In the face of many cases of buying and selling false invoices, to limit the risk and quickly detect violations, tax authorities have researched additional functions on the e-invoice application to prevent the issuance of false invoices.
According to Official Letter 2392/TCT-QLRR dated 14/06/2023 of the General Department of Taxation, the application software has added some main functions as follows:
- The system automatically controls the total value of goods sold on the issued invoices against the threshold of input value calculated in K times the total inventory value and the total value of purchased goods.
- The warning system follows parameter K.
Accordingly, taxpayers who exceed the threshold will be warned and put on the management list and will be reviewed and determined to stop using invoices.
Before the official implementation of the above functions, the General Department of Taxation requires tax departments to organize an inspection of the list of taxpayers subject to "supervision of invoice issuance exceeding the safety threshold" and report the results, proposing a coefficient K following management practice by June 30, 2023.
Accordingly, the functions of controlling and warning about short invoices will be officially implemented after the General Department of Taxation synthesizes parameter K from the data of the Tax Departments after June 30 mentioned above.
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