Deploying electronic invoices generated from cash registers to business households

The Tax Department has just issued Official Dispatch 3495/CT-NVT on continuing to promote the implementation of electronic invoices generated from cash registers and stepping up propaganda and support for business households.

Specifically, the Tax Department requires local tax authorities to ensure that there are no cases of business households temporarily closing due to lack of information, guidance, and support on registration and use of electronic invoices generated from cash registers; ensure that business households wishing to convert to an enterprise model are fully guided on legal regulations on business registration, tax registration, declaration, and tax payment of enterprises.

To ensure implementation for 100% of enterprises and business households that are required to use electronic invoices generated from cash registers, the Tax Department recommends that provincial and municipal tax authorities work with the People's Committees of communes, wards, statistical agencies, and local state agencies... to review and compile a list of business households that are currently operating.

Cases include: business households paying tax by declaration method; business households with revenue less than 1 billion VND/year but using cash registers; business households with revenue from 1 billion VND/year or more; business households with revenue close to 1 billion VND/year, with potential revenue exceeding 1 billion VND/year.

The Tax Department recommends that provincial and municipal tax authorities regularly analyze data on business households that have used and registered to have a plan to inspect and monitor the use of electronic invoices generated from cash registers in the management area. In cases where the tax authority has been informed and instructed but still intentionally violates, timely action must be taken.

Source: https://baodanang.vn/trien-khai-hoa-don-dien-tu-khoi-tao-tu-may-tinh-tien-toi-ho-kinh-doanh-3301147.html