From July 1st, 2022, all invoices (such as various types of invoices; stamps, tickets, cards; air freight payment receipts; international transport fee collection documents; printed, issued, used and managed documents such as invoices including internal warehouse transfer and transport slips, consignment goods delivery slips, etc.) that are still in circulation and have been issued or purchased from the tax authorities in accordance with Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP (including electronic invoices according to Circular No. 32/2011/TT-BTC) and guiding documents will cease to be valid.
Organizations and businesses are required to use electronic invoices as stipulated in Decree 123/2020/ND-CP and Circular No. 78/2021/TT-BTC.
For businesses and organizations, registering to use electronic invoices according to Decree 123/2020/ND-CP is not only a mandatory requirement but also a responsibility and obligation of the business or organization to its partners and customers.
1. Procedures for canceling old invoices for businesses.
Businesses and organizations currently using invoices purchased from the tax authority or using self-printed/ordered/electronic invoices according to Decree 51/2010/ND-CP: Must cancel all remaining invoices under Decree 51/2010/ND-CP after June 30, 2022, and send a notification of the invoice cancellation results to the tax authority (Form TB03/AC, Appendix issued with Circular No. 39/2014/TT-BTC). Simultaneously, they must report on the invoice usage situation up to the time of cancellation (Form BC26/AC, Appendix issued with Circular No. 39/2014/TT-BTC).
In cases where businesses or organizations fail to cancel invoices and send notification TB03/AC to the Tax Authority, the Tax Sub-Department will base its decision on the business or organization's invoice usage report to issue a notice that the invoices remaining after June 30, 2022, are no longer valid.
Violations of regulations regarding the cancellation and destruction of invoices will be subject to administrative penalties for invoice violations as stipulated in Article 27 of Government Decree No. 125/2020/ND-CP dated October 19, 2020.
2. Procedures for canceling old invoices for household businesses and individual business owners.
Household businesses and individual business owners operating under the declaration method, currently using invoice books purchased from the tax authority: Must cancel all remaining invoice books after June 30, 2022 and send a Notice of Invoice Cancellation Results to the tax authority (Form TB03/AC, Appendix issued with Circular No. 39/2014/TT-BTC). Simultaneously, they must report on the invoice usage situation up to the time of cancellation (Form BC26/AC, Appendix issued with Circular No. 39/2014/TT-BTC).
In cases where household businesses or individual business owners fail to cancel invoices and send notification TB03/AC to the tax authority, the Tax Sub-department will base its decision on the invoice usage report of the household business or individual business owner to issue a notice that the invoices remaining after June 30, 2022, are no longer valid.
3. Severe penalties for using expired invoices.
Violations of regulations regarding the cancellation and destruction of invoices will be subject to administrative penalties for invoice violations as stipulated in Article 27 of Government Decree No. 125/2020/ND-CP dated October 19, 2020.
Using invoices after the tax authority has issued a notice that the invoices are no longer valid constitutes illegal use of invoices. Illegal use of invoices will be subject to penalties as stipulated in Article 17 (Penalties for tax evasion) and Article 28 (Penalties for illegal use of invoices) of Government Decree No. 125/2020/ND-CP dated October 19, 2020.
To ensure the smooth operation of businesses and organizations, and to avoid situations where businesses and organizations lack invoices for goods and services due to delays in the implementation of electronic invoices, businesses need to urgently register for the use of electronic invoices in accordance with the law before July 1, 2022.