(Chinhphu.vn) - Companies sell goods or provide services with VND 200,000 or more each time, buyers do not take invoices or provide names, addresses and tax codes, companies must make invoices and state "buyers do not get invoices "or" buyers do not provide their names, addresses and tax codes.

The Cuong Thinh Dung Production and Trading Services Co., Ltd. is subject to purchase invoices of tax authorities. The company mainly trades in ready-made clothes with price from 200,000 VND or more.

For those who represent purchasing companies that require invoices, the company will issue each invoice separately for each time.

For retail customers who do not take invoices, the companyissue one or more invoices (if the product sells more than 10 lines of some invoices), all write "retail customers who bought without invoices".

However, the tax Department of Vung Tau City proposed to issue invoices in the form of 20 retail customers as in corresponding with 20 separate invoices.

Through the receiving and responding System to recommendations of businesses, the Cuong Thinh Dung Production and Trading Services and Trading Co., Ltd would like to ask, which documents specify this issue? All retail buyers who do not get invoices can be considered as a customer, why the company can not issue an invoice for them together?

Regarding this issue, The General Department of Taxation - Ministry of Finance has following opinions:

In Articles 4 and 16 of the Decree No. 51/2010 / ND-CP dated May 14, 2010 of the Government stipulating the invoices for selling goods and providing services as follows:

“Article 4. Types, form and contents of an invoice

… 2. An invoice may lack of any following forms:

a/ Self-printed invoice, which is printed out by business organizations and individuals themselves from computers, cash registers or other machines when selling goods or services;

b/ E-invoice, which is a combination of e-data massages on goods and service sale which are created, made, sent, received, stored and managed under the Law on E-Transactions and guiding documents …

Article 16. Sale of goods or services without making out invoices

1. Invoices are not required for goods or services with a total payment of under VND 200.000 unless the buyer requests.

2. Sold goods and services without invoices specified in Clause I of this Article shall be listed for monitoring.

3. At the end of a day, the business establishment shall make out a general invoice indicating the goods or service sales on the total line of the list, sign and keep the counterfoil of the original that handed to the buyer and use other originals under regulations. The buyer's name in this invoice shall be written as "retail without handover of invoice”.

In Article 14 of the Circular No. 39/2014 / TT-BTC dated March 31, 2014 that guides the implementation of the Decree No. 51/2010 / ND-CP dated May 14, 2010 and the Decree No. 04/2014 / ND-CP dated January 17, 2014 of the Governmentregulating sales and service provision invoices (amended by Item 7, Article 3 of Circular No. 26/2015 / TT-BTC dated February 27, 2015 of the Ministry of Finance) that instructs as follows:

“Article 14. Invoices directly printed from cash registers

When using cash registers to print and issue invoices to customers, the invoices printed directly from the cash register must have the following information and satisfy the following requirements:

- Name, address, TIN of the seller;

- Name of the kiosk or stall of the seller (in case the seller has multiple kiosks or stalls);

- Names, unit prices, quantity of the goods/services, and the amount payable. In case the organization or company pays tax using credit-invoice method, the price exclusive of VAT, VAT rate, VAT amount, and total amount inclusive of VAT must be specified; - Name of the cashier, ordinal number, date, and time of the invoice.

 - Invoices printed from the cash register must be given to customers. - Data from the cash register must be accurately and sufficiently recorded into accounting books in order to declare revenue and VAT as prescribed. If the taxpayer fails to transfer all data from the invoice printing software to accounting books to declare tax (which means revenue is not sufficiently declared for the purpose of tax evasion), the taxpayer shall incur penalties in accordance with regulations of law on taxation.

Any organization or company that uses cash registers when selling goods or services must send the notice of invoice publication enclosed with a sample invoice to the supervisory tax authority. The quantity of published invoices might not be registered”.

Based on the guidance in the Circular No. 26/2015 / TT-BTC dated February 27, 2015 of the Ministry of Finance that guides on VAT and tax administration in Decree No. 12/2015 / ND- CP dated February 12, 2015 of the Government detailing the implementation of the Law amending and supplementing a number of articles of tax laws and amending and supplementing a number of articles of tax decrees, amending and supplementing a number of articles of the Ministry of Finance's Circular No. 39/2014 / TT-BTC dated March 31, 2014, on invoices for goods sale and service provision.

Based on the above regulations and guidelines, in case theCuong Thinh Dung Production and Trading Co., Ltd sells goods, provides services from 200,000 VND or more each time, “the buyer does not take the invoice or provide his/her name and address and tax code (if any),

the Company must issue an invoice and specify "the buyer does not get the invoice" or "the buyer does not provide his/her name, address and tax code".

We recommend the Cuong Thinh Dung Trading and Services Production and Trading Co., Ltd. to study and apply for printing invoices directly from cash registers or apply electronic invoices under the guidance in the Circular No. 32/2011 / TT-BTC dated March 14, 2011 of the Ministry of Finance that provides a guidance on creation, issuance and use of electronic invoices to sell goods and services.