Legal News

[Taxation] In 2024, survey retailers on their obligation to issue electronic invoices generated from cash registers.

2024/04/04

The GDT issued Official Letter No. 1287/TCT-DNNCN dated March 28, 2024, guiding the introduction of electronic invoices generated from cash registers.

Since only a few retailers issued such electronic invoices in 2023, the GDT requested tax authorities of each province and city to investigate the retailers that were subject to the issuance of such invoices.

Pursuant to Article 90, Paragraph 2 of Law No. 38/2019/QH14 on Tax Administration, individual businesses selling directly to consumers, retailers, especially those using cash registers in the food and beverage industry, are required to issue electronic invoices generated from the cash register.

In 2023, the GDT requested the tax bureaus of each province and city to conduct an investigation to understand the factors of nonuse of invoices and provide solutions for those sole proprietors who have already introduced such electronic invoices but have not actually issued such invoices. The goal is to issue electronic invoices generated from the cash register.

Reference: Official Letter No. 1287/TCT-DNNCN of GDT dated March 28, 2024.