Decree No. 04/2014/ND-CP amending and supplementing certain articles of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision.

DECREE

Amending and supplementing some articles of Decree No. 51/2010/NĐ-CP dated May 14, 2010

of the Government on invoices for goods sales and service provision

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Pursuant to the Law on Organization of the Government dated December 25, 2001;

Pursuant to the Law on Tax Administration dated November 29, 2006 and the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012;

Based on the Accounting Law dated June 17, 2003;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Value Added Tax Law dated June 3, 2008, and the Law amending and supplementing some articles of the Value Added Tax Law dated June 19, 2013;

At the proposal of the Minister of Finance;

The Government promulgates this Decree amending and supplementing some articles of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision,

Article 1. Amending and supplementing some articles of Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government on invoices for goods sales and service provision as follows:

1. Amending Clause 1, Clause 2 of Article 4 as follows:

“1. Invoices prescribed in this Decree include the following types:

b) Value-added tax invoice is an invoice for goods sales and services intended for organizations subject to value-added tax under the deduction method;

c) Sales invoice is an invoice for goods sales and services intended for organizations and individuals subject to value-added tax under the direct payment method.

d) Other types of invoices, including: Tickets, cards, or other documents with different names but having forms and contents as prescribed in Clauses 2 and 3 of this Article.

2. Invoices are presented in the following forms:

a) Self-printed invoice is an invoice printed by businesses themselves on information technology devices, cash registers, or other machines when selling goods and services;

b) Electronic invoice is a set of electronic data messages regarding goods sales and services initiated, created, sent, received, stored, and managed according to the Law on Electronic Transactions and guiding documents;

c) Printed invoice is an invoice printed according to models by businesses for their trading activities of goods and services, or by the tax authority according to models to issue and sell to organizations and individuals.”

2. Amending and supplementing Clause 5 as follows:

“Article 5. Principles for creating and issuing invoices

1. Businesses meeting the conditions prescribed in Articles 6 and 7 of this Decree may print invoices themselves or initiate electronic invoices for use in selling goods and services.

2. Businesses with tax registration numbers but not meeting the conditions prescribed in Clause 1 of this Article must print invoices to serve their own goods sales and service activities.

3. Provincial or municipal tax authorities (hereinafter referred to as the Provincial Tax Department) shall print and issue invoices to issue and sell to organizations and individuals according to the provisions of Article 10 of this Decree.

4. Enterprises meeting the conditions prescribed in Article 22 of this Decree may print invoices for other organizations.

5. Businesses may simultaneously use multiple types of invoices at the same time. The State encourages the use of electronic invoices.

6. Organizations when printing invoices must not duplicate numbers in invoices with the same code.

7. Before using invoices for goods sales and service activities, organizations must notify the issuance according to the provisions of Articles 11 and 12 of this Decree.”

a) Sea freight and passenger transport.

“Article 6. Self-printed invoices

1. Enterprises established in accordance with the law in industrial parks, economic zones, export processing zones, high-tech zones; enterprises with registered capital as prescribed by the Ministry of Finance; public institutions engaged in production and business operations in accordance with the law may print invoices from the date they obtain tax registration numbers.

2. Business organizations except for the cases prescribed in Clause 1 of this Article, may print invoices for use in selling goods and services if they meet the following conditions:

a) Have been issued a tax registration number;

b) Have revenue from goods sales and service provision;

c) Not have been penalized for violations of tax laws at levels prescribed by the Ministry of Finance within 365 consecutive days up to the date of notification of self-printed invoice issuance;

d) Have systems ensuring the printing and creation of invoices when selling goods and services;

đ) Are accounting units as prescribed by the Accounting Law and have software for goods sales and service provision linked to accounting software, ensuring that invoicing and creating invoices can only be done when accounting transactions occur;

e) Have a written request to use self-printed invoices and obtained approval from the tax authority. Within five working days, the directly managing tax authority must provide comments on the enterprise's application to use self-printed invoices.

3. Self-printed invoices must ensure the principle that each invoice number is created only once. The number of invoice copies printed is based on specific requirements of sales activities. Organizations are responsible for specifying in writing the number of invoice copies.

4. For enterprises violating invoice management and usage; enterprises with high risks of tax law compliance. The Ministry of Finance will implement appropriate monitoring measures based on tax management laws and information technology laws to comply with invoice regulations.

