VCN – Contents related to the application of e-invoices under Decree 15/2022/ND-CP are interested enterprises at the dialogue conference on Tax and Customs policies and procedures 2022, which took place on November 22, 2022, in Hanoi.
|Enterprises raise problems related to the implementation of e-invoices under regulations in Decree 15/2022/ND-CP. Photo: Q.H|
At the conference, enterprises provided feedback related to e-invoices, including an amendment to error invoices and reviewing potential risk invoices.
The representative of Honda Vietnam Company-a large FDI company in Vietnam, reflected problems in handling e-invoices when Decree 15/2022/ND-CP takes effect.
According to the representative, the company issues about 150,000 e-invoices per month. These invoices are related to many other systems of the company, such as production, agency and purchasing management. However, when Decree 15 takes effect, the VAT on some items reduces from 10% to 8%, and the company cannot revise the e-invoices. Therefore, about 260,000 invoices have not yet been revised.
In addition, the company wishes to receive instruction from the Ministry of Finance and the General Department of Taxation to avoid violations.
Responding to Honda Vietnam’s proposal, Deputy Director General of the General Department of Taxation Vu Chi Hung received company feedback and shared the difficulties enterprises faced when the VAT was revised from 10% to 8% under Decree 15/2022/ND-CP.
According to the regulations on handling invoices with a mistake, the enterprises must revise and declare by themselves. However, to create favourable conditions for Honda Vietnam, the General Department of Taxation has requested the Information Technology Department (under the General Department of Taxation) to coordinate with the Vinh Phuc Tax Department and Honda Vietnam to provide handling solutions quickly.
Mr Do Phuong Nam, Chief Accountant of Hanoi Clean Water Joint Stock Company, asked about using e-invoices with a list.
|The General Department of Taxation requests units quickly provides solutions. Photo: H.N|
Mr Don Phuong Nam said as per regulations on guiding the inspection list, the e-invoices issued within the prescribed period are allowed to use the list. However, the concept of the periodic invoice is unclear, so the company is confused about expenses for conferences, seminars, and meals. Are these expenses recorded in the list?
“Our company faces problems with electronic invoices because we do not know whether the input enterprises have declared correctly. When the Tax authority checks and detects that the e-invoices of the input enterprises are incorrect, will we be affected? If only a few mistakes are made, it will affect the company’s ranking as a state-owned enterprise. Therefore, we hope the Tax authority to develop a tool to check whether the input enterprises’ electronic invoices are correct for us to access,” said Nam.
Answering these problems of Hanoi Clean Water Joint Stock Company, Mr Vu Chi Hung said that the company is allowed to use the list for arising service fees such as electricity, water, telecommunications, delivery reports, and insurance. Accordingly, the periodic services arising of the company as water, are issued with a list.
Deputy Minister of Finance Cao Anh Tuan highly appreciated the comments of Hanoi Clean Water Joint Stock Company on reviewing risk invoices. Deputy Minister Cao Anh Tuan said that businesses in the electricity and water industry do not have the risk of VAT loss, so they are allowed to use the list.
From July 1, the country will use e-invoices with tax verification codes and without codes. Using the e-invoices with tax verification codes, the business can look up information on the tax authority’s database to manage risks.
If the company manages inputs well, provides good products and services, and implements good internal risk management, this situation will be handled. Deputy Minister Cao Anh Tuan said that the Ministry of Finance and the General Department of Taxation are actively building risk management software to help warn businesses.
By Nu Bui/Ngoc Loan