Sellers must issue invoices when selling goods and services, including in cases where goods and services are used for promotions, advertising, or as samples; goods and services used for giving away, gifting, exchanging, or as payment in lieu of wages to employees (except for goods circulated internally or consumed internally to continue the production process).
Types of invoices:
+ Self-printed invoices
+ Printing order invoice
+ Electronic invoices
+ Invoices issued by the tax authority to businesses
1. Register to use self-printed invoices.
– Applicable subjects:
+ Businesses established in accordance with the law in industrial parks, economic zones, export processing zones, and high-tech zones.
+ Businesses with a registered capital of VND 15 billion or more, calculated based on the actual contributed capital at the time of invoice issuance notification.
+ Newly established businesses with charter capital under 15 billion VND, which are manufacturing or service businesses that invest in the purchase of fixed assets, machinery, and equipment with a value of 1 billion VND or more as recorded on the invoice for the purchase of fixed assets, machinery, and equipment at the time of invoice issuance notification, are allowed to self-print invoices.
- Registration file:
+ Please use invoice form 3.14 (issued together with Circular No. 39/2014/TT-BTC)
+ If the tax authority does not respond within 5 working days, it will be considered as acceptance of the business's request to use invoices.
2. Register to use pre-printed invoices
– Applicable subjects:
+ Businesses that are eligible to create their own printed invoices.
+ Businesses that are not required to purchase invoices from the tax authorities.
- Registration file:
+ Please use invoice form 3.14 (issued together with Circular No. 39/2014/TT-BTC)
+ If the tax authority does not respond within 5 working days, it will be considered as acceptance of the business's request to use invoices.
3. Register to use electronic invoices.
An electronic invoice is a collection of electronic data messages about the sale of goods and provision of services, which are created, prepared, sent, received, stored, and managed using electronic means.
Electronic invoices are created, prepared, and processed on the computer system of an organization that has been issued a tax identification number when selling goods or services, and are stored on the computers of the parties involved in accordance with the law on electronic transactions.
Terms and conditions:
+ Being an economic organization that conducts electronic transactions in tax declarations with the tax authorities; or being an economic organization that uses electronic transactions in banking operations.
+ There are locations, information transmission lines, information networks, and communication equipment that meet the requirements for exploiting, controlling, processing, using, preserving, and storing electronic invoices.
+ There is a team of qualified and capable personnel to implement the creation, preparation, and use of electronic invoices in accordance with regulations.
+ An electronic signature is required in accordance with the law.
+ There is sales software for goods and services that connects with accounting software, ensuring that data from electronic invoices for the sale of goods and services is automatically transferred to the accounting software (or database) at the time the invoice is created.
+ There are procedures for backing up data, restoring data, and storing data.
Registration form:
The decision to apply follows the mẫu in Appendix 1 of Circular No. 32/2011/TT-BTC.
4. Invoice issuance notification
Before using invoices, businesses must notify the tax authorities of their issuance. The invoice issuance notification dossier submitted to the tax authorities includes:
+ Notification of issuance of invoice form TB01/AC Circular No. 39/2014/TT-BTC or Notification of issuance of electronic invoice according to the form in Appendix 2 Circular No. 32/2011/TT-BTC.
+ Sample invoice.
If the tax authorities do not respond within 5 days, the business will be considered permitted to use the invoices as per the issuance notice.
5. Purchase invoices from the tax authority.
– Applicable subjects:
Businesses paying VAT using the direct method are taxed based on a percentage of their revenue.
– Application form for purchasing invoices:
+ Application form for purchasing invoices (Form 3.3, Circular No. 39/2014/TT-BTC)
+ ID card of the person in the application
+ Commitment letter mẫu 3.16 Circular No. 39/2014/TT-BTC
When purchasing invoices, businesses buying invoices issued by the tax authority are responsible for writing or stamping their name, address, and tax identification number on copy 2 of each invoice before taking them out of the tax office where they purchased the invoices.
6. Report on invoice usage
– Businesses report on invoice usage on a quarterly basis.
Businesses that have not yet notified the tax authorities of their invoice issuance or purchased invoices from them are not required to report on their invoice usage.
– Report template: BC26/AC
