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MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 39/2014/TT-BTC
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Hanoi, March 31, 2014
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CIRCULAR
GUIDELINES FOR THE GOVERNMENT'S
DECREE NO. 51/2010/ND-CP DATED MAY 14, 2010 AND DECREE NO. 04/2014/ND-CP DATED
JANUARY 17, 2014 ON SALE INVOICES
Pursuant
to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 and
the Law No. 21/2012/QH13 dated November 20, 2012 on amendments to the Law on
Tax administration;
Pursuant
to the Law on Accounting No. 03/2003/QH11 on June 17, 2003;
Pursuant
to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008 and the Law
No. 31/2013/QH13 dated June 19, 2013 on amendments to the Law on Value-added
tax
Pursuant
to the Law on Electronic transaction No. 51/2005/QH11 dated November 29, 2005;
Pursuant
to the Government's Decree No. 51/2010/ND-CP dated May 14, 2010 on sale
invoices; Decree No. 04/2014/ND-CP dated January 17, 2014 amendments to the
Decree No. 51/2010/ND-CP;
Pursuant
to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining
the functions, tasks, entitlements and organizational structure of the Ministry
of Finance;
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The
Minister of Finance provides instructions on sale invoices
Chapter I
GENERAL
INSTRUCTIONS
Article 1. Scope
This
Circular provide instructions on printing, publishing, and using invoices for
goods sale and service provision (hereinafter referred to as invoices); tasks
and entitlements of tax authorities and agencies involved in printing,
publishing, managing, and using invoices; rights, obligations, and
responsibilities of organizations and individuals (hereinafter referred to as
entities) for printing, publishing, and using invoices; inspection of invoices.
Article 2. Regulated subjects
1.
Sellers of goods and providers of services, including:
a)
Vietnamese organizations, households, and individuals that sell goods and/or
provide services in Vietnam or to abroad;
b)
Foreign organizations, households, and individuals that sell goods and/or
provide services in Vietnam or sell goods manufactured in Vietnam to abroad;
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2.
Organizations that print invoices (hereinafter referred to as printing
facilities), provide invoice-printing software, organizations that broker
electronic invoice solutions.
3. Buyers
of goods and/or services.
4. Tax
authorities and other entities involved in printing, publishing, and using
invoice.
Article 3. Types and formats of invoices
1. An
invoice is a document issued by a seller on which information about the goods
sale or service provision is displayed as prescribed by law.
2. Types
of invoices:
a) VAT
invoices (template 3.1 in Appendix 3 and template 5.1 in Appendix 5 enclosed
herewith) are invoices used by organizations that declare and calculate VAT
using credit-invoice methods for:
-
Domestic goods sale and service provision;
-
International transport;
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- Export of goods or services to
abroad.
b) Goods
sale invoices are used by:
-
Entities that declare and calculate VAT using direct method when selling goods
and services in Vietnam or exporting them to free trade zones, and other cases
considered export of goods and services to abroad (template 3.2 in Appendix 3
and template 5.2 in Appendix 5 enclosed herewith).
- Goods
and service sale to the domestic market by entities in free trade zone, goods
sale and service provision among entities in a free trade zone, export of goods
and services to abroad. In this case, the invoices must say “Dành cho tổ chức,
cá nhân trong khu phi thuế quan” (For entities in free trade zones) (template
5.3 in Appendix 5 enclosed herewith)
Example:
- Company
A is a company that declares VAT using credit-invoice method, sells goods in
Vietnam and export goods. Company A shall use VAT invoices for its sales of
goods in and goods export.
- Company
A is a company that declares VAT using credit-invoice method, sells goods in
Vietnam and to entities in free trade zone. Company A shall use VAT invoices
for its sales of goods in Vietnam and to entities in free trade zone.
- Company
C is a export processing company that sells goods in Vietnam and exports goods
to other countries, thus company C shall use sale invoices saying “Dành cho tổ
chức, cá nhân trong khu phi thuế quan” (For entities in free trade zones).
- Company
D is a company that declares VAT using direct method. Company D shall use sale
invoices when selling goods in Vietnam, selling goods to free trade zones, and
exporting goods.
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d) Air
freight receipts, receipt for international transport charges, receipts for
banking service charges shall be issued in conformity with international
practice and relevant laws.
3. Format
of invoices:
Invoices
may be in the form of:
a)
Invoices printed by sellers using computers, cash registers, or other machines
when selling goods and services;
b)
Electronic invoices are collections of electronic data about sales of goods and
services that are created, issued, sent, received, stored, and managed in
accordance with the Law on Electronic transactions and its guiding documents;
c)
Ordered invoices are invoices printed as ordered and used for sale of goods and
services, or invoices ordered by tax authorities and sold to other entities.
4. The
documents printed, published, used, and managed as if invoices are notes of
goods delivery and internal circulations, notes of delivery of goods to agents
(templates 5.4 and 5.5 in Appendix 5 enclosed herewith).
Article 4. Contents of issued invoices
1. All
contents of an issued invoice must be displayed on the same page.
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The type
of the invoice must be displayed on each invoice. Example: VAT INVOICE, SALE
INVOICE, etc.
If an
invoice is also used as a document for bookkeeping or sale management, it may
have an additional name written after the invoice type using a smaller font
size or between round brackets. Example: VAT INVOICE - WARRANTY NOTE, VAT
INVOICE (WARRANTY NOTE), VAT INVOICE - RECEIPT, VAT INVOICE (RECEIPT), etc.
b)
Invoice template numbers and invoice symbol.
Invoice
template number reflects the type of the invoice, copy numbers, and template
number of a type of invoices (a type of invoice may have multiple templates).
Invoice
symbol is meant to distinguish invoices with Vietnam’s alphabet and last two
digits of the year.
For
ordered invoices, the last two digits of the year indicate the year in which
the invoices are printed. For self-printed invoices, the last two digits are
the year in which invoices started to be used according to the
notification of invoice publication, or the year in which invoices were
printed.
Example:
Company X notifies the publication of 500 self-printed invoices on June 07,
2014, from No. 201 to No. 700. These 500 invoices are not used up by 2014.
In 2015, company X may used up these invoices.
If
company X does not want to keep using the published but unused invoices, the
unused invoices shall be destroyed and a notice of new invoice publication
shall be made.
c) Names
of copies of an invoice:
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+ Copy 1
which is kept by the issuer.
+ Copy 2
which is given to the buyer.
From the
third copy onwards, the copies shall be named according to their functions
decided by the invoice issuer. Every separate invoice provided by a tax
authority must have 3 copies. The third copy shall be kept by the tax
authority.
Sellers
of products of which the right to ownership or the right to enjoyment must be
registered with competent authorities shall create and publish invoices that
have 3 copies or more. 2 of them shall be given to the buyer, and the third one
shall be used for registration of the right to ownership or the right to
enjoyment.
If
sellers of such products only use 2-copy invoices, the buyers of such products
must register the right to ownership or right to enjoyment (of cars,
motorbikes, etc.) at a competent authority, where the second copy of the
invoice is kept (e.g. a police authority). The following documents may be used
to do bookkeeping, declaring tax, deducting tax, making statement of state
capital: second copy of the invoices (a photocopy certified by the seller),
payment receipts, registration fee receipts (photocopy of the second copy)
related to the products that need to be registered.
d)
Ordinal numbers of invoices.
