On February 26, 2024, the General Department of Taxation issued Official Dispatch No. 672/TCT-QLN on issuing electronic invoices with codes each time they arise for businesses that are being forced to issue invoices.
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Specifically, Official Dispatch No. 672/TCT-QLN follows the provisions of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on issuing electronic invoices with codes each time they arise. the following content:
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- In case the taxpayer is being forced by the tax authority to stop using invoices, there is a written request to use invoices to have a source of payment for workers' salaries and payment of production costs. If business is continuous, the tax authority will issue an electronic invoice with the tax authority's code each time it arises, with the condition that the taxpayer must immediately pay at least 18% of the revenue on the invoice used to the house budget;
- The issuance of electronic invoices with tax authority codes each time they arise is carried out in accordance with the provisions of Decree No. 123/2020/ND-CP and instructions in the Electronic Invoice Management Process. Accordingly, the taxpayer sends an application for an electronic invoice with the tax authority's code to the tax authority and accesses the tax authority's electronic invoicing system to create an electronic invoice;
- The data receiving department can compare additional records of the Debt Management department and the Tax Debt Transfer from Civil Servants, including: Decision to enforce by stopping the use of invoices and documents submitted for at least 18 days. % of revenue on invoices and other related documents (if any). In case of issuing an electronic invoice with a code each time it arises to a taxpayer who is being forced to stop using the invoice, Form No. 04-2/CC in Appendix III issued with the Decree does not apply. Decision No. 126/2020/ND-CP dated October 19, 2020 of the Government.
Thus, the tax authority issues an electronic invoice with the tax authority's code each time it arises when the taxpayer meets the above conditions.
See more at Official Dispatch No. 672/TCT-QLN effective from February 26, 2024.
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