Circular No. 78/2021/TT-BTC dated September 17, 2021 on providing guidance on Law on Tax Administration, and Government’s Decree No. 123/2020/ND-CP prescribing invoices and records

• Official number: 78/2021/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Tran Xuan Ha
• Issued Date: 17/09/2021

MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIET NAM Independence-Freedom-Happiness -----------------
No.: 78/2021/TT-BTC	Hanoi, September 17, 2021

CIRCULAR

PROVIDING GUIDANCE ON LAW ON TAX ADMINISTRATION DATED JUNE 13, 2019, AND GOVERNMENT’S DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020 PRESCRIBING INVOICES AND RECORDS

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Value-added Tax dated June 03, 2008; Law on amendments to certain articles of the Law on Value-added Tax dated June 19, 2013; Law on amendments to certain articles of the Law on taxation dated November 26, 2014; Law on amendments to certain articles of the Law on Value-added Tax, the Law on Excise Tax and the Law on Tax Administration dated April 06, 2016;

Pursuant to the Law on Accounting dated November 20, 2015;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records;

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At the request of the Director General of the General Department of Taxation;

The Minister of Finance promulgates a Circular providing guidance on the Law on Tax Administration dated June 13, 2019, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records.

Article 1. Scope

This Circular provides guidelines for some contents about invoices and records under the Law on Tax Administration dated June 13, 2019, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records (hereinafter referred to as “Decree No. 123/2020/ND-CP”), including:

1. Some contents about electronic invoices (e-invoices), including: authorization to issue e-invoices; form number and reference number of an e-invoice; use of e-invoices bearing tax authority’s identification code (authenticated e-invoices); use of e-invoices in some other cases; handling of erroneous e-invoices and e-invoice datasheets sent to tax authorities; authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities; criteria for selection of providers of authenticated e-invoice services, e-invoice transmission and storage services, and relevant services.

2. Some contents about physical invoices, including name, form number and reference number of the invoice, names of copies of provincial tax department-ordered printed invoices, form numbers of provincial tax department-ordered printed invoices in the form of stamps, tickets or cards.

3. Use of receipts and records.

4. Transition guidelines.

Article 2. Regulated entities

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Article 3. Authorization to issue e-invoices

1. Authorization rules

a) Good sellers or service providers that are enterprises, business entities or other organizations are allowed to authorize third parties that are related parties of the sellers, eligible to use e-invoices, and are not suspended from use of e-invoices as prescribed in Article 16 of the Decree No. 123/2020/ND-CP to issue e-invoices for their sale of goods or provision of services. Related parties are defined in the Law on Tax Administration;

b) The authorization must be made in writing (either contract or agreement) between the authorizing party and the authorized party;

c) Such authorization must be notified to the tax authority when applying for use of e-invoices;

d) The e-invoice issued by the authorized party is an e-invoice with or without the tax authority’s identification code but must bear the name, address and TIN of the authorizing party and those of the authorized party;

dd) The authorizing party and the authorized party shall notify such authorization to issue invoices to buyers of goods/services by publishing information thereof on their websites or on mass media. When the authorization expires or is terminated before its expiration date as agreed upon between two parties, the notices of such authorization published on the websites of the authorizing party and the authorized party or on mass media must be canceled;

e) In case invoices to be made out under authorization are e-invoices without the tax authority’s identification 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;

g) The authorized party shall issue e-invoices with authorization according to actual demands, agreements made with the authorizing party, and the rules set out in Clause 1 of this Article.

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a) The authorization contract or agreement must include adequate details about the authorizing party and the authorized party (including name, address, TIN and digital certificate), information about the e-invoice issued with authorization (type, form number and reference number of the invoice); purposes of authorization; duration of authorization; methods of payment for invoices issued with authorization (including the responsibility to make payment for the invoiced goods/services);

b) The authorizing party and the authorized party shall retain the authorization contract or agreement, and present them at the request of competent authorities.

3. Notification of authorization to issue e-invoices to tax authorities

a) The authorization is considered as a change in information provided in the application for use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP. The notification of the authorization to issue e-invoices, including early termination of such authorization, to tax authorities shall be made using Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP;

b) Details of the authorizing party and the authorized party in the Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP shall be provided as follows:

- In Part 5 “List of digital certificates used”, adequate information about the used digital certificates of both authorizing party and authorized party shall be provided;

- In Column 5 Part 6 “Registration of authorization to issue invoices”, name and TIN of the authorizing party shall be provided.

