Official Dispatch No. 2455/TCT-DNNCN dated July 12, 2022 on Use and application of electronic invoices and records

• Official number: 2455/TCT-DNNCN
• Legislation Type: Official Dispatch
• Organization: The General Department of Tax
• Signer: Dang Ngoc Minh
• Issued Date: 12/07/2022

THE MINISTRY OF FINANCE OF VIETNAM THE GENERAL DEPARTMENT OF TAXATION -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No.: 2455/TCT-DNNCN Re: Use and application of electronic invoices and records.	Hanoi, July 12, 2022

To: Provincial Departments of Taxation

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1. Maintenance of operation of e-invoice management centers at General Department of Taxation and Provincial Departments of Taxation

The e-invoice management centers at the General Department of Taxation and Provincial Departments of Taxation shall have their operations maintained and be considered as standing advisory boards of steering committees or standing committees in charge of organizing the use of e-invoices nationwide and at each Provincial Department of Taxation which must be conformable with actual conditions, and promptly assisting organizations, enterprises and household businesses in dealing with their difficulties in using e-invoices so as to avoid influencing their business operations.

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Pursuant to the provisions of the Decree No. 123/2020/ND-CP, electronic receipts may be used from July 01, 2022. However, the formulation of standard format of the electronic receipt and procedures for use of electronic receipts are in progress. Thus, when the General Department of Taxation has not yet promulgated such guidelines, organizations (including UNIT organizations) shall still use externally- or internally-printed receipts or those physical receipts purchased from tax authorities or electronic receipts according to the Circular No. 32/2011/TT-BTC.

3. Use of electronic documents on deduction of personal income tax (PIT)

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4. Regulations on provision of e-invoice information

Currently, the e-invoice information (adequate contents about e-invoices) may be searched for on the web portal and applications developed by the General Department of Taxation. The sharing of data between relevant authorities shall comply with the Official Dispatch No. 1737/TCT-QLRR given by the General Department of Taxation on May 23, 2022 providing guidelines on tax authorities’ conclusion of sample regulations on sharing of e-invoice information. Tax authorities at all levels shall contact and discuss with local administrative authorities, including market surveillance authorities, police authorities or authorities involved in prosecution and/or investigation processes, to enter into regulations according to the provisions of this Official Dispatch and enclosed sample regulations. Information to be shared according to regulations on sharing of e-invoice information concluded by tax  authorities at all levels shall be used for serving state management  requirements  and specific administrative procedures of each authority or organization. Additionally, the General Department of Taxation (Risk Management Board and Information Technology Department) is completing operational requirements for development of applications serving the provision of information according to such regulations. When receiving requests for information provision from other state authorities in their local areas, tax authorities at all levels should obtain guidelines from the General Department of Taxation (Risk Management Board) for responding to such requests.

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