The Tax Department received Official Letter 3387/CCTKV02-CNTK dated June 30, 2025 on the issuance of electronic invoices for the sale of public assets of the Tax Department of Region II (now Ho Chi Minh City Tax).
Regarding this issue, the Tax Department has the following opinion:
At point d, clause 5, Article 1 of Decree 70/2025/ND-CP dated March 20, 2025 of the Government (amended and supplemented with Clause 3, Article 8 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government), the invoices for selling public assets are stipulated as follows:
Electronic invoices for selling public assets are used when selling and transferring public assets in accordance with the provisions of law on management and use of public assets.
Clause 10, Article 1 of Decree 70/2025/ND-CP (amended and supplemented by Article 13 of Decree 123/2020/ND-CP) stipulates the types of electronic invoices with codes of tax authorities that are issued each time, including 02 types of invoices: sales invoices and value-added invoices.
At Point a, Clause 11, Article 1 of Decree 70/2025/ND-CP (amended and supplemented by Clause 1, Article 15 of Decree 123/2020/ND-CP), it is stipulated that the registration for the use of electronic invoices is as follows:
Enterprises, economic organizations, other organizations, business households, and individuals not subject to stopping the use of invoices as prescribed in Clause 1, Article 16 of this Decree shall register to use electronic invoices (including registration of electronic invoices for selling public assets, electronic invoices for selling national reserve goods) through organizations providing electronic invoice services.
In case of using an electronic invoice with the code of a tax authority that does not have to pay for services, a tax authority or an agency assigned to organize and handle public assets according to the provisions of law on management and use of public assets can register to use an electronic invoice through the General Department of Taxation's Electronic Information Office or an organization providing electronic invoice services entrusted by the General Department of Tax to provide electronic invoice services with the code of a tax authority that does not have to pay for services.
Previously, on December 31, 2024, the Ministry of Finance issued Official Letter 14590/BTC-QLCS on registration for the use of electronic invoices for selling public assets and destroying invoices for selling unused paper-based assets.
Accordingly, the new registration, change of the registered content and use of invoices for selling public assets on the General Department of Taxation's Electronic Information Portal "https://hoadondientu.gdt.gov.vn" is carried out in accordance with the provisions of Decree 123/2020/ND-CP dated October 19, 2020 of the Government regulating invoices and documents.
Based on the above regulations and instructions, in case the agency is assigned the task of organizing and handling public assets according to the provisions of law on management and use of public assets, it can register to use electronic invoices through the Tax Department's Electronic Information Portal or an organization providing electronic invoice services authorized by the Tax Department to provide electronic invoice services with the tax authority's code and does not have to pay for the service.
When selling or transferring public assets, the agency is assigned the task of organizing and handling public assets to issue invoices for selling public assets according to Form No. 07/TSC-HD to be issued invoice codes by the tax authority according to the provisions of Decree 123/2020/ND-CP and Decree 70/2020/ND-CP.
