Official Dispatch No. 1511/TCT-KK dated April 11, 2024 of the General Department of Taxation guiding the use of invoices for business locations other than the province where the head office is located
Accordingly, the Company has headquarters in Lam Dong province and established business locations in Hai Phong city. These business locations are accounted for centrally at the head office (dependent accounting), using the head office’s electronic invoices issued by the Company and these business locations only operate retail, Failure to declare and pay taxes in Hai Phong. The company declares VAT at the tax agency directly managing the head office according to the provisions of Clause 2, Article 1 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government, the business location used Electronic invoices are directly managed by the Company registered with the tax authority.
In case the Company establishes branches in other provinces to manage business locations, the business locations are dependent on the Branch and directly sell goods, then use invoices registered by the branch or by the Company. Register with the tax authority. Branches that are dependent units, fully track and account for output and input VAT, then the dependent unit declares and pays VAT to the directly managing tax agency of the dependent unit.
In case the Company has a business location that provides goods and services directly to consumers according to the shopping center business model; supermarket; retail consumer goods; eat and drink; restaurant; hotel; retailing modern medicine; Entertainment and other services (according to Article 8 of Circular No. 78/2021/TT-BTC above) can choose to use electronic invoices created from a cash register with a data transfer connection. Electronic documents with tax authorities or electronic invoices with codes, electronic invoices without codes from the Tax authorities in accordance with the law on Tax Administration and the law on invoices as prescribed.
