THE MINISTRY OF
FINANCE OF VIETNAM
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THE SOCIALIST
REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.: 25/VBHN-BTC
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Hanoi, October
24, 2022
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DECREE1
PRESCRIBING INVOICES
AND RECORDS
The Government’s Decree No. 123/2020/ND-CP dated October
19, 2020 prescribing invoices and records, coming into force from July 01,
2022, is amended by:
The Government’s Decree No. 41/2022/ND-CP dated
June 20, 2022 providing amendments to the Government’s Decree No. 123/2020/ND-CP dated
October 19, 2020 prescribing invoices and records and the Government’s Decree
No. 15/2022/ND-CP dated
January 28, 2022 prescribing tax exemption and
reduction under Resolution No. 43/2022/QH15 dated January 11, 2022 of
National Assembly on fiscal and monetary policies for supporting socio-economic
recovery and development program, coming into force from June 20, 2022.
Pursuant to the Law on Organization of
Government dated June 19, 2015;
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Law on Value-added Tax dated
June 03, 2008; the Law on amendments to certain articles of the Law on
Value-added Tax dated June 19, 2013; the Law on amendments to certain articles
of the Law on taxation dated November 26, 2014; the 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;
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Pursuant to the Law on Information Technology
dated June 29, 2016;
At the request of the Minister of Finance of
Vietnam;
The Government promulgates a Decree on invoices
and records.2
Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Decree deals with the
management and use of invoices for sale of goods and provision of services; the
management and use of records for completion of procedures related to tax, fees
and charges, duties, powers and responsibilities of regulatory authorities,
organizations and individuals in management and use of invoices and records.
Article 2. Regulated entities
1. Organizations and individuals
selling goods and providing services, including:
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b) Cooperatives and cooperative unions;
c) Household and individual businesses, and artels;
d) Public service units selling goods and/or
providing services;
dd) Organizations that are not enterprises but
perform business operations.
2. Buyers of goods and users of
services.
3. Collectors of taxes, fees and
charges.
4. Payers of taxes, fees and charges.
5. Organizations responsible for deducting personal
income tax (PIT).
6. Providers of invoice and record
printing services; providers of software for internal printing of records;
providers of electronic invoice- and record-related services.
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8. Customs authorities, including
General Department of Customs, Customs Departments, Post-clearance Audit
Department, and Customs Sub-departments.
9. Other organizations and
individuals involved in the management and use of invoices and records.
Article 3. Definitions
For the purposes of this Decree,
the terms below are construed as follows:
1. “invoice” means an accounting
record which is created by a goods seller or service provider to record
information about the sale of goods or provision of services. Invoices are
presented in the electronic form or are printed according to orders placed by
tax authorities.
2. “e-invoice” means an invoice,
with or without the tax authority’s authentication code, in the form of
electronic data, issued by the goods seller or service provider by using
electronic instruments to record information on the sale of goods or service
provision in accordance with regulations of the Law on accounting and the Law
on taxation, including the invoices generated by POS cash registers that are
digitally connected to tax authorities. To be specific:
a) “authenticated e-invoice” means
an e-invoice that is granted an authentication code by the tax authority before
it is sent to the buyer by the goods seller or service provider.
The authentication code on an
e-invoice is a unique serial number generated by the tax authority’s system and
a series of characters encoded by the tax authority based on the information
specified by the seller on the invoice.
b) “unauthenticated e-invoice”
means an e-invoice that is sent to the buyer by the goods seller or service
provider without the tax authority’s authentication code.
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4. “record” means a document used
for recording information on tax deductions, taxes, fees or charges payable to
state budget in accordance with regulations of the Law on tax administration.
Records prescribed herein include certificate of personal income tax
withholding and receipts of taxes, fees and charges which are presented in the
electronic form, or internally- or externally printed.
5. “electronic record” means a
record or receipt defined in Clause 4 of this Article, which is presented in
the electronic form and issued by the organization or individual responsible
for tax deduction to a taxpayer or issued by a tax, fee or charge collector to
a payer by using electronic instruments in accordance with regulations of the
Law on fees and charges, and the Law on taxation.
