The General Department of Taxation reports that electronic invoices (E-invoices) have been successfully implemented nationwide. Every enterprise, organization, household, and individual involved in business using the declaration method has transitioned to E-invoices. Approximately 94.36% of business entities are now using E-invoices generated by cash registers, and all retail gas stations are issuing E-invoices for every transaction.
Ảnh: QM.
The tax authority has received and processed approximately 7.2 billion invoices, including over 2 billion coded and nearly 5.2 billion uncoded invoices. The e-invoice system operates continuously and reliably, providing significant benefits to both individuals and businesses.
The effective implementation of the e-invoice system will support Vietnam's transition to serve its citizens and companies better, while also enhancing the tax authority's management strategies through automation. This shift aims to reform administrative processes, create a more transparent and equitable business environment, promote the growth of e-commerce and digital enterprises in line with global development trends, and offer numerous societal benefits, such as reducing costs, conserving resources, and protecting the environment.
However, the General Department of Taxation has reported a recent increase in tax offenses, particularly concerning the buying and selling of invoices, which has become increasingly complex for enforcement officials. Offenders exploit business registration provisions to create one or several businesses or business households using the identity cards or citizen identification cards of individuals who are uninformed, greedy, or whose information has been stolen or forged. These enterprises often operate briefly before disappearing. Additionally, some offenders acquire struggling businesses or those on the verge of dissolution or bankruptcy, then change the legal representatives to facilitate the illegal sale of invoices. Some also establish companies or business households in agricultural, livestock, fishing, or raw material regions to legitimize the fraudulent origins of goods documented on fake invoices, thereby evading scrutiny from relevant authorities. Notably, certain individuals have taken advantage of the rise of social networks, establishing numerous groups, associations, and accounts on social media platforms to sell VAT invoices from "ghost enterprises," offering various goods for illicit profits.
In response to these challenges, the General Department of Taxation has recently instructed tax authorities to improve tax administration practices, including conducting inspections and audits to ensure taxpayers' compliance with tax laws. They are also encouraged to strengthen collaboration with competent authorities to prevent and combat tax-related crimes, such as tax evasion, fraudulent tax refund claims, and the illegal buying, selling, and usage of invoices. This effort aims to prevent any loss of revenue to the State budget while ensuring social equity.
The tax authority has developed a set of criteria for assessing the risks associated with electronic invoices (Decision No. 1386/QD-TCT dated September 26, 2024). They have also created technological applications to analyze data from electronic invoices, facilitating the identification of taxpayers at high risk of misusing them. This enables the tax authority to issue warnings, address violations, or refer cases with significant criminal indications to the police for coordinated investigation and action if violations are discovered.
The General Department of Taxation recently issued Official Letter No. 4786/TCT-TTKT, which aims to combat the illegal sale of invoices online. This directive outlines a comprehensive strategy for provincial tax departments and centrally managed cities to implement strict preventative measures.
Key actions include the systematic collection of intelligence regarding entities engaged in online invoice transactions and measures to hinder the distribution and advertising of electronic invoices. Tax authorities must promptly investigate and address any legal violations related to these activities.
Moving forward, the General Department is instructing tax departments to utilize information technology solutions to collect, evaluate, and analyze online invoice data. Additionally, there will be focused efforts to disseminate tax policies and legal frameworks through mass media channels. This aims to enhance public and business understanding of the penalties associated with invoice trading and to promote a culture of compliance with tax regulations.
Coordination between tax authorities and law enforcement agencies, including Customs and financial institutions, will be strengthened to monitor and address instances of invoice purchasing. The initiative involves compiling lists of high-risk taxpayers for police scrutiny and potential legal action by applicable laws.
In collaboration with improving inter-agency communication, the General Department is developing an application to alert tax authorities and law enforcement about potential electronic invoice fraud. This technological tool aims to enhance efforts in detecting and preventing fraudulent invoice activities, thus fostering a fair competitive landscape in commerce.
Furthermore, the General Department is dedicated to expanding public awareness campaigns to educate businesses and individuals about their tax obligations. This includes timely warnings about tax violations related to the buying and selling of illicit invoices, emphasizing that such actions may lead to significant administrative sanctions or criminal prosecution. The initiative also involves publicly disclosing entities engaged in illegal invoice activities to deter potential offenders from participating in tax evasion.
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