Consolidated document 11/VBHN-BTC of 2018 provides guidance on the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP on invoices for the sale of goods and provision of services.

CIRCULARS

GUIDELINES FOR IMPLEMENTING DECREE NO. 51/2010/ND-CP DATED MAY 14, 2010 AND DECREE NO. 04/2014/ND-CP DATED JANUARY 17, 2014 OF THE GOVERNMENT REGULATING INVOICES FOR THE SALE OF GOODS AND PROVISION OF SERVICES

Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government regulating invoices for the sale of goods and provision of services, effective from June 1, 2014, is amended and supplemented by:

1. Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance amends and supplements a number of articles of Circular No. 156/2013/TT-BTC dated November 6, 2013, Circular No. 111/2013/TT-BTC dated August 15, 2013, Circular No. 219/2013/TT-BTC dated December 31, 2013, Circular No. 08/2013/TT-BTC dated January 10, 2013, Circular No. 85/2011/TT-BTC dated June 17, 2011, Circular No. 39/2014/TT-BTC dated March 31, 2014 and Circular No. 78/2014/TT-BTC dated June 18, 2014 of the Ministry of Finance to improve The simplified administrative procedures regarding taxes will take effect from September 1, 2014.

2. Circular No. 26/2015/TT-BTC dated February 27, 2015, of the Ministry of Finance guiding value-added tax and tax management under Decree No. 12/2015/ND-CP dated February 12, 2015, of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Laws on taxation and amending and supplementing a number of articles of the Decrees on taxation and amending and supplementing a number of articles of Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance on invoices for the sale of goods and provision of services, effective from January 1, 2015.

3. Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance, effective from June 12, 2017.

Based on the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law amending and supplementing a number of articles of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Accounting Law No. 03 / 2003 / QH11 dated 17 tháng 6 năm 2003;

Based on the Value Added Tax Law No. 13/2008/QH12 dated June 3, 2008 and the Law amending and supplementing a number of articles of the Value Added Tax Law No. 31/2013/QH13 dated June 19, 2013;

Based on the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005;

Based on Government Decree No. 51/2010/ND-CP dated May 14, 2010, regulating invoices for the sale of goods and provision of services; and Government Decree No. 04/2014/ND-CP dated January 17, 2014, amending and supplementing a number of articles of Government Decree No. 51/2010/ND-CP dated May 14, 2010;

Pursuant to the Decree No. 215 / 2013 / ND-CP dated 23 / 12 / 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance issues the following guidelines regarding invoices for the sale of goods and provision of services:

Chapter I

GENERAL INSTRUCTIONS

Article 1. Scope

This Circular provides guidance on the printing, issuance, and use of invoices for the sale of goods and provision of services (hereinafter referred to as invoices); the duties and powers of tax authorities at all levels and other agencies and organizations involved in the printing, issuance, management, and use of invoices; the rights, obligations, and responsibilities of agencies, organizations, and individuals in the printing, issuance, and use of invoices; and the inspection and auditing of invoices.

Article 2. Subject of application

1. Sellers of goods and providers of services include:

a) Vietnamese organizations, households, and individuals engaged in the business of selling goods or providing services in Vietnam or exporting them abroad;

b) Foreign organizations and individuals doing business selling goods or providing services in Vietnam, or producing and trading in Vietnam and selling goods abroad;

c) Vietnamese organizations, households, or individuals, or foreign organizations or individuals that do not engage in business but sell goods or provide services in Vietnam.

2. Organizations that print invoices, organizations that provide software for self-printing invoices, and intermediary organizations that provide electronic invoice solutions.

3. Organizations and individuals purchasing goods and services.

4. Tax authorities at all levels and organizations and individuals involved in the printing, issuance, and use of invoices.

Article 3. Types and forms of invoices

1. An invoice is a document prepared by the seller, recording information about the sale of goods or provision of services in accordance with the law.

2. Types of invoices:

a) Value-added tax invoices (Form No. 3.1 Appendix 3 and Form No. 5.1 Appendix 5 issued with this Circular) are invoices intended for organizations that declare and calculate value-added tax using the deduction method in the following activities:

– Selling goods and providing services domestically;

– International transportation operations;

– Export to free trade zones and other cases considered as exports;

b) Sales invoices are used for the following purposes:

– Organizations and individuals declare and calculate value-added tax using the direct method when selling goods and services domestically, exporting to non-taxable zones, and in cases considered as exports (Form No. 3.2 Appendix 3 and Form No. 5.2 Appendix 5 issued with this Circular).

– Organizations and individuals in the free trade zone, when selling goods or providing services to the domestic market and when selling goods or providing services between organizations and individuals within the free trade zone, must clearly state on the invoice “For organizations and individuals in the free trade zone” (Form No. 5.3, Appendix 5 issued with this Circular).

For example:

– Company A is a business that declares value-added tax using the deduction method and has both domestic sales and export activities. Company A uses value-added tax invoices for domestic sales and No VAT invoice is required for Export activities to foreign countries.

Company B is a business that declares value-added tax using the deduction method and engages in both domestic sales and sales to organizations and individuals within the free trade zone. Company B uses VAT invoices for both domestic sales and sales to the free trade zone.

– Enterprise C, being an export processing enterprise selling goods domestically and exporting goods abroad (outside the territory of Vietnam), uses sales invoices when selling domestically, clearly stating "For organizations and individuals in the non-taxable zone"; when selling goods abroad (outside the territory of Vietnam), Enterprise C does not need to issue sales invoices.

– Enterprise D is a business that declares value-added tax using the direct method. When selling goods and services domestically or to non-taxable zones, Enterprise D uses sales invoices. When exporting goods abroad, Enterprise D does not need to issue sales invoices.

c) Other invoices include: stamps; tickets; cards; insurance premium receipts…

d) Air freight payment receipts; international transport fee collection documents; bank service fee collection documents, etc., the form and content of which shall be prepared in accordance with international practices and relevant legal regulations.

3. Invoice format.

Invoices are presented in the following forms:

a) Self-printed invoices are invoices printed by business organizations themselves using computer equipment, cash registers, or other types of machines when selling goods or providing services;

b) 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 in accordance with the Law on Electronic Transactions and its implementing regulations;

c) Printed invoices are invoices printed by organizations according to a template for use in the sale of goods or provision of services, or printed by the tax authority according to a template to issue or sell to organizations, households, and individuals.

4. Documents printed, issued, used, and managed as invoices include internal warehouse release and transportation slips, and warehouse release slips for goods consigned to agents (Forms 5.4 and 5.5 in Appendix 5 issued with this Circular).

Article 4. Contents on issued invoices

1. The required information on a issued invoice must be shown on the same side of the paper.

a) Name of the invoice type.

The type of invoice is shown on each invoice. For example: VALUE ADDED TAX INVOICE, SALES INVOICE…

If the invoice is also used as a specific document for accounting or sales purposes, an additional name may be added, but it must be written after the invoice type name in a smaller font size or enclosed in parentheses. For example: VALUE ADDED TAX INVOICE – WARRANTY CARD, VALUE ADDED TAX INVOICE (WARRANTY CARD), VALUE ADDED TAX INVOICE – RECEIPT, VALUE ADDED TAX INVOICE (RECEIPT)…

b) Invoice form number and invoice symbol.

The invoice template number is information that shows the symbol for the invoice type, the serial number, and the template sequence number within an invoice type (an invoice type may have multiple templates).

The invoice symbol is a distinguishing mark for invoices using the Vietnamese alphabet and the last two digits of the year.

For pre-printed invoices, the last two digits of the year represent the year the pre-printed invoice was issued. For self-printed invoices, the last two digits represent the year the invoice began to be used, as stated in the issuance notice, or the year the invoice was printed.

Example: Company X announced the issuance of self-printed invoices on June 7, 2014, with a total of 500 invoices, numbered from 201 to 700. By the end of 2014, Company X had not used all 500 invoices it had announced. In 2015, Company X is allowed to continue using the remaining 500 invoices.

If company X no longer wishes to use the issued but unused invoice numbers, it should cancel the unused invoice numbers and issue a new invoice issuance notice as required.

c) Invoice name.

Invoice copies are the sheets within the same invoice number. Each invoice number must have at least 2 copies and a maximum of 9 copies, including:

+ Link 1: Save.

+ Copy 2: Delivered to the buyer.

The third and subsequent copies of an invoice are named according to their specific purpose as defined by the invoice creator. Invoices issued individually by the tax authority must have three copies, with the third copy being retained by the tax authority.

For assets requiring registration of ownership or usage rights with competent authorities, organizations and individuals trading in such assets must issue invoices with three or more copies. Of these, two copies are given to the buyer: copy 2 is "given to the buyer," and one copy is used for registering ownership or usage rights as prescribed by law.

In cases where organizations or individuals trading in assets requiring registration of ownership or use rights only issue two-part invoices, organizations or individuals purchasing assets requiring registration of ownership or use rights (cars, motorcycles, etc.) with competent authorities, where the second copy of the invoice must be kept at the asset registration management agency (e.g., police department), may use the following documents for accounting, tax declaration, tax deduction, and settlement of state budget funds as prescribed: the second copy of the invoice (a certified copy from the seller), payment documents as prescribed, and a copy of the registration fee receipt (second copy) related to the asset requiring registration.

d) Invoice number.