Ordinal
numbers of invoices are a series of natural number in the invoice symbol, which
consists of 07 digits.
dd) Name,
address, taxpayer identification number (TIN) of the seller;
e) Name,
address, TIN of the buyer;
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In a VAT
invoice, apart from the line “unit price” which indicates price exclusive of
VAT, there must be other lines indicating VAT rate and VAT amount. The total
amount payable must be written both in numbers and in words.
h) The
buyer and the seller must write their names, append the seller’s seal, and
write the date on the invoice.
i) Names
of the printing facility. (hereinafter referred to as printing organization)
The name,
TIN of the invoice-printing facility must be displayed on ordered invoices,
including the ordered invoices used by the printing organization itself.
k)
Invoices must be written in Vietnamese. If a text must be written in a foreign
language, it must be put between a pair of brackets () below the Vietnamese
text, and must be smaller than the Vietnamese text. The number written on
invoices are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. There is a
dot (.) after every three zeros (0) from the right, and there is a comma (,)
before the decimal number, if any. Where an company uses an accounting software
program in which is a comma (,) is used after every three zeros (0) from the
right, and a dot (.) is placed before the decimal number; the text on invoices
is Vietnamese without diacritics, the invoices of such company may be expressed
the same way. The total payment on the invoice must be written in words. The Vietnamese
text without diacritics must ensure that the invoice is not misinterpreted. Any
company that wishes to use Vietnamese without diacritics, a comma (,) is used
after every three zeros (0) from the right, and a dot (.) is placed before the
decimal number must send a written application for registration to the tax
authority and take responsibility for the accuracy of the invoices issued this
way.
Invoices
of the same template used by an entity must have the same dimensions (in case
invoices are printed by cash registers using paper rolls, the lengths of
invoice may vary according to the quantity of goods sold).
2.
Optional contents on issued invoices.
a) Apart
from the compulsory contents prescribed in Clause 1 of this Article, the trader
may provide additional information serving their business, including logo,
decoration, or advertisements.
b)
Additional information must be conformable with applicable law, must not block
or obscure the compulsory contents.
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a) The
trader may create, publish, and use invoices without buyers' signatures or the
seller’s seal in the following cases: electricity bills, water bills, telephone
bills, banking service bills that are self-printed as prescribed in this
Circular.
b) In the
cases below, some compulsory contents may be omitted unless the buyer is an
accounting unit and requests the seller to issue an invoice that contains all
compulsory information mentioned in Clause 1 of this Article:
- Invoices
printed by supermarkets and shopping malls established under the law may omit
names, TINs, signatures of buyers and seals of sellers.
- Stamps
and tickets that have prices printed thereon may omit signatures, seal of
sellers, names, address, TINs, and signatures of buyers.
-
Provincial Departments of Taxation shall consider allowing companies that use
large amounts of invoices and adhere to tax laws to omit their seals on the
invoices at their request according to their business operation, selling method,
and invoicing method. Departments of Taxation shall provide instructions on
invoices on which the seller’s seal is not required.
- Other
cases shall comply with instructions of the Ministry of Finance.
Chapter II
CREATING AND
PUBLISHING INVOICES
Article 5. Rules for creating invoices
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2. An
organization may create multiple types of invoices (self-printed invoices,
ordered invoices, electronic invoices) in accordance with Decree No.
51/2010/ND-CP, Decree No. 04/2014/ND-CP, and this Circular.
a) New or
operating organizations/companies may create invoices in the cases mentioned in
Point a Clause 1 Article 6 of this Circular.
b)
Business organizations may design their own invoices if the conditions in Point
b Clause 1 Article 6 of this Circular are satisfied.
c) The
business organizations mentioned in Point a and Point b of this Clause that are
not able to print invoices may design ordered invoices in accordance with
instructions in Article 8 of this Circular.
d)
Organizations that pay VAT using credit-invoice method, are not those mentioned
in Point a or Point b of this Clause, and are not required to buy invoices from
tax authorities may designed their ordered invoices in accordance with
instructions in Article 8 of this Circular.
dd)
Organizations that are not companies but do business (including cooperatives,
foreign contractors, project management boards); business households and
businesspeople; other organizations and companies that are not allowed to print
or order invoices shall buy invoices printed by tax authorities in accordance
with Article 11 of this Circular.
e) Public
service providers that engage in manufacture or business, satisfy conditions
for printing invoices in Clause 1 Article 6, but are not able to print
invoices themselves may order the invoices or buy invoices printed by tax
authorities.
g)
Organizations other than companies; households and individuals that are not
doing business but sell goods or services irregularly and need invoices shall
be provided with separate invoices by tax authorities.
3.
Numbers of different invoices with the same symbol must not be repeated.
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Article 6. Creating self-printed invoices
1.
Entities permitted to create self-printed invoices
a)
Companies and public service agencies may create self-printed invoices since
they are granted TINs, including:
-
Companies established under regulations of law in industrial parks, Economic
Zone, export-processing zones, hi-tech zones.
- Public
service agencies that engages in manufacture and/or trade as prescribed by law.
- Any company or bank whose charter
capital is VND 15 billion or more according to contributed capital when the
notice of invoice publication is made, including their branches and affiliated
units that declare and pay VAT in provinces other than the province where their
headquarter is situated.
Example: VT Telecommunications
Corporation whose head office is located in Hanoi has a charter capital of more
than 15 billion when invoices are published. The Corporation has created
self-printed invoices. Its branches and affiliated units in other provinces
shall declare and pay VAT in other provinces may also create self-printed
invoices.
b) Any company that is established
from the effective of this Circular, has a charter capital of below 15 billion,
is a manufacturer or service provider that purchases fixed assets, machinery,
and equipment worth VND 1 billion or more according to corresponding sale
invoices may print its own invoices to serve the goods sale or service
provisions when the notice of invoice publication is made, on condition that:
-
Taxpayer ID number has been obtained;
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-
Invoices are issued and printed by machines (computers, printers, cash
registers) when selling goods and services;
- The
company is an accounting unit Pursuant to the Law on Accounting and has
invoice-printing software to monthly send data to accounting books for
recording revenues and making VAT statements.
- The
company has not incurred any penalties for tax offences, or has complied with
decisions on penalties for tax offences, provided the total fine does is below
VND 50 billion within 365 consecutive days prior to the date of the first notice
of issuance of self-printed invoices.
- A
written request for permission to use self-printed invoices (Template 3.14 of
Appendix 3 enclosed herewith) granted by a supervisory tax authority. Within 5
working days from the receipt of the written request for permission, the
supervisory tax authority must offer opinions about conditions for using
self-printed invoices (template 3.15 of Appendix 3 enclosed herewith).
c) Before
creating invoices, any of the organizations mentioned in Point a and Point b of
this Clause must issue a decision to use self-printed invoices and take
responsibility for such decision.
A
decision to use self-printed invoices must specify:
- The
instruments (computers, printers, software) use for printing invoices;
- Names
of the department or service provider in charge of invoice-printing techniques;
-
Responsibilities of each department related to the creation, issuance,
circulation, and storage of data about self-printed invoices within the
organization;
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2.
Self-printed invoices may be created using invoice-printing software from
computers, cash registers, or other kinds of machines, provided:
-
Invoices are numbered automatically. Each copy of an invoice number is only
printed once. If a copy is printed two times or more, it must be expressed as a
copy.
-
Invoice-printing software must ensure security by classifying users so that
unauthorized people cannot change data of the application.
3.
Conditions and responsibilities of providers of invoice-printing software.
a)
Conditions
Any
provider of invoice-printing software must be a company that has a Certificate
of Business Registration (or a Certificate of Business registration) that
licenses computer programming or software publishing (except for the
organizations that use their own invoice-printing software).
b)
Responsibilities
-
Invoice-printing software provided must comply with regulations on self-printed
invoices. It is prohibited to print invoices using the templates provided in
the software provided for other companies.
- Make
and send reports on provision of invoice-printing software to supervisory tax
authorities. The report must specify names, TINs, addresses of users of
invoice-printing software (template 3.7 of Appendix 3 enclosed herewith).
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In case a provider of
invoice-printing software stops providing invoice-printing software, the last
invoice-printing report shall reflect the period from the beginning of the
reporting period to the day the provider of invoice-printing software stops
providing invoice-printing software. The report on provision of
invoice-printing software must be submitted by the 20th of the month succeeding
the month in which provision of invoice-printing software is stopped.