5. Enterprises currently using self-printed invoices who violate invoice regulations leading to tax evasion or fraud, or enterprises classified as high-risk taxpayers according to the Tax Administration Law, shall not use self-printed invoices but must purchase invoices from the tax authority with a specified period as prescribed in Clause 2 of Article 10 of this Decree. The period during which self-printed invoices cannot be used starts from the effective date of the administrative penalty decision for tax evasion or fraud (for enterprises violating invoice regulations leading to tax evasion or fraud) or from the date requested by the tax authority (for enterprises classified as high-risk taxpayers). The Ministry of Finance will provide detailed guidance on this provision.

6. The Ministry of Finance will regulate and guide establishments using cash registers to print invoices for goods sales and service provision according to the law on invoice management.”

4. Amending and supplementing Clause 2 of Article 8 as follows:

“2. Organizations engaged in business activities, enterprises with tax registration numbers may print invoices for use in selling goods and providing services, except for individual households and businesses and enterprises prescribed in Clauses 4 and 5 of Article 6 of this Decree.

Before printing invoices for the first time, organizations engaged in business activities and enterprises (excluding entities eligible to produce printed invoices) must submit to the directly managing tax authority a registration document for using printed invoices. Within five working days, the directly managing tax authority must provide comments on the enterprise's registration for using printed invoices.

An enterprise currently using printed invoices that commits violations related to invoices resulting in administrative penalties for tax evasion or tax fraud, or an enterprise classified as high-risk for tax purposes under the Tax Administration Law, shall not be allowed to use printed invoices but must purchase invoices from the tax authority with a limited period as stipulated in Clause 2, Article 10 of this Decree. The period during which printed invoices cannot be used starts from the date the administrative penalty decision for tax evasion or tax fraud becomes effective (for enterprises whose invoice violations lead to tax evasion or tax fraud) or from the date the tax authority requests (for enterprises classified as high-risk for tax purposes).

5. Amend and supplement Clause 2, Article 10 as follows:

“2. Invoices printed by the Tax Bureaus shall be sold to organizations that are not enterprises but engage in business activities, households, individual businesses operating in localities, and enterprises that are not permitted to print or self-print invoices as specified in Clause 4, Clause 5, Article 6, and Clause 2, Article 8 of this Decree. Enterprises purchasing invoices from the tax authority must do so within twelve months. After the twelve-month period, if they meet the conditions for self-printing or printing invoices, the tax authority will notify the enterprise to switch to self-producing invoices for use or continue purchasing invoices from the tax authority if they do not meet the conditions for self-printing or printing invoices.”

6. Amend Article 22 as follows:

“Article 22. Conditions and responsibilities of organizations receiving invoice printing, organizations supplying software for self-printing invoices

1. Conditions and responsibilities of organizations receiving invoice printing:

a) Conditions:

Organizations receiving invoice printing must be enterprises holding a license for the printing industry.

b) Responsibilities:

- Print invoices according to the signed contract; may not transfer the entire process or any part of the invoice printing process to another printing organization;

- Manage, store, and handle printing molds, printing blanks, printed invoices, and defective printed invoices according to the agreement between both parties and the provisions of the law;

- Terminate the printing contract with the organization or individual requesting invoice printing and proceed to dispose of the printing molds and waste products in accordance with the regulations of the Ministry of Finance;

- Report quarterly on invoice printing received to the directly managing tax authority.

2. Conditions and responsibilities of organizations supplying software for self-printing invoices:

a) Conditions:

Organizations supplying software for self-printing invoices must be enterprises holding a business registration certificate (enterprise registration certificate), including computer programming or software publishing as their business scope, except when the organization supplies its own software for self-printing invoices for use.

b) Responsibilities:

- Ensure that the self-printing invoice software provided to a unit complies strictly with the regulations on self-printing invoices; do not provide counterfeit invoice printing software identical to models already supplied to other enterprises.

- Report quarterly on the provision of self-printing invoice software to the directly managing tax authority.”

Article 2. Effective Date

1. This Decree takes effect from March 1, 2014.

2. The Ministry of Finance shall provide guidance on the implementation of this Decree.

3. The Minister, Heads of Ministries equivalent to Ministries, Heads of agencies under the Government, Chairmen of Provincial People's Committees, and relevant organizations and individuals are responsible for implementing this Decree./.