The invoice number is the sequential number in the natural number series within the invoice symbol, consisting of 7 digits in an invoice symbol.

d) Name, address, and tax identification number of the seller;

e) Name, address, and tax identification number of the buyer;

g) The name of the goods or services; unit of measurement; quantity; unit price of the goods or services; and total amount should be written in both numbers and words. If the business uses accounting software from its parent company (a multinational corporation), the unit of measurement should be in English, as per the corporation's software system.

h) The buyer and seller must sign and clearly state their full names, the seller's seal (if any), and the date the invoice was issued.

i) Name of the organization that prints the invoices.

Printed invoices must show the name and tax identification number of the organization receiving the invoice printing order, including cases where the organization receiving the order prints the invoices itself.

k) The invoice must be in Vietnamese. If foreign language text is needed, it should be placed to the right in parentheses ( ) or directly below the Vietnamese text and in a smaller font size than the Vietnamese text.

The numbers on the invoice are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; The seller has the option to: place a period (.) after the thousands, millions, billions, trillions, quadrillions, and quintillions digits; if there are digits after the units digit, place a comma (,) after the units digit; or use a comma (,) as a separator for natural numbers after the thousands, millions, billions, trillions, quadrillions, and quintillions digits and a period (.) after the units digit on accounting documents.

The total amount payable on the invoice must be written in words. If the invoice is written in Vietnamese without diacritical marks, these words must not lead to any misinterpretation of the invoice's content.

Each invoice template used by an organization or individual must have the same size (except for invoices printed on a cash register from roll paper, which do not necessarily have a fixed length; the length of the invoice depends on the length of the list of goods sold).

2. Optional content on issued invoices.

a) In addition to the mandatory content as guided in Clause 1 of this Article, business organizations may create other information to serve their business activities, including logos, decorative images, or advertisements.

b) Any additional information must comply with current laws and regulations, and must not obscure or obscure the mandatory content on the invoice.

3. In some cases, invoices do not necessarily need to contain all the required information:

a) Businesses selling goods and services may create, issue, and use invoices that do not necessarily require the buyer's signature or the seller's seal in the following cases: electricity invoices; water invoices; telecommunications service invoices; and banking service invoices that meet the conditions for self-printing as guided in this Circular.

In the case of service businesses, the invoice does not necessarily need to include the "unit of measurement" field.

b) The following cases do not necessarily require all mandatory contents, except if the buyer is an accounting entity that requires the seller to issue an invoice with all the contents as instructed in Clause 1 of this Article:

– Self-printed invoices issued by supermarkets and shopping malls established in accordance with the law do not necessarily need to include the name, address, tax code, signature of the buyer, or seal of the seller.

– For stamps and tickets: Stamps and tickets with pre-printed face values ​​do not necessarily need to include the seller's signature or stamp; the name, address, tax code, and signature of the buyer.

– For businesses that use a large number of invoices and comply well with tax laws, based on the characteristics of their business operations, sales organization methods, and invoice preparation methods, and on the basis of the business's request, the Tax Department will consider and issue guidance that invoices do not necessarily need to include the "seller's stamp" element.

– Other cases as guided by the Ministry of Finance.

Chapter II

CREATE AND ISSUE INVOICES

Article 5. Principles of Invoice Creation

1. Invoice creation is the activity of producing invoice templates for use in the sale of goods and provision of services by business organizations, as shown in the invoice forms guided in Clause 3, Article 3 of this Circular.

2. Organizations may simultaneously create various forms of invoices (self-printed invoices, pre-printed invoices, electronic invoices) as stipulated in Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP, and this Circular.

a) Newly established or existing organizations and businesses may create self-printed invoices if they fall under the cases guided in point a, clause 1, Article 6 of this Circular.

b) Business organizations may create self-printed invoices if they meet the conditions guided in point b, clause 1, Article 6 of this Circular.

c) Business organizations falling under the categories mentioned in points a and b of this clause, but which do not print their own invoices, may create pre-printed invoices according to the instructions in Article 8 of this Circular.

d) Organizations paying value-added tax using the tax deduction method that are not covered under points a and b of this clause and are not eligible to purchase invoices from the tax authority may create printed invoices according to the instructions in Article 8 of this Circular.

d) Organizations that are not businesses but engage in business activities (including cooperatives, foreign contractors, project management boards); households and individuals engaged in business; and other organizations and businesses that are not eligible to self-print or order printed invoices but purchase pre-printed invoices from the tax authority as guided in Article 11 of this Circular.

e) Public non-business units engaged in production and business activities as prescribed by law, meeting the conditions for self-printing as guided in Clause 1, Article 6, but not printing their own invoices, may create printed invoices or purchase printed invoices from the tax authority.

g) Organizations that are not businesses; households and individuals not engaged in business but who have sales of goods or provision of services requiring invoices to issue to customers may be issued individual invoices by the tax authorities.

3. Organizations must not create duplicate invoice numbers within the same series when generating invoices.

4. The quality of paper and ink used for writing or printing on invoices must ensure compliance with the legal requirements for storage periods stipulated by accounting regulations.

Article 6. Creating self-printed invoices

1. The entities eligible to generate self-printed invoices.

a) Businesses and public service units that are allowed to self-print invoices from the time they receive their tax identification number include:

– Businesses established in accordance with the law within industrial parks, economic zones, export processing zones, and high-tech zones.

– Public non-profit organizations that engage in production and business activities in accordance with the law.

– Businesses and banks with charter capital of VND 15 billion or more, calculated based on the actual contributed capital at the time of invoice issuance notification, including branches and affiliated units in other provinces or cities from the head office that declare and pay VAT.

For example: VT Telecommunications Group, headquartered in Hanoi, has a registered capital of over 15 billion VND, paid out at the time of invoice issuance. Since the Group has created its own self-printed invoices, its branches and subsidiaries located in different provinces and cities, which declare and pay VAT in those provinces and cities, are also allowed to create their own self-printed invoices.

b) Newly established enterprises from the effective date of this Circular with charter capital under VND 15 billion, which are manufacturing or service enterprises that have invested in purchasing fixed assets, machinery, and equipment with a value of VND 1 billion or more as recorded on the invoice for the purchase of fixed assets, machinery, and equipment at the time of invoice issuance notification, may self-print invoices for use in selling goods and providing services if they meet the following conditions:

– Tax identification number has been issued;

– Having revenue from the sale of goods and services;

– There is a system of equipment (computers, printers, cash registers) to ensure the printing and creation of invoices when selling goods or providing services;

– As an accounting unit as stipulated by the Accounting Law and possessing self-printing invoice software, it is essential to ensure that data from the self-printing software is transferred to the accounting books monthly for revenue recording and declaration on the VAT tax return submitted to the tax authorities.

– Not having been penalized for tax law violations or having been penalized and having complied with the penalty for tax law violations, with the total amount of tax law violation fines being less than fifty (50) million dong within three hundred sixty-five (365) consecutive days from the date of the first notification of self-printed invoice issuance.

– A written request to use self-printed invoices (Form No. 3.14, Appendix 3 issued with this Circular) must be submitted and confirmed by the directly managing tax authority as meeting the eligibility requirements. Within 02 working days of receiving the enterprise's request, the directly managing tax authority must provide feedback on the enterprise's eligibility to use self-printed invoices (Form No. 3.15, Appendix 3 issued with this Circular).

If the tax authority does not provide a written response within two working days, the business is allowed to use self-printed invoices. The head of the tax authority shall be held responsible for the failure to provide a written response to the business.

c) The organizations mentioned in points a and b of this clause must make a decision to apply self-printed invoices before creating invoices and are responsible for this decision.

The decision to implement self-printed invoices includes the following main points:

– Name of the equipment system (computer, printer, application software) used to print invoices;

– The technical department or service provider responsible for the technical aspects of printing invoices;

– The responsibilities of each subordinate department involved in creating, generating, circulating, and storing self-printed invoice data within the organization;

– The templates for self-printed invoices, along with the intended use of each type, must include criteria to ensure that when prepared, they fully comply with the guidelines in Clause 1, Article 4 of this Circular.

2. Organizations that generate self-printed invoices using self-printing programs from computer equipment, cash registers, or other types of machines must ensure the following principles:

– The numbering on invoices is done automatically. Each copy of an invoice number is printed only once; if printed a second time or more, it must be indicated as a copy.

– The software used for printing invoices must ensure security by assigning permissions to users; unauthorized users are not allowed to interfere with or alter data within the application.

3. Conditions and responsibilities of the software provider for self-printing invoices.

a) Conditions

Software providers offering self-printing invoice software must be businesses with a business registration certificate (enterprise registration certificate) that includes computer programming or software publishing as a business activity, except in cases where the organization provides the self-printing invoice software for its own use.

b) Responsibilities

– Ensure that the invoice printing software provided to a business complies with all regulations regarding invoice printing; do not print counterfeit invoices that duplicate the templates in the software provided to the business.

– Prepare a report on the provision of self-printing invoice software to the directly managing tax authority. The report should include: name, tax code, and address of the organization using the self-printing invoice software (Form No. 3.7, Appendix 3 issued with this Circular).

Reports on the provision of self-printing invoice software are prepared and submitted to the directly managing tax authority quarterly. The deadline for submitting the Q7 report is April 30th; Q10 is July 30th; Q01 is October 30th; and Q4 is January 30th of the following year.

In the event that a software provider for self-printing invoices ceases providing such software, the final invoice printing reporting period will begin from the start of the last reporting period until the time the software provider ceases providing the self-printing invoice software. The deadline for submitting reports on the provision of self-printing invoice software is no later than the 20th of the month following the month in which the software provider ceases operations.