6. “externally- or
internally-printed record” means a record or receipt defined in Clause 4 of
this Article, which is presented in the paper form and printed according to a
set form ordered by the tax authority, or tax, fee or charge collector, or
self-printed by using informatics equipment, cash registers or other
instruments when deducting tax or collecting taxes, fees or charges in
accordance with regulations of the Law on fees and charges, and the Law on
taxation.
7. “legal invoice or record” means
an invoice or record whose format and contents are correct and adequate as
prescribed herein.
8. “fake invoice or record” means an invoice or
record which is printed or generated using the template of invoice or record
which has been published by another entity, or bearing the same number of the
one invoice or record code, or an electronic invoice or record which is forged.
9. “use of illegal invoice or record” means the use
of a fake invoice or record; the use of an invoice or record which is not yet
valid or has been expired; the use of an invoice or record which is suspended
from use during the required suspension period, unless it is used according to
the tax authority's notice; the use of an e-invoice without applying for the
registration for the use of that e-invoice with the tax authority; the use of
an e-invoice without the tax authority's authentication in the event of use of
authenticated e-invoices; the use of an invoice whose date falls after the date
on which the tax authority determines that the seller no longer operates at the
business address registered with competent authorities; the use of an invoice or
record whose date falls before the date on which the issuer is determined not
to operate at the business address registered with competent authorities or
before the tax authority gives a notification indicating that the issuer no
longer operates at the business address registered with competent authorities
but which has been certified illegal in the police authority or another
regulatory authority’s conclusion.
“illegal use of an invoice or
record” means the use of an invoice or record which does not contain all of
compulsory contents required by law; the use of an invoice which has been
erased or altered against regulations; the use of a fraudulent invoice or
record (i.e. an invoice or record in which items and contents about a
transaction has been specified but the sale of goods or provision of service is
partially or entirely untrue); the use of an invoice which incorrectly reflects
the actual payment value or the creation of a fraudulent or fake invoice; the
use of an invoice between whose copies there is the difference in the value of
goods or service, or compulsory contents; the rotation of an invoice for
another during the transportation of goods in circulation or the use of an
invoice of a good or service for another good or service; the use of an invoice
or record of another entity (except the tax authority’s invoice and unless an
invoice is issued with authorization) for the purpose of making the purchased
or sold good or service legal; the use of an invoice or record which is
determined to be illegal by a tax authority, police authority or another
regulatory authority.
10. “cancellation of invoice or record” means an
act of making this invoice or record become invalid.
11. “destruction of an invoice or record”,
including:
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b) “destruction of tax authority-ordered printed
invoice, externally- or internally-printed invoice” means the burning, cutting,
shredding or use of another destruction method as long as the destroyed invoice
or record can no longer be read.
12. “e-invoice service provider”
means an organization that provides solutions for generating, receiving,
transmitting, storing and processing authenticated and unauthenticated
e-invoice data. E-invoice service providers include organizations that provide
authenticated and unauthenticated e-invoice solutions for sellers and buyers,
and organizations that make connections for receiving, transmitting and storing
e-invoice data with tax authorities.
13. “e-invoice and electronic
record database” means a collection of data about e-invoices under the
management of organizations, enterprises and individuals upon the sale or goods
and provision or services and information about electronic records of users.
Article 4. Rules for issuance, management and
use of invoices and records
1. When selling goods or providing
services, the seller shall issue and send invoices to buyers (including
goods/services used for sales promotion, advertising or as samples,
goods/services gifted, donated, exchanged or used as salary payment to
employees and internal use (except goods which are internally rotated in
production process), and goods rented, lent or returned). Such invoices shall
have adequate contents written according to the provisions of Article 10
hereof, except e-invoices which must follow the standard format prescribed by
tax authorities as prescribed in Article 12 hereof.
2. When deducting personal income
tax or collecting taxes, fees or charges, the organization responsible for tax
deduction or the tax, fee or charge collector shall make and give certificates
of personal income tax withholding or receipts of taxes, fees or charges to
persons whose income is deducted or payers. Such records/receipts must contain
adequate information as prescribed in Article 32 hereof. If electronic receipts are used, they must follow the standard format
prescribed by tax authorities. If an individual authorizes tax declaration, no
certificates of personal income tax withholding are issued.
