BAC GIANG - On March 20, 2025, the Government issued Decree No. 70/2025/ND-CP amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 2020 regulating invoices and documents (Decree No. 70), effective from June 1 this year. The Decree clearly states that households selling goods and providing services directly to consumers with revenue of VND 1 billion/year or more are required to issue electronic invoices generated from cash registers connected to tax authorities. To implement this regulation, the Tax sector as well as business households have been making efforts to implement and comply with the regulations.
Transparency in tax collection
More than 2 years ago, many businesses and business households that paid taxes by declaration method issued electronic invoices generated from cash registers to customers. However, business households that paid lump-sum tax did not use this type of invoice. Tax authorities collected taxes from households through assessment and estimation of revenue and production scale to determine the monthly tax payable. This collection method revealed many limitations such as: Lack of transparency, difficulty in controlling actual revenue of households, and possible loss of state budget revenue.
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Officers of the Bac Giang City Tax Team inspected the issuance of electronic invoices generated from the cash register at Mr. Hoang Van Cuong's household. |
Faced with that reality, the Government issued Decree No. 70 requiring businesses that sell goods and provide services directly to consumers in the fields of: Restaurants, hotels, passenger transport services, art services, entertainment, etc. with revenue of 1 billion VND/year or more to use electronic invoices generated from cash registers directly connected to tax authorities from June 1 this year. This means that these businesses will switch from paying lump-sum taxes to paying taxes by declaration method with electronic invoices generated from cash registers.
In fact, the application of electronic invoices generated from cash registers not only helps businesses issue invoices easily and quickly, but also creates favorable conditions for tax authorities to closely inspect and monitor budget collection activities, because invoice data is continuously updated to the tax authority's system. Thereby promptly preventing fraud and tax evasion. Moreover, when issuing electronic invoices generated from cash registers, the business household's revenue is recorded for each transaction, ensuring transparency.
Recognizing that importance, recently, the Tax Department of Region VI has directed specialized departments and inter-district tax teams to review households paying lump-sum taxes in the regulated fields with revenue of 1 billion VND/year or more to focus on propaganda and request strict implementation of issuing electronic invoices generated from cash registers. Focus on guiding the completion of information technology infrastructure to convert the form of lump-sum tax payment to payment by declaration and issuance of electronic invoices generated from cash registers. At the same time, coordinate with software providers to support households in installing the eTax Mobile electronic tax service application to facilitate tax declaration and payment.
Mr. Le Ba Ngoc, Head of the Tax Department of Region VI, said that the unit has assigned Deputy Heads of the Department to directly direct the implementation and use of electronic invoices generated from cash registers at each inter-district tax team. The specialized department is required to support the tax teams to speed up the application of electronic invoices generated from cash registers for business households with revenue of 1 billion VND/year or more before June 20 this year. The Department assigned the inter-district tax teams to cross-check the implementation results between units; coordinate with local authorities and functional agencies to strictly handle business owners who use electronic invoices in violation of regulations.
Strictly comply with regulations
In order to implement the above direction, the inter-district tax teams have assigned officers to be the focal point to deploy to each household. According to Mr. Pham Quang Nguyen, Head of the Bac Giang City Tax Team, up to now, along with propaganda, the unit has arranged 12 officers in charge of the area, publicizing phone numbers and email addresses to promptly guide and answer questions for households when issuing electronic invoices generated from cash registers. From June 1 to now, through propaganda and mobilization, the whole city has 39/79 business households with revenue of 1 billion VND/year or more paying lump-sum tax that have issued electronic invoices from cash registers.
For example, Mr. Hoang Van Cuong's household, owner of Moc Quan store, residential group 7, Ngo Quyen ward (Bac Giang city), has specialized in soft drink business for many years. Previously, Mr. Cuong's household still paid lump-sum tax, more than 10 million VND per month, but starting from June 1 this year, they switched to using electronic invoices generated from cash registers directly connected to the management system of the Tax sector. Accordingly, over the past 10 days, he has issued hundreds of electronic invoices according to regulations. Revenue control is carried out transparently.
| According to the Tax Department, after checking, the whole province has 316 business households paying lump-sum tax with revenue of 1 billion VND/year or more, of which 309 households have registered and used electronic invoices generated from cash registers. Thus, up to now, the whole province has 998/1,076 households completing the use of electronic invoices generated from cash registers. |
Implementing Decree No. 70, in Viet Yen town, there are currently 13 business households paying lump-sum tax switching to tax declaration and using electronic invoices generated from cash registers. In the districts of Lang Giang, Tan Yen, Luc Nam..., there are also many business households using this invoice. According to the Tax Department, after checking, the whole province has 316 business households paying lump-sum tax with revenue of 1 billion VND/year or more, of which 309 households have registered and used electronic invoices generated from cash registers. Thus, to date, the whole province has 998/1,076 households completing the use of electronic invoices generated from cash registers.
There are still many cases of delay in applying the regulations on tax declaration and payment, and temporary closure of restaurants to avoid inspection of goods invoices by authorities. Some stores have not installed software to issue electronic invoices from cash registers because they do not have computers; the cost of purchasing software, equipment to issue electronic invoices, and large invoice printers ranges from 15-20 million VND.
To increase the rate of using electronic invoices generated from cash registers, the Tax Department recommends that business households urgently install equipment to meet the declaration and payment of taxes according to new regulations. At the same time, organize training on the use of electronic invoices generated from cash registers for households; encourage software providers to issue invoices suitable for business households...
Source: https://baobacgiang.vn/tuan-thu-quy-dinh-ve-ke-khai-thue-va-xuat-hoa-don-dien-tu-postid419984.bbg
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