HCMC – The General Department of Taxation is building a roadmap to deploy e-invoices with tax codes generated from cash registers as a subsequent step in the digital transformation of the tax sector.
According to the General Department of Taxation, eight business models will be entitled to apply e-invoices generated from cash registers connected with the tax authorities. They comprise commercial centers, supermarkets, consumer goods retailing, catering services, restaurants, hotels, drug retailing and entertainment and other services.
The above enterprises, business households and individuals are required to have electronic signature, e-tax transaction account granted by the tax authority, internet-connected computer or electronic device and email to use e-invoices generated from the cash register.
They also need to use e-invoicing software to prepare invoices and transmit data from e-invoices to buyers and tax authorities.
Those who opt to apply e-invoices generated from the cash register need to change the e-invoicing software to satisfy the data format under Decision No. 1510 of the General Department of Taxation.