In the case of a software provider that has just started providing self-printing invoice software, or resumes providing self-printing invoice software after having ceased operations, the reporting period is calculated from the date of commencement or resumption of self-printing invoice software provision until the end of the quarter, depending on the date of commencement or resumption of self-printing invoice software provision.

If the organization providing the self-printing invoice software is an organization located abroad, or if a business creates its own self-printing invoice software for its own use, then it is not required to report on the provision of self-printing invoice software.

The tax authority receives the report and uploads the data to the General Department of Taxation's website within 03 (three) working days from the date of receipt of the report.

4. For businesses with high tax risks as guided in Clause 2, Article 11 of this Circular and which do not purchase pre-printed invoices from the tax authority, the business shall use self-printed invoices in the following manner: The business shall access the tax authority's website (General Department of Taxation or Tax Department) and use the tax authority's self-printing software to create invoices when selling goods or providing services, ensuring that the tax authority can control all data of the self-printed invoices created by the business.

Article 7. Creating electronic invoices

1. 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.

2. Electronic invoices are used in accordance with the laws on electronic transactions.

3. The management and use of electronic invoices shall be carried out in accordance with the Circular of the Ministry of Finance guiding the creation, issuance, and use of electronic invoices for the sale of goods and provision of services.

4. Taxpayers (including organizations and individuals) whose businesses are classified as high-risk for tax purposes must issue electronic invoices and send the invoice information electronically to the tax authority to receive an invoice authentication code from the tax authority. Cases requiring the use of electronic invoices with authentication codes from the tax authority will be implemented according to separate guidelines from the Ministry of Finance.

Article 8. Creating printed invoices

1. Who is eligible to have invoices printed?

a) Newly established businesses that are eligible to self-print invoices according to the guidelines in Article 6 of this Circular, if they do not use self-printed invoices, may create pre-printed invoices for use in their sales of goods and provision of services.

b) Business organizations and enterprises not subject to purchasing invoices from the tax authorities as guided in Articles 11 and 12 of this Circular may create printed invoices for use in their sales of goods and provision of services.

Before printing invoices for the first time, businesses and enterprises must submit a request to the tax authority directly managing them to use pre-printed invoices (Form No. 3.14, Appendix 3 issued with this Circular).

Within two working days of receiving the request from the organization or enterprise, the directly managing tax authority must issue a Notice on the use of pre-printed invoices (Form No. 3.15, Appendix 3 issued with this Circular).

If the tax authority does not provide a written response within two working days, the business is allowed to use pre-printed invoices. The head of the tax authority shall be held responsible for the failure to provide a written response to the business.

c) The Tax Department creates printed invoices for sale and issues to the entities specified in Articles 11, 12, and 13 of this Circular.

2. Printed invoices, when produced using pre-printed templates, must contain all the required information as guided in Clause 1, Article 4 of this Circular.

The entity that orders the printed invoice decides on the invoice template.

Businesses that print invoices must pre-print the name and tax identification number in the "name and tax identification number of the seller" section on the invoice.

In cases where a business entity prints invoices for its subsidiaries, the business entity's name must be pre-printed in the upper left corner of the invoice. Subsidiary entities then stamp or write their name, tax code, and address in the "name, tax code, and address of the seller" section for use.

For invoices printed by the Tax Department, the name of the Tax Department is pre-printed in the upper left corner of the invoice.

3. Print the order invoice.

a) Printed invoices are printed under a contract between the business organization or the Tax Department and a qualified invoice printing organization as specified in point a, clause 4 of this Article.

b) The invoice printing contract must be in writing as prescribed by the Civil Law. The contract must specify the type of invoice, the invoice form number symbol, the invoice symbol, the quantity, the serial number of the printed invoices (starting and ending serial numbers), along with a sample invoice and a notification from the tax authority regarding the company's switch to using printed invoices.

c) In cases where an organization prints its own invoices for use in selling goods or providing services, it must have a decision from the head of the unit to print the invoices. The printing decision must include the prescribed contents such as the type of invoice, invoice template number, invoice symbol, quantity, and serial number of the printed invoices (starting and ending serial numbers), along with a sample invoice.

4. Conditions and responsibilities of organizations authorized to print invoices

a) Conditions

Organizations authorized to print invoices must be businesses with valid business registration and a printing industry operating license (including printing of publications and non-publications).

In cases where a public non-profit organization engages in production and business activities similar to a company, possesses a printing industry license, and has printing machinery and equipment, it is permitted to accept orders for printing invoices from other organizations.

b) Responsibilities

– Invoices must be printed strictly according to the signed printing contract; the entire process, or any part of it, must not be outsourced to another printing organization.

– Manage and preserve film negatives, printing plates, and similar tools used in creating printed invoices in accordance with the agreement with the invoice printing organization. If the film negatives or printing plates are to be used for subsequent printing, they must be sealed and stored securely.

– Cancel proof-printed invoices, incorrect invoices, duplicate invoices, excess invoices, and defective invoices; as well as film negatives, printing plates, and similar tools used in creating printed invoices in accordance with agreements with organizations and individuals placing printing orders;

– Terminate the printing contract with the organization that ordered the invoices;

– Prepare a report on the receipt of invoice printing for the directly managing tax authority. The report should include: name, tax code, and address of the organization placing the printing order; type and symbol of the invoice, invoice form number symbol, and the number of invoices printed (from number… to number) for each organization (Form No. 3.7, Appendix 3 issued with this Circular).

Reports on invoice printing receipts are prepared and submitted to the directly managing tax authority quarterly. The deadline for the first quarter report is April 30th; the second quarter report is July 30th; the third quarter report is October 30th; and the fourth quarter report is January 30th of the following year.

In the event that an organization receiving invoice printing services ceases its printing operations, the final invoice printing reporting period begins from the start of the last reporting period until the time the organization receiving the printing services ceases operations. The deadline for submitting reports on invoice printing services is no later than the 20th of the month following the month in which the printing services cease.

In the case of an organization receiving invoice printing services that is newly starting its business operations or resuming invoice printing after ceasing operations, the reporting period for the first invoice printing service is calculated from the date of commencement of business operations or resumption of printing operations until the end of the quarter, depending on the date of commencement of business operations or resumption of printing operations.

The tax authority receives the report and uploads the data to the General Department of Taxation's website within 03 (three) working days from the date of receipt of the report.

Article 9. Issuance of invoices by business organizations

1. Before using invoices for the sale of goods and services, except for invoices purchased or issued by the tax authority, business organizations must prepare and submit a Notice of Invoice Issuance (Form No. 3.5, Appendix 3 issued with this Circular) and sample invoices to the tax authority directly managing them.

2. The content of the Invoice Issuance Notice includes: name of the invoice issuing entity, tax code, address, telephone number, types of invoices issued (invoice type name, invoice symbol, invoice form number symbol, start date of use, number of invoices notified for issuance (from number… to number…)), name and tax code of the invoice printing enterprise (for pre-printed invoices), name and tax code (if any) of the organization providing self-printing invoice software (for self-printed invoices), name and tax code (if any) of the intermediary organization providing electronic invoice solutions (for electronic invoices); date of issuance of the Notice, name, signature of the legal representative and seal of the entity.

In cases where banks, credit institutions, and their branches use self-printed transaction documents that also serve as service fee invoices, they must send a Notice of Invoice Issuance along with a sample invoice to the tax authority, register the invoice numbering structure, and do not need to register the number of invoices to be issued in advance.

For invoices that have been issued but not yet fully used, with the name and address already printed on them, if there is a change in name or address but the tax code and the directly managing tax authority remain unchanged, and the business still needs to use the printed invoices, they should stamp the new name and address next to the pre-printed name and address to continue using them and send a notification of information adjustment in the invoice issuance notice to the directly managing tax authority (Form No. 3.13, Appendix 3 issued with this Circular).

In cases where a change in business address results in a change of the directly managing tax authority, if the organization wishes to continue using unused issued invoices, it must submit a report on invoice usage to the tax authority of the previous location, stamp the new address on the invoices, send a list of unused invoices (Form 3.10, Appendix 3 issued with this Circular), and notify the tax authority of the new location of the adjustment in the invoice issuance notice (clearly stating the number of unused issued invoices that will continue to be used). If the organization does not need to use the issued invoices that have not been used, it must cancel the unused invoices, notify the tax authority of the previous location of the cancellation results, and notify the tax authority of the new location of the invoice issuance notice.

In the event of any changes to the previously announced content, the business organization must issue a new announcement in accordance with the instructions in this section.

3. A sample invoice is a printed copy that accurately and completely displays all the information on the copy of the invoice given to the buyer, of the type issued, with the invoice number being a series of zeros and the word "Sample" printed or stamped on the invoice. The sample invoice, along with the issuance notice, is sent to the Tax authorities and posted at the establishments selling goods and services; the copy given to the buyer is the one used for this purpose.

In cases where an organization changes its name or address and the number of invoices to be issued continues to be used but there are no sample invoices available, or where branches share the same invoice template as the head office and the invoice issuance notification does not have enough sample invoices, the first invoice number used under the new name and address, or an allocated invoice number, may be used as a sample invoice. On the sample invoice, the pre-printed serial number should be crossed out and the word "Sample" stamped on it. Invoices used as sample invoices do not require a separate issuance notification (they are not included in the number of invoices issued in the Invoice Issuance Notification).