If
a person does not sign an employment contract or signs an employment contract
for less than 03 months, the income payer is entitled to issue a certificate of
personal income tax withholding for either each deduction or multiple
deductions within a tax period. If a person signs an employment contract for 03
months or longer, the income payer shall issue a certificate of personal income
tax withholding in a tax period.
3. Before using invoices/receipts,
enterprises, business entities, other organizations, household/individual businesses,
and tax/fee/charge collectors must apply for registration for the use of such
invoices/receipts with tax authorities or follow procedures for announcement of
issue of such invoices/receipts in accordance with the provisions of Article
15, Article 34 and Clause 1 Article 36 hereof. Tax authorities shall make
announcement of issue of invoices/receipts which are printed according to their
orders according to the provisions of Clause 3 Article 24 and Clause 2 Article
36 hereof.
4. Organizations, and
household/individual businesses shall submit reports on their use of invoices
purchased from tax authorities and reports on their use of externally- or
internally-printed receipts or receipts purchased from tax authorities
according to the provisions of Article 29 and Article 38 hereof.
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6. Data of invoices/records issued
when selling goods or providing services, and data of records issued when
conducting tax payments, tax deduction and payments of taxes, fees and charges
shall be collected to build the database used for the purposes of tax management
and meeting the needs of concerned organizations and individuals for
invoice/record information.
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 under
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
under authorization (purposes and duration of authorization, and method of
payment for invoices made out under 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 of Vietnam shall provide
specific guidance on this content.
8. Collectors of fees and charges
are allowed to authorize third parties to issue fee/charge receipts. A receipt
issued by a third party under authorization must still bear the name of the
fee/charge collector that is the authorizing party. The authorizing party and
the authorized party must enter into a written authorization which must contain
adequate information on receipts to be made under authorization (purposes and
duration of authorization, and method of payment for receipts made out under
authorization). Such authorization must be notified to tax authorities when
following procedures for announcement of issue of such receipts.
Article 5. Prohibited acts related to invoices
and records
1. For tax officials:
a) Disturb or cause difficulties
to organizations/individuals buying invoices/records;
b) Protect or enter into collusion
with organizations/individuals to use illegal invoices/records;
c) Take bribes when carrying out
invoice-related inspections.
2. For goods sellers, service
providers, organizations and individuals with related rights and obligations:
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b) Obstruct tax officials in
performing their tasks, including acts of obstruction that harm the health or
dignity of tax officials who are performing invoice/record-related inspections;
c) Illegally access, falsify or
destroy invoice/record information systems;
d) Give bribes or perform other
invoice/record-related acts for obtaining illegal benefits.
Article 6. Storage and retention of invoices and
records
1. Invoices/records must be stored
and retained to ensure:
a) Safety, security, integrity,
completeness, avoidance of any change or deviation during the retention period;
b) They are stored and retained
for a period prescribed in the Law on accounting.
2. E-invoices/electronic records
shall be stored and retained by electronic instruments. Authorities,
organizations and individuals are entitled to select and apply methods for
storage and retention of e-invoices/electronic records in conformity with their
specific operations and capacity to apply information technology. They must be
printed out or search upon request.
3. Storage and retention of tax
authority-ordered printed invoices, externally- or internally-printed records
must meet the following requirements:
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b) Invoices/records issued by
accounting units shall be retained in accordance with regulations on storage
and retention of accounting vouchers.
c) Invoices/records issued by
organizations, households or individuals other than accounting units shall be
stored and retained in the same manner as their assets.
Article 7. Conversion of e-invoices/electronic
records into paper invoices/records
1. Legal e-invoices/electronic
records may be converted into paper invoices/records to meet the requirements
of economic/financial transactions or at the request of tax authorities, audit,
inspection or investigation authorities, and in accordance with regulations of
laws on inspection and investigation.
2. Contents of a paper invoice or record
which is converted from an e-invoice or electronic record must correspond to
those of the original e-invoice or electronic record.
3. In case where an e-invoice or
electronic record is converted into a paper invoice or record, this paper
invoice or record shall be retained for bookkeeping and monitoring purposes
only in accordance with regulations of the Laws on accounting and electronic
transactions, and shall not be valid for use in transactions or payments,
except for cases where invoices are generated from POS cash registers that are
digitally connected to tax authorities in accordance with the provisions
herein.