In case a provider of
invoice-printing software has just started its provision of invoice-printing
software or resumes its provision of invoice-printing software after an
interval, the report shall reflects the period from the commencement date or
resumption date to the end of the quarter.
In case the provider of
invoice-printing software is an overseas organization or a company that creates
their own invoice-printing software for internal use, it is not required to
report the provision of invoice-printing software.
Tax authorities shall receive
reports and post the data on the website of the General Department of Taxation
within 03 working days from the receipt of reports.
4. Companies posing high tax risks
according to guidance in Clause 2 Article 11 of this Circular and does not buy
invoices from tax authorities shall use self-printed invoices as follows: enter
the website of the tax authority (The General Department of Taxation or
Department of Taxation) and use invoice-printing software of such tax authority
to issue invoices when selling goods or providing services in order for the tax
authority to control all data of self-printed invoices issued by such
companies.
Article 7. Creating electronic invoices
1.
Electronic invoices shall be created, issued, and processed using the computers
of organizations that have TINs when they sell goods and/or services, and
stored on computers of all parties in accordance with regulations of law on
electronic transactions.
2.
Electronic invoices shall be used in accordance with regulations of law on
electronic transactions.
3. The
management and use of electronic invoices must comply with Circulars of the
Ministry of Finance on creating, publishing, and using investment incentives
for sale of goods and services.
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1. Entities permitted to create
ordered invoices:
a) If any
of the new business organizations permitted to print their own self-printed
invoices mentioned in Article 6 of this Circular does not use self-printed
invoices, it may create ordered invoices for sale of its goods and services.
b) Any of
the business organizations and companies that is not permitted to buy invoices
from tax authorities mentioned in Article 11 and Article 12 of this Circular
may create invoices for sale of its goods and services.
Before
the placing first order for invoices, the company must send a written request
for permission to use ordered invoices to the supervisory tax authority
(template 3.14 Appendix 3 enclosed herewith).
Within 5
working days from the receipt of the written request, the supervisory tax
authority must make a response (template 3.15 of Appendix 3 enclosed herewith).
c)
Provincial Departments of Taxation shall create ordered invoices, then sold,
distribute them to the entities mentioned in Article 11, Article 12, and
Article 13 of this Circular.
2.
Ordered invoices using existing templates must have items with sufficient
information mentioned in Clause 1 Article 4 of this Circular.
Entities
permitted to create self-printed invoices shall decide and order their own
invoice template.
Business
organizations that order invoice must print their names and taxpayer ID number
on the invoices.
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The name
of the Provincial Department of Taxation that orders the invoices shall be
placed on the upper left corner of every invoice.
3.
Printing ordered invoices
a)
Ordered invoices shall be printed under contracts between business
organizations or Provincial Department of Taxation with any printing facility
that satisfies the conditions in Point a Clause 4 of this Article.
invoice.
4. Conditions and responsibilities
of printing facilities
a) Conditions
A printing facility must be a
company who has an unexpired business registration and a license for printing
(including printing of publications and non-publications).
In case a public service provider
engages in manufacture or business as a company, has a license for printing,
printing machinery and equipment may print invoices ordered by other
organizations.
b) Responsibilities
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- Manage, preserve the films,
plates, and similar instruments used for creating ordered invoice under
agreements with the organizations that place the orders (clients). The films and
plates to be used later must be sealed and stored;
- Destroy erroneous, repeated,
redundant invoices; destroy the films, plates, and similar instruments used for
creating ordered invoice under agreements with the clients;
- Finalize contracts with clients;
- Make and send reports on the
orders for printed invoices to supervisory tax authorities The report must
specify: name, TIN, address of the client; type, invoice symbol, template
number; quantity of printed invoices (and their numbers) order by each organization
(template 3.7 Appendix 3 enclosed herewith).
Reports on ordered invoices shall
be submitted to supervisory tax authority quarterly. The report of the 1st
quarter must be submitted by April 30; 2nd quarter by July 30, 3rd quarter by
October 30, and 4th quarter by January 30, of the next year.
In case the printing facility stops
taking printing orders, the last invoice printing reports shall reflect the
period from the beginning of the reporting period to the day the facility stops
taking invoice printing orders. The report shall be submitted by the 20th of
the month succeeding the month in which invoice printing is suspended.
In case printing facility has just
started its business or resumes its invoice printing after an interval, the
report shall reflects the period from the commencement of the business or the
resumption of the invoice printing to the end of the quarter.
Tax
authorities shall receive reports and post the data on the website of the
General Department of Taxation within 03 working days from the receipt of
reports.
Article 9. Publishing invoices of business organizations
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2. The
notice of invoice publication must specify: Name, TIN, address, phone number of
the invoice-publishing unit, types of invoices (names, symbols of invoices,
template numbers, commencement dates, quantity of published invoices (a range
of numbers)), name and TIN of the printing facility (if invoices are ordered),
name and TIN (if any) of the provider of invoice-printing software (if invoices
are self-printed), names and TINs (if any) of intermediary provider of
electronic invoices (applied to electronic invoices); date of the notice of
invoice publication, name and signature of the legal b) Invoice-printing
contracts shall be made in accordance with the Civil Code. The contract must
specify the type of invoice, template number, invoice symbol, quantity, ordinal
numbers of invoices (a range of numbers), and be enclosed with a sample
invoice, a notification of the tax authority of the company’s use of ordered
invoices.
c) In
case a printing facility prints ordered invoices serving its sale of goods and
services, it is required to have a decision to print invoices made by the head
of the printing facility. The decision must contain sufficient information such
as the type of invoice, template number, invoice symbol, quantity, ordinal
numbers (a range of numbers), and be enclosed with a sample representative, and
the organization’s seal.
Pursuant
to the use of invoices and adherence to regulations on management and use of
invoices of the organization, the supervisory tax authority shall determine the
quantity of invoices that may be published and used for 3 to 6 months.
Any bank,
credit institution, or its branches that use their own invoices for service
charges, shall send a notice of invoice publication enclosed with shall to the
tax authority, register the invoice number structure. The quantity of published
invoices is not required to be registered.
In case the
name and/or address of the business organization is changed but the published
invoices, on which the name, and address are printed, are not used up and the
business organization wishes to keep using such ordered invoices, the new name
and/or address shall be stamped next to the existing name and address. A notice
of information adjustment shall be sent to the supervisory tax authority
(template 3.13 Appendix 3 enclosed herewith).
When the
business organizations is moved and thus under the management of a new tax
authority but it wishes to keep using the published invoices that remain, an
invoice use report shall be submitted to the new tax authority and the new
address shall be stamped on the invoice. A manifest of remaining invoices
(template 3.1 in Appendix 3 enclosed herewith) and a notice of information
adjustment shall be sent to the new tax authority (specifying the number of
remaining invoices). In case business organization does not wish to use the
published invoices that remain, they shall be destroyed. A report on invoice
destruction and a new notice of invoice publication shall be sent to the new
tax authority.
In case
the contents of the notice of invoice publication are changed, the business
organization must make a new notice of invoice publication in accordance with
instructions in this Clause.
3. A
sample invoice is a published invoice that accurately reflects all items of an
invoice given to the buyer, the number of which is a series or "0" or
the text “Mẫu” (Sample). The sample invoice enclosed with the notice of invoice
publication, which is sent to the tax authority, and posted at the places where
goods/services are sold is the copy given to the buyer.
If a
business organization that changes its name and/or address does not have a
sample invoice, or a branch that use the same invoice template as that used by
its headquarter, the first invoice number may be used as the sample using new
name/address, The ordinal number on the invoice used as a sample shall be
crossed out, and the text “Mẫu” (Sample) shall be stamped thereon. A notice of
invoice publication is not required when an invoice is used as a sample
invoice. The sample invoices shall not be included in the quantity of published
invoices in the notice of invoice publication).
