According to data from the General Department of Taxation, there have been more than 04 billion electronic invoices issued so far, since April 21, 2022, the time the General Department of Taxation deployed the e-invoice system nationwide. This is a commitment to actively accompany enterprises in the journey of digital transformation and digitization of tax administration, contribute to creating the most favorable conditions for taxpayers to fulfill their obligations to the state budget and build transparency, equality, and improve the business investment environment.
However, according to the General Department of Taxation, with an increasing number of invoices, tax authorities need to strengthen inspection and control work and apply modern techniques to analyze big data. Accordingly, the General Department of Taxation has deployed the Electronic Invoice Database Center with the function of analyzing e-invoice data, serving the risk management of e-invoices in the entire tax sector.
For the e-invoice data collation function with tax declarations, the General Department of Taxation will base the list of taxpayers on the different data between the declared value and the actual value on the issued invoice. The tax authority shall take appropriate professional measures (check at the desk, check at the taxpayer's office). In case of necessity, the dossier can be transferred to the investigating agency to carry out an assessment of taxpayers' implementation and compliance with tax laws.
For the function of assessing the taxpayer's use of invoices in the month: Before the taxpayer fulfills the obligation to submit the declaration, the tax authority can evaluate the data immediately after the end of the month, including relevant information related to taxpayers (time of establishment, legal representative, related person, registered capital, etc.); data on purchased and sold invoices, or compare and evaluate the data of purchase and sale invoices of the adjacent periods to see the sudden increase or decrease, thereby taking measures to manage timely and appropriately.
According to Decision No. 78/QD-TCT dated February 2, 2023, promulgating a set of criteria to evaluate and identify taxpayers with signs of risk in the management and use of invoices, including 3 groups:
Group 1: A group of indicators and criteria for determining whether taxpayers should switch from using e-invoices without tax authorities' codes to e-invoices with tax authorities' codes. In the event that taxpayers have signs of risk in one of these criteria, they will have to switch from using e-invoices without tax authorities' codes to using e-invoices with tax authorities' codes.
Group 2: A group of indicators and criteria to identify taxpayers with signs of risk that must be reviewed and checked on the management and use of invoices.
This group of criteria indexes applies the scoring and risk ranking methods. On that basis, select the number of taxpayers to make a list of taxpayers that need to be reviewed, and checked to determine invoice violations in particular and tax violations in general.
Group 3: A group of indicators and reference criteria to determine that taxpayers with signs of risk must review and check the management and use of invoices.
In the event that the taxpayer shows signs of risk belonging to one of these criteria, the taxpayer will be selected to be included in the list of taxpayers that need to be reviewed and examined without risk scoring.