Removing difficulties in implementation of e-invoices generated from cash registers

The Minister of Finance has requested drastic implementation of e-invoices generated cash registers. Photo: Internet

The rate of enterprises and business households implementing e-invoices generated by cash registers is still low

E-invoice generated from cash registers is a solution to provide invoices connected to tax authorities to manage the seller's real revenue.

The Ministry of Finance has worked with ministries, agencies and People's Committees of provinces to select a number of localities including: Hanoi, Hai Phong and Ho Chi Minh City to implement e-invoices generated from cash registers phase 1 to 100% of enterprises and business households who provide goods or services directly to consumers, focusing on restaurants, hotels, supermarkets and jewelry stores.

In Hanoi, according to the Hanoi Tax Department, by February 13, 2023, the city has 6,838 enterprises and business households eligible to deploy e-invoices created from cash registers.

According to Mr. Nguyen Anh Dung, Deputy Director of the Hanoi Tax Department, the city is facing a problem that only a third of the firms and business households installed sales management software, which has not met the expectation of the tax agency in the launching of e-invoices generated from cash registers.

Mr. Nguyen Anh Dung also said that in addition to benefits, Hanoi tax department encountered many problems in the implementation of e-invoices generated from cash registers such as legal regulations; technology infrastructure of enterprises and business households and especially in the retail sector that enterprises and business households do not conduct regular and continuous businesses and even stop or suspend their operations at any time.

“Especially, the apprehension of some enterprises and business households about a new policy and management method is also an issue that the tax agency needs to pay attention to have appropriate dissemination and technical solutions to upgrade the information technology system and infrastructure to implement e-invoices generated from cash registers," said Mr. Nguyen Anh Dung.

In Ho Chi Minh City, Deputy Director of Ho Chi Minh City Tax Department Nguyen Tien Dung said that from the first days of implementing the program of e-invoices generated from cash registers, the tax department has disseminated benefits of e-invoices to people and enterprises through many information channels.

Also, the tax department has worked with service providers to organize training sessions. As a result, as of February 17, 2023, the number of people successfully registering to use e-invoices from cash registers at the Ho Chi Minh City Tax Department reached 15.5% of the plan for the first phase.

Deputy Director General Nguyen Tien Dung added that the rate of taxpayers that are enterprises and business households registering to use e-invoices from cash registers has not met the requirements in the first phase because most taxpayers are afraid of costs to uniformly issue invoices from cash registers throughout the system, especially the supermarket chain model.

In Dong Nai, although this is not one of the localities obliged to apply 100% from the first phase, Dong Nai Tax Department has quickly notified enterprises and business households in the area of the registration of using e-invoices generated from cash registers.

So far, the number of enterprises and business households that have registered to use e-invoices connected to tax authorities is increasing.

Those who deliberately delay the issuance of e-invoices generated from cash registers will be fined

The Minister of Finance has strongly directed the implementation of e-invoices initiated from cash registers for some direct-to-consumer business sectors

. Accordingly, the General Department of Taxation has directed tax departments to review, identify and make a detailed list of users of e-invoices created from cash registers connected to tax authorities, including trading center; supermarket; restaurant; hotel; service; retail business, food service business according to the model of a store system.

According to the General Department of Taxation, the implementation of e-invoices initiated from cash registers does not require too high a technique. The General Department of Taxation has provided technical solutions to train tax departments to guide taxpayers.

Ms. Ta Thi Phuong Lan, Deputy Director of the Tax Administration Department of small and medium enterprises and individual and business households affirmed that, in the initial period of implementation, due to the need for appropriate technical solutions to upgrade the information technology infrastructure, current regulations are allowing taxpayers in the direct-to-consumer sectors to choose the form of e-invoices generated from cash registers.

However, this is a major policy for tax administration because the Law on Tax Administration requires sellers to issue invoices, whether electronic or paper ones; If the taxpayers has registered an e-invoice, they must issue e-invoices; or if they installed cash registers, they are required to connect with taw authorities

“Currently, the General Department of Taxation is coordinating with local authorities to conduct irregular inspections for business establishments to ensure the issuance of invoices. The Ministry of Finance will also study and issue sanctions to penalize units that intentionally delay the issuance of e-invoices generated from cash registers," said Ms. Nguyen Thi Lan Anh.