Strengthen the management and use of electronic invoices for e-commerce

	Issue of electronic invoices in petroleum retail is effective solution to prevent tax fraud
	Amendment of regulations on electronic invoices

Strengthen inspection and examination of the issuance and use of electronic invoices, especially in the creation of electronic invoices at retail gasoline stores. Photo: Internet

According to Official Dispatch No. 129/CD-TTg recently signed and issued by the Prime Minister, the Tax Department has actively built, completed and synchronously deployed the electronic invoice system nationwide to better serve the production and business activities of enterprises and people, contributing to creating a fair, favorable business environment and protecting consumer interests.

However, there are still some localities, enterprises and retail stores that have not thoroughly used electronic invoices, the development of e-commerce poses new challenges in state management, including tax collection management.

In order to promote the management and use of electronic invoices, improve the efficiency of tax collection management for e-commerce activities, contribute to creating an equal, transparent and favorable business environment for people and businesses, the Prime Minister requests ministers, heads of ministerial-level agencies, government agencies, Chairmen of People's Committees of provinces and municipal cities to thoroughly grasp and seriously implement all tasks, solutions and directions in Official Dispatches No. 889/2022/CD-TTg on improving the efficiency of tax collection management for e-commerce activities and business on digital platforms; Official Dispatch No. 1123/2023/CD-TTg on strengthening the management and use of electronic invoices, contributing to promoting digital transformation; Official Dispatch No. 1284/2023/CD-TTg on strengthening the management and use of electronic invoices for petroleum business and retail activities.

At the same time, the Ministry of Finance is assigned to preside over and coordinate with ministries and agencies to strengthen propaganda, leadership, direction and organization of the use of electronic invoices, helping people and businesses understand the benefits, responsibilities and effectiveness of using electronic invoices, raising taxpayers' awareness of compliance with tax laws.

Review, support and require businesses to apply electronic invoices generated from cash registers, focusing on direct retail areas to key consumers such as: food and beverage services, retail of goods at shopping centers, consumer goods retail stores, retail of gasoline, etc to ensure favorable conditions for issuing electronic invoices.

At the same time, strengthen the connection and exchange of information and data with relevant ministries and agencies, especially with the Ministry of Public Security to effectively manage taxes, especially for e-commerce, petroleum, and digital-based business activities, ensuring correct, sufficient, and timely collection. Resolutely handle according to the law those who intentionally do not implement electronic invoices generated from cash registers.

Strengthen inspection and examination of the issuance and use of electronic invoices, especially in the creation of electronic invoices at petroleum retail stores for customers for each sale, ensuring compliance with legal regulations, and strictly handle those who do not implement or intentionally do not implement.

The Ministry of Finance must also direct tax authorities at all levels to proactively coordinate with the police and relevant agencies to continue to focus resources and resolutely implement inspection and supervision of retail gasoline stores, especially stores that still use POS machines/tablets/phones with software installed to issue electronic invoices when selling goods, ensuring compliance with regulations on electronic invoices for each sale and data connection with tax authorities according to Decree No. 123/2020/ND-CP.

In particular, strictly handle violations and publicize information on violations.

The Prime Minister also requested the Ministry of Finance to promptly submit to the Government in January 2025 to issue a Decree amending and supplementing a number of articles of Decree No. 123/2020/ND-CP, including solutions on electronic invoices for e-commerce activities.

In the telegram, the Prime Minister also assigned the Ministry of Industry and Trade, the Ministry of Public Security, and the People's Committees of provinces and municipal cities specific solutions to strengthen tax management of e-commerce activities.