To: Provincial
Departments of Taxation
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On October 19, 2020, the Government has promulgated
the Decree No. 123/2020/ND-CP prescribing invoices and records, which comes
into force from July 01, 2022.
On September 17, 2021, the Ministry of Finance has
promulgated the Circular No. 78/2021/TT-BTC providing guidance on the Law on
tax administration and Decree No. 123/2020/ND-CP , which comes into force from
July 01, 2022.
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(Detailed contents are provided in the
Appendix enclosed herewith).
Difficulties that arise during the implementation
of this Circular should be reported to the General Department of Taxation for
consideration./.
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PP. DIRECTOR
GENERAL
DEPUTY DIRECTOR GENERAL
Vu Xuan Bach
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APPENDIX
INTRODUCTION OF NEW REGULATIONS OF CIRCULAR NO.
78/2021/TT-BTC DATED SEPTEMBER 17, 2021 OF THE MINISTRY OF FINANCE PRESCRIBING
INVOICES AND RECORDS
(Enclosed with the Official Dispatch No. 4144/TCT-CS dated October 28, 2021
of the General Department of Taxation)
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2. Management
and use of invoices for sale and provision of goods and services; management
and use of records for completion of procedures related to taxes, fees and charges,
and tasks, powers and responsibilities of regulatory authorities, organizations
and individuals in management and use of invoices and records: comply
with the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020.
3. New
regulations of Circular No. 78/2021/TT-BTC:
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Clause 7 Article 4 of the Decree No. 123/2020/ND-CP
dated October 19, 2020 provides regulations on authorization to issue
e-invoices and assigns the Ministry of Finance to provide specific guidelines
[1].
Article 3 of the Circular No. 78/2021/TT-BTC
stipulates the authorization to issue e-invoices as follows:
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A related party shall be determined according to
Clause 2 Article 5 of the Government’s Decree No. 132/2020/ND-CP dated November
05, 2020 prescribing tax administration for enterprises having related-party
transactions[2].
Cases in which the use of e-invoices is suspended
are prescribed in Clause 1 Article 16 of Decree No. 123/2020/ND-CP[3].
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In case invoices to be made out with authorization
are e-invoices without the tax authority’s authentication code (hereinafter
referred to as “unauthenticated invoices”), the authorizing party shall
transmit e-invoice data to their supervisory tax authority directly or through an
e-invoice service provider.
- The authorization must be
made in writing (authorization contract or authorization agreement) between two
parties, and bear the following information:
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+ Information about the e-invoice issued with
authorization (type, form number and reference number of the invoice);
+ Purposes of authorization;
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+ Methods of payment for invoices issued with
authorization (including responsibility to make payment for the invoiced
goods/services);
- The authorization is
considered as a change in information provided in the application for use of
e-invoices, so the authorizing party and the authorized party must register
(notify) their supervisory tax authorities of authorization to issue
e-invoices, including cases of early termination of such authorization, as
prescribed in Article 15 of Decree No. 123/2020/ND-CP. Information about
digital certificate, name and TIN of two parties shall be provided in Part 5,
Part 6 of Form No. 01DKTD/HDDT enclosed with Decree No. 123/2020/ND-CP .
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+ When giving authorization to issue e-invoices: two
parties shall bring to buyers’ attention all information about the
authorization by publishing such information their websites or mass media;
+ When the authorization expires or is terminated before
its expiration date as agreed upon between two parties, two parties shall
remove all notices/information about such authorization published on their
websites or mass media;
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3.2.1. E-invoices
- Form number of an e-invoice
is a digit from 1 to 6 depending on the type of e-invoice, including:
Electronic VAT invoice; Electronic sales invoice; E-invoice for sale of public
property; E-invoice for sale of national
reserve goods; Other types of e-invoice, including electronic stamp,
ticket, card, receipt or other electronic documents that have other names but
have the same contents as an e-invoice as prescribed in the Decree No. 123/2020/ND-CP ;
Electronic records which are used and managed in the same manner as invoices,
including electronic delivery and internal consignment notes, and electronic
delivery notes for goods sent to sales agents.
