Still issue electronic invoices normally even if the address does not match

How to issue electronic invoices when changing administrative boundaries? Do I need to change my business registration certificate to the new address?

Taxpayers are not required to adjust information on their business registration certificates - Photo: TTD

These are questions that many businesses are particularly interested in and the tax industry has answered.

Waiting for address update, invoice as usual

How will the new administrative area names (provincial and communal levels) officially take effect from July 1 be recorded on electronic invoices? A representative of the Tax Department ( Ministry of Finance ) said there are two cases.

First, enterprises use electronic invoices through the electronic invoice system of solution providers. There are currently about 110 solution providers nationwide. Solution providers are responsible for automatically updating the customer's changed address fields on the electronic invoice system.

While waiting for the address update, taxpayers can continue to use the electronic invoice system as usual without being penalized. However, this will be maintained for a certain transition period, ensuring that it does not affect the business's operations.

As for some enterprises in remote, isolated and particularly difficult areas, they are allowed to use electronic invoices for free and create software to use electronic invoices on the tax authority's service portal without having to do anything.

The tax will automatically update the address field after the change. The e-invoice is issued as usual with the new address information field updated.

Business registration certificate: remains intact

Regarding the change of taxpayers' addresses according to the new administrative area list, the Tax Department also said that taxpayers are not required to adjust the information on the business registration certificate.

The tax authority will coordinate with the business registration authority and the Department of Administrative Police for Social Order (C06) of the Ministry of Public Security to obtain relevant information. When a business person needs to reissue or change the business registration certificate, he/she must contact the business registration authority to get a new or replacement certificate.

In a notice issued on June 30, the Tax Department of Region 2 (HCMC) said that the tax authority has completed updating taxpayer address information on the database system, based on the new administrative area list. This change does not require taxpayers to adjust the information on their business registration certificates.

In case the address stated on the invoice is the address that has been updated by the tax authority according to the new list, but does not match the address on the business registration certificate, the taxpayer can use this notice as a basis for explanation to the relevant authority or partners and customers.

If there is a need to update information on the business registration certificate, taxpayers must carry out procedures as prescribed at the business registration agency.

On July 1, the Tax Department completed the tax system with 34 provinces and cities and 350 basic tax units. Continuing to reorganize the tax authority apparatus in accordance with the 2-level local government model will bring many advantages to tax management and to the people and businesses themselves.

At the same time, the new model allows tax authorities to operate closely with local authorities, covering all revenue sources, increasing the initiative of local budgets.

The tax sector has a very large and diverse management object, with over 1 million enterprises and organizations; over 3.4 million households and business individuals... and over 23 million individuals paying personal income tax from salaries and wages and tens of millions of individuals paying tax on non -agricultural land use.

Mr. Kim Nyoun Ho (Chairman of the Korean Chamber of Commerce in Vietnam - Kocham):

Expect to reduce procedural burden

The Korean business community in Vietnam has both concerns and expectations for the merger process. We expect that administrative reform can contribute to standardizing and simplifying procedures, and that the implementation of the "one-stop" mechanism will help reduce the burden of administrative procedures for businesses. However, at the same time, we have some concerns about the risk of disruption in administrative enforcement due to changes in standards and regulations related to licensing, land, and taxes; and the possibility of delays due to the process of developing and implementing new regulations.

Therefore, Kocham plans to recommend that the Vietnamese Government ensure the rights of enterprises that have been operating in Vietnam, apply measures to extend licenses when necessary, and limit the occurrence of overlapping regulations during the implementation process.

Currently, Kocham is working closely with the Vietnamese Government to monitor and discuss comprehensively many important issues such as: value-added tax refund, response to tariff policies, supply chain stability, education - schools, land - administrative procedures, USD payment transactions. These efforts aim to contribute to maintaining a stable, long-term investment environment and operating conditions for Korean enterprises in Vietnam.

Warning about fake requests for taxpayers to update information

The Tax Department of Region 1 has just issued a warning about the situation of fake tax agencies asking taxpayers to update their address information.

This place affirms that the tax authority does not require organizations, enterprises, and business households to submit citizen identification cards or business registration certificates to update information according to the 2-level local government model.

Taxpayers need to be vigilant against acts of impersonating tax authorities via phone, email, or text messages with the aim of defrauding and profiting. Taxpayers should absolutely not follow instructions from unofficial sources.

According to the Tax Department of Region 1, the tax authority has reviewed, standardized, and updated the addresses of organizations, enterprises, and business households according to the list of 2-level administrative areas (provincial and communal levels) on the tax sector's database system.

The tax authority will notify the taxpayer of the taxpayer's address according to the new administrative area and information of the tax authority directly managing the taxpayer (via the electronic tax transaction account, taxpayer's email, eTax Mobile application of the legal representative).

Tax Department Region 2 officially changed its name to Ho Chi Minh City Tax Department

From July 1, Tax Department Region 2 was officially renamed Ho Chi Minh City Tax Department with 29 affiliated tax offices in the area, including Ho Chi Minh City, Binh Duong province and Ba Ria - Vung Tau province before.

On June 30, the Tax Department issued Decision No. 1378/QD-CT regulating the names, headquarters, and management areas of 350 tax offices under the tax offices of provinces and centrally run cities, effective from July 1. Accordingly, the Tax Office of Region 2 was officially renamed Ho Chi Minh City Tax Office with 29 tax offices under its management in the area, including Ho Chi Minh City, Binh Duong province, and Ba Ria - Vung Tau province before.

In which, base tax from 1 - 20 manages the area formerly belonging to Ho Chi Minh City, base tax from 21 - 24 manages the area formerly belonging to Ba Ria - Vung Tau province, and base tax from 25 - 29: manages the area formerly belonging to Binh Duong province.

ANH HONG - LE THANH - HONG PHUC

Source: https://tuoitre.vn/van-xuat-hoa-don-dien-tu-binh-thuong-du-dia-chi-chua-khop-20250702075238949.htm