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When a
business organization sends the notice of invoice publication for the second
time onwards, the sample invoice is not required if there is no changes in the
contents and method of invoice publication.
The
affiliated units/branches of an organization uses the same invoice template but
declare VAT separately, each of them shall send a separate notice of invoice
publication to their supervisory tax authorities. The affiliated units/branches
of an organization uses the same invoice template but their VAT is declared by
the organization, such affiliated units/branches are not required to make
notices of invoice publication.
According
to the notice of invoice publication, General Department of Taxation shall
establish an invoice database system on its website so that everyone can look
up necessary information about published invoices.
When
receiving the notice of invoice publication sent by an organization, if the tax
authority finds that the notice is not satisfactory, the tax authority shall
notify the sender in writing within 03 working days from receipt of the notice.
Then, the sender shall adjust the notice.
Article 10. Publishing invoices of Provincial Departments
of Taxation
1. A
notice of invoice publication must be made before invoices ordered by a
Provincial Department of Taxation is sold or provided for the first time.
2.
Contents of the notice of invoice issuance must comply with Clause 2 and Clause
3 Article 9 of this Circular and template 3.6 Appendix 3 enclosed herewith.
3. Every
notice of invoice issuance must be sent to all Provincial Departments of
Taxation nationwide within 10 working days from its date and before invoices
are sold or provided. Every notice of invoice publication shall be posted where
it is noticeable at establishments affiliated to Provincial Departments of
Taxation throughout its effective period.
If the
notice of invoice publication is already posted by a Provincial Department of
Taxation on the website of the General Department of Taxation, it is not
required to be sent to other Provincial Departments of Taxation.
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Article 11. Buyers of invoices from tax authorities
1. Tax
authorities shall sell invoices to the following entities:
a)
Organizations that are not companies but engage in business (including
cooperatives, foreign contractors, project management boards).
Organizations
that are not companies but do business are organizations doing business without
being established and operated under Company law and other specialized laws.
b)
Business households and individuals;
c)
Business organizations and companies paying VAT using direct method.
d) Any
company that uses self-printed invoices or ordered invoices and poses high tax
risks;
dd) Any
company that uses self-printed invoices or ordered invoices and commits
violations pertaining to invoices and has incurred administrative penalties for
tax offences.
Companies
mentioned in Point d and Point dd of this Clause shall buy invoices from tax
authorities for 12 months. Within 5 working days after this 12-month period,
considering the use of invoices, the company’s tax declarations and payments,
and the company’s request, the tax authority shall issue a written permission
for the company to create its own invoices or keep buying invoices from the tax
authority if the conditions for printing or ordering invoices are not satisfied
(template 3.15 Appendix 3 enclosed herewith).
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a) Does
not have the right to ownership or the right to enjoyment of: a factory,
workshop, warehouse, means of transports, outlet, and other facilities; or
b)
Engages in excavation of soil, rock, sand, gravel; or
c) Has
suspicious banking transactions according to regulations of law against money
laundering; or
d) Earns
revenue from sale of goods and services to any other company whose owner is a
family member (parent, spouse, sibling) or in a cross-ownership relationship
which makes up more than 50% of the total revenue on the final statement of
corporate income tax in the tax year.
dd) Fails
to submit tax declarations or submits a tax declaration after 90 days from the
deadline or from the commencement date of the business according to the
business registration certificate; suspends the business for longer than the
duration informed to the tax authority and the tax authority confirms that the
company does business without declaring tax; no longer does business at the
registered address without notifying the tax authority or the tax authority
fails to determine the permanent or temporary residence of the legal
representative or owner of the company.
e) The
legal representative of the company is charged with tax evasion, illegally
printing, publishing or trading in invoices and receipts for payments to
government budget.
g) Is
using self-printed invoices or ordered invoices on which the business address
is changed twice or more within 12 months without making a notice, or fails to
declare and pay tax at the new locality.
h) The
company shows other suspicious signs according to criteria for tax risk
assessment of tax authorities.
Pursuant
to instructions in this Clause, by the 5th every month, tax
authorities shall review, carry out field inspections, and compile lists of
companies posing high risks tax. Every Provincial Department of Taxation shall
aggregate the lists of companies posing high risks tax complied by Department
of Taxation of districts and the list of companies under the management of the
Provincial Department of Taxation.
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After 15
days from the day on which the Director of the Provincial Department of
Taxation issues the Decision and send notifications, every company that
receives the notification must stop using self-printed invoices, ordered
invoices, and use invoices bought from tax authorities. Tax authorities
are responsible for selling invoices for such companies right after requiring
companies to stop using ordered invoices and self-printed invoices.
3. Any
company using self-printed invoices or ordered invoices and commits violations
pertaining to invoices mentioned in Point dd Clause 1 of this Article is a
company that deliberately uses illegal invoices or uses invoices illegally for
the purpose of tax evasion or tax fraud, and incurs administrative penalties
for doing so; any company reported by a relevant authority (State Audit Agency,
Government Inspectorate, the Police, and other relevant authorities) to the
local tax authority for tax evasion or tax fraud.
The
period during which the use of ordered invoices and ordered invoices is prohibited
begins from the effective date of the decision on administrative penalties for
tax evasion or tax fraud. The period during which the use of ordered invoices
and ordered invoices is prohibited begins from the effective date of the
decision on administrative penalties for tax evasion or tax fraud.
4. Within 30 days from the day on
which the Director of the building work notifies the company in writing as
prescribed in Clause 2 of this Article, and from the effective date of the
decision on administrative penalties for tax evasion or tax fraud, the company
must make a report on expired invoices (template 3.12 Appendix 3 enclosed
herewith). The company must destroy all expired self-printed invoices and
ordered invoices, the notify the result to the supervisory tax authority in
accordance with Article 29 of this Circular.
According
to invoice use report submitted by the business organization or company, from
the time it starts to buy invoices from the tax authority, the tax authority
shall make a notification of expiration of the ordered invoices that have not
been used by the company when the company switches over to buying invoices from
the tax authority.
Article 12. Selling invoices ordered by Provincial
Departments of Taxation
1.
Invoices ordered by Provincial Departments of Taxation shall be sold at prices
sufficient to cover the cost, including printing cost and publication cost.
Directors of Provincial Departments of Taxation shall impose invoice prices as
stated above. Tax authorities must not collect any amount in addition to the
imposed price.
Tax
authorities shall sell invoices to the entities under their management in
accordance with Clause 1 Article 11 of this Circular.
2.
Selling invoices at tax authorities
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Any business entity (a company,
business person, household, or organization) that buys invoices published by
tax authorities must submit an application for invoice purchase (template 3.3
Appendix 3 enclosed herewith) and the following papers:
- The
invoice buyer (the person that undersigns the application or authorized in
writing by an organization, company, or business household) must present
his/her unexpired ID card.
- Any
entity that buys invoices for the first time must make a written statement
(template 3.16 Appendix 3 enclosed herewith) that the business location is
consistent with the Certificate of Business Registration or investment license
(practice certificate) or Decision on Establishment issued by a competent
authority.
When
buying invoices published by a tax authority, the buyer must write or stamp
their name, address, TIN on the second copy of each invoice number before
invoices are taken out of the tax authority that sells them.
b)
Responsibilities of tax authorities
Tax
authorities shall sell business entities monthly.
Not more
than 50 invoices of a type shall be sold to an entity for the first time. In
case all of them are used up within less than a month, the tax authority shall
decide the quantity of invoices to be sold next time based on the time and
quantity of used invoices.
For next
purchases of invoices, after examining the use of invoices, declaration and
payment of tax, and the request for invoice purchase, the tax authority shall
consider selling invoices to the buying entity within the day. The quantity of
invoices sold to an entity must not exceed the quantity of invoices used last
month.
