With practical benefits in implementation, Hai Duong province's tax authorities are making efforts to "cover" electronic invoices generated from cash registers for 6 mandatory groups.
Benefit
GO Hai Duong Supermarket (formerly Big C Hai Duong) is a pioneer in using electronic invoices and issuing electronic invoices from cash registers. According to the manager of this supermarket, the issuance of electronic invoices from cash registers here is quite convenient because since its operation in 2011, the unit has applied electronic payment vouchers with QR codes issued for each sale. The supermarket uses software to link the system in each step from input, inventory, updating of goods in the warehouse, sales results... so it is easy to issue electronic invoices issued from cash registers for each sale.
“Implementing electronic invoices generated from cash registers is also convenient because electronic invoices can be issued immediately to customers, even after hours or late at night. Invoices printed from cash registers are connected to transfer data to the tax authority (which is an electronic invoice with a tax authority code according to regulations). The supermarket has now set up many cash registers to issue electronic invoices to customers quickly and conveniently,” said Ms. Le Thi Tinh, Head of Customer Service Department of GO Hai Duong.
As a large retailer, for many years now, Hai Duong Clean Water Trading Joint Stock Company has been issuing invoices with customer codes. Invoice machines, including handheld ones, are all connected to the company-wide management software. From that reality, the company also has many advantages when implementing electronic invoices generated from cash registers with codes from the tax authority. "Implementing electronic invoices generated from cash registers helps reduce personnel in the accounting department, save time and costs, and create transparency in sales transactions," affirmed Mr. Nguyen Thanh Son, General Director of Hai Duong Clean Water Trading Joint Stock Company.
From August 1, 2024, Chi Linh Golf Course Investment and Development Joint Stock Company has applied electronic invoices generated from cash registers for golf course ticket sales and providing services on the course; trading in golf apparel, tools, accessories, etc.
Mr. Duong Van Ha, Head of Hai Duong City Tax Department commented: “The implementation of electronic invoices generated from cash registers contributes significantly to public, transparent and equal tax management in production, business and service activities. This is also a solution to increase budget revenue in difficult economic circumstances.”
Strengthen inspection and handling
Starting from the end of 2022 to the end of September 2024, Hai Duong province has had 934 businesses and individuals registering to use electronic invoices generated from cash registers with tax authority codes, with nearly 11 million invoices. In the first 9 months of this year alone, the whole province had 399 more organizations and individuals implementing, exceeding the annual plan by 5% and doubling the same period last year. Tax authorities continuously review and update the number of newly established businesses and individuals in 6 groups that need to implement electronic invoices generated from cash registers to propagate, mobilize registration and urge implementation. Areas with many effective implementation measures are Hai Duong City, Chi Linh City, Nam Sach, etc.
Ms. Doan Thi Hong Anh, Deputy Head of the Department of Management of Business Households, Individuals and Other Revenues (Provincial Tax Department) said: “Tax authorities regularly update new businesses and individuals that need to implement electronic invoices generated from cash registers. Review and classify contract households that directly provide services and goods to consumers to propagate, mobilize, and convert to the form of households declaring and implementing electronic invoices generated from cash registers, avoiding violations of not issuing invoices”.
From April 2022, the General Department of Taxation will launch the "Lucky Invoice" program for invoices with tax authority codes. The implementation of electronic invoices generated from cash registers combined with the "Lucky Invoice" program is an effective long-term solution to change consumers' habits of receiving invoices. Taxpayers receiving invoices when purchasing goods and services contributes to promoting digital transformation in tax management; at the same time, requiring sellers to issue invoices and declare and pay taxes correctly, fully and promptly. Tax authorities will also step up inspection, examination, supervision and sanction the issuance and use of electronic invoices that are not in accordance with regulations.
Electronic invoices generated from cash registers are a solution to provide invoices connected to tax authorities to manage the actual revenue of sellers and service providers. Buyers receiving electronic invoices generated from cash registers will have a legal basis to bind the seller's responsibility for the origin and quality of goods and services. Businesses and individuals can be proactive 24/7 in creating invoices when there is a sale of goods and services, thoroughly handling the problems in the past regarding the delay between the time of payment and the time of creating invoices...
"Changing the habit of consumers getting invoices when purchasing goods and services is one of the factors that motivates people and businesses to participate in digital social activities comprehensively. This will help the Government to develop a digital society to help people and businesses more easily comply with tax laws and protect consumer rights," said Mr. Vu Doan Ngoc Hung, Deputy Director of the Hai Duong Provincial Tax Department.
Groups that need to implement electronic invoices generated from cash registers: shopping malls; supermarkets; convenience stores, consumer goods retail; food and beverage; restaurants; hotels; pharmaceutical retail; gold and silver trading; entertainment services.
Look up information of electronic invoices generated from cash registers onhttps://hoadondientu.gdt.gov.vnOr an electronic invoice lookup app installed on a smartphone to receive risk warnings when the seller is subject to stopping the use of electronic invoices.