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+ The first character: C if the invoice bears a tax
authority’s authentication code (authenticated invoice); K if the invoice does
not bear a tax authority’s authentication code (unauthenticated invoice);
+ The next two characters are the last two digits
of the year in which the e-invoice is issued, written in Arabic numerals.
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+ The last two characters shall be decided by the
seller to serve their management requirements. If the seller uses different
forms of the same type of e-invoice, the last two characters shall be used to
differentiate such e-invoice forms. If the seller does not decide the last two
characters, YY shall be specified;
3.2.2. Tax authority-ordered printed invoices
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+ The first 6 characters indicate the name of
invoice type. To be specific: 01GTKT: VAT invoice; 02GTTT: Sales invoice;
07KPTQ: Sales invoice used by the entities in free trade zones; 03XKNB:
Delivery and internal consignment note; 04HGDL: Delivery note for goods sent to
sales agents.
+ The next character is a digit 1, 2 or 3 depending
on the number of copies of the invoice;
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+ The next three characters indicate the ordinal
number of form of an invoice type, from 001 to 999.
- Reference number of a
provincial department of taxation-ordered printed invoice contains 08 characters,
indicating the name of the provincial department of taxation that orders the
printing of invoices, year of order placement, and is decided by the provincial
department of taxation to serve its management. To be specific:
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+ The next two characters are two letters in the
20-letter Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P,
Q, R, S, T, U, V, X, Y, and decided by the tax authority to serve its
management;
+ The next character is “/” for separation;
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- Copies of a provincial department
of taxation-ordered printing invoice are sheets of the invoice of the same
reference number. Invoice of a reference number contains 3 copies, including: Copy 1: for retention; Copy 2: for the buyer;
Copy 3: for internal delivery.
- The form number of a
provincial department of taxation-ordered printed stamp, ticket or card
contains 03 characters indicating whether it is VAT invoice or sales invoice.
To be specific:
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- 02/: sales invoice in the form
of stamp, ticket or card.
3.3. Conversion to
authenticated e-invoices prescribed in Article 5 of the Circular No.
78/2021/TT-BTC
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Users of unauthenticated e-invoices shall be
determined according to Clause 2 Article 91 of the 2019 Law on tax
administration 4.
When applying for modification of information about
the use of invoices, the taxpayer shall fill in Form 01DKTD/HDDT enclosed with
the Decree No. 123/2020/ND-CP , of which Item “Invoice with code of tax
authority" in Part 1 "Form of invoice" must be marked, and send
it to the tax authority.
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Within 10 working days from the receipt of the tax
authority’s notice, the taxpayer shall follow procedures for modification of
information about use of e-invoices (conversion from unauthenticated e-invoices
to authenticated e-invoices) as prescribed in Article 15 of Decree No.
123/2020/ND-CP by way of submitting Form No. 01DKTD/HDDT enclosed with the
Decree No. 123/2020/ND-CP , of which Item “Invoice with code of tax
authority" in Part 1 "Form of invoice" must be marked, to the
tax authority, and comply with the tax authority’s notice.
After 12 months from the date of conversion to use
authenticated e-invoices, if the taxpayer wants to use unauthenticated
e-invoices, it shall follow procedures for modification of information about
use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP (the
taxpayer shall submit Form No. 01DKTD/HDDT enclosed with the Decree No.
123/2020/ND-CP , of which Item “Invoice without code of tax authority" in
Part 1 "Form of invoice" must be marked, to the tax authority). The
tax authority shall, based on regulations on eligible users and conditions for
use of unauthenticated e-invoices laid down in Clause 2 Article 91 of the Law
on tax administration4 and the Circular No. 31/2021/TT-BTC dated May
17, 2021, decide to approve or refuse the taxpayer's application for use of
unauthenticated e-invoices.
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Clause 4 Article 13 of the Decree No.
123/2020/ND-CP stipulates that the Ministry of Finance shall provide the use of
e-invoices in some other cases (in addition to eight (08) cases specified in
Clause 3 Article 13 of Decree No. 123/2020/ND-CP) to serve management
requirements.
