(Chinhphu.vn)–Through the receiving and responding system to businesses’recommendations, Mr. Nguyen Van Ngoc, VES Vietnam Enterprise Solutions Joint Stock Company would like to ask the functional agencies to guide the procedure for electronic invoice registration.

According to Mr. Ngoc, businesses now use VN - Invoice software to provide and support businesses using electronic invoices according to the Circular No. 32/2011 / TT-BTC of the Ministry of Finance.

Based on the Circular No. 39/2014 / TT-BTC and the Circular No. 37/2017 / TT-BTC of the Ministry of Finance that guide as follows: “There is a written request for the use of self-printed invoices (Form 3.14, Appendix 3 issued together with this Circular) and is certified by the tax authority directly managing them. Within 02 working days after receiving the company's request, the direct tax administration agency must provide opinions on conditions for using self-printed invoices of the company (Form No. 3.15, Appendix 3 issued together with this Circular).

If after 02 working days, the direct tax administration agency has no written opinion, the enterprise may use self-printed invoices. The head of the tax agency must be responsible for not giving a written reply to the ecompany. "

Pursuant to Point 2.1.1.5, Section 2.1.1, Clause 2.1 of the project issued together with Decision No. 2497/2017 / QD-BTC: “To amend the printingregime, issuing and using invoices to create favorable conditions for businesses and fight tax fraud on the following contents: Providing for a number of types of businesses that are required to use electronic invoices. provide tax authorities with support for small and medium-sized enterprises to carry out electronic invoices certified by tax authorities; shorten time for registration of using self-printed invoices and ordered invoices sent to tax authorities directly handling from 05 days to 01 working day (including newly established enterprises); enterprises can use invoices within the day from the date of notification of invoice issuance and sample invoices are sent to agencies. Direct management tax for invoice release notices and sample invoices is made in accordance with regulations".

According to Mr. Ngoc, in the process of supporting enterprises to register procedures for using electronic invoices for the first time, he is facing many difficulties in the registration process.

Mr. Ngoc would like to ask, Invoice issuance notice, decision, invoice form submitted directly at the local tax administration agency (including newly established enterprises) or submitted online based on the notice form of invoice publication. application on the tax declaration support application (because the General Department of Taxation's information receiving portal does not have the standard dossier as prescribed in the Circular No. 32/2011 / TT-BTC)?

When is an enterprise allowed to start using invoices for one day according to the Decision No. 2497/2017 / QD-BTC or two days according to the Circular No. 37/2017 / TT-BTC?

Regarding this issue,the General Department of Taxation gives the following opinions:

Pursuant to the Minister of Finance's Decision No. 1500 / QD-BTC dated June 30, 2016, announcing standardized administrative procedures in the field of tax administration under the management function of the Ministry of Finance, electronic invoice issuance notice has been implemented electronically by tax authorities.

Accordingly, organizations and enterprises may send notices of electronic invoice issuance and decisions on electronic invoice application.

According to the Decision No. 2497 / QD-BTC dated December 4, 2017 of the Minister of Finance, approving the Scheme on prevention and combat of law violations and coordinating the prevention and combat of crimes in the fields of finance, securities, import and export of goods; acts of transfer pricing and tax evasion of enterprises, including contents on study of amendments to the time to register to use invoices. Roadmap of the Scheme for the period from 2016 to 2020 and vision to 2030.

The Ministry of Finance issued a Circular No. 37/2017 / TT-BTC dated April 27, 2017 amending and supplementing the Circular No. 39/2014 / TT-BTC dated March 31, 2014, the Circular No. 26/2015. / TT-BTC dated February 27, 2015 providing guidance on notification of invoice issuance.

Accordingly, the time for an enterprise to start using electronic invoices is based on the provisions of Clause 3, Article 1 of the Circular No. 37/2017 / TT-BTC dated April 27, 2017.

In case the enterprise meets the conditions for initializing electronic invoices as prescribed in Article 4 of the Circular No. 32/2011 / TT-BTC dated March 14, 2011 of the Ministry of Finance, the enterprise shall send a notice of payment. issue electronic invoices to tax agencies directly managing them to use electronic invoices in goods and service provision activities.

The notice of electronic invoice publication shall be sent to the supervisory tax authority at least two days before the business organization starts using the invoice. When receiving a notice of publication sent by an organization, the tax agency finds that the notice of publication does not ensure sufficient contents as prescribed, within two working days after receiving the notice, The tax authority must notify the organization in writing. The organization is responsible for making adjustments to announce new releases.

The notice of electronic invoice publication shall be sent to the supervisory tax authority at least two days before the business organization starts using the invoice. When receiving a notice of publication sent by an organization, the tax agency finds that the notice of publication does not ensure sufficient contents as prescribed, within two working days after receiving the notice, the tax authority must notify the organization in writing. The organization is responsible for making adjustments to announce new releases.

In case the notice of publication sent by the organization has enough content as prescribed:

- The General Department of Taxation is responsible for establishing the database of invoice information on the website of the General Department of Taxation so that organizations and individuals can search internal information and necessary content about invoice issued notice of organization;

- The organization is entitled to use the electronic invoice for two working days from the date of sending the electronic invoice issuance notice to the tax authority.

According to Chinhphu.vn