4. The invoice issuance notice and sample invoice must be sent to the directly managing tax authority at least two (02) days before the business organization starts using the invoice. The invoice issuance notice, including the sample invoice, must be clearly posted at the premises using the invoice to sell goods and services throughout the period of invoice use. The tax authority is responsible for guiding the business organization to liquidate the printing contract after preparing the invoice issuance notice for invoice printing contracts that do not specify a contract liquidation deadline (for printed invoices) and will not be penalized.

In cases where a business organization submits a notification of invoice issuance for the second time or more, if there are no changes to the content and format of the issued invoices, it is not necessary to include a sample invoice.

In cases where an organization has subsidiaries or branches that use the same invoice template but file separate value-added tax returns, each subsidiary or branch must send a Notice of Invoice Issuance to the tax authority directly managing it. However, if the organization files the value-added tax returns for its subsidiaries or branches while they use the same invoice template, then the subsidiaries or branches are not required to send a Notice of Invoice Issuance.

The General Department of Taxation is responsible for building a database of invoice information on its website based on the content of invoices issued by organizations, so that organizations and individuals can search for necessary information about invoices that have been announced by the organization.

In the event that the Tax authority, upon receiving the Notice of Issuance sent by the organization, discovers that the Notice of Issuance does not contain sufficient content as prescribed, within two (02) working days from the date of receiving the Notice, the Tax authority must send a written notice to the organization. The organization is responsible for making adjustments to the new Notice of Issuance.

Article 10. Issuance of invoices by the Tax Department

1. For invoices printed by the Tax Department before sale or initial issuance, a notification of invoice issuance must be prepared.

2. The content of the invoice issuance notification and sample invoices shall comply with the guidelines in Clauses 2 and 3 of Article 9 of this Circular and with Form No. 3.6 in Appendix 3 issued together with this Circular.

3. The invoice issuance notice must be sent to all Tax Departments nationwide within ten (10) working days from the date of issuance notice and before issuance or sale. The invoice issuance notice must be posted at the facilities under the Tax Department throughout the period the issuance notice is valid in a visible location when entering the tax office.

If the Tax Department has already posted the content of the Invoice Issuance Notice on the General Department of Taxation's website, it does not need to send the invoice issuance notice to other Tax Departments.

4. In case of any changes to the content of the previously issued notification, the Tax Department must follow the procedures for issuing a new notification as guided in Clauses 2 and 3 of this Article.

Article 11. Subjects eligible to purchase invoices from the tax authority.

1. The tax authorities sell invoices to the following entities:

a) Organizations that are not businesses but engage in business activities (including cooperatives, foreign contractors, and project management boards).

Non-business organizations that engage in business activities are those organizations that conduct business but are not established and operate under the Enterprise Law and other specialized business laws.

b) Households and individual businesses;

c) Business organizations and enterprises paying VAT using the direct method based on a percentage of revenue.

d) Businesses using self-printed or custom-printed invoices are considered high-risk in terms of taxation;

d) Businesses using self-printed or custom-printed invoices that commit invoice-related violations will be subject to administrative penalties for tax evasion or tax fraud.

Businesses guided in points d and e of this clause purchase invoices from the tax authority for a period of 12 months. After the 12-month period, based on the business's invoice usage, tax declaration and payment, and the business's request, within 5 working days, the tax authority shall issue a written notice informing the business to switch to self-generating invoices for use or to continue purchasing invoices from the tax authority if it does not meet the conditions for self-printing or ordering printed invoices (Form No. 3.15 Appendix 3 issued with this Circular).

2. Businesses classified as high-risk for tax purposes under point d, clause 1 of this Article are those with equity capital of less than VND 15 billion and exhibiting one of the following characteristics:

a) Lacking legal ownership or right to use the following facilities: factories; production workshops; warehouses; transportation vehicles; shops and other facilities.

b) Businesses operating in the field of mining, quarrying, and extracting soil, stone, sand, and gravel.

c) Businesses that have suspicious bank transactions as defined by the law on anti-money laundering.

d) Businesses whose revenue from selling goods or providing services to other businesses, where the owners are related as parents, spouses, siblings, or have cross-ownership relationships, accounts for more than 50% of the total business revenue reported on the Corporate Income Tax Return for the fiscal year.

d) Businesses that fail to file tax returns as required: Failure to submit tax returns or submitting tax returns more than 90 days after the deadline for filing tax returns or after the start of business operations as stated in the business registration certificate; business closure exceeding the notified temporary business closure period, and the tax authority verifies that the business is still operating but has not filed tax returns; business closure at the registered address and failure to notify the tax authority, or the tax authority is unable to determine the permanent or temporary residence of the legal representative or business owner.

e) The legal representative of the enterprise is prosecuted for tax evasion or for illegally printing, issuing, or trading invoices and documents for collecting state budget revenue.

g) Businesses using self-printed or custom-printed invoices that change their business address two or more times within 12 months without reporting it as required or without declaring and paying taxes at the new registered address as required.

h) The business exhibits other unusual characteristics according to the tax authority's risk assessment criteria.

The directly managing tax authority is responsible for, based on the guidance in this section, periodically (before the 05th of each month) reviewing, inspecting, and compiling a list of high-risk businesses in terms of taxation. The Tax Department is responsible for compiling the list of high-risk businesses from the District Tax Offices and businesses under the management of the Tax Department.

On the 15th of each month, the Director of the Tax Department issues a Decision accompanied by a List of high-risk tax enterprises, publicly announcing the "List of high-risk tax enterprises that purchase invoices issued by the tax authority" on the General Department of Taxation's website, and simultaneously notifying the enterprises in writing.

Fifteen days after the Director of the Tax Department issues the Decision and notifies the enterprise, the enterprise must cease using self-printed or pre-printed invoices and switch to using invoices purchased from the tax authority. The tax authority is responsible for selling invoices to the enterprise for immediate use after notifying the enterprise about the cessation of using pre-printed or self-printed invoices.

3. Businesses using self-printed or custom-printed invoices that violate the invoice regulations at point d, clause 1 of this Article are those that intentionally or deliberately use illegal invoices or use invoices illegally to evade taxes or commit tax fraud, and are subject to administrative penalties for tax evasion or tax fraud; or those whose tax evasion or tax fraud is reported to the tax authority where the business is headquartered by relevant agencies (State Audit Office, Government Inspectorate, Police, and other relevant agencies as prescribed by law).

The period during which a business is prohibited from using self-printed or pre-printed invoices begins from the effective date of the administrative penalty decision for tax evasion or tax fraud. When issuing the administrative penalty decision for tax evasion or tax fraud, the tax authority must clearly state in the penalty decision the period during which the business is prohibited from using self-printed or pre-printed invoices and must switch to purchasing invoices from the tax authority.

4. After 30 days from the date the Director of the Tax Department issues a written notice to the enterprise (for enterprises guided in Clause 2 of this Article) and from the date the Decision on administrative sanctions for tax evasion and tax fraud takes effect (for enterprises guided in Clause 3 of this Article), the enterprise shall prepare a report on invoices that are no longer valid (Form No. 3.12, Appendix 3 issued with this Circular). The enterprise shall cancel the self-printed and custom-printed invoices that are no longer valid and notify the directly managing tax authority of the results of the invoice cancellation as guided in Article 29 of this Circular.

Based on the report on invoice usage by business organizations and enterprises, from the time the enterprise begins purchasing invoices from the tax authority, the directly managing tax authority shall notify that the printed invoices that have been announced for issuance but not yet used by the enterprise when it switches to purchasing invoices from the aforementioned tax authority are no longer valid.

Article 12. Sale of invoices printed by the Tax Department.

1. Invoices printed by the Tax Department are sold at a price that covers all costs, including printing costs and issuance fees. The Director of the Tax Department determines and posts the selling price of invoices according to this principle. Tax authorities at all levels are not allowed to collect any additional fees beyond the posted selling price.

The tax authority directly responsible for managing the tax administration shall sell invoices to the entities specified in Clause 1, Article 11 of this Circular.

2. Selling invoices at the tax office.

a) Responsibilities of organizations, households, and individuals

Businesses, organizations, households, and individuals engaged in business activities that are eligible to purchase invoices issued by the tax authorities must submit an application for invoice purchase (Form No. 3.3, Appendix 3 issued with this Circular) and the following documents:

– The invoice buyer (the person named in the invoice or a person authorized by the business, organization, or household business owner through a power of attorney as prescribed by law) must present a valid identity card as prescribed by law on identity cards.

– Organizations, households, and individuals purchasing invoices for the first time must provide a written commitment (Form No. 3.16, Appendix 3 issued with this Circular) regarding their production and business address, which must conform to their business registration certificate, investment license (professional license), or establishment decision issued by a competent authority.

When purchasing invoices, businesses, organizations, households, and individuals buying invoices issued by the tax authority are responsible for writing or stamping their name, address, and tax code on copy 2 of each invoice before taking them out of the tax office where they purchased the invoices.

b) Responsibilities of the tax authorities

The tax authorities sell invoices to organizations, households, and individuals engaged in business on a monthly basis.

The number of invoices sold to organizations, households, and individuals for the first time shall not exceed one book of fifty (50) numbers for each type of invoice. In case the first purchase of invoices is used up before the end of the month, the tax authority shall base on the time and number of invoices used to decide the number of invoices to be sold in the next time.

For subsequent invoice purchases, based on the invoice purchase request in the invoice purchase application form, the tax authority will process the sale of invoices to organizations, households, and individuals engaged in business on the same day. The number of invoices sold to organizations, households, and individuals engaged in business shall not exceed the number of invoices used in the previous month.

