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.
