Headlines 01/09/2022 11:34 SA

Procedures for managing application for use of e-invoices generated from cash registers

Minh Châu

On August 23, 2022, the General Department of Taxation of Vietnam promulgated Decision No. 1391/QD-TCT on procedures for managing e-invoices with codes of tax authorities generated from cash registers.

According to the Decision, procedures for managing information about the application for use of e-invoices generated from cash registers are provided for as follows:

Step 1

Within 15 minutes from the time of receiving Declaration Form No. 01 /DKTD-HDDT is (the Appendix enclosed with Decision No. 1391/QD-TCT), the web Portal will automatically verify information on Declaration Form No. 01 /DKTD-HDDT.

Based on the verification results, the Web Portal will automatically inform the receipt/ no receipt of the declaration form/ changes in information about the use of e-invoices (Form No. 01 /TB-TNDT), conclusion and transfer to the tax payer via email of the tax payer or via the receiver.

Step 2

Within 01 working day from the date on which notification of the receipt is sent, if the taxpayer applies for use of e-invoices generated from cash registers, the e-invoice and e-receipt system will automatically verify information on Form No. 01 /DKTD-HDDT.

Step 3

Based on the verification results of steps 1 and 2, the official of the division receiving application information and data of e-invoices will confirm the receipt or no receipt and update reasons for the no receipt.

The -invoice and e-receipt system will automatically inform the receipt/ no receipt of the application/ changes in information on the use of e-invoices.

Step 4

Promulgate notification Form No. 01 /TB-DKDT in the attached Appendix and sent it to the taxpayer.

Step 5

Update a list of taxpayers using/stopping using e-invoices generated from cash registers.

Decision No. 1391/QD-TCT comes into force from the day on which it is signed.

>> CLICK HERE TO READ THE ARTICLE IN VIETNAMES

Above are the summary and notification of new documents for customers of THU VIEN PHAP LUAT. For more information, please send an email to info@thuvienphapluat.vn.

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