Article 6 of the Circular No. 78/2021/TT-BTC provides
guidelines for transfer of data on unauthenticated e-invoices to tax
authorities, transfer of e-invoice data in case of selling of petrol and oil
products, use of e-invoices by household businesses and in case of banking
services as follows:
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The seller shall concurrently send the e-invoice to
the tax authority within the same day in which it is issued to the buyer.
Unauthenticated e-invoices shall be sent to buyers
according to Point a.2 Clause 3 Article 22 of the Decree No. 123/2020/ND-CP5.
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Where the seller and the buyer has entered into an
agreement which facilitates the circulation of goods or data search, the seller
shall concurrently send the e-invoice that contains adequate information as
prescribed to both the buyer and the tax authority.
3.4.3. Household businesses and individual
businesses that use e-invoices include:
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- If a household business or
individual business that pays presumptive tax needs to issue invoices, they
shall use e-invoices separately issued by the tax authority;
- If a household business or
individual business that declares tax separately needs to issue invoices, they
shall use e-invoices separately issued by the tax authority.
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- Invoices shall be issued
periodically under terms and conditions of the service contract signed between two
parties but must be issued by the last day of the month in which services are
provided. The invoice must be accompanied by statements or other documents
bearing certification of two parties.
- Where a large volume of
banking services is provided regularly and requires more time for checking and
verifying data/figures between the bank and relevant third parties (including
settlement organizations, international card service providers or other
organizations), invoices shall be issued upon completion of data/figures
verification between the parties but no later than the 10th day of
the month following the month in which services are provided.
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Article 19 of the Decree No. 123/2020/ND-CP
stipulates the handling of erroneous e-invoices (first handling).
Article 7 of the Circular No. 78/2021/TT-BTC
provides guidelines on further handling of e-invoices which are still erroneous
after the first handling, handling of e-invoice datasheets which contain
errors, are inadequate, or need to be modified. To be specific:
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- If the issued e-invoice
contains errors and requires a new tax authority’s authentication code or the
erroneous e-invoice needs to be corrected or replaced, the seller may choose to
notify the correction of each or multiple erroneous e-invoices to the tax
authority by the last day of the VAT declaration period in which erroneous
e-invoices are handled.
The seller shall notify the correction of erroneous
invoices to the tax authority using Form No. 04/SS-HDDT in Appendix IA enclosed
with the Decree No. 123/2020/ND-CP .
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- If the erroneous e-invoice
has been handled by correction or replacement method but then is found to have
other errors, these errors shall be handled using the same method as the first
handling.
- If the issued e-invoice
which does not necessarily bear the form number, reference number or number of
invoice contains errors, the seller shall only correct the erroneous invoice without
cancelling or replacing it;
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3.5.2. Handling of inadequate or erroneous
e-invoice datasheet and invoices included therein
- After the prescribed
deadline for submission of e-invoice datasheet to the tax authority, if the
submitted e-invoice datasheet is found inadequate, the seller may send an
additional datasheet.
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- In case of correction of an
invoice specified in the e-invoice datasheet, the information about the form
number, reference number and number of the invoice must be specified (unless an
e-invoice does not necessarily bear the form number, reference number and
number of the invoice).
3.5.3. The supplementation of tax declaration
documents concerning corrected or replaced e-invoices (including cancelled
e-invoices) shall be carried out in accordance with regulations of the Law on
tax administration.
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3.6.1. Regulated entities:
In order to facilitate the continuous issuance of a
large amounts of invoices of enterprises, household businesses or individual
businesses that pay taxes using declaration method and use authenticated or
unauthenticated e-invoices when providing goods and/or services directly to
consumers according to such business models as shopping mall, supermarket,
retailing of consumer goods, foods and drinks, restaurants, hotels, retailing
of modern medicines, entertainment and relaxation services and other services,
they may use either e-invoices generated from POS cash registers that are
digitally connected to tax authorities or authenticated e-invoices or
unauthenticated e-invoices.
