Decree 04/2014/ND-CP amending and supplementing a number of articles of Decree No. 51/2010/ND-CP dated May 14, 05 regulating invoices for selling goods and providing services

DECREE

Amendments and Supplements to SOME Articles of DECREE No. 51/2010/ND-CP OF MAY 14, 5 OF THE GOVERNMENT PROVISION ON INVOICES ON GOODS SALE AND SERVICE PROVISION

Pursuant to the Law on Organization of the Government dated April 30, 2013, 25 year of 12;

Pursuant to the November 29, 11 Law on Tax administration and the November 2006, 20 Law amending and supplementing a number of articles of the Law on Tax administration;

Pursuant to the Accounting Law dated 17 month 6 year 2003;

Pursuant to the Electronic Transaction Law dated 29 month 11 year 2005;

Pursuant to the Law on Value-Added Tax dated June 03, 6, the Law amending and supplementing a number of articles of the Law on Value-Added Tax dated June 2008, 19;

At the proposal of the Minister of Finance;

The Government promulgates a Decree amending and supplementing a number of articles of the Government's Decree No. 51/2010/ND-CP dated May 14, 5 providing for invoices for selling goods and providing services,

Article 1. Amending and supplementing a number of articles of the Government's Decree No. 51/2010/ND-CP dated May 14, 5 stipulating invoices for selling goods and providing services as follows:

1. To amend Clause 1, Clause 2, Article 4 as follows:

"first. Invoices specified in this Decree include the following types:

b) Value-added invoices are invoices for sale of goods and services for organizations that declare value-added tax by the credit method;

c) Sales invoice is an invoice for the sale of goods and services intended for organizations and individuals to declare value-added tax by the direct method.

d) Other types of invoices, including: Tickets, cards or other documents with other names but with the form and content specified in Clauses 2 and 3 of this Article.

2. Invoices can be expressed in the following forms:

a) Self-printed invoices are invoices printed out by business organizations themselves on computer equipment, cash registers or other machines when selling goods and services;

b) E-invoice is a collection of electronic data messages about the sale of goods and services, created, made, sent, received, stored and managed according to the provisions of the Law on Electronic Transactions and other electronic transactions. Implementation guidelines;

c) Order-printed invoices are invoices ordered by business organizations to print according to the form for use in goods and service business activities, or ordered by tax authorities to print according to the form to issue and sell to other organizations. , individual."

2. To amend and supplement Article 5 as follows:

“Article 5. Principles of creating and issuing invoices

1. Business organizations that fully satisfy the conditions specified in Articles 6 and 7 of this Decree may print their own invoices or create e-invoices for use in the sale of goods and services.

2. A business organization that has a tax identification number but does not satisfy the conditions specified in Clause 1 of this Article must order invoice printing to serve its own goods and service sales.

3. Tax offices of provinces and cities (hereinafter referred to as Department of Taxation for short) order to print and issue invoices for issuance and sale to organizations and individuals according to the provisions of Article 10 of this Decree.

4. Enterprises that satisfy the conditions specified in Article 22 of this Decree may print invoices for other organizations.

5. Business organizations can simultaneously use many different forms of invoices. The State encourages the form of electronic invoices.

6. Organizations when printing invoices must not print the same numbers in invoices with the same symbol.

7. Before using invoices for the sale of goods and services, organizations must issue a notice of issuance according to the provisions of Article 11, Article 12 of this Decree.”

3. To amend Article 6 as follows:

“Article 6. Self-printed invoices

1. Enterprises established under the provisions of law in industrial parks, economic zones, export processing zones and high-tech zones; enterprises with charter capital according to regulations of the Ministry of Finance; Public non-business units that have production and business according to the provisions of law may print their own invoices from the time they have their tax identification numbers.

2. Business organizations, except for the cases specified in Clause 1 of this Article, may print their own invoices to use for the sale of goods and services if they fully meet the following conditions:

a) Has been granted a tax identification number;

b) Having revenue from selling goods and services;

c) Not be sanctioned for violations of the tax law at the rate prescribed by the Ministry of Finance for 365 (three hundred and sixty five) consecutive days up to the date of notice of self-printed invoice issuance;

d) Having a system of equipment to ensure the printing and making of invoices when selling goods and services;

dd) Being an accounting unit in accordance with the Law on Accounting and having software for selling goods and services associated with accounting software, ensuring that the printing and making of invoices can only be done when the accounting profession develops. born;

e) There is a written request for the use of self-printed invoices and the approval of the tax authority. Within 05 working days, the tax authority directly managing it must give opinions on the enterprise's registration of using self-printed invoices.

