Uni 12-09-2014 - Guidance on some contents of Circular No. 39/2014/TT-BTC about invoices

Notification No. 273/TB-TCT of GDT dealing with 11 problems relating to Circular No. 39/2014/TT-BTC about sale invoices of goods and services, some contents should be noted as follows:

1. Enterprises notify the first invoice issuance on basis of their business and production plans as well as demands of using invoices of organizations, enterprises having business lines, locations, scales, ... similar to determine a number of invoices notified in the first issuance.
2. Enterprises send the invoice issuance notification having quantities more than demands from 3 to 6 months, Seal division must inform enterprises to adjust the quantities of invoices with issuance notification of new invoices.
3. Enterprises operate in the annual construction field, only use about 4 to 5 invoices, if they do not have high tax risks, tax authority can considers allowing them to issue one book of invoice with 50 copies.
4. Enterprises doing commercial business can lease site, shop for business operations, having leasing contracts in compliance with regulations, that means they allowed to use the leased assets, therefore, they do not belong to the high tax risks enterprises.
5. Enterprises having the high tax risks belong, when they buy invoices in the first-time, must be complied with point a, clause 2, article 12 of Circular No.39/2014/TT-BTC.
6. The operating enterprises, cooperatives applied to the direct method, using print-on-order invoices do not belong to the high tax risks enterprises  nor violate invoices will be allowed to order to print invoices for usage.