Tax sector strengthens management and use of electronic invoices in petroleum business

According to Official Dispatch No. 1123/CD-TTg dated November 18, 2023 of the Prime Minister on strengthening the management and use of electronic invoices, contributing to promoting digital transformation, the Prime Minister requested ministries, branches and localities to immediately strengthen the implementation of appropriate, feasible and effective solutions to closely monitor, strengthen inspection and examination of the issuance and use of electronic invoices. Especially the issuance of electronic invoices at retail gasoline stores for customers for each sale, ensuring compliance with legal regulations and strictly handling any violations.

The General Department of Taxation has issued Official Dispatch No. 5080/TCT-DNL dated November 13, 2023 requesting tax authorities at all levels to urgently grasp the current situation of implementing electronic invoices for each sale of local petrol stations.

This ensures compliance with legal regulations on invoice management and use, and at the same time prevents the practice of selling without invoices in petroleum business activities.

bna-xăng.jpeg — Currently, only the gas stations of Nghe An Petroleum Company have posted signs requiring invoices to be issued after each sale of gasoline. Photo: Tran Chau

Currently, the legal basis for issuing electronic invoices for each sale of gasoline has been regulated. Specifically: According to Clause 1, Article 90 of the Law on Tax Administration No. 38/2019/QH14 dated June 13, 2019 on the principles of creating, managing and using electronic invoices: “1. When selling goods or providing services, the seller must create an electronic invoice to deliver to the buyer in a standard data format and must fully record the content according to the provisions of the law on tax and the law on accounting, regardless of the value of each sale of goods or provision of services”.

* Point i, Clause 4, Article 9 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents stipulates: “i) The time for issuing electronic invoices for the sale of gasoline at retail stores to customers is the time when the sale of gasoline is completed for each sale. The seller must ensure that all electronic invoices are fully stored for the sale of gasoline to customers who are non-business individuals, business individuals and ensure that they can be looked up when requested by competent authorities”.

* Point c, Clause 14, Article 10 of Decree No. 123/2020/ND-CP on the content of invoices 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”.

hoa đơn .jpeg — Electronic invoice. Photo: Internet

* Point a, Clause 3, Article 22 of Decree No. 123/2020/ND-CP on the method and time of transferring electronic invoice data also stipulates: “... Particularly 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.”

The tax sector requires units and enterprises to step up propaganda and guide stores and enterprises trading in petroleum in the area to immediately implement solutions to issue electronic invoices after each sale according to regulations; in which, it is emphasized that it is necessary to closely monitor the issuance and use of electronic invoices in general and electronic invoices for petroleum in particular; detect and strictly handle acts of issuing and using invoices and documents that are not in accordance with regulations./.

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