According to the General Department of Taxation, electronic invoices have been deployed nationwide as of July 1, 2022. On December 15, 2022, the e-invoice system initiated by the cash machine was also officially put into operation. Taxpayers applying e-invoices initiated from the cash machine can issue invoices 24/7 continuously with a very large number of invoices without the congestion and delay as before. By the end of February 28, 2023, there were 3.1 billion e-invoices in the system.
According to the regulations, when buying goods and services regardless of transaction value, an invoice must be issued, however, in order to properly enforce the policy, with small transactions, the tax sector always has many synchronous solutions to deploy, including the e-invoice solution initiated from the cash machine.
The General Department of Taxation said that there are many benefits when implementing e-invoices generated from cash machines such as e-invoices can be immediately issued to customers even after working hours or late at night because invoices are printed from cash machines with data transfer connections with the tax authority; e-invoices have the tax authority's code as prescribed; Be more proactive in correcting errors created by e-invoices from the cash machine sent at the end of the day without having to send each invoice like an invoice with a regular code; At a point of sale, it is possible to set up many cash machines according to regulations to quickly and conveniently issue e-invoices to customers; Better meet the requirements of customers who need an invoice to participate in the prize because the information on the e-invoice generated from the cash machine has an additional field of information about an ID card or citizen identification in case the buyer does not have a tax code or does not remember the tax code. Using e-invoices for tax authorities to help tax authorities build a database of invoices.
However, the risk management of e-invoices is also a big pressure on the tax sector. In order to further strengthen risk management, and also implement Circular No. 31/2021/TT-BTC dated May 17, 2021, of the Ministry of Finance regulating the application of risk management in tax administration, on February 2, 2023, the General Department of Taxation issued Decision No. 78/QD-TCT on the promulgation of a set of indicators to assess and identify taxpayers with signs of risks in the management and use of e-invoice.
According to the General Department of Taxation, the application of risk management in tax administration is an inevitable and objective trend in line with the requirements of tax reform and modernization. The application of a unified set of indicators to assess and identify taxpayers with signs of risk in the management and use of e-invoices is the basis for tax authorities to review and check the actual compliance with tax regulations and related laws in the management of taxpayers' activities and also as a basis for tax authorities to plan and carry out actual inspections, thereby contributing to improving the efficiency of tax administration.
The process of applying risk management in the analysis of information to assess taxpayers with signs of risk in the management and use of e-invoices will be uniformly applied.
(Phuong Thao)
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