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- E-invoices generated from POS cash registers that
are digitally connected to tax authorities shall bear codes of tax authorities
and meet the requirements laid down in Article 11 of the Decree No.
123/2020/ND-CP , including:
+ Invoices printed out from POS cash registers that
are digitally connected to tax authorities must be recognizable as
authenticated e-invoices. Tax authority’s authentication codes on e-invoices
generated from POS cash registers shall consist of a series of characters and
be issued automatically to each business establishment and must not be
coincided. When issuing e-invoices generated from POS cash registers, taxpayers
shall use authentication codes, consisting of a series of characters, issued by
tax authorities in a manner ensuring the continuity and unity of issued codes;
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+ The spending on goods and/or services written in
the invoice (or the scanned invoice or the information search result on the
e-invoice page in the Web Portal of the General Department of Taxation) which
is generated by a POS cash register may be defined as an expense supported by
adequate legal invoices and records upon determination of tax obligations.
- An authenticated e-invoice
generated from a POS cash register that is digitally connected to tax
authorities shall have the following contents: The seller’s name, address and
TIN; Information about the buyer, if requested (personal authentication number
of TIN); Name of good/service, unit price, quantity and payment price. If an
organization or enterprise pays taxes using credit-invoice method, the selling
price exclusive of VAT, VAT rate, total VAT payable, and total amount payable
inclusive of VAT, date of invoice, and tax authority’s code must be specified.
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When using e-invoices generated from POS cash
registers, the taxpayer shall:
+ Apply for use of e-invoices in accordance with
Article 15 of Decree No. 123/2020/ND-CP .
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+ Use codes consisting of a series of characters
issued by tax authorities when issuing e-invoices generated by POS cash
registers in a manner ensuring continuity and unity.
+ Transfer data on e-invoices generated from POS
cash registers to tax authorities within the day in which such invoices are
issued through data receipt, transmission and storage service providers.
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3.7. Use of receipts and
records prescribed in Article 9 of the Circular No. 78/2021/TT-BTC
3.7.1. Use of tax receipts
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- An area eligible to use tax
receipts is required to meet all of the following 03 conditions: there is no
collection sites; no authorization to collect tax is made; it is a
disadvantaged or extremely disadvantaged area according to regulations on
determination of disadvantaged communes. Sub-departments of taxation/regional
sub-departments of taxation shall determine and submit lists of areas eligible
to use tax receipts to provincial departments of taxation for approval.
3.7.2. Use of other types of records or receipts of
which some items are changed
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- If collectors of fees and charges want to change some compulsory
items of an electronic receipt as prescribed in Clause 2 Article 32 of Decree
No. 123/2020/ND-CP , they must apply for approval of the Ministry of Finance
(via the General Department of Taxation).
3.8. Eligibility criteria
to be satisfied by e-invoice service providers to enter into contracts for
provision of authenticated e-invoice services, e-invoice data receipt,
transmission and storage services, and other relevant services prescribed in
Article 10 of the Circular No. 78/2021/TT-BTC
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Eligibility criteria:
- Entity: It is an IT organization
established under the law of Vietnam; Information about e-invoice services is
published on its website.
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- Technology: There are
IT infrastructure facilities and equipment, and software system meeting the
following requirements: They are adequate to provide solutions for creating,
handling and storing data on authenticated and unauthenticated e-invoices for
sellers and buyers as prescribed by the Law on e-invoices and relevant laws;
There are solutions for receiving and transmitting e-invoice data from and to
service users; solutions for transmitting and receiving e-invoice data to and
from tax authorities through e-invoice data receipt, transmission and storage
service provider. Information about data receipt and transmission must be fully
recorded to serve verification purposes; Solutions for backup, recovery and
protection of confidentiality of e-invoice data are available; There are
written records of successful technical testing on solutions for transmission
and receipt of e-invoice data with the e-invoice data receipt, transmission and
storage service provider.
Procedures for publishing information on the Web
Portal of the General Department of Taxation:
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- The applicant shall assume
responsibility for all documents included in its application. During its
operation, if the applicant is found to provide services against regulations,
the General Department of Taxation shall give a notification and remove all
information about the applicant published on the website of the General Department
of Taxation.
