Representative of General Department of Taxation (Ministry of Finance) Nguyen Thi Thu Ha said, the revised draft decree on the printing, issuance, and use of goods sale and service provision invoices will replace Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP, of which many contents are obsolete. Specifically, the revised draft decree will expand targets applying e-invoices; at the same time, there are regulations restricting paper invoices, with a view to gradually apply e-invoices in 2018. For enterprises of high risks on tax, it is required that they must use e-invoices since January 01, 2018.
E-invoice will gradually replace the paper invoice.
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The Director General of the Legal Department of Vietnam Chamber of Commerce and Industry (VCCI) Dau Anh Tuan said, it is the right direction to simplify the invoice management process, preventing fake invoice to evade tax or reimburse value added tax incorrectly.
Sharing the same view of using e-invoice instead of paper invoice will save time and expense. However, enterprises want to choose the solutions themselves, instead of being forced by the tax agencies and also expressing concern over the time for this application. Representative of export company said, the application date of January 01, 2018 is too short for enterprises to have sufficient preparation. As such, they need to have from 1 – 2 years for preparation, in that time, enterprises still use e-invoice and paper invoice.
According to representative of Vietnam Petrolimex, e-invoice does not require the e-signature of buyer; not applying e-signature on bill for companies without accountants. With the same view, representative of Golden Gate Commercial Service JSC said, there should be specific instruction for e-invoice application to each kind of enterprises. With regard to Golden Gate, the enterprise has many branches and stores, so that each has its own invoice, which means each store cannot have its own signature. Moreover, representative of the enterprise also expressed concern over the transmitting time and speed of verification code, especially when the verification code is only available in Hanoi and Ho Chi Minh, while enterprises have many branches in other cities.
Responding to these concerns, representative of General Department of Taxation said, for enterprises with tax code before 2018, they can use the invoice printed from the computer system, while for enterprises are purchasing invoices of tax agencies, since July 01, 2018, they will use e-invoice with the barcode of tax agency, or e-invoice issued by enterprises themselves if requirements are fulfilled. For enterprises before 2018 use printed invoices, they will continue to do so in 2018, and the General Department of Taxation will provide solutions to use e-invoice with barcode of tax agency.
