AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF THE GOVERNMENT’S DECREE NO. 51/2010/ND-CP DATED MAY 14, 2010, PROVIDING FOR GOODS SALE AND SERVICE PROVISION INVOICES

1. To amend Clause 1, Clause 2 Article 4 as follows:

“1. Invoices provided in this Decree include the following types:

b) Value-added invoice, which is a goods and service sale invoice reserved for organizations declaring value-added tax under credit method;

c) Goods-sale invoice, which is a goods and service sale invoice reserved for organizations and individuals declaring value-added tax under direct method.

d) Other invoices, including: Tickets, cards or vouchers under other names but they have form and content specified in Clauses 2 and 3 this Article. 

2. An invoice may be presented under the following forms:

a) Self-printed invoice, which is printed out by business organizations themselves from computers, cash registers or other machines when selling goods or services;

b) E-invoice, which is a combination of e-data massages on goods and service sale which are created, made, sent, received, stored and managed under the Law on E-Transactions and guiding documents;

c) Invoice printed under an order, which is an invoice ordered by business organizations for printing according a set form for goods and service trading activities, or ordered by tax offices according to a set form for distribution or sale to organizations and individuals.”

2. To amend and supplement Article 5 as follows:

1. Business organizations that fully satisfy the conditions specified in Articles 6 and 7 of this Decree may themselves print invoices or create e-invoices for use in goods and service sale.

2. Business organizations that have tax identification numbers but fail to fully satisfy the conditions specified in Clause 1 of this Article must order the printing of invoices for their goods and service sale.

3. Tax offices of provinces and centrally run cities (below referred to as provincial-level Tax Departments) shall order the printing of, and issue, invoices for distribution or sale to organizations and individuals under Article 10 of this Decree.

4. Enterprises that fully satisfy the conditions specified in Article 22 of this Decree may print invoices for other organizations.

5. Business organizations may concurrently use invoices of different forms.  The State encourages the use of e-invoices.

6. Invoice-printing organizations are not permitted to print the same serial numbers for invoices with the same symbol.

7. Before using invoices for goods or service sale, organizations shall notify their issuance under Articles 11 and 12 of this Decree.”

3. To amend Article 6 as follows:

1. Enterprises established under law in industrial parks, economic zones, export-processing zones or hi-tech parks; enterprises having a charter capital level prescribed by the Ministry of Finance; and public non-business units conducting production and business activities under law may themselves print invoices after obtaining their tax identification numbers.

2. Business organizations, except those defined in Clause I of this Article, may themselves print invoices for goods and service sale if they fully satisfy the following conditions:

a) Having granted tax identification numbers;

b) Having turnover from goods and service sale;

c) Not having been sanctioned for tax-related violations at the level prescribed by the Ministry of Finance within 365 (three hundred and sixty five) consecutive days by the date of notification of the issuance of self-printed invoices;

d) Having equipment systems for printing and making out invoices when selling goods or services;

dd) Being accounting units as defined in the Accounting Law and having goods and service sale software linked with accounting software to ensure that invoices will be printed and made out only when accounting operations arise;

e) Having written request for use of self-printed invoices and getting permission of tax offices. Within 05 working days, tax offices directly managing must have reply on registration for use of self-printed invoices of enterprises.

3. Self-printed invoices must abide by the principle that an invoice has the sole number.  The number of invoice copies to be printed depends on specific use needs of sale operations.  Organizations shall themselves specify in writing the number of invoice copies.

4. For enterprises infringing management and use of invoices; enterprises having high risk of compliance with tax law. The Ministry of Finance shall, base on law on tax administration and law on information technology, conduct measures to supervise, manage appropriate aiming to implement in accordance with law on invoices.