In cases where households or individual businesses do not need to use invoice books but require individual invoices, the tax authority will sell them individual invoices (one number) for each transaction free of charge.

Organizations and businesses that are subject to purchasing invoices issued by the tax authorities and switch to creating their own printed invoices, self-printed invoices, or electronic invoices must cease using invoices purchased from the tax authorities from the date they begin using self-created invoices, as guided in Article 21 of this Circular.

Article 13. Issuance of invoices printed by the Tax Department.

1. The tax authorities issue invoices to organizations that are not businesses, households, or individuals not engaged in business activities but have sales of goods or provision of services that require invoices to be given to customers.

In cases where the organization is not a business, household, or individual engaged in the sale of goods or services that are exempt from value-added tax or are not required to declare and pay value-added tax, the tax authority will not issue invoices.

2. Invoices issued by the tax authorities, numbered individually according to requests from organizations, households, and non-business individuals, are called individual invoices.

Organizations that are not businesses, households, or individuals not engaged in business but have sales of goods or services that require invoices to be given to customers may be issued individual invoices by the tax authorities, which are classified as sales invoices.

In cases where a business has been dissolved, gone bankrupt, settled its taxes, and closed its tax identification number, but needs to liquidate assets and requires invoices to give to buyers, the tax authority will issue individual invoices, which are sales invoices.

Specifically for state organizations and agencies not subject to value-added tax under the deduction method that conduct asset auctions, if the winning bid price is the selling price including value-added tax as clearly stated in the auction documents approved by the competent authority, then a value-added tax invoice may be issued to the buyer.

3. The tax authority issues individual invoices for the sale of goods and provision of services as follows:

– For organizations: The tax authority managing the area where the organization is registered with a tax identification number, or where the organization is headquartered, or where it is stated in the establishment decision.

– For households and individuals not engaged in business: The tax authority managing the area where the tax identification number was issued, or where the permanent residence is registered in the household registration book or valid identity card (or passport), or where the household or individual self-declares their residence (without requiring confirmation from the local government).

In cases where organizations, households, and individuals not engaged in business activities own real estate for rent, the tax authority managing the area where the real estate is located will issue individual invoices.

Organizations, households, and individuals needing to use individual invoices must submit an application for the issuance of individual invoices (Form No. 3.4, Appendix 3 issued with this Circular). Based on the application for the issuance of individual invoices and accompanying sales documents, the tax authority is responsible for guiding taxpayers in determining the amount of tax payable in accordance with tax laws. In the case of issuing individual value-added tax invoices, the amount of value-added tax payable is the amount of value-added tax recorded on the issued individual value-added tax invoice.

The person requesting a single invoice must prepare a complete three-part invoice at the tax office and pay all taxes as required before receiving the single invoice. After receiving the tax payment receipt from the invoice requester, the tax office is responsible for stamping the tax office seal on the upper left corner of copies 1 and 2 and giving them to the invoice requester, while copy 3 is retained by the tax office.

Article 14. Invoices printed directly from the cash register.

1. Organizations and businesses using cash registers to print and issue invoices to customers when selling goods or providing services must ensure that invoices printed directly from the cash register contain the following information and adhere to the following principles:

– Name, address, and tax identification number of the business establishment (seller);

– Name of the store or stall belonging to the business establishment (in case there are multiple stores or stalls);

– Name of goods/services, unit price, quantity, payment price. In the case of organizations/businesses paying tax using the deduction method, they must clearly state the selling price excluding VAT, the VAT rate, the VAT amount, and the total payment amount including VAT;

– Cashier's name, receipt number (a consecutive number), date and time of receipt printing.

– Receipts printed from the cash register must be given to the customer.

– Invoice data printed from the cash register must be fully and accurately transferred to the accounting ledger for revenue recording and value-added tax declaration as required. If a business violates regulations by failing to transfer sufficient sales data from the self-printing invoice software to the accounting ledger for tax declaration (i.e., underreporting revenue to evade taxes), the business will be penalized according to tax laws.

Organizations and businesses using cash registers when selling goods or providing services must send a Notice of Invoice Issuance along with a sample invoice to the tax authority; they are not required to pre-register the number of invoices to be issued.

2. Taxpayers (including organizations and individuals) operating in the restaurant, hotel, supermarket, and other goods and services sectors that use point-of-sale systems or sales software for payment processing must connect with the tax authorities to submit information according to the tax authorities' implementation schedule.

Article 15. Forms of symbols used to identify invoices

1. When printing and issuing invoices, organizations shall establish identification symbols on the invoices they issue to facilitate invoice identification during the printing, issuance, and use of invoices.

Depending on the scale, characteristics of business operations, and management requirements, organizations may choose one or more of the following methods for identification: affixing anti-counterfeiting stamps; using special printing techniques; using special paper and ink; incorporating unique symbols into each batch of printing or issuance of specific types of invoices; pre-printing stable information on invoices (such as the name, tax code, address of the seller; type of goods or services; unit price, etc.); the signature and stamp of the seller when issuing invoices, etc.

2. In case of detecting signs of violations related to the printing, issuance, management, and use of invoices, the detecting organization must immediately report to the tax authority. When the tax authority and competent state agencies request confirmation of issued invoices, the organization printing and issuing invoices must respond in writing within ten (10) days from the date of receiving the request.

Chapter III

USING INVOICES

Article 16. Invoice Issuance

1. Principles of Invoice Issuance

a) Organizations, households, and individuals engaged in business activities are only permitted to issue and provide to buyers of goods and services the types of invoices as guided in this Circular.

b) Sellers must issue invoices when selling goods and services, including in cases where goods and services are used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, or as payment in lieu of wages to employees (except for goods circulated internally or consumed internally to continue the production process).

The content on the invoice must accurately reflect the economic transaction that occurred; it must not be erased or altered; the same color and type of ink must be used, and the ink must be indelible; red ink must not be used; the numbers and letters must be continuous, without interruption, and must not be written or printed over pre-printed text. Any blank spaces must be crossed out (if any). In the case of self-printed or pre-printed invoices generated by a computer, any blank spaces do not need to be crossed out.

c) Invoices are prepared in multiple copies at once. The content on the invoice must be consistent across all copies with the same invoice number.

For invoices for telecommunications services, electricity bills, water bills, bank fee receipts, passenger transport tickets from transport companies, stamps, tickets, cards, and certain cases as guided by the Ministry of Finance, when issuing invoices, copy 1 is replaced by a detailed list of the actual invoices issued. Each invoice number given to the customer is shown on a separate line of the list, with all the details registered in the sample invoice sent along with the Invoice Issuance Notification to the directly managing tax authority.

Monthly invoice summaries are prepared and printed on paper for archiving or stored electronically (e.g., USB flash drives, CDs and DVDs, external hard drives, internal hard drives). The preservation and storage of these summaries must comply with current regulations on the preservation and storage of accounting documents. If stored on paper, the summaries must include the full name and signature of the person who prepared them; the name and signature of the head of the unit; and the unit's seal. If stored electronically, the summaries must have the electronic signature of the unit, and their content must be accessible, exportable, and printable for reference when needed. Units are responsible for the accuracy and completeness of the information on the invoice summaries prepared daily and monthly, and must ensure their storage for provision to the tax authorities and other relevant agencies upon request.

d) Invoices are issued in consecutive order from smallest to largest number.

In cases where a business organization has multiple directly affiliated sales units or multiple authorized branches using pre-printed invoices with the same serial number, distributed among all branches within the system, the business organization must maintain a ledger tracking the allocation of invoices to each affiliated unit and authorized branch. The affiliated units and authorized branches must use the invoices in ascending order within the allocated invoice number range.

In cases where a business has multiple sales outlets or multiple authorized outlets simultaneously using the same type of self-printed invoice or electronic invoice with the same serial number, accessed randomly from a single server, the business must have a specific plan for the random access of invoices from its sales outlets and authorized units. The invoice order is calculated from smallest to largest for invoices accessed across the entire business system.

2. How to create specific fields on an invoice

a) The "Date" field on the invoice

The invoice date for the sale of goods is the time when ownership or the right to use the goods is transferred to the buyer, regardless of whether payment has been received or not.

The invoice date for the provision of services is the date the service is completed, regardless of whether payment has been received or not. If the service provider collects payment before or during the provision of services, the invoice date is the date of payment.

The invoice date for the provision of electricity, water, telecommunications services, and television services shall be no later than seven (7) days following the date of recording the electricity and water consumption readings on the meter or the end of the agreed period for the provision of telecommunications and television services. The agreed period used as the basis for calculating the quantity of goods and services provided is based on the agreement between the telecommunications and television service provider and the buyer.

The invoice date for construction and installation is the date of acceptance and handover of the completed construction or installation project, item, or volume, regardless of whether payment has been received or not.

In cases of multiple deliveries or handover of individual items or service stages, an invoice must be issued for the quantity and value of goods or services delivered or handed over each time.

In the case of real estate businesses, infrastructure construction companies, or those building houses for sale or transfer, if they collect payments according to the project's progress or the payment schedule stipulated in the contract, the invoice date is the date of payment.

… (repealed)

In the case of selling gasoline and diesel fuel at retail outlets to regular buyers who are organizations or individuals engaged in business; or providing banking or securities services, the invoice date shall be determined periodically according to the contract between the two parties, accompanied by a statement or other document confirmed by both parties, but no later than the last day of the month in which the purchase or sale of goods or provision of services occurs.