3.8.2. E-invoice data receipt, transmission and
storage service providers
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- Entity: It is an
organization established under the law of Vietnam and has been operating in the
IT field for at least 05 years; Information about e-invoice services is
published on its website.
- Finance: It has paid
a deposit at a bank lawfully operating in Vietnam or has obtained a guarantee
of not less than VND 5 billion from a bank lawfully operating in Vietnam to
manage risks and make compensation for any damage that may occur during the
service provision;
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- Technology: There are
IT infrastructure facilities and equipment, and software system meeting the
following requirements: They are adequate to provide solutions for creating,
handling and storing data on authenticated e-invoices in accordance with the
Law on e-invoices and relevant laws; There are solutions for connecting,
receiving, transmitting and storing e-invoice data with organizations providing
authenticated and unauthenticated e-invoice services for sellers and buyers;
solutions for connecting, receiving, transmitting and storing e-invoice data
with tax authorities. Information about data receipt and transmission must be
fully recorded to serve verification purposes; The technical systems and
equipment used for providing e-invoice services are operated on both the main
data center and backup center. The backup center is located at least 20 km away
from the main data center and is ready for use when the main data center
encounters problem; The system must be capable of detecting, giving warning and
preventing illegal access and cyberattacks to ensure the confidentiality and
integrity of data exchanged between parties; The system for backing up and
recovering data must be available; It is connected to the General Department of
Taxation through a separate channel or MPLS VPN of Layer 3 or equivalent level,
which consists of 1 main channel and 2 backup channels. Each channel has a
minimum bandwidth of 20 Mbps; use an encrypted Web Service or Message Queue
(MQ) for connection; use SOAP/TCP to compile, transmit and receive data.
Procedures for conclusion of contract with the
General Department of Taxation:
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3.9. Effect prescribed in
Article 11 of the Circular No. 78/2021/TT-BTC
- The Circular No.
78/2021/TT-BTC comes into force from July 01, 2022.
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- From July 01, 2022, the following Circulars and
Decisions of the Ministry of Finance shall cease to have effect, including:
+ Decision No. 30/2001/QD-BTC dated April 13, 2001
introducing policies on printing, issuance, management and use of tax records;
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+ Circular No. 32/2011/TT-BTC dated March 14, 2011
providing guidelines for generation, issuance and use of electronic invoices
for sale of goods and provision of services;
+ Circular No. 39/2014/TT-BTC dated March 31, 2014
(as amended in the Circular No. 119/2014/TT-BTC dated August 25, 2014 and
Circular No. 26/2015/TT-BTC dated February 27, 2015);
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+ Decision No. 2660/QD-BTC dated December 14, 2016
prescribing extension to the implementation period of Decision No. 1209/QD-BTC
dated June 23, 2015;
+ Circular No. 303/2016/TT-BTC dated November 15,
2016 providing guidelines for printing, issuance, management and use of
receipts of fees and charges payable to state budget;
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+ Circular No. 68/2019/TT-BTC dated September 30,
2019 providing guidance on implementation of some Articles of the Government's
Decree No. 119/2018/ND-CP dated September 12, 2018 on electronic invoices;
+ Circular No. 88/2020/TT-BTC dated October 30,
2020 providing amendments to Article 26 of the Circular No. 68/2019/TT-BTC
dated September 30, 2019 of Ministry of Finance providing guidance on
implementation of some Articles of the Government's Decree No. 119/2018/ND-CP
dated September 12, 2018 on electronic invoices.
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- Enterprises and business
entities that have informed the issuance of externally-printed invoices or internally-printed
invoices, unauthenticated e-invoices or have applied for use of authenticated
e-invoices, or have purchased invoices from tax authorities before the
effective date of the Circular No. 78/2021/TT-BTC are allowed to continue using
these invoices from the date of promulgation of the Circular No. 78/2021/TT-BTC
to June 30, 2022 inclusively, and following invoice-related procedures as
provided for in the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010
and the Government’s Decree No. 04/2014/ND-CP dated January 17, 2014.
