In accordance with the Circular No. 39/2014/TT-BTC guiding the implementation of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, and Decree No. 04/2014/ND-CP of January 17, 2014, on goods sale and service provision invoices.
Accordingly, entities entitled to create self-printed invoices are enterprises and non-business units entitled to create self-printed invoices after obtaining a tax identification number include enterprises lawfully established in industrial parks, economic zones, export-processing zones and hi-tech parks; public non-business units engaged in production and business activities in accordance with law; enterprises and banks with a charter capital of VND 15 billion or more actually contributed by the time of notifying invoice issuance, including their branches and attached units in localities other than provinces or cities where their head offices are based that declare and pay VAT.
Enterprises established after 01/06/2014 having a charter capital of under VND 15 billion that are engaged in production or service provision and invest in procurement of fixed assets, machinery and equipment valued at VND 1 billion or more as written in purchase invoices at the time of notifying invoice issuance may themselves print invoices for use in goods sale or service provision.
Before creating invoices, above organization shall issue a decision on the use of self-printed invoices and take responsibility for its decision. A decision on the use of self- printed invoices has the following principal contents such as name of the equipment system (computer, printer and applied software) used to print invoices; technical section or name of the service provider in charge of technical aspects of invoice printing; responsibilities of each section involved in the creation, making out, circulation and storage of self-printed invoices’ data within the organization and formats of self-printed invoices of different types together with their use purposes, which must contain items to cover all the contents.
Beside the regulations on entities entitled to create self-printed invoices, this Circular also regulates sale of goods and provision of services without invoices. When selling goods or services without invoices under Clause 1 of this Article, a seller shall make a statement of retail of goods or services, which must indicate the name, tax identification number and address of the seller, names of sold goods or provided services and their values, date of making and name and signature of the maker.
When the seller pays value-added tax by the credit method, this statement must include the items “value-added tax rate” and “value-added tax amount.” Sold goods or provided services shall be written on the statement in the order of their sale during the day.
This Circular takes effect on June 1, 2014 and annuls the Circular No. 64/2013/TT-BTC of May 15, 2013
