Implementing circular on electronic invoices from cash registers

The Department of Taxation - Ministry of Finance has issued an urgent dispatch requesting the implementation of Circular 31 and Circular 32 of the Ministry of Finance.

The Tax Department directs the implementation of the new Circular on stamp and electronic invoice management.

Strengthening electronic stamp management

On May 31, 2025, the Minister of Finance issued Circular No. 31/2025/TT-BTC amending and supplementing a number of articles of Circular No. 23/2021/TT-BTC dated March 30, 2021. This Circular focuses on printing, issuing, managing and using electronic alcohol stamps and electronic cigarette stamps.

Specifically, the Circular amends Article 3 on stamp samples and regulations on affixing electronic stamps; amends Article 5 on management and sale of electronic stamps on imported cigarettes and electronic stamps on imported alcohol; amends Article 6 on management of electronic stamps on cigarettes and electronic stamps on alcohol produced for domestic consumption and amends Article 7 on stamp printing costs.

At the same time, it is stipulated that when an organization or individual issues a stamp to the production department, the organization or individual must scan the QR code attached to the stamp box or stamp block or stamp, and at the same time enter data to ensure the connection of information about the electronic stamp data transmitted to the Electronic Stamp Management System.

Regarding forms, the Circular replaces Form No. 02/TEM, Form No. 04/TEM, Form No. 07/TEM issued with Circular No. 23/2021/TT-BTC with new corresponding forms issued with Circular No. 31/2025/TT-BTC. At the same time, Form No. 03/TEM and Form No. 05/TEM of the old Circular are abolished.

Circular 32 regulates the use of electronic invoices in production and business activities.

Transaction electronic invoice apply new regulations

Circular No. 32/2025/TT-BTC takes effect from June 1, 2025, replacing Circular No. 78/2021/TT-BTC dated September 17, 2021. The Tax Department outlines some key points to note.

Firstly, from June 1, 2025, organizations declaring personal income tax must stop using electronic personal income tax deduction documents that have been implemented according to previous regulations and switch to applying electronic personal income tax deduction documents according to the provisions of Decree No. 70/2025/ND-CP dated March 20, 2025 of the Government .

Second, in case the organization providing electronic invoice services has signed a contract with the tax authority before July 1, 2023, the Tax Department requires the organization to continue to perform according to the contract until July 1, 2025.

Third, business households and business individuals who sell goods and provide services directly to consumers and are subject to the provisions of Clause 8, Article 1 of Decree No. 70/2025/ND-CP amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and vouchers will use electronic invoices generated from cash registers from the time the tax authority accepts the registration for use. In case of having registered to use electronic invoices from cash registers with the tax authority before June 1, 2025, they will continue to use them.

Fourth, in case the enterprise has activities of selling goods and providing services directly to consumers (commercial centers, supermarkets, retail, food and beverage, hotels, transportation, cinemas, entertainment, etc.), it must register to use electronic invoices with codes, electronic invoices without codes of the tax authority to serve the activities of selling goods and providing services directly to consumers. If before June 1, 2025, it has chosen to switch to using electronic invoices from cash registers according to the provisions of Decree 70/2025/ND-CP, it will continue to use the registered electronic invoices.

The leaders of the Tax Department requested the Branch Directors to proactively deploy and disseminate the new contents of the two above-mentioned Circulars to taxpayers and tax officials, and fully prepare conditions to ensure implementation from June 1, 2025.

In addition, the Tax Department said: There will be a document introducing in detail the new points of Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC so that Tax Branches can continue to propagate and disseminate to the taxpayer community and tax officials.

Source: https://baoquangninh.vn/trien-khai-thong-tu-ve-hoa-don-dien-tu-tu-may-tinh-tien-3360865.html