Concerned about waste and congestion at gas stations due to invoices being issued for each sale

In a document issued on December 6, the Ministry of Finance responded to concerns that requiring gas stations to issue electronic invoices for each sale causes waste and congestion at gas stations.

Recently, Dong Nai Petroleum Association sent a document to the authorities expressing difficulties in issuing retail electronic invoices to buyers. Because at a gas station, each pump station will have to invest in an electronic invoice system costing about 30 million VND.

According to calculations, the entire Dong Nai province has about 500 businesses with about 2,000 pumping stations, the investment amount is about 60 billion VND, not including the operating human resources that need to be trained, hardware and software systems. Meanwhile, the discount rate for each liter of gasoline is too low, sometimes only 100 – 200 VND/liter, or even 0 VND, so retail businesses suffer heavy losses. In addition, in remote areas, network transmission lines are unstable and weak technological infrastructure also makes implementation difficult.

Therefore, this association recommends that businesses convert to have a roadmap of 1 – 2 years.

Regarding this issue, the Ministry of Finance once again emphasized the requirement that petroleum trading companies must issue electronic invoices for each sale.

Specifically, Clause 1, Article 90 of the Law on Tax Administration stipulates the principles of creating, managing and using electronic invoices: “1. When selling goods or providing services, the seller must create an electronic invoice to deliver to the buyer in a standard data format and must fully record the content according to the provisions of tax law and accounting law. , regardless of the value of each sale of goods or provision of services.”

In addition, the creation of electronic invoices for each sale at petroleum retail stores is also stipulated in Point i, Clause 4, Article 9 of Decree No. 123/2020/ND-CP October 19, 2020 of the Government. Government on invoices and documents: “i) The time to issue electronic invoices for the sale of gasoline and oil at retail stores to customers is the time when the sale of gasoline and oil ends for each sale. Sellers must ensure adequate storage of electronic invoices for gasoline and oil sales to customers who are non-business individuals or business individuals and ensure that they can be looked up when requested by competent authorities. …

Thus, the regulation that petroleum trading companies must issue electronic invoices for each sale has been specifically stipulated in many documents.

“For electronic invoices for gasoline sales to non-business individual customers, it is not necessary to have the criteria of invoice name, invoice form symbol, invoice symbol, invoice number; name, address, tax code of the buyer, electronic signature of the buyer; digital signature, electronic signature of the seller, value added tax tax rate,” the Ministry of Finance noted.

For customers who receive invoices, gas stations issue electronic invoices with all prescribed criteria.

For customers who do not need to get an invoice, the gas station must also issue an invoice. However, the issuance of electronic invoices in this case is for individual non-business customers, so the invoice does not necessarily have all the criteria and does not need buyer information.

“Issuing electronic invoices for each sale does not waste the time of buyers who do not need to get invoices but still ensures businesses comply with regulations. Electronic invoices are stored and looked up when needed. requested by the competent authority”.

The financial.

“The creation of electronic invoices is based on software, is done automatically, the number of issued electronic invoices will be fully stored in electronic form (not printed) at petrol stations and Ensuring that we can look up when requested by competent authorities,” the Ministry of Finance affirmed.

Also according to this agency, issuing electronic invoices for each sale does not waste the time of buyers who do not need to get invoices.

The Ministry of Finance cited actual practice at the Vietnam Petroleum Group showing that issuing electronic invoices for each sale to customers who need to get an invoice will receive the invoice to their email box. yourself so you can check and compare.

For non-business customers who do not need to receive invoices, the enterprise’s electronic invoice issuance application system automatically processes and issues invoices. At the same time, store in electronic form and transmit to the tax authority according to the summary table of electronic invoice data for each item sold during the day.

“The issuance of electronic invoices for each sale will be carried out by the Group from July 1, 2023 at 2,700 stores in the system and there will be no congestion at petrol stations”, Ministry of Finance. main affirmation.

Previously, the Ministry of Finance sent a document to the chairmen of the People’s Committees of provinces and cities on coordination and direction in the management and use of electronic invoices for petroleum business and retail activities.

The management agency requests the chairmen of the People’s Committees of provinces and cities to fully and promptly grasp the views and awareness of the responsibilities of organizations and individuals in organizing the implementation of the law on receipts. Especially the regulations on making electronic invoices for each sale at petroleum retail stores.

“This is one of the mandatory and important tasks that must be performed locally,” the Ministry of Finance’s document emphasized. Therefore, the chairmen of the provincial People’s Committees are required to direct local agencies to coordinate.

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