Which group of objects can use e invoices generated from cash registers

Mrs.Nguyen Thị Lan Anh

According to regulations, what groups of objects are allowed to use e-invoices generated from cash registers?

According to regulations, the groups of subjects allowed to use e-invoices generated from cash registers are enterprises and business households paying tax by the method of declaring business activities in the field of direct-to-consumer, including Group 1: Catering, restaurant and hotel business group; Group 2: Group of retail goods (commercial centres; supermarkets; retail of consumer goods); Group 3: Retail group of modern drugs; Group 4: Other services (entertainment services, road and bridge tickets, bus tickets, sightseeing tickets, tourism).

To use e-invoices generated from cash registers, which conditions will taxpayers have to meet, ma’am?

Enterprises and business households in direct-to-consumer fields using e-invoices with the tax authority’s code or without the tax authority’s code may choose to use the e-invoice generated from the cash register.

Enterprises and business households only need to have synchronous electronic equipment or a system of many electronic devices combined with information technology solutions with common functions such as cash register, store sales operations, sales data, creation of e-invoices with unique guaranteed code of the tax authority, transaction lookup, transaction report and be connected to transfer data to the tax authorities in a standard format by electronic means through service providers of receiving, transmitting and storing electronic data.

Thus, for the form of a cash register with the connection of transferring electronic data with the tax office, it can be the available computer form of the business household that can meet the invoice software installation at the request of the tax authority (not a new investment) or can invest in a new dedicated cash register with pre-installed invoice software of the Tax office.

The character range code of the tax authority on the e-invoice generated from the cash register consists of 23 characters according to the structure notified by the tax authority to the business or household when it is accepted to register for the use of the e-invoice generated from the cash-registers, in which there are 5 characters issued by the tax office in the form of self-generated from the e-invoice system of the tax agency to ensure uniqueness. In addition, the tax authority’s code on the e-invoice generated from the cash register can be set up for many cash registers at one or more business locations and dependent units to ensure the uniqueness of each invoice.

So what is the responsibility of the seller when using the e-invoice created from the cash register connected to transfer electronic data with the tax agency, madam?

When using the e-invoice generated from the cash register connected to transfer electronic data with the tax office, the seller must be responsible for using the character range code issued by the tax authority when making the e-invoice. At the same time, the data must be transferred to the tax office within the same day through the service provider of receiving, transmitting and storing electronic data.

Madam, many consumers have the same question as to whether e-invoices created from cash registers are considered legal documents and can be used as a basis for payment with their agencies. Could you please share more details on this issue?

An e-invoice created from a cash register to be considered a legal document must have the same contents as other electronic invoices (invoice name, invoice symbol, invoice model number; invoice number; name, address, tax identification number of the seller; name, address, tax identification number of the buyer; name, a unit of measure, quantity, and unit price of goods and services; total amount excluding value-added tax, value-added tax, total value-added tax amount according to each tax rate, total value-added tax amount, total payment already included value-added tax; signature of seller, a signature of seller purchase; time of invoice; time of digital signature on e-invoice; tax authority’s code on the invoice). However, the seller’s digital signature is not compulsory.

According to regulations, expenditures for purchasing goods and services using invoices (copying invoices or looking up information from the electronic portal of the General Department of Taxation on invoices) are generated from the cash registers that are considered as an expenditure with sufficient legal invoices and documents when determining tax obligations.

Thank you ma’am!