From July 01, 7, all invoices (such as invoices; stamps, tickets, cards; air freight receipts; international freight receipts; printed documents) , issued, used and managed as invoices, including delivery notes cum internal transportation, delivery notes sent for sale by agents; ...) in stock, announced for release, purchased from tax authorities in accordance with regulations in Decree No. 2022/51/ND-CP, Decree No. 2010/04/ND-CP (including electronic invoices under Circular No. 2014/32/TT-BTC) and guiding documents will expire. use value.
Organizations and businesses are required to use e-invoices according to the provisions of Decree 123/2020/ND-CP and Circular No. 78/2021/TT-BTC.
For businesses, organizing the registration to use e-invoices according to Decree 123/2020/ND-CP is not only a mandatory requirement but also a responsibility and obligation of businesses and organizations to partners. , its customers.
1. Procedures for canceling old invoices for businesses
Enterprises and organizations that are using invoices purchased from authorities or using self-printed/order-printed/HDDT invoices according to Decree 51/2010/ND-CP: Must cancel all invoices according to Decree 51/2010 /ND-CP that still exists after June 30, 6 and send a Notice of Invoice Cancellation to the tax authority (Form TB2022/AC, Appendix issued with Circular No. 03/39/TT-BTC) . At the same time, report the use of invoices up to the time of invoice cancellation (form BC2014/AC, Appendix issued together with Circular No. 26/39/TT-BTC).
In case the enterprise or organization does not cancel the invoice and send notice TB03/AC to the tax authority, the Tax Department will base on the report on the invoice usage situation of the enterprise or organization to notify that the invoice is no longer valid for the remaining invoices after June 30, 2022.
Violations against regulations on cancellation and destruction of invoices will be sanctioned for administrative violations on invoices as prescribed in Article 27 of Decree No. 125/2020/ND-CP dated October 19, 10 of the Government.
2. Procedures for canceling old invoices for business households and individual businesses
Business households and individuals that follow the declaration method and are currently using the purchasing authority's invoices: Must destroy all remaining invoices after June 30, 6 and send a Notice of termination. invoice cancellation results to tax authorities (Form TB2022/AC, Appendix issued together with Circular No. 03/39/TT-BTC). At the same time, report the use of invoices up to the time of invoice cancellation (form BC2014/AC, Appendix issued together with Circular No. 26/39/TT-BTC).
In case business households and individuals do not cancel invoices and send notice TB03/AC to the tax authorities, the Sub-department of Taxation will base on reports on the use of invoices of business households and individuals. Business to notify invoices that are no longer valid for invoices that are still outstanding after June 30, 06.
3. Severe penalties for using expired invoices
Violations against regulations on cancellation and destruction of invoices will be sanctioned for administrative violations on invoices as prescribed in Article 27 of Decree No. 125/2020/ND-CP dated October 19, 10 of the Government.
The act of using invoices when the customs authority has issued the Notice of invalidation of invoices is illegal use of invoices, and illegal use of invoices will be sanctioned according to the provisions of Article 17 (Article 28). Sanctions for tax evasion), Article 125 (Acquiring penalties for illegal use of invoices and illegal use of invoices) of Decree No. 2020/19/ND-CP dated October 10, 2020 government.
In order to ensure the smooth operation of enterprises and organizations, to avoid the situation that enterprises and organizations do not have invoices for selling goods and services due to delay or delay in deploying e-invoices. Enterprises need to urgently register for the use of e-invoices in accordance with the law before July 01, 07.