The invoice date for the sale of crude oil, natural gas, processed petroleum products, and certain specific cases shall be determined according to separate guidelines issued by the Ministry of Finance.

b) The criteria “Name, address, and tax identification number of the seller”, “Name, address, and tax identification number of the buyer”

The seller must correctly record the "tax identification number" of both the buyer and the seller.

The "name and address" of the seller and buyer must be written in full; if abbreviations are used, they must ensure the correct identification of the buyer and seller.

In cases where the buyer's name and address are too long, the seller may use abbreviations of common nouns on the invoice, such as: "Ward" to "W", "District" to "Q", "City" to "TP", "Vietnam" to "VN", or "Joint Stock Company" to "CP", "Limited Liability Company" to "TNHH", "Industrial Park" to "KCN", "Production" to "SX", "Branch" to "CN"... but must ensure that the house number, street name, ward, commune, district, city are fully included, accurately identifying the business name and address, and conforming to the business registration and tax registration of the enterprise.

If the selling organization has a subsidiary unit with its own tax identification number that directly sells the goods, then record the name, address, and tax identification number of the subsidiary unit. If the subsidiary unit does not have a tax identification number, record the tax identification number of the head office.

In cases where goods are sold or services are provided for 200.000 VND or more per transaction, if the buyer does not request an invoice or does not provide their name, address, and tax identification number (if any), an invoice must still be issued, clearly stating "buyer did not request an invoice" or "buyer did not provide name, address, and tax identification number".

Specifically for gasoline retailers, if the buyer does not request an invoice, at the end of the day the retailer must issue a single invoice for the total revenue from buyers who did not request an invoice during the day.

In cases where an issued invoice contains errors in the buyer's name or address but the buyer's tax identification number is correct, the parties shall prepare an adjustment record and do not need to issue an adjusted invoice. For other cases of errors in issued invoices, follow the guidance in Article 20 of Circular No. 39/2014/TT-BTC of the Ministry of Finance.

c) The field “Serial number, name of goods/services, unit of measurement, quantity, unit price, total amount”: record the names of the goods/services sold in order; cross out any blank spaces (if any). In the case of self-printed or pre-printed invoices generated by computer, any blank spaces on the invoice do not need to be crossed out.

If the seller specifies a code for goods or services for management purposes, then both the code and the name of the goods or services must be included on the invoice.

Goods requiring registration of usage rights or ownership rights must have the specific numbers and symbols of the goods, as required by law, recorded on the invoice. Examples include: chassis number and engine number of cars and motorcycles; address, building classification, length, width, and number of floors of a house or apartment, etc.

For specific goods and services such as electricity, water, telephone, gasoline, insurance, etc., which are sold on a periodic basis, the invoice must specify the period of supply of goods and services.

d) The criterion "Seller (signature, stamp, full name)"

If the head of the unit does not sign the seller's section, there must be a letter of authorization from the head of the unit authorizing the person directly selling the goods to sign, clearly stating their full name on the invoice and affixing the organization's seal to the upper left corner of the invoice.

d) The criterion "Buyer (signature, full name)"

For indirect purchases such as those made by phone, online, or fax, the buyer is not required to sign or write their full name on the invoice. When preparing the invoice, under the section "Buyer (signature, full name)", the seller must clearly state that the sale was made by phone, online, or fax.

When issuing invoices for the sale of goods or provision of services to foreign countries, the invoice does not necessarily require the signature of the foreign buyer.

e) Currency stated on the invoice

The currency stated on the invoice is Vietnamese Dong.

In cases where the seller is legally permitted to receive payment in foreign currency, the total payment amount should be recorded in the original currency, with the written amount in Vietnamese.

Example: 10.000 USD – Ten thousand US dollars.

The seller must also record on the invoice the exchange rate between the foreign currency and the Vietnamese Dong according to the average interbank foreign exchange market rate published by the State Bank of Vietnam at the time the invoice is issued.

If the foreign currency received does not have an exchange rate with the Vietnamese Dong, the cross exchange rate with another foreign currency for which the State Bank of Vietnam publishes an exchange rate should be recorded.

Instructions for issuing invoices for the sale of goods and services in certain cases are provided in Appendix 4 attached to this Circular.

Article 17. Authorization to issue invoices

1. The seller may authorize a third party to issue invoices for the sale of goods and services. Invoices issued by authorized third parties must still bear the name of the authorizing entity and the authorizing entity's seal in the upper left corner of the invoice (except for self-printed invoices using the authorized party's equipment or electronic invoices, which do not require the authorizing entity's seal). The authorization must be documented in writing between the authorizing party and the authorized party.

2. The authorization document must include complete information about the authorized invoices (invoice format, invoice type, invoice symbol, and number of invoices (from number… to number…)); the purpose of the authorization; the duration of the authorization; the method of delivery or installation of the authorized invoices (if they are self-printed or electronic invoices); and the method of payment for the authorized invoices.

3. The authorizing party must prepare an authorization notice containing complete information about the authorized invoice, the purpose of the authorization, and the authorization period based on the signed authorization document, with the name, signature, and seal (if any) of the representative of the authorizing party for the authorized party. The authorization notice must be sent to the tax authority directly managing the authorizing party and the authorized party, no later than three (03) days before the authorized party issues the invoice…

4. The authorized party must post a notice of authorization at the point of sale of goods or services for which it is authorized to issue invoices, so that buyers of goods or services are aware of it.

5. Upon expiration or premature termination of the invoicing authorization, both parties must confirm this in writing, and the authorized party must immediately remove any notices posted at the point of sale of goods or services.

6. The authorizing party and the authorized party must compile periodic reports on the use of authorized invoices. The authorizing party must submit quarterly reports on invoice usage (including authorized invoices) as guided in this Circular. The authorized party is not required to notify the issuance of authorized invoices or report on the use of authorized invoices.

Article 18. Sales of goods and services are not required to be invoiced.

1. Sales of goods and services with a total payment amount of less than 200.000 VND per transaction do not require the issuance of an invoice, except when the buyer requests one.

2. When selling goods or services without making invoices as guided in Clause 1 of this Article, the seller must make a list of retail goods and services. The listing must contain the name, tax identification number and address of the seller, the name of the goods or services, the value of the goods or services sold, the date of making, and the name and signature of the person who made the Statement. Where the seller pays value-added tax by the deduction method, the retail inventory must contain the criteria "value added tax" and "value added tax". Sold goods and services shall be written on the List according to the order of sale within the day (form No. 5.6, Appendix 5 to this Circular).

3. At the end of each day, the business establishment shall issue a value-added tax invoice or sales invoice recording the total amount of goods sold or services provided during the day, as shown on the total line of the statement, sign it, and keep one copy for the buyer, while the other copies are circulated according to regulations. The "Name and address of the buyer" section on this invoice shall be marked as "retail sales without invoice delivery".

Article 19. Issuing invoices when the list of goods and services exceeds the number of lines on a single invoice.

In cases where the list of goods or services sold exceeds the number of lines on a single invoice, the seller may issue multiple invoices or choose one of the following two options:

1. The seller issues multiple invoices consecutively. The last item on the previous invoice should include the phrase "continued on next invoice," and the first item on the subsequent invoice should include the phrase "continued from previous invoice." The invoices should list all items in consecutive order. Seller and buyer information should be fully recorded on the first invoice. The seller's signature and stamp (if any), the buyer's signature, the final payment amount, surcharges, additional fees, trade discounts, and value-added tax should be recorded on the last invoice, with any blank spaces crossed out (if applicable).

In cases where a business uses self-printed invoices, the invoice creation and printing are done directly from the software, and the quantity of goods and services sold exceeds the number of lines on a single invoice page. The Tax Department will consider each case individually to approve the business's use of invoices spanning more than one page if the following information is displayed at the top of each subsequent page: the same invoice number as the first page (automatically assigned by the computer system); the same name, address, and tax identification number of the buyer and seller as on the first page; the same invoice template and symbol as on the first page; and a note in Vietnamese without accents: "continued from previous page - page X/Y" (where X is the page number and Y is the total number of pages of that invoice).

2. The seller may use a list to enumerate the goods and services sold, accompanying the invoice.

a) Content recorded on the invoice

The invoice must clearly state "attached with list number…, dated…, month…. year…". The "item name" section on the invoice should only include the general name of the item.

Other criteria recorded on the invoice shall follow the guidelines in Clause 2, Article 16 of this Circular.

b) Contents on the statement

The sales list is designed by the seller to suit the characteristics, models, and types of goods, but it must ensure the following main contents:

+ Seller's name, contact address, and tax identification number

+ Item name, quantity, unit price, total amount. If the seller pays value-added tax using the deduction method, the statement must include the fields "value-added tax rate" and "value-added tax amount". The total payment amount (excluding value-added tax) must match the amount stated on the value-added tax invoice.

The list must clearly state "attached to invoice number… dated… month… year" and include the full signatures of the seller and the buyer as on the invoice.

In case the list has more than one (01) page, the lists must be numbered consecutively and must be stamped with a seal. The last list must have the full signatures of the seller and the buyer as on the invoice.

The number of issued statements matches the number of invoice copies. The statements are kept together with the invoices for tax authorities to check and verify when necessary.

Both the seller and the buyer are responsible for managing and retaining the sales records accompanying the invoices as required by regulations.

Article 20. Handling of issued invoices

1. If an invoice has been issued but not yet delivered to the buyer, and an error is discovered, the seller should cross out all copies and retain the incorrect invoice.