In case a
business household or business person wishes to use separate invoices instead
of booked invoices, the tax authority shall sell separate invoices free of
charge whenever they are needed (one by one).
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Article 13. Issuing invoices ordered by Provincial
Departments of Taxation
1. Tax
authorities shall issue invoices to organizations other than companies,
non-business households and individuals that irregularly sell goods or services
and need to give invoices to their customers.
Tax
authorities shall not issue invoices if goods and services sold by the said
entities are not subject to VAT or exempt from VAT declaration and VAT payment.
2.
Invoices issued separately by tax authorities one by one at the request of the
said entities are called separate invoices.
Invoices
provided by tax authorities for organizations other than companies,
non-business households and individuals that irregularly sell goods or services
and need to give invoices to their customers are sale invoices.
When
company is dissolved or goes bankrupt, after the final tax statement is
submitted and TIN is closed, if the company needs to give invoices to buyers of
their liquidated assets, separate sale invoices shall be provided by the tax
authority.
When an
organization or regulatory agency that does not pay VAT using credit-invoice
method sells its assets at an auction, VAT invoices shall be provided to be
given to buyers if the winning prices are inclusive of VAT mentioned in the
auction documents approved by competent authorities.
3.
Separate invoices for sale of goods and services shall be provided by:
- The
local tax authority of the administrative division where the organization’s TIN
is registered or where the organization is situated.
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Where a
non-business organization, household, or individual leases out real estate, the
tax authority in the administrative division where the real estate is situated
shall provide separate invoices.
Any
entity that wishes to use separate invoices shall submit an application for
separate invoices (template 3.4 Appendix 3 enclosed herewith). According to the
request for separate invoices and proof of transactions enclosed thereto, the
tax authority shall instruct the taxpayer to determine the tax payable in
accordance with regulations of law on taxation When a separate VAT
invoice is issued, the VAT payable is the amount of VAT written on that
separate VAT invoice.
Any
person that request a separate invoice shall issue an invoice with 3 copies of
the invoice at the tax authority and pay tax in full before receiving the separate
invoice. After the taxpayer submits a certificate of tax payment, the tax
authority shall append its seal on the upper left corner of copy 1 and copy 2,
give them to the taxpayer, and keep copy 3 at the tax authority.
Article 14. Invoices directly printed from cash registers
When
using cash registers to print and issue invoices to customers, the invoices
printed directly from the cash register must have the following information and
satisfy the following requirements:
- Name,
address, TIN of the seller;
- Name of
the kiosk or stall of the seller (in case the seller has multiple kiosks or
stalls);
- Names,
unit prices, quantity of the goods/services, and the amount payable. In case
the organization or company pays tax using credit-invoice method, the price
exclusive of VAT, VAT rate, VAT amount, and total amount inclusive of VAT must
be specified;
- Name of
the cashier, ordinal number, date, and time of the invoice.
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- Data
from the cash register must be accurately and sufficiently recorded into
accounting books in order to declare revenue and VAT as prescribed. If the
taxpayer fails to transfer all data from the invoice-printing software to
accounting books to declare tax (which means revenue is not sufficiently
declared for the purpose of tax evasion), the taxpayer shall incur penalties in
accordance with regulations of law on taxation.
Any
organization or company that uses cash registers when selling goods or services
must send the notice of invoice publication enclosed with a sample invoice to
the supervisory tax authority. The quantity of published invoices might not be
registered.
Article 15. Symbols for invoice identification
1. When
printing, publishing invoices, every organization must decide on the
identification symbol on their invoices.
Depending
on the scale, characteristics of the business, and requirements for management,
an organization may choose one or some of the following methods to create their
identification symbols, such as: anti-counterfeit stamps, special printing
techniques, special papers, special inks; using a separate symbol for each
printing batch or publication of invoices; print fixed items on the invoice
such as the seller’s name, TIN, address; type of goods/services; unit prices,
etc.), signature and seal of the seller when issuing invoices.
2. Any
organization that recognize a sign of violations pertaining to printing,
publication, management, and use of invoices must immediately report it to a
tax authority. When a tax authority and other competent authorities makes a
request for certification of published invoices, the organization that prints,
publishes such invoices must respond in writing within 10 days from the receipt
of such request.
Chapter III
USE OF
INVOICES
Article 16. Issuing invoices
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a) Only
the invoices regulated in this Circular may be issued and given to buyers of
goods and services.
b) When
selling goods and services, including those used for trade promotion, advertising,
samples, goods and services used for donation, exchange, or paid as salary, and
those that are used internally (except for goods circulated internally to
proceed production), when delivering goods in the form of a loan, lending
goods, or returning goods, every seller must issue invoices.
Information
on invoices must matches the actual transactions; no erasure and change may be
made; the ink used must be consistent in color and indelible ink; do not use
red ink; numbers and text must be written continuously without interruption. Do
not write on printed text. Any blank space shall be crossed out. It is not
required to cross out blank space on self-printed invoices or ordered invoice
issued by computers.
c) An
invoice consists of multiple copies. Information on copies of the same invoice
number must be consistent.
d)
Invoices shall be numbered in ascending order.
In case a
business organization has multiple affiliated units that directly sell goods,
or multiple authorized establishments that use ordered invoices with the same
symbol in the form of distribution to each establishment in the system, the
business organization must keep a log of distribution of invoices to every of
its affiliated units and authorized establishments. Affiliated units and authorized
establishments must use invoices in numerical order and within the quantity of
invoices each of them receive.
In case a
business organization has multiple outlets or authorized establishment that use
self-printed invoices or electronic invoices with the same symbol in the form
of random access from a server, the business organization must have a specific
plan for random access by its outlets and authorized units. Invoices shall be
issued in numerical order in the whole system of the business organizations.
2.
Filling some specific items on an invoice
a) Item
“Ngày tháng năm” (Date of invoice):
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Date of a
service provision invoice is the day on which the service provision is finished
whether money is paid or not. In case services are prepaid or money is paid
during service provision, the date of invoice is the payment date.
The date
of an invoice for supply of domestic electricity, tap water, telecommunications
services, television services is within the next 7 days from the day on which
the electricity or water meter is recorded, or the ending date of an agreed
period (applied to television, telecommunications services). The agreed period
is an agreement between the provider of television or telecommunications
services and the buyer.
Date of
an invoice for construction and installation is the day on which the finished
work or item is accepted and transferred, whether money is paid or not.
In case
goods are delivered several times or a completed item or stage is transferred
at a time, an invoice shall be issued for each time.
In case
of an organization that sells real estate or builds infrastructure, houses for
sale and collects money according to the project progress or payment schedule
in the contract, the date of the invoice is the payment date.
Date of
an invoice for exported goods/services shall be determined by the exporter as
long as it is conformable with the agreement between the exporter and the
importer. The date of revenue from export is the day on which customs procedure
completion is certified according to the customs declaration.
When
selling oil and gas at retail outlets to regular buyers being business
organizations and businesspeople; providing securities, banking services, the
date of the invoice depends on the contract between both parties enclosed with
a manifest or documents certified by both parties, but such date shall not be later
than the last day of the month in which goods are sold or services are
provided.
Date of
an invoice for sale of crude oil, natural gas, processed petroleum, and in some
special cases shall comply with separate instructions of the Ministry of
Finance.
b) Item
“Tên, Dịa chỉ, mã số thuế của người bán” (name, address, TIN of the seller),
“tên, Dịa chỉ, mã số thuế của người mua” (name, address, TIN of the buyer):
write the full name or abbreviated name according to the Certificate of
Business Registration or Tax registration.
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When a
buyer of goods or services worth VND 200,000 or more does not take the invoice
or provide his/her name, address, and TIN, an invoice shall still be issued and
say “người mua không lấy hóa Dơn" (the buyer refuses to take this invoice)
or “người mua không cung cấp tên, Dịa chỉ, mã số thuế" (the buyer refuses
to provide his/her name, address, TIN).