5. Enterprises using self-printed invoices which commit violations involving invoices and handled administrative violations on acts of tax avoidance, tax fraud or enterprises of tax-related high risk as prescribed in Law on tax administration are not entitled to use self-printed invoices and must buy invoices of tax offices in a defined term as prescribed in Clause 2 Article 10 of this Decree.  Time of not using self-printed invoices is counted from day of decision on sanction of administrative violations involving tax avoidance, tax fraud into force (for enterprises that commit invoice-related violations resulted to tax avoidance, tax fraud) or from time as required by tax offices (for enterprises of tax-related high risk).  The Ministry of Finance shall guide specifically provision in this Clause.

6. The Ministry of Finance shall specify and guide the establishments of production and business in use of cash registers that can print the goods sale and service provision invoices as prescribed by law on invoice management.”

4. To amend and supplement Clause 2 Article 8 as follows:

“2. Organizations having business activities, enterprises having tax identification numbers are entitled to order the printing of invoices for goods sale and service provision, excluding business households and individuals and enterprises specified at Clauses 4 and 5 Article 6 of this Decree. 

Before ordering for printing of invoice for the first time, organizations having business activities, enterprises (excluding entities eligible for creating invoices printed under an order) must send to tax offices directly managing a written registration for use of invoices printed under an order. Within 5 working days, tax offices directly managing must have reply on registration for use of invoices printed under an order of enterprises.

Enterprises using invoices printed under an order which commit violations involving invoices and handled administrative violations on acts of tax avoidance, tax fraud or enterprises of tax-related high risk as prescribed in Law on tax administration are not entitled to use invoices printed under an order and must buy invoices of tax offices in a defined term as prescribed in Clause 2 Article 10 of this Decree.  Time of not using invoices printed under an order is counted from day of decision on sanction of administrative violations involving tax avoidance, tax fraud into force (for enterprises that commit invoice-related violations resulted to tax avoidance, tax fraud) or from time as required by tax offices (for enterprises of tax-related high risk). “

5. To amend and supplement Clause 2 Article 10 as follows:

“2. Invoices ordered by provincial-level Tax Departments for printing to sell to organizations not being enterprises but having business activities, to business households and individuals with establishments based in localities and enterprises banned ordering for printing, self-printing the invoices specified at Clauses 4 and 5 Article 6, Clause 2 Article 8 of this Decree. Enterprises shall buy invoices of tax offices within 12 months. After 12 months, if enterprises satisfy conditions for self-printing or ordering for printing of invoices, tax offices shall notify enterprises to turn to the self-creation of invoices for use or further purchase of invoices provided by tax offices in case of failing to satisfy conditions for self-printing or ordering for printing of invoices.”

6. To amend Article 22 as follows:

1. Condition on and responsibilities of invoice-printing organization:

a) Conditions:

An invoice-printing organization must be an enterprise possessing a printing permit.

b) Responsibilities:

- To print invoices under signed contracts; to refrain from outsourcing any or all of printing stages to other printing organizations;

- To manage, preserve and dispose of printing molds, printed blanks, printed invoices and defective printed invoices as agreed between the two parties and provided by law;

- To liquidate the printing contracts with organizations or individuals ordering the printing of invoices and handle printing molds and substandard products under the Finance Ministry's regulations;

- On 3-month basis, to send reports on printing of invoices to tax offices directly managing them.

2. Condition on and responsibilities of organizations supplying invoice-printing software:

a) Conditions:

Organizations supplying invoice-printing software must be enterprises possessing certificate of business registration (certificate of enterprise registration), in which have trades of computer programming or software publication, unless organizations self supplying invoice-printing software for use.

b) Responsibilities:

- To ensure that a invoice-printing software that is supplied to a unit shall comply with regulations on self printing invoices; not supply software printing false invoices coinciding with forms in software supplied to other enterprises.

- On 3-month basis, to send reports on supply of invoice-printing software to tax offices directly managing them.”

1. This Decree takes effect on March 01, 2014.

2. The Ministry of Finance shall guide implementation of this Decree.

3. Ministers, Heads of ministerial-level agencies, Heads of Governmental agencies, chairpersons of provincial/municipal People’s Committees and relevant organizations and individuals shall implement this Decree.