Dispatch No. 4517/TCT-DNNCN dated December 5th, 2022 of the General Department of Taxation regarding rollout of e-invoice with tax authority's code generated from cash register

This Dispatch instructs roadmap for implementation, entities, conditions for use, and benefits of applying e-invoices from cash registers according to Article 8 of Circular No. 78/2021/TT-BTC.

Accordingly, the taxation sector shall develop the Program of E-invoices with the tax authority's code generated from cash registers under each phase and phase 1 is expected to be developed from December 15th, 2022 until the end of March 2023; the following phases shall be developed from April 1st, 2023 onwards, actively decided by Departments of Taxation.

Enterprises and household businesses that are given priority to deploy the application of e-invoices from cash registers in phase 1 mostly include those in these business lines: food and beverage industry, restaurants, hotels, trade centers, supermarkets, and consumable retail, etc.). The specific list of enterprises shall be actively decided by Departments of Taxation.

In order to be eligible to use e-invoices from cash registers, enterprises and household businesses need to meets these basic conditions: having digital signature and registration to be granted electronic tax account; have information technology infrastructure (such as: having computers or electronic devices with internet connection, email); using e-invoicing software - this is software that can create e-invoices and can also transmit e-invoice data to buyers and to tax authorities.

The application of e-invoices from cash registers creates many benefits for enterprises and household businesses as well as consumers such as: quickly invoicing; digital signature is not required; etc.