Those whose sales are 150 times the exemption of Article 84 (18 billion Tomans), are obliged to send invoices of type one and two.
Spokesperson of the Tax Affairs Organization:
According to the recurring Article 14 of the Law on Store Terminals and Taxpayer System, the determination of the quorum was given to the Tax Administration; Based on this, in 1402, those whose sales are 150 times the exemption subject to Article 84 (18 billion Tomans), are required to send type one and two invoices.
He added: Therefore, anyone who rejected the net sales of goods and services of 18 billion tomans until September 1402, is obliged to issue an electronic invoice from January 1, 1402. That is, if the buyer came and requested an invoice, if he was a final consumer, he should be issued a type two invoice, and if he was a person who intended to use value added credit, he should be issued a type one invoice.
The law itself has set the quorum at 25 times the exemption of Article 84 of the Direct Taxes Law, but by the end of 1404, other rules have been proposed with a gradual process. For example, the quorum considered for the next year is 100 times the exemption of Article 84 of the Direct Taxes Law and 50 times for the year 1404.
During this period, legal entities are required to register in the system and are required to issue electronic invoices of type one and two. Individuals, if they have net sales above 18 billion Tomans, are required to issue type one and two invoices.
Stating that besides these cases, other people have also joined the system, he said: For example, gold dealers are obliged to register in the system and send type one and two invoices based on Article 26 of the Value Added Tax Law. In addition to this group, sellers of minerals to mineral processing units are obliged to issue type one and two invoices according to Budget Law 1402, along with doctors, psychologists and family counselors.
Regarding taxpayers who can issue electronic invoices through their old card reader devices, he said: those who have single-rate sales, that is, they sell goods that have the same rate of value added tax (for example, all the goods they sell are taxed at 9 percent have or all of them are exempt from tax) they can benefit from the possibility of using the receipt of their card reader as a type three invoice and do not have to do anything other than this, whether their net sales are over 18 billion tomans or less.
Those who have single-rate sales means that they sell goods that have the same value-added tax rate, they do not need a trusted company in issuing type three invoices, and the card reader receipt is registered as an invoice for them.
He also said about the possible cost of replacing old card readers with Android: this work will not cost much and will probably cost up to 6 million Tomans, although some reliable companies do this replacement for free.
Sending invoices to the Tax Administration through trusted companies is free for taxpayers and free of charge.