Chapter II
PROVISIONS ON INVOICES
Article 8. Invoice types
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1. Value-added tax (VAT) invoice is an invoice
which may be used by organizations making VAT declaration by employing the
credit-invoice method for the following activities:
a) Domestic sale of goods or provision of services;
b) Provision of international
transport services;
c) Export of goods to free trade
zones and other cases considered as export of goods;
d) Export of goods or provision of
services in a foreign market.
2. Sales invoice is an invoice which may be used by
the following organizations and individuals:
a) Organizations or individuals
that declare and calculate VAT by employing direct method for the following
activities:
- Domestic sale of goods or provision of services;
- Provision of international
transport services;
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- Export of goods or provision of
services in a foreign market.
b) Organizations or individuals in
free trade zones that sell goods or provide services to the domestic market,
sell goods or provide services to other organizations/individuals in free trade
zones, or sell goods or provide services to a foreign market. In such cases, invoices
must bear the phrase “Dành cho tổ chức, cá nhân trong khu phi thuế quan”
("For organizations/individuals in free trade zones”).
3. Public property electronic sales invoice is used
when selling the following types of property:
a) Public property at authorities, organizations or
units (including state owned houses);
b) Infrastructure property;
c) Public property that is managed by enterprises
as assigned by the Government, excluding state capital invested in enterprises;
d) Property of state-funded projects;
dd) Property under the established all-people
ownership;
e) Public property appropriated under decisions
issued by competent regulatory authorities or officials;
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4. Electronic sales invoice on
national reserve goods is used when a state reserves agency or unit sells
national reserve goods in accordance with regulations and laws.
5. Other invoices, including:
a) Stamps, tickets and cards in the form and
containing contents prescribed herein;
b) Air freight receipts; receipts
of international transport charges; receipts of banking service charges, except
the cases prescribed in Point a of this Clause where a record whose format and
contents are made according to international practices and regulations of
relevant laws.
6. Records printed, issued, used
and managed in the same manner as invoices, including delivery and internal
transfer note, and delivery notes for goods sent to sales agents.
7. The Ministry of Finance of
Vietnam shall provide specific guidance on templates of invoices used by the
entities prescribed in Article 2 hereof for reference purposes.
Article 9. Invoicing time
1. Invoices for sale of goods
(including the sale of state-owned property, property confiscated and put into
state fund, and the sale of national reserve goods) shall be issued when the
right to own or use goods is transferred to buys, whether the payment of the
invoiced amount is made or not.
2. Invoices for provision of
services shall be issued upon completion of the provision of services, whether
the payment of the invoiced amount is made or not. In case a service is
provided with payments collected in advance or during the provision of that
service, an invoice shall be issued when each payment is collected (excluding
payments of deposited amounts or advance payments which are made to ensure the
execution of contracts for provision of accounting, audit, financial consulting
or taxation services; valuation services; technical survey and design services;
supervision consulting services; investment construction project formulation
services).
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4. Invoicing time in some specific
cases:
a) In cases where a service is
provided regularly and in large quantities, and needs time for checking and
verifying figures between the service provider and its clients/partners such as
air transport support services, supply of aviation fuel to airlines, supply of
electricity (except the case prescribed in Point h of this Clause), supply of
water, television services, postal and delivery services (including agency
services, cash collection and payment services), telecommunications services
(including value-added telecommunications services), logistics services, IT
services (except the case prescribed in Point b of this Clause) which are
periodically provided, invoices shall be issued upon completion of figures
checking and verification between the parties but no later than the 07th of the
month following the month in which the service is provided or within 07 days
after the end of a cycle. This cycle shall be agreed upon between the
service provider and the buyer.
b) With regard to
telecommunications services (including value-added telecommunications services)
and IT services (including intermediary payment services provided on
telecommunications or IT platforms) of which the payments require checking and
verification of data connections between the service providers, invoices shall
be issued upon completion of service charge data under economic contracts
signed between service providers but within 2 months following the month in
which connection service charges arise.