3. Self-printed invoices ensure the principle that each invoice number can only be made once. The number of printed invoices is based on the specific usage requirements of the sales operation. It is the responsibility of the organization to specify in writing the number of copies of the invoice.

4. For enterprises violating regulations on management and use of invoices; Enterprises are at high risk of tax compliance. The Ministry of Finance shall, based on the provisions of the law on tax administration and the law on information technology, take appropriate supervision and management measures in order to strictly comply with the provisions of the law on invoices.

5. Enterprises that are using self-printed invoices that commit acts of violation on invoices are administratively handled for acts of tax evasion or tax fraud, or enterprises with high tax risks as prescribed in the Law If tax administration is not allowed to use self-printed invoices, they must purchase invoices from tax authorities with a definite term as prescribed in Clause 2, Article 10 of this Decree. The time when self-printed invoices are not allowed to be used is counted from the effective date of the decision on sanctioning administrative violations on tax evasion and tax fraud (for enterprises that commit violations on invoices leading to tax fraud). to tax evasion, tax fraud) or from the time required by the tax authority (for businesses with high tax risks). The Ministry of Finance shall specifically guide the provisions of this Clause.

6. The Ministry of Finance shall prescribe and guide production and business establishments using cash registers to print invoices for selling goods and providing services in accordance with the law on invoice management.”

4. To amend and supplement Clause 2 Article 8 as follows:

"2. Organizations with business activities, enterprises with tax identification numbers may order to print invoices to use for activities of selling goods and providing services, except for business households and individuals and enterprises specified in Clause 4 of this Article. 5, Clause 6, Article XNUMX of this Decree.

Before ordering for the first time printing of invoices, organizations with business activities and enterprises (except for those eligible to create ordered invoices) must send to the tax agency directly managing the registration document for using invoices. print order. Within 5 working days, the tax authority directly managing it must give opinions on the enterprise's registration for the use of printed invoices.

Enterprises that are using pre-printed invoices that commit violations on invoices are administratively handled for tax evasion or tax fraud or enterprises with high tax risks as prescribed in the Law on Management of Taxes. Tax authorities are not allowed to use ordered invoices, but must purchase invoices from tax authorities with a definite term as prescribed in Clause 2, Article 10 of this Decree. The time for not using ordered invoices is counted from the effective date of the decision on sanctioning of administrative violations on tax evasion and tax fraud (for enterprises that commit violations on invoices leading to tax fraud). to tax evasion, tax fraud) or from the time required by the tax authority (for businesses with high tax risk).”

5. To amend and supplement Clause 2 Article 10 as follows:

"2. Invoices printed by the Tax Departments are sold to organizations that are not businesses but have business activities, households, business individuals with local establishments and businesses that are not allowed to print or print themselves. invoices specified in Clause 4, Clause 5, Article 6, and Clause 2, Article 8 of this Decree. Businesses buy invoices from tax authorities for a period of 12 months. At the end of the 12-month period, if the conditions for self-printing or ordering of printing of invoices are satisfied, the tax authority shall notify the enterprise to switch to self-generating invoices for use or continue to purchase invoices from the tax authority if it fails to satisfy the requirements. self-printed event or ordered to print invoices.”

6. To amend Article 22 as follows:

“Article 22. Conditions and responsibilities of invoice printing organizations and invoice printing software suppliers”

1. Conditions and responsibilities of the invoice printing organization:

a) Conditions:

The receipt printing organization must be an enterprise with a license to operate in the printing industry.

b) Responsibilities:

- Print invoices in accordance with the signed contract; not re-assign all or any stage in the invoice printing process to other printing organizations for implementation;

- Manage, preserve and handle printing molds, preforms, printed invoices and damaged printed invoices as agreed between the two parties and according to the provisions of law;

- Liquidate printing contracts with organizations and individuals that order invoice printing and process printing molds and waste products according to regulations of the Ministry of Finance;

– Every 3 months, report on receipt and printing of invoices to the tax agency directly managing.

2. Conditions and responsibilities of the invoice printing software supplier:

a) Conditions:

An organization providing self-printing invoice software must be an enterprise with a business registration certificate (certificate of business registration), including the profession of computer programming or software publishing, except for organizations self-supply invoice printing software for their own use.

b) Responsibilities:

– Ensure that the invoice printing software provides a unit that complies with the regulations on self-printing invoices; do not provide software to print fake invoices that match the templates in the software provided to other businesses.

– Every 3 months, report on the provision of self-invoicing software to the tax authority directly managing.”

Article 2. Enforcement

1. This Decree takes effect from March 01, 3.

2. The Ministry of Finance shall guide the implementation of this Decree.

3. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, presidents of People's Committees of provinces and centrally run cities and related organizations and individuals are responsible for the implementation of this Decree. this./.