2. In cases where an invoice has been issued and delivered to the buyer but the goods or services have not yet been delivered, or where the invoice has been issued and delivered but neither the seller nor the buyer has declared the tax, if an error is discovered, the invoice must be canceled. The seller and buyer must prepare a record of the recall of all copies of the incorrectly issued invoice. The invoice recall record must state the reason for the recall. The seller must cross out all copies, retain the incorrectly issued invoice, and issue a new invoice in accordance with regulations.

3. In cases where an invoice has been issued and delivered to the buyer, goods have been delivered or services provided, and both the seller and buyer have declared taxes, but errors are subsequently discovered, the seller and buyer must prepare a written record or agreement clearly stating the errors. Simultaneously, the seller must issue an adjusted invoice. The adjusted invoice must clearly state the adjustments (increase or decrease) in the quantity of goods, selling price, VAT rate, etc., and the VAT amount for invoice number…, symbol… Based on the adjusted invoice, the seller and buyer must declare adjustments to sales revenue, purchases, output tax, and input tax. The adjusted invoice must not contain negative numbers (-).

4. Instructions for handling invoices already issued in certain specific cases are provided in Appendix 4 attached to this Circular.

Article 21. Handling of invoices in cases where they are no longer in use.

1. Organizations, households, and individuals must notify the tax authorities of invoices that will no longer be used in the following cases:

a) Organizations, households, and individuals whose tax identification numbers have been approved by the tax authorities (also known as closing the tax identification number) must cease using any unused invoices that have been announced for issuance.

b) Organizations, households, and individuals issuing replacement invoices must cease using any unused invoice numbers that have been replaced.

c) If organizations, households, or individuals conducting business purchase invoices from the tax authority but do not continue to use them, they must proceed with the cancellation of the invoices in accordance with the instructions in Article 29 of this Circular.

d) Invoices that are lost, burned, or damaged as guided in Article 24 of this Circular.

2. The tax authority directly responsible for management shall notify that the following invoices are no longer valid:

– Invoices that are no longer in use because organizations, households, or individuals notify the tax authorities in the cases mentioned in Clause 1 of this Article.

– Invoices that have not yet been issued, but the business organization, household, or individual has absconded from their business address without notifying the tax authorities;

– Unissued invoices from organizations, households, or individuals who have voluntarily ceased business operations without notifying the tax authorities;

– Purchase invoices issued by the tax authority for acts of giving or selling by organizations, households, or individuals.

Article 22. Use of illegal invoices

Using illegal invoices refers to using counterfeit invoices, invoices that are not valid, or invoices that have expired.

A counterfeit invoice is an invoice that is printed or created using a template already issued by another organization or individual, or is printed or created with the same invoice number and symbol.

An invoice that is not yet valid for use is an invoice that has been created according to the instructions in this Circular, but has not yet completed the notification of issuance.

Expired invoices are invoices that have completed all issuance procedures but the issuing organization or individual has announced they will no longer use them; invoices that are lost after issuance and reported as lost to the tax authority by the issuing organization or individual; and invoices of organizations or individuals that have ceased using their tax identification number (also known as closing their tax identification number).

Article 23. Illegal use of invoices

1. Illegal use of invoices includes: creating fictitious invoices; giving or selling blank invoices for other organizations or individuals to use when selling goods or providing services (except for cases where invoices are sold or issued by the tax authority and cases where invoice issuance is authorized as guided in this Circular); giving or selling completed invoices for other organizations or individuals to use for accounting, tax declaration, or budget fund payment; issuing invoices without fully recording mandatory contents; issuing invoices with discrepancies in content between copies; and using invoices for one type of goods or services to prove the sale of another type of goods or services.

2. Several specific cases have been identified as illegal use of invoices:

– Invoices containing information that is partially or entirely fictitious.

– Using invoices from other organizations or individuals to sell goods, to legitimize goods and services purchased without documentation, or to sell goods and services in order to evade taxes, or to sell goods without declaring and paying taxes.

– Using invoices from other organizations or individuals to sell goods and services without declaring and paying taxes, thus committing tax fraud; or to legitimize goods and services purchased without supporting documents.

– Invoices with discrepancies in the value of goods or services, or errors in mandatory information between different copies of the invoice.

– Using sales invoices for goods and services that the tax authorities, police, and other relevant agencies have concluded were used illegally.

Article 24. Handling in case of lost, burned, or damaged invoices

1. Organizations, households, and individuals engaged in business who discover the loss, burning, or damage of issued or unissued invoices must prepare a report on the loss, burning, or damage and notify the directly managing tax authority (Form No. 3.8 Appendix 3 issued with this Circular) no later than five (05) days from the date of the loss, burning, or damage of the invoices. If the last day (the 05th day) coincides with a holiday as prescribed by law, the last day of the deadline will be the next day after that holiday.

2. In cases where goods or services are sold and the seller has issued an invoice in accordance with regulations, but subsequently either the seller or the buyer loses, burns, or damages the two original copies of the invoice, the seller and buyer shall prepare a written record of the incident. This record shall clearly state which month the seller declared and paid taxes on copy 1 of the invoice, and shall be signed and clearly state the full name of the legal representative (or authorized person), and stamped (if applicable). The seller shall also make a copy of copy 1 of the invoice, signed and stamped by the legal representative, and give it to the buyer. The buyer may use the signed and stamped copy of the invoice, along with the record of loss, burning, or damage of copy 2, as accounting documentation and for tax declaration purposes. Both the seller and the buyer are responsible for the accuracy of the information regarding the loss, burning, or damage of the invoice.

In case of loss, fire or damage to the invoices used in connection with a third party (for example: a third party is a cargo carrier or a transferor), the third party shall rely on the seller. or the buyer rent to determine the responsibility and sanction the seller or the buyer as prescribed.

Article 25. Use of the buyer's invoice

1. Buyers may use legally valid invoices to prove their right to use and own goods and services; to enjoy promotional offers, after-sales services, lottery prizes, or compensation for damages as prescribed by law; to use them for accounting purposes related to the purchase of goods and services as prescribed by accounting laws; to declare various taxes; to register the right to use and own; and to declare and settle state budget funds according to legal regulations.

2. The invoices used in the cases mentioned in clause 1 must be:

– Original invoices for goods and services, copy 2 (customer copy), except for the cases mentioned in Clause 1 of Article 4 and Article 24 of this Circular.

– The invoice must contain all the required information and details and must be intact.

– The data, text, typewriting, or printing on invoices must be clear, complete, and accurate in accordance with regulations, without any erasures or alterations.

– Invoices that do not fall under the cases specified in Articles 22 and 23 of this Circular.

Chapter IV

RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS IN MANAGING AND USING INVOICES

Article 26. Rights and obligations of organizations, households, and individuals selling goods and services

1. Organizations, households, and individuals selling goods and services have the right to:

a) Create self-printed invoices or pre-printed invoices for use if all conditions are met as guided in this Circular;

b) Purchase invoices issued by the Tax Department if eligible to purchase invoices as guided in this Circular;

c) Using legitimate invoices to support business activities;

d) Refusing to provide data on the printing, issuance, and use of invoices to organizations or individuals that do not have the authority to do so according to the law;

d) Filing complaints against organizations and individuals that infringe upon the legitimate rights to create, issue, and use invoices.

2. Organizations and individuals selling goods and services have the following obligations:

a) Manage invoice generation activities in accordance with the guidelines in this Circular;

b) Sign a contract for printing invoices with qualified printing organizations as guided in Clause 4, Article 8 of this Circular in the case of ordering printed invoices; sign a contract to purchase self-printing invoice software with qualified software providers as guided in Clause 3, Article 6 of this Circular in the case of using self-printed invoices;

c) Prepare and send the Invoice Issuance Notice as required;

d) Prepare and issue invoices when selling goods or services to customers, except in cases where invoice issuance is not mandatory as guided in this Circular;

d) Regularly self-check the use of invoices and promptly prevent any violations;

e) Report the situation regarding the use of invoices to the directly managing tax authority in accordance with the instructions in Article 27 of this Circular.

Article 27. Reporting on the use of invoices

Quarterly, organizations, households, and individuals selling goods and services (except those authorized by the tax authorities to issue invoices) are responsible for submitting a Report on the Use of Invoices to the directly managing tax authority, even if no invoices were used during the period. The Report on the Use of Invoices for Quarter I must be submitted no later than April 30th; Quarter II no later than July 30th; Quarter III no later than October 30th; and Quarter IV no later than January 30th of the following year (Form No. 3.9, Appendix 3 issued with this Circular). If no invoices were used during the period, the Report on the Use of Invoices should indicate the number of invoices used as zero (=0).

Specifically, businesses using self-printed or custom-printed invoices that have committed violations and are therefore not allowed to use self-printed or custom-printed invoices, and businesses classified as high-risk for tax purposes that are required to purchase invoices from the tax authorities as guided in Article 11 of this Circular, must submit a monthly report on the use of invoices.

The deadline for submitting the monthly invoice usage report is no later than the 20th of the following month. This report must be submitted for 12 months from the date of establishment or from the date of switching to the tax authority's invoice purchasing system. After this deadline, the tax authority will review the invoice usage report and tax declaration and payment status to notify the business to switch to quarterly invoice usage reporting. If no notification has been received from the tax authority, the business will continue to report monthly invoice usage.

Organizations, households, and individuals selling goods and services are responsible for submitting reports on invoice usage when dividing, separating, merging, dissolving, going bankrupt, changing ownership; transferring, selling, contracting, or leasing state-owned enterprises, along with the deadline for submitting tax settlement documents.

