VCN - On 24 October 2017, the Government Portal hold an online dialogue titled "Taking e-invoices into life" with the participation of Mr. Nguyen Dai Tri - Deputy General Director of Taxation and Mr. Dau Anh Tuan - Head of Legal Department of Vietnam Chamber of Commerce and Industry (VCCI).
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What are differences between e-invoices and paper invoices?
Mr. Nguyen Dai Tri: E-invoice is convenient for both Tax authorities and taxpayers. In the past, invoices were made manually, so far, with the implementation of accounting software, enterprises can completely make e-invoices, thereby updating to the master system.
Secondly, the storage, transport and delivery of e-invoice are done electronically. Thus, saving costs for taxpayers and keeping and using invoices much better.
Thirdly, the storage put a great pressure on enterprises and society, so that the electronic storage is very convenient. For Taxation, we have developed a database on invoices for tax management, inspection, review as well as timely detection of fraudulent activities in invoice issuance.
What are advantages of e-invoices for enterprises and people as well as socio-economy?
Mr. Nguyen Dai Tri: If e-invoice is applied, this will be no longer the private story of the Taxation and enterprises involved in sales and services, but include other agencies. The use of e-invoice will facilitate the circulation of invoices in the market.
Mr. Dau Anh Tuan: We expect that the e-invoice will bring great benefits for business community, state management agencies and the economy in general. Currently, the paper invoice has 4 administrative procedures related to e-invoice such as the declaration of the use and notification of the loss.
The use of e-invoice also reduces above procedures. Enterprises can save a lot and reduce risks due to simple registration. It is hoped that the great change of the Taxation will bring many benefits for enterprises and taxpayers.
E-invoice has been applied for a time, what are the results, so far?
Mr. Nguyen Dai Tri: The e-invoice has developed and applied in the recent years. At present, many enterprises have used e-invoices. Based on Decree 51 and Government Decree 04 amending Decree 51, the Ministry of Finance has also issued regulations on e-invoice, including Circular No. 32 in 2011. Up to now, the number of enterprises using e-invoice has increased year by year.
If at the end of 2016, there were about 700-800 enterprises, by the end of June 2017 we have about 2,700 enterprises with 300 million of registered e-invoices. Our next roadmap is to make e-invoice applied more widely and gradually replace paper invoice.
What is an assessment of the business community for achieved results of the Taxation?
Mr. Dau Anh Tuan: Currently, the application of e-invoice is very wide, large companies and corporations are pioneers. The application of e-invoice is transparent and creates a habit. We expect, in the coming time, e-invoice not only stops at the threshold of 200 thousand VND for VAT refund. This will bring great benefits.
Currently, there are two types of e-invoice: e-invoice used by enterprises without verification code of Tax authority and e-invoice with verification code of Tax authority. In the coming time, many enterprises who have applied e-invoice without verification code worry about how to change to apply this. They are likely to pay a lot and change their database to comply with this new content in this Decree. These enterprises need time to change.
In addition, we have received many comments from enterprises on the conformity of the technology infrastructure. Many enterprises want a specific roadmap.
Actually, an implementation roadmap is extremely important for a new policy, what will the Taxation do to widely apply e-invoice?
Mr. Nguyen Dai Tri: Since the draft decree was commented widely and especially after two conferences organized by VCCI, the General Department of Taxation has noted many concerns of the business community.
The first is the condition for application. In fact, over past years, under the direction of the Government and the Ministry of Finance, the General Department of Taxation has implemented many electronic tax transactions from e-tax registration, declaration and payment of the e-tax refund.
The General Department always put the infrastructure, transmission lines, facilities and equipment on the top upon the implementation.
We always send a written request to the Ministry of Information and Communication for comments, answers for coverage 3G and 4G over the country. That is the most important basis. Nearly 100% of enterprises implement e-tax declaration and 96% e-tax payment.
It shows that the enterprises are ready to implement. Regarding the infrastructure, facilities and equipment of the business, we will connect to various devices.
Secondly: about the roadmap, it is our concern. Through the comments of enterprises, we will adjust for more appropriate. The General Department of Taxation will consider the options and propose the Ministry of Finance and the Government to permit the delay to 1 July 2019.
Enterprises who are using self-printed invoice can absolutely continue to use. Enterprises who are ordering invoice absolutely use invoices of intermediary organizations.
We will also ask enterprises to transfer data to intermediary organizations.
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On the smoothness of the system, in contrast to the traditional tax declaration and payment, the e-invoicing takes place hourly and daily. The deadline for tax declaration and payment is before the 20th day of every month and enterprises often wait for the deadline to declare and pay tax, which makes the process slower than normal days. Therefore, enterprises should change their habit to avoid the congestion.
By Hong Van/ Huyen Trang