Article 4. Form number, reference number and names of copies of an invoice

1. E-invoices

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- 1: Electronic VAT invoice;

- 2: Electronic sales invoice;

- 3: E-invoice for sale of public property;

- 4: E-invoice for sale of national reserve goods;

- 5: 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;

- 6: 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.

b) Reference number of an e-invoice contains 6 characters, including letters and numbers, indicating whether the invoice bears the tax authority’s identification code or not, year of issuance, and type of e-invoice. 6 characters are as follows:

- The first character: C if the invoice bears a tax authority’s authentication code; K if the invoice does not bear a tax authority’s authentication code;

- The next two characters are the last two digits of the year in which the e-invoice is issued, written in Arabic numerals. Example: 22 if the e-invoice is issued in 2022; 23 if the e-invoice is issued in 2023;

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+ T: E-invoices registered with tax authorities by enterprises, organizations or household businesses;

+ D: E-invoices used for sale of public property or national reserve goods or special e-invoices that do not have some mandatory contents of the “T” invoices;

+ L: E-invoices issued separately by tax authorities;

+ M: E-invoices generated by cash registers;

+ N: Electronic delivery and internal consignment notes;

+ B: Electronic delivery notes for goods sent to sales agents;

+ G: VAT invoices in the form of electronic stamps, tickets or cards;

+ H: Sales invoices in the form of electronic stamps, tickets or cards.

- 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;

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- Examples:

+ “1C22TAA” - an authenticated VAT invoice issued in 2022 and registered with the tax authority;

+ “2C22TBB” - an authenticated sales invoice issued in 2022 and registered with the tax authority;

+ “1C23LBB” - an authenticated VAT invoice issued in 2023 and issued separately by the tax authority;

+ “1K23TYY” - an unauthenticated VAT invoice issued in 2023 and registered with the tax authority;

+ “1K22DAA” - an unauthenticated VAT invoice issued in 2022 and does not have some mandatory content of those registered with the tax authority;

+ “6K22NAB” - an unauthenticated delivery and internal consignment note issued in 2022 and registered with the tax authority;

+ “6K22BAB” - an unauthenticated delivery note for goods sent to sales agents issued in 2022 and registered with the tax authority.

c) Name, address and TIN (tax identification number) of the authorized party in case the e-invoice is issued with authorization.

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a) The form number of a provincial tax department-ordered printed invoice contains 11 characters indicating the name of invoice form, number of copies, ordinal number of invoice form (if there are different forms of the same invoice type). To be specific:

- The first 6 characters indicates 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 from 1 to 3 depending on the number of copies of the invoice;

- The next character is “/” for separation;

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b) Reference number of a provincial tax department-ordered printed invoice contains 08 characters, indicating the name of the provincial tax department that orders the printing of invoices, year in which such order is placed, and is decided by the provincial tax department to serve its management. To be specific:

- The first two characters are the code of the provincial tax department ordering the printing of invoices and determined according to Appendix I.A enclosed herewith;

- 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;

- The next three characters consist of the last two digits of the year in which the invoice printing is ordered by the provincial tax department, written in Arabic numerals, and the letter P indicating the invoice is printed according to the order of the provincial tax department. Example: 22P if the invoice printing is ordered by the provincial tax department in 2022; 23P if the invoice printing is ordered by the provincial tax department in 2023;

- Examples of form number and reference number of provincial tax department-ordered printing invoices:

The form number “01GTKT3/001” and the reference number “01AA/22P” indicate the form 001 of a VAT invoice containing 3 copies and printed as ordered by Ha Noi City Tax Department in 2022.

c) Copies of a provincial tax department-ordered printing invoice are sheets of the invoice of the same reference number. Invoice of a reference number contains 3 copies, including:

- Copy 1: Retained;

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- Copy 3: Delivered internally.

d) The form number of a provincial tax department-ordered printed stamp, ticket or card contains 03 characters indicating whether it is VAT invoice or sales invoice. To be specific:

- 01/: VAT invoice in the form of stamp, ticket or card;

- 02/: sales invoice in the form of stamp, ticket or card.

Article 5. Conversion to authenticated e-invoices

1. If a taxpayer that is using unauthenticated e-invoices wants to use authenticated e-invoices, it shall follow procedures for modification of information about the use of e-invoice as prescribed in Article 15 of Decree No. 123/2020/ND-CP.

2. If a taxpayer that is eligible to use unauthenticated e-invoices as prescribed in Clause 2 Article 91 of the Law on tax administration falls into the case of high tax risk specified in the Circular No. 31/2021/TT-BTC dated May 17, 2021 of the Ministry of Finance and receives a notice (Form No. 01/TB-KTT in Appendix IB enclosed with the Decree No. 123/2020/ND-CP) of conversion to use authenticated e-invoices, it shall follow procedures for use of authenticated e-invoices as notified. 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 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, and the tax authority shall consider issuing decision according to Clause 2 Article 91 of the Law on tax administration and Circular No. 31/2021/TT-BTC.