From the date of promulgation of the Circular No.
78/2021/TT-BTC to June 30, 2022 inclusively, at the request of the General
Department of Taxation, the business establishments in areas that meet
infrastructure requirements for use of e-invoices according to the Ministry of
Finance’s Decision shall use e-invoices in accordance with regulations of this
Circular according to the roadmap notified by tax authorities. The business
establishments that do not meet IT infrastructure requirements and continue
using invoices in the abovementioned forms shall send invoice data to tax
authorities using Form No. 03/DL-HDDT in Appendix IA enclosed with Decree No.
123/2020/ND-CP when they submit VAT returns. Tax authorities shall include
invoice data received from these business establishments into the invoice
database and publish them on the Web Portal of the General Department of
Taxation to serve invoice data searching.
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- Tax authorities may sell
their externally-printed invoices as prescribed in Decree No. 51/2010/ND-CP
dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 to
eligible buyers from July 01, 2022 as prescribed in Article 23 of the
Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 if form numbers
and reference numbers of these invoices comply with regulations of this
Circular and their contents comply with regulations of the Government’s Decree
No. 123/2020/ND-CP dated October 19, 2020.
- Fee and charge receipts made
using the Form provided in Circular No. 303/2016/TT-BTC dated November 15, 2016
of the Ministry of Finance and tax receipts printed according to Decision No.
30/2001/QD-BTC dated April 13, 2001 of the Ministry of Finance may continue to
be used. After these receipts have been used up, the receipt form provided in
the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 shall be used.
When receiving notifications from tax authorities of use of e-receipts in the
format prescribed by tax authorities, relevant organizations shall carry out
conversion, and apply for use, notify issuance, and submit reports as
prescribed in Article 34, Article 36, Article 38 of the Government’s Decree No.
123/2020/ND-CP .
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- Since enterprises,
organizations, household and individual businesses use e-invoices as prescribed
in the Government’s Decree No. 123/2020/ND-CP and the Circular No.
78/2021/TT-BTC , if any invoice issued according to the Government’s Decree No.
51/2010/ND-CP dated May 14, 2010, the Government’s Decree No. 04/2014/ND-CP
dated January 17, 2014 and guiding documents given by the Ministry of Finance
is found erroneous, the seller and the buyer shall enter into an agreement
indicating errors, and the seller shall give notification to the tax authority
using Form No. 04/SS-HDDT enclosed with the Government’s Decree No.
123/2020/ND-CP and issue a new e-invoice (either authenticated or
unauthenticated e-invoice) to replace the erroneous invoice. The replacing
invoice shall bear the text “Thay thế cho hóa đơn Mẫu số... ký hiệu... số...
ngày... tháng... năm” (“This invoice replaces invoice No. … dated …
"). The seller shall add its digital signature to the new invoice
which is issued to replace the erroneous one (which is issued according to the
Government’s Decree No. 51/2010/ND-CP , the Government’s Decree No.
04/2014/ND-CP and guiding documents given by the Ministry of Finance), and then
send it to the buyer (in case of unauthenticated invoices) or send it to the
tax authority for its issuance of a new authentication code (in case of
authenticated invoices).
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"7. Good sellers or service providers that
are enterprises, business entities or other organizations are allowed to
authorize third parties to issue e-invoices for their sale of goods or
provision of services. An invoice issued by a third party with authorization
must still bear the name of the seller that is the authorizing party. The
authorizing party and the authorized party must enter into a written
authorization which must contain adequate information on invoices to be made
with authorization (purposes and duration of authorization, and method of
payment for invoices made out with authorization). Such authorization must be
notified to tax authorities when applying for use of e-invoices. In case invoices
to be made out with authorization are unauthenticated invoices, the authorizing
party shall transmit e-invoice data to tax authorities through the e-invoice
service provider. The Ministry of Finance shall provide specific guidelines on
this content.”
