service providers discuss with taxpayers in Can Tho City solutions for applying electronic invoices generated from MTT. Photo: Contributor

Focus on implementation

After the success of the e-invoice, in mid-December 2022, the Tax sector will implement e-invoices initiated from the MTT. The benefits of implementing e-invoices initiated from the MTT include allowing sellers to issue invoices at the time of transaction, minimizing the delay between the time of payment and the time of invoice creation; invoice data is transferred to the tax authority through an organization providing electronic data receiving, transmission, and storage services, ensuring accuracy and timeliness. Easily look up and manage invoices through the website hoadondientu.gdt.gov.vn or the e-invoice lookup application on mobile phones; support in preparing financial and accounting reports; simplify tax declaration and payment procedures. Warn consumers about the risks of invoicing by sellers who are subject to stopping the use of e-invoices, enhance the reputation of business households and individual businesses, demonstrate professionalism and modernity.

Recently, tax authorities at all levels in Can Tho City have had many solutions focusing on propaganda and supporting business units to deploy the application of e-invoices initiated from MTT. The tax authority has issued a document requesting its affiliated units to review the actual situation and make a list of enterprises and business households that provide goods and services directly to consumers. At the same time, coordinate with connection solution providers to organize conferences to guide the implementation of e-invoices initiated from MTT for the implementing entities. On the other hand, promote propaganda to taxpayers in many forms about the benefits of e-invoices initiated from MTT...

According to Mr. Vo Minh Luong, Head of the Binh Thuy - O Mon inter-district tax team, promoting e-invoices initiated from the MTT is identified as one of the key tasks that need to be focused on to ensure a healthy production and business environment and prevent budget losses. The unit strengthens propaganda solutions and supports taxpayers who are subject to implementation in the management area to implement e-invoices initiated from the MTT to manage retail revenue in the field directly to consumers such as shopping centers, retail of consumer goods, restaurants, hotels, retail of modern medicine, entertainment services, etc.

The implementation of e-invoices generated from MTT in Can Tho City has initially brought results. In 2024, there were 1,154 business establishments (including 684 enterprises and 470 business households) in the city subject to the implementation of e-invoices generated from MTT. By the end of 2024, 833 business establishments had registered to use e-invoices generated from MTT, completing the target set by the Tax Department. According to the Tax Department of Region XIX, in 2025, after review, the number of business establishments subject to the implementation of e-invoices generated from MTT in Can Tho City was 1,576 (including 568 enterprises and 1,008 business households). As of April 24, 2025, 94 business establishments (59 enterprises, 35 business households) have registered for electronic invoices initiated from MTT, reaching a rate of 6%...

Determined to complete the mission

Recently, according to the guidance in Article 8 of Circular No. 78/2021/TT-BTC of the Ministry of Finance , the use of electronic invoices generated from MTT is not mandatory. However, Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government amending and supplementing a number of articles of Decree 123/2020/ND-CP regulating invoices and vouchers, stipulates that from June 1, 2025, business households with revenue from 1 billion VND/year, operating in 6 groups of industries including: shopping malls, supermarkets, retail; food and beverage, restaurants, hotels; passenger transport services; art, entertainment and recreation services; other personal services, are required to use electronic invoices generated from MTT.

In preparation for the time when Decree 70/2025/ND-CP takes effect, tax authorities at all levels in Can Tho City are focusing on implementing many solutions. The Tax Department of Region XIX has issued a document requesting organizations, enterprises, and business households subject to the application of e-invoices initiated from MTT to coordinate with organizations providing e-invoice services and tax authorities to convert or register for use according to regulations. In April, tax teams in the area coordinated with service providers to organize conferences on e-invoices initiated from MTT. Accordingly, representatives of service providers introduced to enterprises, business households, and business individuals in the area technological solutions to support the use of e-invoices initiated from MTT according to the provisions of Decree 70/2025/ND-CP.

Mr. Le Trung Truc, Head of Viettel Can Tho's Corporate Customer Department, said: In the past time, Viettel Can Tho has accompanied the tax authorities in the city in the process of implementing instructions and solving problems for taxpayers implementing e-invoices initiated from MTT. In addition to technological solutions supporting the use of e-invoices initiated from MTT according to regulations, Viettel has built a preferential invoice package according to output suitable for the needs of business households. When using invoices, customers will be able to use Viettel's MTT module without incurring additional costs. Viettel does not charge an annual e-invoice maintenance fee, customers with remaining invoices will continue to use the service...

Currently, the tax authority continues to implement strong propaganda measures and actively support taxpayers to clearly understand the benefits, responsibilities and fairness in business, and implement e-invoices initiated from MTT according to regulations. The Tax Department recommends that organizations, business households, business individuals, and enterprises subject to applying e-invoices initiated from MTT according to the provisions of Decree No. 70/2025/ND-CP urgently prepare information technology infrastructure and equipment to proactively register for use before June 1, 2025, to avoid violations of regulations on invoices, documents, etc.

Decree No. 70/2025/ND-CP supplements the provision on transitional handling in Article 60 of Decree No. 123/2020/ND-CP: In case an organization, business household, or individual business is subject to applying electronic invoices generated from the MTT as prescribed in this Decree but does not have an MTT due to not meeting the requirements on information technology infrastructure and solutions for issuing electronic invoices from the MTT, the tax authority shall have a plan and solution to support and notify the taxpayer about the conversion to apply electronic invoices generated from the MTT. In case the taxpayer has been supported and notified by the tax authority about the conversion to apply electronic invoices generated from the MTT but does not convert, it shall be determined as a violation of the regulations on invoice use, the tax authority shall coordinate with competent authorities to handle the violation in accordance with the provisions of law.

T. TRINH

Source: https://baocantho.com.vn/tang-toc-trien-khai-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-a186465.html