Article 6. Use of e-invoices in some cases

1. Transfer of data on issued unauthenticated e-invoices to the tax authority in the case specified in Point a.2 Clause 3 Article 22 of Decree No. 123/2020/ND-CP shall be carried out as follows: The seller shall concurrently send the invoice that contains adequate information as prescribed to the buyer and the tax authority within the same day.

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a) A household business or individual business that pays tax according to the tax declaration method is required to issue e-invoices;

 b) If a household business or individual business that pays fixed tax needs to issue invoices, tax authority shall provide it with e-invoices separately on an on-demand basis;

c) If a household business or individual business that declares taxes as they arise needs to issue invoices, tax authority shall provide it with e-invoices separately on an on-demand basis.

3. In case of banking services, invoices shall be issued periodically under terms and conditions of the service contract signed between two parties, and accompanied by statements or other documents bearing certification of two parties provided that the invoice must be issued by the last day of the month in which services are provided;

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 and 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 10^th day of the month following the month in which services are provided.

4. In case of selling of petrol and oil, the seller shall transfer data on sales invoices issued in the day as prescribed in Point a.1 Clause 3 Article 22 of Decree No. 123/2020/ND-CP. 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 invoice that contains adequate information as prescribed to the buyer and the tax authority as prescribed in Point a.2 Clause 3 Article 22 of Decree No. 123/2020/ND-CP.

Article 7. Handling of erroneous e-invoices and e-invoice datasheets sent to tax authorities

1. Erroneous e-invoices:

a) If the issued e-invoice contains errors and requires a new tax authority’s identification code or the erroneous e-invoice needs to be corrected or replaced as prescribed in Article 19 of Decree No. 123/2020/ND-CP, the seller shall use Form No. 04/SS-HDDT provided in Appendix No. IA enclosed with Decree No. 123/2020/ND-CP to notify the correction of each or multiple erroneous e-invoices, and send a notice using Form No. 04/SS-HDDT to the tax authority by the last day of the VAT declaration period in which erroneous e-invoices are handled;

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c) If the erroneous e-invoice has been handled by correction or replacement by the seller as prescribed in Point b Clause 2 Article 19 of Decree No. 123/2020/ND-CP, but then is found to have other errors, these errors shall be handled adopting the same method as the initial error;

d) The seller shall send a notice of results of examination of erroneous e-invoices (using the Form No. 04/SS-HDDT in Appendix IA enclosed with Decree No. 123/2020/ND-CP) to the tax authority by the deadline specified in the notice form No. 01/TB-RSDT provided in Appendix IB enclosed with Decree No. 123/2020/ND-CP; the seller’s notice must also indicate the ground for examination which is the tax authority’s notice form No. 01/TB-RSDT (including number and date of the notice);

dd) If the issued invoice which does not necessarily bear form number, reference number or number contains error, the seller shall only correct the erroneous invoice without cancelling or replacing it;

e) If the value specified in the invoice is wrong, an increase ( “+” mark) or decrease ( “-“ mark) shall be specified in the invoice according to the actual value.

2. E-invoice datasheets:

a) The seller may send additional datasheets to the tax authority after the prescribed deadline if the submitted datasheets are inadequate;

b) In case the e-invoice datasheet sent to the tax authority is erroneous, the seller may send supplementary information;

c) In case of correction of an invoice specified in the e-invoice datasheet as prescribed in Point a.1 Clause 3 Article 22 of Decree No. 123/2020/ND-CP, the information about the form number, reference number and number of the invoice shall be specified in Column 14 "information about the related invoice” of Form No. 01/TH-HDDT enclosed with Decree No. 123/2020/ND-CP (unless an e-invoice does not necessarily bear the form number, reference number and number of the invoice as prescribed in Clause 14 Article 10 of Decree No. 123/2020/ND-CP).

3. The supplementation of tax dossiers 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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1. Authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities must comply with the rules laid down in Article 11 of Decree No. 123/2020/ND-CP.

2. When enterprises, household businesses or individual businesses that pay taxes according to tax declaration method provide goods 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.

3. An authenticated e-invoice generated from a POS cash register that is digitally connected to tax authorities shall have the following contents:

a) The seller’s name, address and TIN;

b) Information about the buyer, if requested (personal identification number of TIN);

c) Name of good/service, unit price, quantity and payment price. If an organization or enterprise pays taxes according to credit-invoice method, the selling price exclusive of VAT, VAT rate, total VAT payable, and total amount payable exclusive of VAT;

d) Issuance date of the invoice;

dd) Code of the tax authority.

