On the Government Information Portal, TGW.HM Company asked, if an individual transfers money to the company's account and provides company information to issue an invoice, is it possible? How is accounting recorded?
TGW.HM Company also wants to know whether customers who sign a room rental contract can open a cash-based invoice from a computer according to the monthly debt comparison table?
For the type of hotel that opens invoices for sale after June 1, 2025, is there any case of using invoices generated from invoice software, or all of them are opened with invoices generated from cash registers?
On this issue, Bac Ninh Provincial Tax Department has the following opinion:
Regarding payment documents, Point i, Clause 2, Article 26 of Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government regulates payment documents.
Pursuant to this regulation, in case the company buys goods for production and business activities and has authorized the individual to pay, if it meets the regulations on payment documents to meet the conditions for VAT deduction as prescribed in Point i, Clause 2, Article 26 of Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government, the company will be allowed to declare a tax deduction according to regulations. The company needs to pay attention to financial regulations and internal regulations of the company.
Company accounting is done according to accounting standards, accurately showing the cash flow of payment from the company account to the personal account, then transferring the money to the customer.
Regarding the use of electronic invoices, Clauses 2 and 8, Article 1 of Decree No. 70/2025/ND-CP dated March 20, 2025 stipulate the use of electronic invoices generated from cash registers and cases of using electronic invoices from cash registers.
Pursuant to this regulation, after June 1, 2025, if a company provides a direct service to consumers, which is hotel services, it will be subject to the use of electronic invoices generated from a computer before connecting to transfer electronic data to the tax authority.