If buyers
refuse to take invoices at an oil/gas retail outlet, an invoice for total
revenue from buyers that refuse to take invoices in the day shall be issued.
If the
name or address of the buyer is too long, the seller may shorten some common
nouns (P instead of Phường (ward), Q instead of Quận (district), TP instead of
Thành Phố (city), etc.) as long as the house number, names of the street, ward,
district, city, name of the company are written and conformable with business
registration or tax registration of the company.
c) Item
“Số thứ tự, tên hàng hóa, dịch vụ, Dơn vị tính, số lượng, Dơn giá, thành tiền”
(Number, name of goods/services, unit, quantity, unit price, amount payable”:
enumerate the goods/services sold in order; cross out the blank (if any). It is
not required to cross out blank space on self-printed invoices or ordered
invoice issued by computers.
If
goods/services are encoded by the seller, the invoice must specify both the
codes and names of goods.
If the
right to ownership or the right to enjoyment of goods must be registered, the
invoice must specify the identification numbers, symbols of such goods that are
required by law when goods are registered. Example: chassis numbers,
engine numbers of motor vehicles; address, class, length, width, number of
stories of a house, etc.
Invoices
for special goods such as electricity, water, telephone service, oil and gas,
insurance, etc. that are sold periodically must specify the goods/service
provision period.
d) Item
“người bán hàng (ký, Dóng dấu, ghi rõ họ tên)” - Seller (signature, seal, full
name)
If the
head of the unit does not sign in this box, the head of the unit must authorize
the shopkeeper in writing to sign, write his/her name, and append the
organization’s seal on the upper left of the invoice.
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Invoices
for indirect purchases such as shopping by phone, via the Internet or fax, the
buyer is not required to append his/her signature and name on the invoice.
In box “người mua hàng (ký, ghi rõ họ tên)” - Buyer (signature, seal,
full name), the seller must specified that goods are sold by telephone, the
Internet, or fax.
Invoices
for sale of goods and services to abroad are not required to have signatures of
foreign buyers.
e)
Currency on invoices
Currency
on invoices is Vietnam dong.
If a
seller is permitted to collect foreign currencies when selling goods, the total
amount of payment shall be foreign currencies, the amount in words shall be
written in Vietnamese language.
Example:
USD 10,000 - Mười nghìn Dô la Mỹ.
The
seller must write the exchange rate on the invoice according to the average
exchange rate on inter-bank foreign exchange market announced by the State bank
of Vietnam when the invoice is issued.
If the
foreign currency collected does not have an exchange rate with Vietnam dong, an
exchange rate between that currency and another foreign currency of which the
exchange rate is announced by the State bank of Vietnam shall be written.
Instructions
on issuing sale invoices in some cases are provided in Appendix 4 enclosed
herewith.
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1. A
seller may authorize a third party to issue invoices for sale of goods and
services. Invoices issued by the third party must bear the name of the
authorizing party and the seal of the authorizing party on the upper left
corner (the seal is not required if invoices are electronic invoices printed
from devices of the authorizing party). The authorization must be made in
writing.
2. The
authorization letter must contain sufficient information about the invoices
(format, type, symbol, quantity of invoices (a range of numbers); purposes of
authorization, authorization duration; delivery method or installation method
(applied to self-printed invoices or electronic invoices); method of payment
for such invoices).
3. The
authorizing party shall make a notice of authorization bearing sufficient
information about the invoices, purposes of authorization, and authorization
duration, the names, signatures, and seals (if any) of representatives of the
authorizing party and the authorized party. The notice of authorization must be
sent to the supervisory tax authorities of the authorizing party and authorized
party at least 03 days before the authorized party issues invoices.
4. The
authorized party must post the notice of authorization at selling places so
that buyers can see it.
5. Upon
the expiration of the authorization duration or premature termination of
authorization, both parties must confirm it in writing. The authorized party
must remove the notice from the selling places.
6. Both
parties shall make a summary report on the use of such authorized invoices. The
authorizing party must submit reports on the use of invoices (including
authorized invoices) every quarter in accordance with instructions in this
Circular. The authorized party is not required to make the notice of
invoice publication and the report on the use of authorized invoices.
Article 18. Selling goods and services for which invoices
are not required
1. It is
not required to issue an invoice if the payment for a purchase of goods and
services is below VND 200,000, unless the buyer needs the invoice.
2. When
selling goods and services without issuing invoices as instructed in Clause 1
of this Article, the seller must make a manifest of retailed goods and
services. The manifest must bear the name, TIN, and address of the seller,
names, value of goods and services sold, date of the manifest, name and
signature of the manifest maker. If the seller pays tax using
credit-invoice method, the manifest must have the item “thuế suất giá trị gia
tăng” (VAT rate) and “tiền thuế giá trị gia tăng” (VAT amount). Goods and
services sold shall be enumerated in the manifest in chronological order
(template 5.6 Appendix 5 enclosed herewith).
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Article 19. Issuing an invoice when the number of goods and
services sold is greater than the number of its lines
In such
case, the seller may issue multiple invoices or choose one of the following
solutions:
1. The
seller shall write multiple invoice numbers in succession. Write “tiếp số sau”
(continued on next invoice) on the last line the previous invoice and “tiếp số
trước” (continued from previous invoice) on the first line of the next invoice.
All goods shall be enumerated in order on the invoices. Information about the
buyer and the seller shall be written on the first invoice. The signature and
seal of the seller (if any), the signature and seal of the buyer, the amount
payable, surcharge, discount, VAT shall be written on the last invoice. Any
blank space shall be crossed out.
If the
business establishment is allowed to use self-printed invoices, invoices are
issued and printed by the software, and the quantity of goods and services sold
is greater than the number of lines of an invoice, the Provincial Department of
Taxation shall consider allowing the business establishment to use an invoice
that consist of more than one page, on a case-by-case basis, if the invoice
number (generated by computers), name, address, and TIN of the buyer, the same
template number and invoice symbol on the top of the next pages are the
same as those on the first page, and the text “tiep theo trang truoc – trang
X/Y” (continued from previous invoice - page X/Y). X is the current page, Y is
the total number of pages of the invoice).
2. The
seller may enclose a manifest of sold goods and services to the invoice.
a)
Contents of the invoice:
The
invoice must have the text “kèm theo bảng kê số..., ngày..., tháng ... năm ...”
(enclosed with the manifest No. ......... dated ............ “ Only the general
name of goods shall be written in column “tên hàng” (names of goods)
Other
items shall be completed in accordance with instructions in Clause 2 Article 16
of this Circular.
b)
Contents of the manifest
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+ Name,
mailing address, TIN of the seller.
+ Names,
quantities, unit prices of goods, and amount payable. If the seller pays tax
using credit-invoice method, the manifest must have the item “thuế suất giá trị
gia tăng” (VAT rate) and “tiền thuế giá trị gia tăng” (VAT amount). Total
amount payable (exclusive of VAT) which matches the amount on the VAT invoice.
The
invoice must have the text “kèm theo bảng kê số..., ngày..., tháng ... năm ...”
(enclosed with the manifest No. ......... dated ............ “ and bear the
signatures of the buyer and the seller as on the invoice.
In case
the manifest has more than one page, the pages must be numbered continuously
and sealed. The last page of the manifest must bear the signatures of the
seller and the buyer as on the invoice.
The
number of the manifest must match the number of invoice copies. The manifest
shall be kept together with the invoice to serve inspection by tax authorities.
The buyer
and the seller shall manage and keep manifests enclosed with invoices as
prescribed.
Article 20. Handling issued invoices
1. In
case an issued invoice is found incorrect before it is given to the buyer, the
seller shall cross out the copies and keep the incorrect invoice.
