ANTD.VN - The Ministry of Finance said that the creation of electronic invoices after each sale at gas stations in cases where invoices are not taken is done automatically and stored electronically (no need to print them out), so there is no congestion at gas stations.
Recently, the Ministry of Finance and the General Department of Taxation have issued documents urging the implementation of electronic invoices for each sale at petrol and oil retail outlets.
Prime Minister Pham Minh Chinh has also twice issued official dispatches requesting that petrol and oil retail outlets issue electronic invoices for each sale and connect data with tax authorities within December.
Regarding this issue, many opinions say that the implementation will cause waste and congestion at gas stations. However, the Ministry of Finance affirms that creating electronic invoices after each sale will not waste the buyer's time.
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Petrolimex is the unit that has implemented electronic invoices for each sale. |
The Ministry of Finance also said that, at Point c, Clause 14, Article 10 of Decree No. 123/2020/ND-CP stipulates: "For electronic invoices for selling gasoline to non-business individuals, it is not necessary to have the following indicators: invoice name, invoice model number, invoice symbol, invoice number; name, address, tax code of the buyer, electronic signature of the buyer; digital signature, electronic signature of the seller, value added tax rate".
At point a.1, clause 3, Article 22 of Decree No. 123/2020/ND-CP, regulations on transferring created electronic invoice data to tax authorities: "In particular, in the case of selling gasoline to customers, the seller shall summarize data of all gasoline sales invoices during the day by each item to display on the electronic invoice data summary table and transfer this electronic invoice data summary table on the same day".
Based on the above regulations, for customers who get invoices, gas stations will issue electronic invoices with full criteria according to regulations.
For customers who do not take invoices, gas stations must also issue invoices. However, issuing electronic invoices in this case is for individual customers who are not doing business, so the invoice does not necessarily have to have all the necessary information (no buyer information required).
The creation of electronic invoices is done automatically by software. The number of issued electronic invoices will be fully stored in electronic form (no need to print) at gas stations and ensure that they can be looked up when requested by competent authorities.
“Therefore, issuing electronic invoices for each sale does not waste time for buyers who do not need to get invoices, but still ensures that businesses comply with regulations and electronic invoices are stored and looked up when requested by competent authorities,” the Ministry of Finance affirmed.
The Ministry also said that the actual implementation at the Vietnam National Petroleum Group shows that issuing electronic invoices for each sale to customers who need to get an invoice will receive the electronic invoice in their email box for checking and comparison.
For non-business customers (who do not need to get invoices), the enterprise's electronic invoice issuance application system automatically processes, issues invoices and stores them in electronic form and transmits them to the tax authority according to the summary table of electronic invoice data for each item sold during the day.
“The issuance of electronic invoices for each sale will be implemented by the Group from July 1, 2023 at 2,700 stores in the system and there will be no congestion at gas stations,” said the Ministry of Finance.
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