Circular No. 91/2026/TT-BTC dated June 30, 2026, issued by the Ministry of Finance, the tax authorities will apply the measure of suspending the use of electronic invoices (including authenticated e-invoices, unauthenticated e-invoices, and e-invoices generated from cash registers) in the following cases:
by KMC Consulting Company Limited
- Tax identification number (TIN) becomes invalid: The enterprise is dissolved, declared bankrupt, or ceases operations.
- Not operating at the registered business address: The tax authority verifies that the enterprise is not conducting business at its registered address.
- Business suspension: The enterprise voluntarily notifies the competent authority of the temporary suspension of its business operations.
- Tax debt enforcement: The enterprise is subject to an enforcement measure suspending the use of electronic invoices due to overdue tax liabilities.
- Serious legal violations: The enterprise uses electronic invoices in connection with the sale of smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights.
- Fraudulent or illegal activities: The enterprise issues fictitious invoices to unlawfully obtain funds, or the suspension of invoice use is requested by investigation authorities, procuracies, or courts.
- Violation of business conditions: The business registration authority requires the enterprise to suspend its conditional business lines due to violations of applicable laws.
- Failure to meet technical requirements: The enterprise uses e-invoices generated from cash registers but, following a change in its business activities, no longer satisfies the prescribed eligibility requirements.
For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
Website: https://kmc.vn/
Hotline: +84 81 489 4789 or +84 91 988 9331
Email: info@kmc.vn
