Electronic fuel invoices increase transparency in budget revenue collection.

According to the Law on Tax Administration, from July 1, 2022, all businesses, household businesses, and individuals conducting business using the declaration method and using invoices are required to switch to using electronic invoices for all transactions involving the purchase and sale of goods and provision of services, regardless of the value of each sale or service. Specifically for the business of gasoline and oil, Government Decree No. 123/2020/ND-CP dated October 19, 2020, stipulates that the time of invoice issuance at retail outlets for customers is the time when the sale of gasoline or oil is completed for each transaction.

Accordingly, each time gasoline is dispensed to a customer, the gasoline and oil business must issue an invoice, regardless of the quantity, value, or whether the customer requests an invoice. The business must keep complete records of each sales invoice and present them to the tax authorities upon request.

This is not only a mandatory regulation under the Tax Administration Law but also one of the conditions for obtaining and renewing licenses for gasoline and oil business operations as stipulated in Government Decree No. 80/2023/ND-CP dated November 17, 2023.

The implementation of electronic invoices for gasoline and diesel fuel, based on clear regulations for each sale, has yielded dual benefits. For businesses selling gasoline and diesel fuel, issuing electronic invoices for each sale reduces the time spent on record-keeping and end-of-day statistics due to the automatic issuance of invoice data. Simultaneously, it automatically aggregates revenue, enabling businesses to manage operations more systematically, such as providing real-time revenue statistics, automated management and operation, better control over business activities, and fulfilling tax obligations. This will contribute to preventing fraud in the gasoline and diesel fuel business, limiting fuel smuggling, ensuring a fair and transparent business environment, and increasing revenue for the state budget.

Furthermore, mandating the issuance of electronic invoices for each sale will help accelerate digital transformation, create a level playing field for businesses, and foster civilized consumption habits, maximizing consumer protection.

Individuals and business households who obtain electronic invoices with tax authority codes (including electronic invoices with tax authority codes generated from cash registers) when purchasing gasoline and diesel fuel in particular, and goods and services in general, will have the opportunity to win valuable prizes from the "Lucky Invoice" program implemented by the Tax Department.

For non-business customers (those who do not require invoices), the company's electronic invoicing application system automatically processes, issues, and stores invoices electronically, transmitting them to the tax authorities as a summary of electronic invoice data for each item sold during the day.

The implementation of electronic invoicing at retail gasoline and diesel stations for each sale has made it easier for businesses to manage accurately statistics on the number of liters and types of fuel sold per shift on the server. After each sale, even if the customer only buys 1-2 liters of gasoline or diesel, the system at the gas station will automatically connect and generate an electronic invoice. Therefore, whether the customer takes a receipt or not, an invoice will still be issued, and the tax authorities will be able to fully manage sales and invoices.

However, in reality, the synchronized implementation of automated connection solutions currently faces many difficulties due to the lack of standardized infrastructure in some businesses, outdated fuel pumps that do not meet the requirements for connecting to electronic invoicing software; and the limited management and professional expertise of many businesses…

With the determination of the Ministry of Finance, the tax sector in general, and the Nghe An Provincial Tax Department in particular, are making concerted efforts with local authorities to successfully and effectively implement the policy of issuing electronic invoices for each sale in the retail gasoline and oil business, in accordance with the directives of the Prime Minister, the Ministry of Finance, the General Department of Taxation, and related regulations.

In the coming period, to further enhance the effectiveness of implementing electronic invoices after each sale for retail gasoline and diesel fuel businesses, the Nghe An Provincial Tax Department requests that organizations and individuals in the province engaged in retail gasoline and diesel fuel business strictly comply with the regulations on issuing electronic invoices for each sale, in accordance with the directives of the Prime Minister, the Ministry of Finance, and the General Department of Taxation.

During the implementation process, if any difficulties or obstacles arise, organizations and individuals are requested to directly contact officials at the Tax Sub-departments in their respective areas of responsibility for specific guidance and support.