Changes in management of electronic stamps for alcohol and tobacco
The Tax Department has just issued Official Dispatch No. 72/CD-CT to the Tax Departments of provinces and centrally run cities on organizing the implementation of two new Circulars - Circular No. 31/2025/TT-BTC and Circular No. 32/2025/TT-BTC - which were issued by the Minister of Finance on May 31, 2025, effective from June 1, 2025.
The dispatch clearly states the requirement for tax authorities to disseminate, propagate and fully prepare conditions for implementation, emphasizing the content of supporting taxpayers to implement electronic invoices (EVs) generated from cash registers - one of the important new points of Circular No. 32.
According to Circular No. 31/2025/TT-BTC, the Ministry of Finance amends and supplements a number of articles of Circular 23/2021/TT-BTC related to the printing, issuance, management and use of electronic stamps for alcohol and tobacco.
Notable changes include:
Abolish the requirement for organizations and individuals to submit documents when going to tax authorities to buy and receive electronic cigarette and alcohol stamps.
When issuing a stamp to the production department, organizations/individuals must scan the QR code on the stamp box or stamp block or each stamp and enter data to connect information with the electronic stamp management system.
Change some electronic stamp models issued with Circular 23, and at the same time abolish some no longer suitable models.
New guidelines on electronic invoices
With Circular No. 32/2025/TT-BTC - the document replacing Circular No. 78/2021/TT-BTC - the Ministry of Finance clearly stipulates the responsibilities and roadmap for applying the Board of Directors, including the Board of Directors created from cash registers.
From June 1, 2025, personal income tax deduction organizations must stop using old documents and apply new documents according to the provisions of Decree 70/2025/ND-CP. At the same time, the providers of the Board of Directors' services that signed a data transmission contract with the tax authority before June 1 will continue to implement the old contract.
Business households and individuals with revenue from retail sales of goods, food, hospitality, passenger transportation, entertainment services, etc. in the group of subjects specified in Clause 8, Article 1 of Decree No. 70 will have to use electronic invoices generated from cash registers from the time the tax authority accepts registration.
In case the business household has registered to use the investment contract created from the cash register before 1.6.2025, it will continue to be used without conversion. For enterprises selling goods, providing services directly to consumers who have registered to use the e -commerce contract with codes or without codes before the above time, have the right to choose to switch to the use of investment contracts created from the cash register or continue using the current method.
The Tax Department requires the Director of the Department to comprehensively direct the implementation in the area, and actively introduce the content of the Circular to tax officials and taxpayers. In the coming time, the tax authority will issue specific guidelines on new points in the two circulars, especially regulations related to e -commerce from the cash register, in order to ensure the uniformity and efficiency in deployment.