[2] Clause 2 Article 5 of the Decree
No.132/2020/ND-CP dated November 5, 2020 stipulates:
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a) An enterprise holds directly or indirectly at
least 25% of the other enterprise’s equity;
b) Each of the two enterprises has at least 25%
of its equity held, whether directly or indirectly, by a third party;
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d) An enterprise guarantees or offers another
enterprise a loan under any form (even including third-party loans guaranteed
by financing sources of related parties and financial transactions of same or
similar nature) to the extent that the loan amount equals at least 25% of
equity of the borrowing enterprise and makes up for more than 50% of total
medium and long term debts of the borrowing enterprise;
dd) An enterprise appoints a member of the
executive board responsible for the leadership or control of another enterprise
provided the number of members appointed by the former accounts for more than
50% of total number of members of the executive board responsible for the
leadership or control of the latter; or a member appointed by the former has
the right to decide financial policies or business activities of the latter;
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g) Both enterprises are managed or controlled in
terms of their personnel, financial and business activities by individuals,
each of whom is in one of the following relationships with the others such as a
wife, husband, natural/foster father, natural/foster child, natural/foster
older/younger sibling, brother/sister-in-law, maternal/paternal
grandfather/grandmother, maternal/paternal grandchild, and maternal/paternal
aunt, uncle and nibling;
h) Both business entities have transactions,
either between their head offices and permanent establishments or between
permanent establishments of overseas entities or individuals;
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k) In other cases where an enterprise has their
business activities managed, controlled or decided de facto by the other
enterprise;
l) A related enterprise performs the disposition
or acquisition transaction in at least 25% of their equity within a tax period;
the borrowing or lending transaction in at least 10% of their equity performed
at the transaction time falling within a tax period with a person holding the
executive office or the controlling interest in the enterprise, or with a
person in one of the relationships prescribed in Point g of this Clause.
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“Article 16. Suspension of use of
e-invoices
1. Enterprises, business
entities, other organizations, household or individual businesses shall suspend
their use of authenticated and unauthenticated e-invoices in the following
cases:
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b) An enterprise, business entity, other
organization, household business or individual business does not operate at the
registered location as verified and announced by the tax authority;
c) An enterprise, business entity, other
organization, household business or individual business has sent a notification
of business suspension to a competent authority;
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dd) E-invoices are used to sell smuggled goods,
banned goods, counterfeits, goods violating intellectual property rights as
detected and informed by competent authorities;
e) E-invoices are used for short selling of
goods or services for fraudulent purposes as detected and informed by competent
authorities;
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If the tax authority, through inspection,
discovers that the enterprise is established for the purpose of trade and use
of illegal e-invoices or illegal use of e-invoices for tax evasion purposes,
the enterprise shall face administrative penalties and be suspended from use of
e-invoices according to the decision issued by the tax authority.”
4 Clause 2 Article 91 of the 2019 Law on tax
administration stipulates: Enterprises operating in the field of electricity,
oil and gas, post and telecommunications, clean water supply, credit,
insurance, health, e-commerce, supermarket, commerce, air/road/rail/sea/inland
waterway transport; enterprises and business entities that have been or will
conduct electronic transactions with tax authorities, develop information
technology infrastructure, have software for accounting, issuance, access and
storage of e-invoices, and ensure the transmission of e-invoice data to buyers
and tax authorities may use unauthenticated e-invoices when selling
goods/services, regardless of the value of each sale.
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“a.2) Transmission of invoices for sale of
goods/services not mentioned in Point a1 of this Clause.
The seller shall concurrently send the invoices
that contain adequate information to the buyers and the tax authority.”
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7 Clause 1 Article 14 of the Decree No.123/2020/ND-CP
stipulates:
“1. The following entities are not
required to pay service charges for a period of 12 months from the date of
commencement of the use of authenticated e-invoices:
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b) Other small- and medium-sized enterprises
which are defined according to the requests of the provincial People’s
Committees submitted to the Ministry of Finance, except enterprises operating
in economic zones, industrial parks or hi-tech zones.
The General Department of Taxation shall
directly provide or entrust e-invoice service providers to provide free of
charge authenticated e-invoices for the abovementioned entities.”
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