2. In
case an issued invoice is found incorrect after it is given to the buyer but
before goods are delivered or services are provided, or after it is given to
the buyer but before the buyer and the seller declare tax, the invoice shall be
void; the buyer and the seller shall make a record on withdrawal of copies of
the incorrect invoice. The withdrawal record must specify the reasons for
invoice withdrawal. The seller shall cross out the copies, keep the incorrect
invoice, and issue a new invoice as prescribed.
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4.
Instructions on handling issued invoices in some cases are provided in Appendix
4 enclosed herewith.
Article 21. Handling invoices when invoices are no longer
used
1. An
entity shall notify the tax authority that invoices are no longer used in the
following cases:
a) Any
entity that is allowed by a tax authority to stop using its TIN (also called
TIN closing) must stop using the published invoices that still remain.
b) Any
entity that publishes substitute invoices must stop using the unused invoices
that are substituted.
c) Any
entity that no longer uses invoices bought from the tax authority must destroy
the unused invoices in accordance with instructions in Article 29 of this
Circular.
d) Lost,
burnt, damaged invoices shall be handled in accordance with instructions in
Article 24 of this Circular.
2.
Supervisory tax authorities shall notify the expiration of the following types
of invoices:
- The
invoices that are no longer used by the entities, which have been notified to
tax authorities in the case mentioned in Clause 1 of this Article.
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-
Invoices that have not been issued by entities that suspend their business
operation without notifying tax authorities;
-
Invoices bought from tax authorities and then given, sold by entities.
Article 22. Use of illegal invoices
Use of
illegal invoices means the use of counterfeit, unactivated invoices, or expired
invoices.
Counterfeit
invoices means invoices printed or created using a template of invoices
published by another entity, or any invoice that bear the same number or the
same invoice symbol.
Unactivated
invoices are invoices that have been created in accordance with instructions in
this Circular but the notice of publication of which has not been made.
Expired
invoices are invoices of which the notice of publication has been made but the
issuer does not wish to use them any longer; Invoices are lost after their
notice of publication is made (the loss has been notified to the supervisory
tax authority); invoices of entities whose TINs have been closed.
Article 23. Illegal uses of invoices
1.
Illegal use of invoices includes issuing false invoices; selling blank invoices
to other entities when selling goods and services (except for the cases in
which invoices are sold or provided by tax authority, or invoices are issued
under authorization as instructed in this Circular); giving or selling issued
invoices to other entities that use them to declare tax or get payments from
government budget; issuing invoices without sufficient compulsory information;
issuing invoices with inconsistent information on the copies; using invoices
for one transaction as evidence for another.
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- Part of
or the whole contents of the invoice is not true.
- Using
invoices sold by another entity to legalize purchased goods and services
without documentation or to legalize sold goods and services for the purpose of
tax evasion, selling goods without paying tax.
- Using
invoices of other entities to sell goods and services without declaring and
paying tax, to legalize purchased goods and services without documentation.
-
Invoices with inconsistent information about value of goods/services or
inconsistency in compulsory information on copies of an invoice.
- Using
sale invoices considered illegal use of invoices by tax authority, the police,
and other regulatory bodies.
Article 24. Lost, burnt, damaged invoices
1. When
an invoice is lost, burnt, or damaged, whether it is issued or not issued, the
entity must notify the supervisory tax authority using template 3.8 of Appendix
3 enclosed herewith within 05 days from the day on which the invoice is lost,
burnt, or damaged. If the deadline (the fifth day) is a day off as prescribed
by law, the actual deadline shall be the day succeeding that day.
2. In
case the seller has issued an invoiced after selling goods/services, but then
the seller or the buyer loses, burns, or damages second copy of the issued
invoice, then the buyer and the seller shall make a record on the case, which
specify the month in which tax on the copy 1 is paid, append signatures and
full names of legal representatives (or authorized persons), seal (if any) on
the record; the seller shall photocopy the first copy of the invoice, append a
signature and seal on the photocopy, then give it to the buyer. The buyer may
use the photocopy bearing the signature and seal (if any) of the seller and the
record on the lost, burnt, or damaged second copy as evidence for bookkeeping
and tax declaration. The buyer and the seller are responsible for the
truthfulness of the loss or damage of the invoice.
If the
loss or damage of the invoice is related to a third party (e.g. a goods
deliverer or invoice deliverer), responsibility shall attributed depending on whether
the third party is hired by the buyer or the seller.
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1. Buyers
may use legitimate invoices as prescribed by law to prove their right to
ownership or right to enjoyment of goods and services, be offered sale promotion,
after-sale services, or receive damages in accordance with law; do bookkeeping
in accordance with regulations of law on accounting; declare taxes, register
right to enjoyment, right to ownership, and receive payments from government
budget in accordance with law.
2.
Invoices used in the cases mentioned in Clause 1 must be:
-
Original sale invoices, second copy (given to the buyers), except for the cases
mentioned in Clause 1 Article 4 and Article 24 of this Circular.
- Intact
invoices that contain sufficient information.
-
Invoices on which figures, written text or printed text are clear, sufficient,
and accurate as prescribed without erasure or changes.
-
Invoices that are not in the cases mentioned in Article 22 and Article 23 of
this Circular.
Chapter IV
RIGHTS AND
OBLIGATIONS OF ENTITIES FOR MANAGEMENT AND USE OF INVOICES
Article 26. Rights and obligations of sellers of goods and
services
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a) Create
and use self-printed invoices, ordered invoices if conditions in this Circular
are satisfied;
b) Buy
invoices published by Provincial Departments of Taxation Create if permitted as
prescribed in this Circular;
c) Use
legitimate invoices for their business operation;
d) Refuse
to provide information about printing, publishing, and use of invoices for
unauthorized organizations or individuals as prescribed by law;
dd) File
a lawsuit against any entity that infringes upon the right to create, publish,
and use legitimate invoices.
2.
Sellers of goods and services are obliged to:
a) Manage
the creation of invoices in accordance with this Circular;
b) Sign
contracts to print invoices with eligible printing facilities defined in Clause
4 Article 8 of this Circular if permitted to sue ordered invoices; sign contracts
to buy invoice-printing software with eligible providers defined in Clause 3
Article 6 of this Circular if permitted to use self-printed invoices;
c) Make
and send a notice of invoice publication as prescribed;
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dd)
Regularly inspect the use of invoices; promptly prevent potential violations;
e) Submit
invoice use reports to supervisory tax authorities in accordance with
instructions in Article 27 of this Circular.
Article 27.
Invoice use report
Every
quarter, every seller of goods and services (except for those provided with
invoices by tax authorities) shall submit a invoice use report to the
supervisory tax authority, even when no invoices are used during the period.
The report of the first quarter shall be submitted by April 30, second quarter
by July 30, third quarter by October 30, and forth quarter by January 30 of the
next year (template 3.9 Appendix 3 enclosed herewith). If no invoices are
used during the period, the quantity of used invoices in the report shall be
zero (0).
New
companies, companies using self-printed invoices and ordered invoices that
commit violations and are prohibited from using self-printed invoices and
ordered invoices, companies that pose high tax risks and are required to buy
invoices from tax authorities according to instructions in Article 11 of this
Circular shall submit invoice use reports monthly.
The
deadline for submitting monthly invoice use reports is the 20th of
the next month. Monthly invoice use reports shall be submitted for 12 months
from the establishment date or the first day on which invoices are bought from
tax authorities. After this deadline, tax authorities shall inspect the use of
invoices, tax declaration and tax payment, and consider allowing companies to
switch over to submit invoice use reports quarterly. If no notifications are
made by tax authorities, companies shall keep submitting invoice use reports monthly.
When the
terminal tax statement is submitted, every entity that sells goods and services
shall submit invoice use reports when they are divided, separated, merged,
dissolved, bankrupt, or transferred, or when a state-owned company is
delegated, sold, or leased.
When the
entity is moves its business location to another administrative division under
the management of the current supervisory tax authority, an invoice use report
must be submitted to the tax authority of the new administrative division.
