Accordingly, the forms of sale and issue of separate invoices are applied to different entities:
In particular, the form of “sale of separate invoices” is only applied to household businesses or self-employed individuals that pay tax every time the tax is incurred and households or individuals leasing assets.
The form of “issue of separate invoices” is applied to organizations other than enterprises but sell goods or provide services; enterprises which were dissolved, went bankrupt, have tax statement completed or have tax identification number cancelled but sold property).
Application for purchase, issue of separate invoices shall be carried out according to Article 12 and Article 13 of Circular No. 39/2014/TT-BTC
This Decision takes effect from the date of its signing and abolishes Point 15, Point 16 Section I, Part II of Decision No. 747/QD-TCT dated April 20th, 2015; Step 1, Step 2 Clause 3.4, Point 3, Section II, Part II of Decision No. 2371/QD-TCT dated December 18th, 2015.
Accordingly, with regard to the announcement of invoice issuance, enterprises may send it to tax authorities within 02 days at the latest prior to the use of invoices. Under the earlier regulations, it must be sent to the tax authorities at least 5 days before the use. In addition, this Circular removes the regulations on which the announcement of invoice issuance must be sent to tax authorities within 10 days as from the day on which it is signed.
Furthermore, according to the amendments in Clause 1, Clause 2 Article 1 of this Circular, if tax authorities do not have written opinions after 02 working days (they were 05 working days under the earlier regulations), as from the date of receiving the request for using invoices printed on order, self – printed invoices of enterprises, the enterprises may use invoices printed on order, self – printed invoices.
In particular, the fine imposed on the act of ordering the printing of invoices without signing printing contracts is reduced from between 2,000,000 – 4,000,000 VND to between 500,000 – 1,500,000 VND (Clause 1 Article 3)
The fine imposed on the acts of losing, burning, damaging the second copy of an invoice to be handed to customer is also reduced from between 10,000,000 – 12,000,000 VND to between 4,000,000 – 8,000,000 VND (Clause 4 Article 3)
Particularly, Clause 4 Article 3 of this Decree also supplements the provisions on fine exemption for the cases below:
- The case in which the second copy of an invoice is lost, burnt, or damaged because of other unexpected circumstances, force majeure events (under the earlier provisions, it is only exempt fine for the case of losing, burning, damaging the invoice because of natural disasters, conflagration)
- The case in which the buyer and the seller have made a record on the loss of the second copy of an invoice; the seller has declared, paid tax and has the contract, documents proving the goods sale and purchase and there are 02 extenuating circumstance (only a warning shall be imposed)
- In case in which organizations, individuals themselves detect errors and make another notification or report as prescribed in order to send to the tax agencies before the decisions on tax investigation, tax inspection at the taxpayers’ premise are made (Clause 7 Article 3)
This Decree shall take effect from August 01st, 2016.
The Vietnamese texts without diacritics on invoices must not lead to confusion of the invoice contents.
Official Letter No. 2066/TCT-CS - Regarding the use of invoices ( 27-May-2015) Relating to exported goods, this Official letter notes that as from September 1st, 2014, the dossier of VAT refund of exported goods must use the commercial invoice instead of the value added invoice. Concurrently, each commercial invoice must be made corresponding to each customer. It is not allowable to make one commercial invoice for many export declaration forms read more
However, if the Company remains export invoices been already registered with tax agency under the transitional provisions in Clause 3 Article 32 of Circular No. 39/2014/TT-BTC, such export invoices are entitled to be used up.
If a domestic enterprise exports goods to non-tariff zones or sells goods to export processing enterprises, it shall use the value added invoice or the goods sale invoice in accordance with the provisions provided in Circular No. 39/2014/TT-BTC.
Accordingly, for goods, services exported to overseas, including the export and import on the spot (except for the export and import on the spot of processed goods), enterprises use 2 following types of invoice at the same time (only submitting the copies)
- Commercial invoice or export invoice
- Added value invoice
For exporting on the spot of processed products, exporting to export processing enterprises, enterprises only issue added value invoice or export invoice.
Upon making dossier for tax report, tax finalization at a tax managing agency, enterprises shall submit the added value invoice or export invoice.