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THE
GOVERNMENT
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.
04/2014/ND-CP
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Hanoi, January
17, 2014
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DECREE
AMENDING AND
SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 51/2010/ND-CP
DATED MAY 14, 2010, PROVIDING FOR GOODS SALE AND SERVICE PROVISION INVOICES
Pursuant to the December 25, 2001 Law
organization of Government;
Pursuant to the November 29, 2006 Law on tax
administration and the November 20, 2012 Law amending and supplementing a
number of articles of Law on tax administration;
Pursuant to the June 17, 2003 Accounting Law;
Pursuant to the November 29, 2005 Law on
e-transaction;
Pursuant to the June 03, 2008 Law on value-added
tax, and the June 19, 2013 Law amending and supplementing a number of articles
of Law on value-added tax;
At the proposal of Minister of Finance;
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Article 1. To amend and supplement a number of
articles of the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010,
providing for goods sale and service provision invoices as follows:
1. To amend Clause 1, Clause 2 Article 4 as
follows:
“1. Invoices provided in this Decree include the
following types:
b) Value-added invoice, which is a goods and
service sale invoice reserved for organizations declaring value-added tax under
credit method;
c) Goods-sale invoice, which is a goods and service
sale invoice reserved for organizations and individuals declaring value-added
tax under direct method.
d) Other invoices, including: Tickets, cards or
vouchers under other names but they have form and content specified in Clauses
2 and 3 this Article.
2. An invoice may be presented
under the following forms:
a) Self-printed invoice, which is printed out by
business organizations themselves from computers, cash registers or other
machines when selling goods or services;
b) E-invoice, which is a combination of e-data
massages on goods and service sale which are created, made, sent, received,
stored and managed under the Law on E-Transactions and guiding documents;
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2. To amend and supplement Article 5 as follows:
“Article 5. Principles of creation and issuance
of invoices
1. Business organizations that fully satisfy the
conditions specified in Articles 6 and 7 of this Decree may themselves print invoices
or create e-invoices for use in goods and service sale.
2. Business organizations that have tax
identification numbers but fail to fully satisfy the conditions specified in
Clause 1 of this Article must order the printing of invoices for their goods
and service sale.
3. Tax offices of provinces and centrally run
cities (below referred to as provincial-level Tax Departments) shall order the
printing of, and issue, invoices for distribution or sale to organizations and
individuals under Article 10 of this Decree.
4. Enterprises that fully satisfy the conditions
specified in Article 22 of this Decree may print invoices for other
organizations.
5. Business organizations may concurrently use
invoices of different forms. The State encourages the use of e-invoices.
6. Invoice-printing organizations are not permitted
to print the same serial numbers for invoices with the same symbol.
7. Before using invoices for goods or service sale,
organizations shall notify their issuance under Articles 11 and 12 of this
Decree.”
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“Article 6. Self-printed invoices
1. Enterprises established under law in industrial
parks, economic zones, export-processing zones or hi-tech parks; enterprises
having a charter capital level prescribed by the Ministry of Finance; and
public non-business units conducting production and business activities under
law may themselves print invoices after obtaining their tax identification
numbers.
2. Business organizations, except those defined in
Clause I of this Article, may themselves print invoices for goods and service
sale if they fully satisfy the following conditions:
a) Having granted tax identification numbers;
b) Having turnover from goods and service sale;
c) Not having been sanctioned for tax-related violations
at the level prescribed by the Ministry of Finance within 365 (three hundred
and sixty five) consecutive days by the date of notification of the issuance of
self-printed invoices;
d) Having equipment systems for printing and making
out invoices when selling goods or services;
dd) Being accounting units as defined in the
Accounting Law and having goods and service sale software linked with
accounting software to ensure that invoices will be printed and made out only
when accounting operations arise;
e) Having written request for use of self-printed
invoices and getting permission of tax offices. Within 05 working days, tax
offices directly managing must have reply on registration for use of
self-printed invoices of enterprises.
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4. For enterprises infringing management and use of
invoices; enterprises having high risk of compliance with tax law. The Ministry
of Finance shall, base on law on tax administration and law on information
technology, conduct measures to supervise, manage appropriate aiming to
implement in accordance with law on invoices.
