Does business households that pay taxes by the presumption method issue invoices?

Does business households that pay taxes by the presumption method use invoices?

Business households that pay taxes by the presumption method and wish to use invoices whenever the tax liability arises (In accordance with Point b, Clause 2, Article 6, Circular No. 78/2021/TT-BTC).

In particulars, Clause 2, Article 6, Circular No. 78/2021/TT-BTC prescribes:

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2. Business households and business individuals using e-invoices include

a/ Business households and business individuals that pay taxes by the declaration method and are required to use e-invoices;

b/ Business households and business individuals that pay taxes by the presumption method and wish to use invoices. Tax offices shall issue e-invoices for them whenever the tax liability arises;

c/ Business households and business individuals that declare taxes whenever the tax liability arises and wish to use invoices. Tax offices shall issue e-invoices for them whenever the tax liability arises.

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Accordingly, business households that pay taxes by the presumption method wish to use invoices. Tax offices shall issue e-invoices for them whenever the tax liability arises.
 

Procedure for issuing e-invoices whenever the tax liability arises

Pursuant to Point b, Clause 2, Article 13, Decree No. 123/2020/ND-CP, the procedure for individuals that are granted e-invoices with the tax agency’s code for each time as follows:

Step 1: Send written requests

- Send written requests for issuance of e-invoices with the tax agencies’ codes (according to Form No. 06/DN-PSDT provided in the Appendix IA attached to this Decree) to the tax agencies and access the electronic invoicing system of the tax agencies to create e-invoices.

• For business households and individuals that have fixed business locations: Tax Branches in the places where business households and individuals conduct the business activities.
• For business households and individuals that do not have a fixed business location: Tax Branches in the place where the individuals reside or the place where households and individuals register their business.

- At the same time, business households that pay taxes by the presumption method  access the electronic invoicing system of the tax agencies to create e-invoices.

Step 2: Issue the e-invoice with the tax agency’s code for each time

When enterprises, organizations, and individuals have tax declarations in accordance with the laws on value-added tax, personal income, enterprise income, and other taxes and fees (if any), tax agencies issue codes on e-invoices by enterprises, organizations, and Individuals.

Issuing time: Within 02 working days.

Enterprises, business organizations, other organizations, business households or individuals shall be solely responsible for the accuracy of the information on e-invoices with the tax agency's code for each time.