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Official Dispatch No. 2392/TCT-QLRR dated June 14, 2023 of the General Department of Taxation directing the inspection of electronic invoices

The General Department of Taxation shall instruct provincial/municipal Tax Departments to inspect electronic invoices. Accordingly, the General Department of Taxation has built a function on the electronic invoice application to meet the requirements of controlling electronic invoices, preventing the issuance of false invoices.

Some of the main functions are as follows:

  • The system automatically controls the total value of goods sold on issued invoices against the input value threshold calculated by K times the total value of inventories and the total value of purchased goods.
  • The warning system follows parameter K.
K = Total value of goods sold on invoices
Total Inventory Value+ Total Purchase Value on Invoice

On that basis, cases of taxpayers exceeding the threshold will warn and put on the management list. Use the function of looking up the list of warned taxpayers to/review and identify cases subject to stop using  invoices according to regulations. The tax agency uses the existing function when deploying the e-invoice software to notify to stop/continue using the invoice (meeting the provisions of Article 16, Decree No. 123/2020/ND-CP).

The function “Used Invoice warning list” at the electronic invoice application for the control of electronic invoices, preventing the issue of false invoices on the electronic invoice application sub-system implemented from June 15, 2023.    

Please kindly check attachment file for further reference

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