Telecommunications
service bill, electricity bills, water bills, banking service bills, passenger
transport tickets, stamps, tickets, cards, and some other cases specified by
the Ministry of Finance shall be included in the report as a total quantity without
specific invoice numbers. Business establishments are totally responsible for
the accuracy of the quantity of unused invoices at the end of each period, used
invoices, cancelled invoices, lost invoices, destroyed invoices, and must
provide detailed figures about invoices (a range of invoice numbers) at the
request of tax authorities.
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1.
Self-printed invoices that are not issued shall be kept in computers in the
security mode.
2.
Ordered invoices that are not issued shall be kept in storage as if valuable
papers.
3.
Invoices issued by accounting units shall be kept in accordance with
regulations on storage and preservation of accounting documents.
4.
Invoices issued by entities other than accounting units shall be stored and
preserved as if their private assets.
Article 29. Destroying invoices
1.
Confirmed destroyed invoices
-
Test-invoices, printed invoices that are incorrect, repeated, or damaged;
plates, and similar instruments for creating ordered invoices shall be
confirmed destroyed if no invoices remain their original forms, or text on
invoices no longer exist so that such invoices cannot be restored or copied.
-
Self-printed invoices shall be confirmed destroyed if invoice-printing software
is modified so that it cannot keep creating invoices.
2. Cases
in which invoices are destroyed
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b)
Entities must destroy invoices that are no longer used. Invoices shall be
destroyed within 30 days from the day on which a notification is sent to the
tax authority. In case the tax authority has notified invoice expiration
(except for the cases in which tax debt payment is enforced), invoices must be
destroyed within 10 days from the day on which the tax authority notifies the
expiration or lost invoices are found.
c)
Invoices issued by accounting units shall be destroyed in accordance with
regulations of law on accounting.
d)
Invoices that have not been issued but are evidence of lawsuits must not be
destroyed and shall be handled in accordance with law.
3.
Destroying invoices of business entities
a) The
business entity shall make a list of invoices that need destroying.
b) The
business organization must establish an invoice destruction council. The
invoice destruction council must be participated by representatives of the
management board and accounting department of the organization.
Business
households and businesspeople are not required to establish invoice destruction
councils when destroying invoices.
c)
Members of the invoice destruction council must sign the invoice destruction
record and take responsibility before the law for any mistake.
d) An
invoice destruction dossier consists of:
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- A list
of invoices that need destroying, specifying: invoice names, template numbers,
invoice symbols, quantity of invoices (a range of numbers or specific numbers
of invoices in case numbers of the invoices being destroyed are not
continuous).
- Invoice
destruction record;
- open
market operation A notification on invoice destruction record must contain:
types, symbols, quantity, numbers of invoices being destroyed, reasons for
destruction, date of destruction, method of destruction (template 3.11 Appendix
3 enclosed herewith).
The
invoice destruction dossier shall be kept by the business entity that use
invoices. The notification of invoice destruction result shall be made into 02
copies, one of them shall be kept, the other shall be sent to the supervisory
tax authority within 05 days from the date of invoice destruction.
4.
Destroying invoices of tax authorities
Invoices
ordered by Provincial Departments of Taxation that have not been published but
not been sold or not been provided and are no longer used.
The
General Department of Taxation shall specify the procedures for destroying
invoices ordered by Provincial Departments of Taxation.
Chapter V
INSPECTION
OF INVOICES
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1.
Selling invoices at tax authorities
a) Tax
authorities shall inspect the printing, publication, management and use of
invoices according to invoice use reports submitted by entities.
b) When a
sign of violations is discovered by the tax authority, within 05 working days
from the discovery date, the tax authority shall request the entity to provide
an explanation.
2.
Invoice inspection at the premises of the business entity.
a) In
case the entity fails to provide an explanation or the explanation is not
satisfactory, the tax authority shall issue a decision to carry out an invoice
inspection at the entity’s premises.
b) The
inspection contents shall be specified in the decision, including: the legal
basis for inspection, inspected subjects; contents and scope of inspection,
inspection time, chief and member of the inspectorate, entitlements and
responsibilities of the inspectorate and inspected subjects.
c) The
head of the supervisory tax authority of the entity shall issue the decision on
inspection and take responsibility for it.
d) Within
05 working days from the day on which the decision is sign, it must be
submitted to the entity. Within 03 working days from the receipt of the
decision on invoice inspection or before the inspection date, if the inspected
entity can prove the legitimacy of the creation, publication and use of its
invoices, the head of the tax authority shall revoke the decision on invoice
inspection.
dd) The
inspection must be carried out within 10 working days from the day on which the
tax authority issued the decision on inspection. In case the inspected entity
requests a delay of the inspection, a written request shall be sent to the tax
authority, specifying the reasons. Within 05 working days from the receipt of
the written request for delay of the inspection, the tax authority shall notify
the inspected entity that whether the delay is approved or not.
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Within 05
working days from the ending date of the inspection, the inspectorate shall
make an inspection record.
The
inspected entity may receive the inspection record and request explanation for
contents of the inspection record, and write their opinions on the inspection
record (if any).
e)
Handling inspection results
- Within
05 working days from the day on which the inspection record is signed with the
inspected entity, the chief of the inspectorate must send a report on the
inspection result to the person that issues the decision on inspection. If
administrative penalties must be imposed, the head of the tax authority shall
issue a decision on administrative penalties within 10 working days from the
day on which the inspection record is signed. The inspected entity must comply
with the decision to handle the inspection result.
- If the
violations pertaining to management and use are related to taxation, the tax
authority shall issue a decision on tax inspection depending on the nature and
severity of the violations in accordance with the Law on Tax administration,
the Law on Inspection, and the procedures for tax inspection.
Article 31. Invoice investigation
Invoice
investigation shall be combined with investigation into adherence to tax law at
the premises of the taxpayer.
Chapter VI
IMPLEMENTATION
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1. This
Circular takes effect on June 01, 2014. The Circular No. 64/2013/TT-BTC dated
May 15, 2013 of the Ministry of Finance on guidelines for the Government's
Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for sales of goods and
services are annulled. Instructions on invoices in previous documents that are
in contravention of this Circular are all annulled. Other guiding documents
that do not contravene this Circular are still effective.
2. Any
company or organization that uses self-printed invoices or electronic invoices
before this Circular takes effect and is not required to switches over to
buying invoices from tax authorities from the effective date of this Circular
is still permitted to create self-printed invoices or ordered invoices.
Companies
and business organizations may keep using ordered invoices and ordered invoices
of which the notices of publication have been made in accordance with Circular
No. 153/2010/TT-BTC dated September 28, 2010 and Circular No. 64/2013/TT-BTC
dated May 15, 2013.
3. From
June 01, 2014, tax authorities shall stop receiving notices of publication of
export invoices.
Any
company or business organization that has not used up export invoices ordered
and published in accordance with Circular No. 153/2010/TT-BTC dated September
28, 2010 and Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of
Finance, and still wishes to keep using them shall register the quantity of
remaining invoices at the supervisory tax authority by June 31, 2014 (template
3.12 Appendix 3 enclosed herewith). From August 01, 2014, the remaining
invoices registered in accordance with this Clause may still be used. The
export invoices that have not been registered or are registered after June 31,
2014 are not valid. Companies shall destroy export invoices in accordance with
Article 29 of this Circular, use VAT invoices and sale invoices for export of
goods and services in accordance with this Circular.
4. This
Circular has 5 Appendices, Appendices from 1 to 4 are compulsory, Appendix 5 is
for reference purposes (nor compulsory).
Article 33. Responsibility for Implementation
1. Tax
authorities shall instruct business entities, non-business entities, buyers of
goods and services to implement this Circular, carry out inspections and impose
penalties for violations by invoice users.
2. The
entities that involve in the printing, publication, management and use of
invoices shall comply with instructions in this Circular.
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PP THE MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
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