4. Solutions for issuing tax authority’s identification codes to e-invoices generated from POS cash registers that are digitally connected to tax authorities: Tax authority’s identification codes shall be issued automatically, in the form of series of characters, to each of the business establishments specified in Clause 2 of this Article when they apply for use of authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities, and must not be coincided.

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a) Determine and announce data composition of authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities, methods for transmitting and receiving data with tax authorities as prescribed in Article 12 of Decree No. 123/2020/ND-CP, and provide instructions for taxpayers to connect and transfer e-invoice data to tax authorities;

b) Direct provincial tax departments, based on actual conditions in each province, to play the leading role and cooperate with relevant units in developing the plans for connection to POS cash registers for management of retailing revenues of household businesses and individual businesses for reporting to the General Department of Taxation that shall submit them to the Ministry of Finance for approval after obtaining consent from provincial People's Committees;

c) Develop the roadmap for application of authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities as prescribed in this Article;

d) Provide instructions on use of codes issued by tax authorities to authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities for attending prize-awarding programs.

6. Responsibilities of sellers that use authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities:

a) Apply for use of authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities in accordance with Article 15 of Decree No. 123/2020/ND-CP;

b) Issue authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities as prescribed in Article 11 of Decree No. 123/2020/ND-CP and this Article;

c) Use codes in the form of a series of characters issued by tax authorities when issuing authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities to ensure the continuity and unity;

d) Transfer data on authenticated 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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1. Provincial tax departments shall print, create and issue tax receipts according to Form CTT50 in Appendix I.C enclosed herewith in the form of externally- or internally-printed or electronic receipts for use when collecting taxes, fees and charges from household and individual businesses in the areas that meet conditions for use of receipts, and collecting debts from household businesses paying fixed taxes, agricultural and non-agricultural land levy from households and individuals.

2. Criteria for determination of areas eligible to use tax receipts: Based on actual management situations in areas, tax sub-departments and regional tax sub-departments shall determine and compile the lists of areas eligible to use tax receipts, and submit them to provincial tax departments for approval. 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 disadvantaged communes.

3. During the management of taxes, fees and charges as prescribed by the Law on tax administration, if an organization wants to use other types of records as prescribed in Clause 2 Article 30 of Decree No. 123/2020/ND-CP, it shall submit an application to the Ministry of Finance (via the General Department of Taxation) for approval.

4. If collectors of fees and charges want to change some items of an electronic receipt as prescribed in Clause 2 Article 32 of Decree No. 123/2020/ND-CP, they shall send written requests to the Ministry of Finance (via the General Department of Taxation) for approval.

Article 10. 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

1. An organization that provides authenticated and unauthenticated e-invoice solutions for sellers and buyers is required to meet the following criteria:

a) 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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c) Technology: There are IT infrastructure 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 the e-invoice data receipt, transmission and storage service provider. Information about data receipt and transmission must be fully recorded to serve verification purposes;

- There are solutions for backup, recovery and protection of confidentiality of e-invoice data;

- There are 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.

2. An e-invoice data receipt, transmission and storage service provider is required to meet the following criteria:

a) Entity:

- It is an IT 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;

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c) Personnel: There are at least 20 employees possessing bachelor’s degree in IT;

d) Technology: There are IT infrastructure 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 infrastructure system used for providing e-invoice services is 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, 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.

3. The General Department of Taxation shall publish information about organizations providing e-invoice solutions and select qualified e-invoice service providers to enter into contracts for provision of e-invoice data receipt, transmission and storage services with tax authorities.

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b) Select e-invoice service providers qualified to enter into contracts for provision of e-invoice data receipt, transmission and storage services with tax authorities

- The service provider that meets all of the conditions specified in Clause 2 of this Article shall submit an application for conclusion of the contract for provision of e-invoice data receipt, transmission and storage services, which is accompanied by its supporting documents, to the General Department of Taxation. Within 10 working days from the receipt of adequate supporting documents, the General Department of Taxation shall cooperate with the service provider to make technical connections and check data transmission and receipt between two parties. After the connection has been successfully made, the General Department of Taxation and the service provider shall enter into a contract for provision of e-invoice data receipt, transmission and storage services for tax authorities Information about the e-invoice data receipt, transmission and storage service provider shall be published on the website of the General Department of Taxation.

- During the performance of contract, the General Department of Taxation and the e-invoice service provider shall reach agreement on contents of the authorization to issue identification codes in case the tax authority’s code issuing system malfunctions or the authorization to provide free of charge authenticated e-invoices for the entities specified in Clause 1 Article 14 of Decree No. 123/2020/ND-CP.