5. Enterprises using self-printed invoices which
commit violations involving invoices and handled administrative violations on
acts of tax avoidance, tax fraud or enterprises of tax-related high risk as
prescribed in Law on tax administration are not entitled to use self-printed
invoices and must buy invoices of tax offices in a defined term as prescribed
in Clause 2 Article 10 of this Decree. Time of not using self-printed
invoices is counted from day of decision on sanction of administrative
violations involving tax avoidance, tax fraud into force (for enterprises that
commit invoice-related violations resulted to tax avoidance, tax fraud) or from
time as required by tax offices (for enterprises of tax-related high risk).
The Ministry of Finance shall guide specifically provision in this
Clause.
6. The Ministry of Finance shall specify and guide
the establishments of production and business in use of cash registers that can
print the goods sale and service provision invoices as prescribed by law on
invoice management.”
4. To amend and supplement Clause 2 Article 8 as
follows:
“2. Organizations having business activities,
enterprises having tax identification numbers are entitled to order the printing
of invoices for goods sale and service provision, excluding business households
and individuals and enterprises specified at Clauses 4 and 5 Article 6 of this
Decree.
Before ordering for printing of invoice for the
first time, organizations having business activities, enterprises (excluding
entities eligible for creating invoices printed under an order) must send to
tax offices directly managing a written registration for use of invoices
printed under an order. Within 5 working days, tax offices directly managing
must have reply on registration for use of invoices printed under an order of
enterprises.
Enterprises using invoices printed under an order
which commit violations involving invoices and handled administrative
violations on acts of tax avoidance, tax fraud or enterprises of tax-related
high risk as prescribed in Law on tax administration are not entitled to use
invoices printed under an order and must buy invoices of tax offices in a
defined term as prescribed in Clause 2 Article 10 of this Decree. Time of
not using invoices printed under an order is counted from day of decision on
sanction of administrative violations involving tax avoidance, tax fraud into
force (for enterprises that commit invoice-related violations resulted to tax avoidance,
tax fraud) or from time as required by tax offices (for enterprises of
tax-related high risk). “
5. To amend and supplement Clause 2 Article 10 as
follows:
“2. Invoices ordered by provincial-level Tax
Departments for printing to sell to organizations not being enterprises but
having business activities, to business households and individuals with
establishments based in localities and enterprises banned ordering for
printing, self-printing the invoices specified at Clauses 4 and 5 Article 6,
Clause 2 Article 8 of this Decree. Enterprises shall buy invoices of tax
offices within 12 months. After 12 months, if enterprises satisfy conditions
for self-printing or ordering for printing of invoices, tax offices shall
notify enterprises to turn to the self-creation of invoices for use or further
purchase of invoices provided by tax offices in case of failing to satisfy
conditions for self-printing or ordering for printing of invoices.”
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“Article 22. Condition on and responsibilities
of invoice-printing organization, organizations supplying invoice-printing
software
1. Condition on and responsibilities of
invoice-printing organization:
a) Conditions:
An invoice-printing organization must be an
enterprise possessing a printing permit.
b) Responsibilities:
- To print invoices under signed contracts; to
refrain from outsourcing any or all of printing stages to other printing
organizations;
- To manage, preserve and dispose of printing molds,
printed blanks, printed invoices and defective printed invoices as agreed
between the two parties and provided by law;
- To liquidate the printing contracts with
organizations or individuals ordering the printing of invoices and handle
printing molds and substandard products under the Finance Ministry's
regulations;
- On 3-month basis, to send reports on printing of
invoices to tax offices directly managing them.
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a) Conditions:
Organizations supplying invoice-printing software
must be enterprises possessing certificate of business registration
(certificate of enterprise registration), in which have trades of computer
programming or software publication, unless organizations self supplying
invoice-printing software for use.
b) Responsibilities:
- To ensure that a invoice-printing software that
is supplied to a unit shall comply with regulations on self printing invoices;
not supply software printing false invoices coinciding with forms in software
supplied to other enterprises.
- On 3-month basis, to send reports on supply of
invoice-printing software to tax offices directly managing them.”
Article 2. Effect
1. This Decree takes effect on March 01, 2014.
2. The Ministry of Finance shall guide
implementation of this Decree.
3. Ministers, Heads of ministerial-level agencies,
Heads of Governmental agencies, chairpersons of provincial/municipal People’s
Committees and relevant organizations and individuals shall implement this
Decree.
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ON BEHALF OF
GOVERNMENT
THE PRIME MINISTER
Nguyen Tan Dung