SOME THINGS TAXPAYERS NEED TO PAY ATTENTION TO IN THE PROCESS OF USING E-INVOICES

1. Regarding the situation of using illegal invoices and not legalizing invoices

According to the provisions of the Law on Tax Administration, the illegal use of invoices and not legalizing invoices to account for goods and input materials in activities that generate tax obligations to reduce the payable tax amount or increase the exempted tax amount, reducing the amount of tax or increasing the amount of tax withheld, the amount of tax refunded, the amount of tax not payable is determined as one of the acts of tax evasion.

Illegal use of invoices and not legalizing invoices is usually expressed in the following forms:

– Using paper invoices (purchase invoices from tax authorities; ordered invoices; self-printed invoices…) according to the provisions of Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and electronic invoices (e-invoices) according to the provisions of Decree No. 32/2011/ND-CP, Decree No. 119/2018/ND-CP to provide buyers when selling goods and services after July 1, 2022 (except for the case specified in Clause 2, Article 20 of Decree 123/2020/ND-CP).

– Using invoices or e-invoices which are stopped from use during the time of being coerced by the measure of stopping using invoices; e-invoices not registered with tax authorities; e-invoices not having the tax authority’s code in the case of using the e-invoices with the tax authority’s code; goods and service purchase invoices with a date on the invoice from the date the tax authority determines that the seller is not operating at the business address registered with the competent state agency… to provide to the buyer when selling goods and services.

– Using invoices or e-invoices that do not include all mandatory contents as prescribed; invoices with erasure or fixes not in accordance with regulations; fraudulent invoices or e-invoices (invoices that have economic operations items and contents written in them, but the purchase and sale of goods and services are not real in part or in whole); invoices or e-invoices that do not reflect the actual value incurred or make fraudulent invoices or make fake invoices; invoices with a difference in the value of goods or services or a deviation of the required criteria between the copies of the invoice…

2. Regarding the situation of invoicing when selling goods and providing services

According to the principle of making, managing and using invoices, when selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising, sampling; goods and services used for giving, gifting, exchanging, paying for employees’ wages and internal consumption) and must fully state the contents as prescribed in Article 10 of Decree 123/2020/ND-CP, in case of using e-invoices, it must follow the standard data format of the tax authorities as prescribed in Article 12 of Decree 123/2020/ND-CP.

In addition, failure to issue invoices when selling goods and services as prescribed by law or recording the value on the sales invoice lower than the actual payment value of the sold goods and services is also defined as tax evasion.

3. Regarding additional declaration of tax declaration dossiers related to electronic invoices for adjustment, replacement or cancellation

After handling erroneous e-invoices, taxpayers need to make additional declarations related to the errors in accordance with the Law on Tax Administration dated June 13, 2019 and Decree 126/2020/ND-CP.