Instruction on Strengthening the Implementation of the Procedures for the Use of Commercial Invoice

September 19, 2023

The General Department of Taxation (GDT) has currently noted that most of the enterprises have issued commercial invoices to end customers correctly according to the guidelines of the GDT. However, some enterprises having retail business activities in the forms of supplying many small goods with low prices and with many daily operation activities have not yet properly implemented, especially retailed stores as well as gasoline and gas stations.
In order to strengthen the implementation of the procedures for the use of commercial invoice in the right manner, effectively by tax law and regulations, GDT further instruct the following rules of the commercial invoice for the retail stores and gasoline and gas stations so as to supply goods to their end customers: …

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