In cases where organizations, households, or individuals relocate their business to a different area from the one directly managed by the tax authority, they must submit a report on invoice usage to the tax authority from which they are relocating.

Invoices for telecommunications services, electricity bills, water bills, bank service fees, passenger transport tickets from transport companies, stamps, tickets, cards, and some other cases as guided by the Ministry of Finance do not need to be reported number by number, but rather by the total number of invoices. Businesses are fully responsible before the law for the accuracy of the number of invoices remaining at the beginning of the period, the total number used, the total number cancelled, lost, or destroyed, and must ensure that detailed invoice data (from number… to number) is provided when requested by the tax authorities.

Article 28. Storage and preservation of invoices

1. Unissued self-printed invoices are stored in the computer system under secure information protection.

2. Unissued printed invoices are stored and preserved in the warehouse according to the regulations for storing and preserving valuable documents.

3. Invoices issued within accounting units are stored in accordance with regulations on the storage and preservation of accounting documents.

4. Invoices issued by organizations, households, and individuals that are not accounting units shall be stored and preserved as the private property of that organization, household, or individual.

Article 29. Cancellation of invoices

1. The invoice has been determined to be canceled.

– Prototype prints, incorrect prints, duplicate prints, excess prints, damaged prints; film negatives, printing plates, and similar tools used in creating printed invoices are considered destroyed when no intact invoice form remains or when there is no text on the invoice that can be assembled, copied, or restored to its original form.

– A self-printed invoice is considered canceled if the invoice generation software is tampered with to prevent it from generating further invoices.

2. Cases for invoice cancellation

a) Incorrectly printed, duplicated, or excess printed invoices must be canceled before the invoice printing contract is finalized.

b) Organizations, households, and individuals with invoices that are no longer in use must cancel the invoices. The deadline for canceling invoices is no later than thirty (30) days from the date of notification to the tax authority. In cases where the tax authority has notified that the invoice is no longer valid (except in cases of notification due to tax debt enforcement measures), organizations, households, and individuals must cancel the invoice. The deadline for canceling the invoice is no later than ten (10) days from the date the tax authority notifies that the invoice is no longer valid or from the date the lost invoice is found.

c) Invoices already issued by accounting units shall be canceled in accordance with the provisions of accounting law.

d) Unissued invoices that are evidence in legal cases will not be destroyed but will be processed according to the provisions of the law.

3. Cancel invoices issued by organizations, households, and individual businesses.

a) Organizations, households, and individuals engaged in business must prepare an inventory list of invoices to be canceled.

b) Business organizations must establish an Invoice Cancellation Council. The Invoice Cancellation Council must include a representative from the organization's management and a representative from its accounting department.

Households and individual businesses are not required to establish a council when canceling invoices.

c) Members of the Invoice Cancellation Council must sign the invoice cancellation record and will be held legally responsible if any errors occur.

d) Documents required for invoice cancellation include:

– Decision to establish a Council for canceling invoices, except in the case of household businesses and individual entrepreneurs;

– The inventory list of invoices to be canceled should detail: invoice name, invoice form number symbol, invoice symbol, quantity of invoices to be canceled (from number… to number… or list each invoice number in detail if the invoice numbers to be canceled are not consecutive);

– Invoice cancellation record;

– The notification of invoice cancellation results must include the following information: type, symbol, number of invoices canceled from number… to number, reason for cancellation, date and time of cancellation, and method of cancellation (Form No. 3.11, Appendix 3 issued with this Circular).

The invoice cancellation record is kept at the organization, household, or individual business using the invoice. The Notice of Invoice Cancellation Results is made in two (02) copies, one copy is kept, and one copy is sent to the directly managing tax authority no later than five (05) days from the date of invoice cancellation.

4. Cancel the tax authority's invoice.

The tax authorities will cancel invoices printed by the Tax Department that have been announced for issuance but have not been sold or issued, and are no longer in use.

The General Department of Taxation is responsible for regulating the procedure for canceling invoices printed by the Tax Department.

Chapter V

INVOICE INSPECTION AND AUDIT

Article 30. Inspection of the printing, issuance, management, and use of invoices

1. Inspection at the tax office headquarters.

a) The tax authorities conduct inspections of the printing, issuance, management, and use of invoices based on the invoice usage reports of organizations, households, and individuals.

b) In case the tax authority detects signs of violations during inspection, within five (05) working days from the date of detection, the tax authority shall send a written request to the organization, household, or individual to report and explain.

2. Inspect invoices at the headquarters of the organization, household, or individual using the invoices.

a) If an organization, household, or individual fails to provide an explanation or provides an unsatisfactory explanation, the tax authority will issue a decision to inspect the invoices at the organization's or individual's premises.

b) The content of the invoice inspection is specifically stipulated in the inspection decision at the unit's headquarters or sales point, including: legal basis for inspection; inspection subject; content and scope of inspection; time of inspection; head of the inspection team and members of the inspection team; authority and responsibilities of the inspection team and the inspection subject.

c) The head of the tax authority directly managing the organization, household, or individual issues the inspection decision and is responsible for that decision.

d) No later than five (05) working days from the date of signing the decision, the decision to inspect invoices at the headquarters of the organization, household, or individual must be sent to the organization, household, or individual. Within three (03) working days from the date of receiving the decision to inspect invoices or before the time of conducting the invoice inspection at the headquarters of the organization, household, or individual, if the organization, household, or individual proves that the issuance, use of invoices is in accordance with regulations, the Head of the tax authority shall issue a decision to revoke the decision to inspect invoices.

d) The inspection must be conducted within ten (10) working days from the date the tax authority issues the inspection decision. In case, upon receiving the invoice inspection decision, the organization, household, or individual requests a postponement of the inspection, they must send a written request to the tax authority stating the reason and the postponement time for the tax authority to consider and decide. Within five (05) working days from the date of receiving the written request to postpone the inspection, the tax authority shall notify the organization, household, or individual whether or not the postponement of the inspection is accepted.

The time for checking invoices at the headquarters or store of organizations, households, and individuals shall not exceed five (05) working days from the start date of the inspection. In case of necessity, the Head of the tax authority may extend the inspection time once, the extension period shall not exceed five (05) working days.

Within five (05) working days from the date of completion of the inspection, the inspection team must prepare the Inspection Report.

Organizations, households, and individuals being inspected have the right to receive the invoice inspection report, request an explanation of the contents of the inspection report, and reserve their opinions in the inspection report (if any).

e) Processing the test results

– No later than five (05) working days from the date of signing the Inspection Report with the inspected organization or individual, the head of the inspection team must report the inspection results to the person who issued the inspection decision. In case of violations that require administrative penalties, within no more than ten (10) working days from the date of signing the report, the Head of the tax authority must issue a decision on administrative penalties. The inspected organization, household, or individual has the obligation to comply with the decision on handling the inspection results.

– In cases where inspections reveal violations in the management and use of invoices that warrant tax penalties, the tax authority will issue a decision to conduct a tax audit or inspection depending on the nature and severity of the violation, in accordance with the Law on Tax Administration, the Law on Inspection, and the tax audit and inspection procedures.

Article 31. Inspection of invoices

Invoice inspections are combined with tax compliance inspections at the taxpayer's premises.

Chapter VI

ORGANIZATION OF IMPLEMENTATION

Article 32. Enforcement

1. This Circular takes effect from June 1, 2014. Circular No. 64/2013/TT-BTC dated May 15, 2013 of the Ministry of Finance guiding the implementation of Decree No. 51/2010/ND-CP dated May 14, 2010 of the Government regulating invoices for the sale of goods and provision of services is hereby repealed. Any previous guidance on invoices that contradicts this Circular is also repealed. Other guidance documents on invoices that do not contradict this Circular remain in effect.

2. Businesses and business organizations that were using self-printed invoices or pre-printed invoices before the effective date of this Circular, if they are not subject to switching to purchasing invoices from the tax authorities from the effective date of this Circular, are still eligible to create self-printed invoices or pre-printed invoices.

For pre-printed or self-printed invoices, businesses and organizations that have issued a Notice of Issuance in accordance with the guidelines in 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 may continue to use them.

3. From June 1st, 2014, the tax authorities will no longer accept notifications of export invoice issuance.

In cases where businesses and organizations have not yet used up all the export invoice numbers they have printed and issued according to the instructions in 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 need to continue using them, they must register the remaining export invoice numbers and send them to the directly managing tax authority no later than July 31, 2014 (Form No. 3.12, Appendix 3 issued with this Circular). From August 1, 2014, the remaining export invoice numbers registered according to the provisions of this Clause may continue to be used. Export invoice numbers that have not been registered or registered after July 31, 2014, are not valid for use. Businesses shall cancel export invoices in accordance with the instructions in Article 29 of this Circular and use VAT invoices and sales invoices for the export of goods and provision of services abroad in accordance with the instructions in this Circular.

4. This Circular includes 5 Appendices; Appendices 1 to 4 are mandatory, while Appendix 5 is for reference only (not mandatory).

Article 33. Responsible for implementing

1. Tax authorities at all levels are responsible for disseminating and guiding organizations, households, individuals engaged in business and non-business activities, and buyers of goods and services to comply with the contents of this Circular, and for inspecting and handling violations by organizations, households, and individuals using invoices.

2. Organizations, households, and individuals involved in the printing, issuance, and use of invoices must fully comply with the guidelines in this Circular.

During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and resolution.

CONSOLIDATED DOCUMENT AUTHORIZATION

KT MINISTER
DEPUTY

 

Do Hoang Anh Tuan