Article 11. Effect

1. This Circular comes into force from July 01, 2022. Authorities, organizations and individuals that meet IT infrastructure requirements are encouraged to apply regulations on e-invoices and electronic records laid down in this Circular and Decree No. 123/2020/ND-CP before July 01, 2022.

2. Household businesses and individual businesses shall use e-invoices from July 01, 2022. Except the cases specified in Clause 1 Article 14 of Decree No. 123/2020/ND-CP where the household business or individual business does not carry out electronic transactions with tax authorities, does not have IT infrastructure, accounting software system or e-invoicing software enabling use of e-invoices and transfer of e-invoice data to buyers and tax authorities, physical invoices provided by tax authorities may be used within the maximum period of 12 months, and tax authorities shall adopt measures for facilitating their gradual use of e-invoices. This maximum period of 12 months existing in a one-off manner starts from July 01, 2022 if the household business or individual business starts their business before July 01, 2022, or the date of registration of use of invoices if the household business or individual business sets up in business from July 01, 2022.

3. From July 01, 2022, the following Circulars and Decisions of the Ministry of Finance shall cease to have effect, including:

a) Decision No. 30/2001/QD-BTC dated April 13, 2001 introducing policies on printing, issuance, management and use of tax records;

b) Circular No. 191/2010/TT-BTC dated December 01, 2010 providing guidelines for management and use of transport invoices;

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d) 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);

dd) Decision No. 1209/QD-BTC dated June 23, 2015 prescribing pilot application of authenticated electronic invoices; Decision No. 526/QD-BTC dated April 16, 2018 prescribing expansion of the scope of pilot application of authenticated electronic invoices;

e) 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;

g) 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;

h) Circular No. 37/2017/TT-BTC dated April 27, 2017 providing amendments to the 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);

i) 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;

k) 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.

4. This Circular is enclosed with 2 Appendixes, including Appendix I applicable to the tax authority when it places order for printing of invoices and records; Appendix II providing forms of some types of invoices for reference.

5. The roadmap for operation of e-invoice management system of tax authorities:

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b) The General Department of Taxation shall publicly announce the roadmap and grounds for selection of providers of e-invoice services for tax authorities in a transparent manner. If the number of organizations that meet the criteria laid down in Clause 2 Article 10 of this Circular and want to make connections with tax authorities is beyond the capacity of the system, the General Department of Taxation shall, based on information about users of e-invoice services of each organization by August 31, 2021 (according to reports of tax authorities), select the organization that has a large number of clients to enter into contract for provision of e-invoice data receipt, transmission and storage services as prescribed in Clause 3 Article 01 of this Circular.

6. The General Department of Taxation shall provide guidelines on cancellation of provincial tax department-ordered printed invoices and develop guidelines on management and use of receipts of taxes, fees and charges at tax authorities at all levels.

Article 12. Transition

1. Enterprises and business entities that have informed the issue 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 this Circular are allowed to continue using these invoices from the date of promulgation of this Circular to June 30, 2022 inclusively, and following invoice-related procedures as provided for in the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014.

From the date of promulgation of this Circular 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 received invoice data from these business establishments into invoice database and publish them on the website of the General Department of Taxation to serve invoice data searching.

2. Business establishments that are established within the period from the date of promulgation of this Circular to June 30, 2022 inclusively shall follow guidelines given by tax authorities to use e-invoices in accordance with the provisions of Decree No. 123/2020/ND-CP, Decree No. 119/2018/ND-CP dated September 12, 2018, Circular No. 68/2019/TT-BTC and this Circular. If they fail to meet IT infrastructure requirements and continue to use invoices in accordance with Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014, they shall comply with the provisions in Clause 1 of this Article.

3. 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 Decree No. 123/2020/ND-CP if form numbers and reference numbers of these invoices comply with regulations of this Circular and their contents comply with regulations of Decree No. 123/2020/ND-CP.

4. 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 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 Decree No. 123/2020/ND-CP.

5. Personal income tax (PIT) deduction documents shall continue to be used in accordance with Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance (and its amending documents) and Decision No. 102/2008/QD-BTC dated November 12, 2008 of the Minister of Finance until the end of June 30, 2022. Organizations deducting PIT that meet IT infrastructure requirements may use electronic PIT deduction documents as prescribed in Decree No. 123/2020/ND-CP dated July 01, 2022 and follow procedures as prescribed in the Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance.

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7. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

PP. MINISTER
DEPUTY MINISTER




Tran Xuan Ha