Instruction on Management and Use of Special Invoices Issued by Commodity Sales and Service Recording Equipment
关于管理和使用以商品销售及服务记录设备开具的专用发票的指示
ຄຳແນະນຳ ກ່ຽວກັບການຄຸ້ມຄອງ ແລະນຳໃຊ້ ໃບເກັບເງິນສະເພາະ ທີອອກດ້ວຍເຄືອງບັນທຶກການຂາຍສິນຄ້າ ແລະການບໍລິການ
Summary
The Ministry of Finance issues instructions to implement tax laws such as the Tax Law and Value Added Tax Law, regulating the management and use of special invoices issued by goods sales and service recording equipment (POS devices, computer accounting systems, cash registers, etc.) to promote invoice use and ensure correct, complete, and timely tax revenue collection.
Articles
Article 1
Purpose. This directive aims to implement and guide certain provisions of the Tax Law, the Value Added Tax Law, and other regulations related to the management and use of special invoices issued by goods sales and service recording equipment, in order to encourage and promote the increasing use of invoices, while ensuring that tax revenue is correctly, completely, and promptly collected into the state treasury on time.
Article 2
Special invoices issued using goods sales and service recording equipment. Special invoices issued using goods sales and service recording equipment are important documents produced by business operators using modern tools (such as point-of-sale recording equipment (POS), computer accounting systems (CAS), dedicated management instruction systems, electronic cash registers (ECR), and other equipment), serving as legal proof of evidence for the sale of goods and provision of services. Matters such as ownership attribution, movement of goods, accounting, application for budget allocations, asset registration, promotions, tax declaration, application for deduction or refund of value-added tax, and tax refunds shall be handled in accordance with legal regulations.
Article 3
Types of special invoices issued using commodity sales and service recording equipment. Commodity sales and service recording equipment may be used to issue special invoices in formats prescribed by laws and regulations, such as detailed VAT invoices, simplified VAT invoices, and other types of invoices, with details as follows: A. Detailed VAT invoices issued by recording equipment: Permitted for use by business entities that have entered the VAT system, serving as documentary evidence for the purchase and sale of goods and services, income and expenditure accounting, payment of VAT upon purchase (input tax), collection of VAT upon sale (output tax), and application for VAT deduction and refund. B. Simplified VAT invoices or receipts issued by recording equipment: Permitted for use by business entities that have entered the VAT system and sell goods and services to small retail customers or final consumers with immediate settlement, serving as documentary evidence for transactions and income accounting. If the invoice indicates the buyer’s name and details, the operator, as the buyer of goods and services, may use this invoice as documentary evidence for recording expenditure accounts and applying for VAT deduction and refund (if thermal paper or low-quality ink is used, and the document cannot be preserved for the period prescribed by law, the original data must be correctly copied and retained). C. Other types of invoices issued by recording equipment: Permitted for use by business entities that have entered the VAT system or pay profit tax under the accounting system, serving as documentary evidence for related business activities, accounting, and proving the legality of goods and services, such as delivery notes, surcharge notes, temporary notes, receipts, cards, ticket books, lottery tickets, etc., in accordance with laws and regulations.
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