Form for suspending the use of e-invoice issued by the Ministry of Finance

Form for suspending the use of e-invoices by the Ministry of Finance

Form for suspending the use of e-invoice No. 04-1/CC issued with the Decree No. 91/2022/ND-CP

When does the state agency have notice for suspending the use of e-invoices?

In accordance with Clause 3, Article 34, Decree No. 126/2020/ND-CP, enforcement by the measure of suspending the use of invoices for taxpayers is subject to enforcement of tax administration-related administrative decisions. Competent agencies shall take responsibility for decisions on enforcement by the measure of suspending the use of invoices.

Within that, the decision on enforcement by the measure of suspending the use of invoices must clearly state:

• The ground(s) for issuance of the decision;
• Payer’s name, address, and tax identification number of the enforced taxpayer;
• Reasons for suspending the use of invoices;
• Types, codes, serial numbers of invoices suspended from use, and date of suspension.

The process and procedure for suspending the use of invoices are as follows:

- The concerned tax office shall post the decision and the notice of suspension of the use of invoices on the tax sector’s website or publish it in the mass media within 24 hours after the issuance of such a decision.

- While applying the measure of suspending the use of invoices, the tax office shall not receive dossiers of announcement of issuance of invoices of, assign codes, for e-invoices with tax offices’ code, and issue or sell invoices to, the taxpayer subject to enforcement (except the case specified at Point d, Clause 4, Article 34, Decree 126/2020).

The tax office shall issue a decision on termination of the application of the measure of suspending the use of invoices, enclosed a notice of resumption of use of invoices.

Right on the day of issuance of the decision on termination of the application of the measure of suspending the use of invoices, the tax office shall post the such decision on the tax sector’s website or publish them in the mass media within 24 hours after the issuance of the decision.

In case the measure of suspending the use of invoices is being applied and the taxpayer files a written request for resumption of use of invoices in order to have sources for payment of salaries to its/his/her workers and expenses for ensuring uninterrupted production and business activities:

The tax office shall permit the taxpayer to use invoices by each payment provided that the latter immediately pays at least 18% of the turnover on the used existing invoice to the state budget

Pursuant to Clause 4 Article 34 of the Decree No. 126/2020/ND-CP.

Here is the form for suspending the use of e-invoices and relevant information.