Question:
Currently, SMBC Bank prints Value Added Tax (VAT) invoices using a dot matrix printer and continuous paper size A5, as registered with the Tax Department of Ho Chi Minh City. However, due to the increasing number of prints (approximately 900 invoices at a time), using a dot matrix printer and continuous paper has become challenging and has affected the time it takes to issue invoices to customers. Therefore, we would like to change the method of printing VAT invoices from a dot matrix printer and continuous paper to a laser printer on regular A5 paper while maintaining the registered format.
Answer:
In accordance with Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance, providing guidance on invoices for the sale of goods and provision of services, if a business falls under the category of entities allowed to issue self-printed invoices, has previously notified the tax authorities of its intention to issue self-printed invoices, and has registered the self-printed invoice template with the tax authorities, then changing from a dot matrix printer to a laser printer for invoices without altering the registered format and complying with the principles of using self-printed invoices as stipulated in Article 6, Clause 2 of Circular No. 39/2014/TT-BTC, the self-printed invoices would still be legally valid and in accordance with the regulations.
