The General Department of Taxation directs the inspection of taxpayers who issue the electronic invoices that exceed the safe threshold

On June 14, 2023, the General Department of Taxation issued Official Letter 2392/TCT-QLRR on the inspection of electronic invoices, checking the taxpayer (NNT) issued invoices exceeding the safe threshold.

The General Department of Taxation has built a function on the e-invoice application to meet the requirements of controlling e-invoices, preventing the issue of false invoices.

Some main functions are as follows:

  + The system automatically controls the total value of goods sold on the issued invoices against the threshold value of input goods calculated by K times the total value of inventory and the total value of purchased goods.

  + The warning system follows parameter K. On that basis, cases where the NNT exceeds the threshold will be warned and put on the management list. Use the function to look up the list of warning taxpayers to review and identify cases subject to the discontinuation of using invoices as prescribed. Tax authorities use the existing function when deploying e-invoice software to notify them to stop using invoices (meeting the provisions of Article 16 of Decree 123/2020/ND-CP).

Before the official implementation, the General Department of Taxation organizes the inspection of control results according to the initial value of the K coefficient. The General Department of Taxation proposes that the Tax Departments organize the inspection of the "List of taxpayers subject to supervision of invoice issuance exceeding the safe threshold" according to the instructions below.

 * Implementation plan

The "Invoice usage alert list" function in the e-invoice application opens on June 15, 2023.

 * Implementation organization

The Tax Department assigns civil servants in charge of implementing the output "List of taxpayers subject to supervision of issuing invoices beyond the safe threshold" on the relevant function at the Electronic Invoice Application with the monitoring date parameter of June 14, 2023 (according to that, control data will be aggregated until the end of June 14, 2023). On the basis of the obtained list, the tax authority assigns civil servants to inspect taxpayers according to current regulations.

Support in the implementation process: For any problems during the implementation process, the Tax Department should contact directly as follows:

 - For professional services:

Via the telephone number of the General Department's switchboard: 024.39712555/ext. 8023 (address: Nguyen Thi Ngoc Thu, email: ntnthu@gdt.gov.vn)

 - About the application:

Any problems during the implementation process should be reported to the Tax Department via the Service Desk support request management system. (https://hotro.gdt.gov.vn) or contact the support department via phone number (024) 73 055 999 – email:nhomhotrohddt@gdt.gov.vn.

 - Regarding the report on results:

The Tax Department summarizes the implementation results and sends them to the General Department of Taxation (Risk Management Board) according to the form in the Appendix (attached to Official Letter 2392/TCT-QLRR). On the basis of the actual test results, the Tax Department proposes the K coefficient according to the actual management.

Reports and comments shall be sent to the General Department of Taxation (via the Risk Management Board) before June 30, 2023.

What is an electronic invoice?

E-invoice is an invoice with or without a tax authority's code, which is presented in the form of electronic data, made by electronic means by organizations or individuals selling goods or providing services to record information, information on the sale of goods and provision of services in accordance with the law on accounting and tax law, including the case where the invoice is generated from the cash register connected to the electronic data transfer with the tax authority, in which:

 - E-invoice with tax authority's code is an electronic invoice that is issued a code by a tax authority before an organization or individual selling goods or providing services sends it to the buyer.

The tax authority's code on the e-invoice includes the transaction number, which is a unique sequence of numbers generated by the tax authority's system, and a string of characters encoded by the tax authority based on the seller's information.

 - An electronic invoice without a tax authority's code is an electronic invoice sent by an organization selling goods or providing services to a buyer without the tax authority's code.

(Clause 2, Article 3 of Decree 123/2020/ND-CP)

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