If household businesses purchase agricultural products from farmers who do not issue invoices, they may use purchase lists accompanied by substitute supporting documents.
From June 1, under Decree 70, lump-sum tax household businesses with annual revenue exceeding 1 billion VND in certain sectors (such as food services, hotels, retail, etc.) are required to use electronic invoices generated from cash registers and connected to the tax authority’s data system.
After more than half a month of implementation, many declaring household businesses remain concerned about input invoices, especially for agricultural products purchased from farmers or “hand-carried” goods obtained from acquaintances.
In an online interview with VnExpress on June 17, a representative of the Tax Department stated that in cases where goods are purchased from sellers who do not issue invoices, household businesses may retain purchase and payment documents to prove the origin of goods. Specifically, they must use a purchase list together with supporting documents such as payment slips, warehouse receipt notes, or handover records.
Ms. Trần Lê Trang, CEO of Ha An Consulting Co., Ltd., noted that purchase lists with supporting documents are only applicable in cases where goods are purchased from individual sellers who are not required to issue invoices, such as farmers. However, if the seller is a company, an individual, or a tax-declaring business household, they are required to issue sales invoices in accordance with regulations.
Another common source of goods is “hand-carried” items. Even if obtained from acquaintances, these are not considered valid input goods when there is no import documentation. “In fact, such goods may even be considered smuggled. If you want transparency, you need to switch to official import channels as a company,” said Ms. Nguyễn Quỳnh Dương, CEO of the multi-channel sales management software Nhanh.vn.
Similarly, when importing clothing from China for sale, household businesses must study import policies and comply with legal regulations on import tax, customs law, and cross-border trade regulations. Mr. Mai Sơn, Deputy Director General of the Tax Department (Ministry of Finance), recommended that household businesses must have documents proving the origin of goods, including sales contracts, commercial invoices, bills of lading, and import tax payment documents.
In cases where they are unable or not permitted to import goods under regulations, household businesses or companies may authorize a logistics service provider to carry out import procedures on their behalf. The service provider will handle import formalities and issue input invoices for the authorized business.
The tax authority recommends that household and individual businesses store invoices and supporting documents for purchased goods and services to provide to authorities upon request. This is to verify and ensure the origin and quality of goods.
According to Ms. Trang, household businesses are required to use seven types of accounting books as prescribed, such as detailed sales revenue books; production and business expense books; tax obligation tracking books; and payroll and other payment tracking books. In addition, they must maintain cash fund books and bank deposit books.
Furthermore, household businesses must also maintain necessary accounting documents such as receipts and payment vouchers, warehouse in/out slips, and wage and income payment statements for employees.
A representative of the Tax Department said the agency, together with industry associations and electronic invoicing solution providers, is studying and calculating the provision of free shared accounting tools and software, as well as supporting equipment and electronic invoicing service costs for household businesses during the initial transition period.
In addition, the tax authority continues to review and minimize administrative procedures related to taxes and invoices for household businesses, according to the Deputy Director General of the Tax Department. He also stated that the tax sector will continue to provide tax utilities and electronic invoicing services to help household businesses easily declare and pay taxes when using cash-register-generated electronic invoices.
Thủy Trương
(Nguồn: https://vnexpress.net/ho-kinh-doanh-ke-khai-thue-the-nao-khi-mua-nong-san-hang-xach-tay-4902961.html)
