On July 12, 2022, the General Department of Taxation issued Official Letter No. 2455/TCT-DNNCN (“Official Letter 2455”) guiding the settlement of problems in the implementation and operation of electronic invoices from 1, 2022.
Official Letter 2455 has a number of contents that businesses need to pay attention to as follows:
1. Regarding the use of electronic receipts
Pursuant to Decree 123/2020/ND-CP, 01/7/2022, organizations can use electronic receipts, however, the General Department of Taxation is still in the process of developing a standard format for electronic receipt data and its implementation procedures. Therefore, during the time having no new guidance from the General Department of Taxation, organizations (including UNIT) will remain using paper receipts which arre ordered, self-printed, or purchased from tax authorities or electronic receipts according to Circular 32/2011/TT-BTC.
2. Regarding the use of electronic personal income tax (“PIT”) withholding receipts
According to Article 33 of Decree 123/2020/ND-CP, organizations that used the electronic PIT withholding receipts is not required to either register, notify the issuance, or transmit electronic data to tax authorities. They could themselves build a software system to use electronic receipts with compulsory contents regulated by laws.
However, before the programme of electronic PIT withholding receipts has been deployed, enterprises can use self-issuance PIT withholding receipts. From 01/7/2022, tax authorities will stop selling their PIT withholding receipts; but enterprises can continue to use the remainings.
Official Letter 2455 took effect from July 12, 2022.
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