Deploy electronic invoices generated from cash registers

Deployment object

Electronic invoices (E-invoices) with tax authority codes generated from cash registers (hereinafter referred to as E-invoices generated from cash registers) are one of the forms of E-invoices stipulated in the Law on Tax Administration No. 38/2019/QH14 and Decree No. 123/2020/ND-CP of the Government. The implementation of using invoices generated from cash registers is extremely important in transforming management methods; ensuring safety and cost savings for businesses, business people and society.

Illustration of cash register. Source: Internet

From January 1, 2023, along with the whole country, Nghe An Provincial Tax Department will organize the implementation of electronic invoices with tax authority codes generated from cash registers for eligible subjects in the area.

The selected implementation subjects using electronic invoices with tax authority codes generated from cash registers with data transfer connections to tax authorities are enterprises, households, and individuals doing business and paying taxes according to the declaration method in the province with activities of providing goods and services according to the business model directly to consumers, specifically: Group 1: Group of food and beverage businesses, restaurants, hotels, Group 2: Group of retail goods (commercial centers, supermarkets, retail consumer goods), Group 3: Group of retail pharmaceuticals...

Electronic invoice form generated from cash register

Illustration

An electronic invoice with a tax authority code initiated from a cash register connected to transfer electronic data to the tax authority is an electronic invoice with a tax authority code expressed in the form of electronic data created by an organization or individual selling goods or providing services, recording information about the sale of goods or provision of services according to the data format prescribed in Decision No. 1510/QD-TCT dated September 21, 2022 of the General Department of Taxation.

Electronic invoices generated from cash registers connected to transfer electronic data with tax authorities must ensure the following principles to identify invoices printed from cash registers connected to transfer electronic data with tax authorities.

“Cash register with electronic data transfer connection to tax authorities” is a synchronized electronic device or a system of multiple electronic devices combined with an information technology solution with common functions such as: calculating money, storing sales operations, sales data, initiating electronic invoices with unique tax authority code character ranges, transaction lookup, transaction reporting,... and is connected to transfer data to tax authorities in a standard format by electronic means through an organization providing electronic data receiving, transmitting and storing services.

To deploy the application of electronic invoices generated from cash registers: The unit has full electronic means such as registered digital signatures and is granted an electronic transaction account; The unit has information technology infrastructure, computers, electronic devices with internet connection, email; The unit uses software to generate electronic invoices (with transmission of electronic invoice data to buyers and tax authorities). In case enterprises and business households choose to generate electronic invoices from cash registers, they need to change the electronic invoice software to meet data identification standards (according to Decision 1510/QD-TCT dated September 21, 2022).

Benefits of using electronic invoices generated from cash registers

In addition to the general advantages of electronic invoices, invoices generated from cash registers also have the following benefits:

* Be proactive 24/7 in creating invoices when there is a sale of goods or services, thoroughly handling the past problems regarding the delay between the time of payment and the time of creating invoices - buyers can receive electronic invoices immediately upon payment - creating favorable conditions for consumers to have invoices to participate in the "Lucky Invoice" Program;

* Digital signature is not required;

* Expenses for purchasing goods and services using invoices generated from cash registers are determined to be expenses with sufficient legal invoices and documents when determining tax obligations;

*Proactive 24/7 in handling errors arising right on the taxpayer's device if the electronic invoice software from the cash register has been installed according to tax authority standards;

At the end of the day, only the electronic invoice data used during the day must be transferred to the tax authority through an organization providing electronic data receiving, transmission and storage services.

Register and use electronic invoices generated from cash registers

- Taxpayers register and use electronic invoices generated from cash registers according to form No. 01/DKTĐ-HDĐT Appendix IA issued with Decree 123/2020/ND-CP dated October 19, 2020 of the Government.

In case the taxpayer uses electronic invoices for the first time and is subject to applying electronic invoices with tax authority codes generated from cash registers, he/she must register through an organization providing electronic invoice services.

- In case the taxpayer has successfully registered to use electronic invoices and wants to register to use electronic invoices with tax authority codes generated from cash registers, they must change the information on registration to use electronic invoices through the service provider or on the website https://hoadondientu.gdt.gov.vn.

Similar to electronic invoices, electronic invoices generated from computers must have the following complete content: Seller information including Name, address, tax code; Buyer information including Personal identification code, tax code, etc. (if requested by the buyer), Information on goods sold, services; Product name, service, Unit price, Quantity, Payment price, Invoice creation time, Tax authority code.