In case telecommunications
services (including value-added telecommunications services) are provided by
selling prepaid cards or collecting interconnection charges when clients
register for use of services without requesting the issue of VAT invoices or
providing name, address and TIN, at the end of each day or on the periodical
basis of each month, the service provider shall issue a VAT invoice recording
total revenue from each service provided to the buyer for which the buyer does
not request invoice or does not provide name, address and TIN.
c) Invoices for construction and
installation shall be issued at the time of commissioning and acceptance of the
finished work, work item or construction/installation amounts, whether the
payment of the invoiced amount is made or not.
d) For organizations trading real
estate or building infrastructure facilities and houses for sale or transfer:
d.1) In case the ownership or use
right is not yet transferred: an invoice shall be issued every time an
instalment is made in accordance with the agreement or contract.
d.2) In case the ownership or use
right has been transferred: an invoice shall be issued in accordance with
the provisions of Clause 1 of this Article.
dd) An invoice for air tickets
issued via websites or e-commerce systems established according to
international practices shall be issued within 05 days from the day on which
the ticket is issued on the website or e-commerce system.
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For the sale of natural gas,
associated gas or coal gas which is transported through the pipelines to
buyers, invoices shall be issued when the buyer and the seller agrees upon the
quantity of gas delivered every month but within 07 days after the seller
notifies in writing the quantity of gas delivered in the month.
If the invoicing time is provided
for in an underwriting agreement or commitment given by the Government,
invoices shall be issued according to the provisions of such Government’s
underwriting agreement or commitment.
g) For retailers, and foods and
drinks trading establishments that sell foods and drinks directly to consumers
through their stores but all business operations are recorded at their head
offices (the head office directly enters into contracts for sale of
goods/provision of services; each store shall issue sales invoices to clients
through its POS cash register in the name of the head office), POS cash
registers are connected to computers but incapable of transmitting data to tax
authorities, bills are printed out and presented to clients who do not request
for e-invoices and data thereof is stored on the system, at the end of a
business day, the business establishment shall, based on bill data, issue
e-invoices for goods or foods and drinks sold during the day, and send them to
clients if requested.
h) For the sale of electricity by
electricity generators, e-invoices shall be issued according to the time of
checking and verifying payment amounts between the electricity grid and market
operator, electricity generator and buyer as prescribed by the Ministry of
Industry and Trade of Vietnam or the power purchase agreement which has been
instructed and approved by the Ministry of Industry and Trade of Vietnam but by
the deadline for submission of tax declaration dossier for the month in which
tax is incurred in accordance with regulations of the law on taxation. With
regard to the retailing of electricity by electricity generators that possess
Government guarantees on payments, e-invoices shall be issued according to the
provisions of such Government guarantees, guidance and approval given by the
Ministry of Industry and Trade of Vietnam, and the power purchase agreement
signed by and between the seller and the buyer.
i) In case of retailing of oil and
gas, e-invoices shall be issued to buyers upon completion of each sale. The
seller shall retain e-invoices for sale of oil and gas to non-business individuals
and business individuals, and make sure they can be accessed at the request of
competent authorities.
k) In case of provision of air
transport services or insurance services through agents, invoices shall be
issued upon completion of data checking and verification between the parties
but by the 10th of the month following the month in which the service is
provided.
l) In case of provision of
banking, securities, insurance or e-wallet money transfer services, electricity
supply suspension and resumption services rendered by electricity distributors
to non-business individuals (or business individuals) that do not request for
invoices, at the end of each day or each month, the service provider shall
issue a consolidated invoice based on details on each transaction conducted in
the day or month at its data management system. The service provider shall be
held responsible for the accuracy of information on transactions and provide
lists of services provided at the request of competent authorities. An invoice
may be also issued to a client for each transaction at his/her request.
m) In case of provision of
passenger transport services by taxis equipped with using taxi fare calculation
software as prescribed by law:
- At the end of the trip, the
enterprise or cooperative that provides passenger transport services by taxis
equipped with using taxi fare calculation software shall send information about
the trip to the passenger and to the tax authority according to the format
prescribed by the tax authority. Information
sent includes the name of transport service provider, number plate and trip
distance (measured in km) and total fare payable by the passenger.
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n)
With regard to health facilities that use software for managing medical
examination and treatment, and hospital fees, if physical receipt (hospital fee
receipt or medical service charge receipt) is printed out upon each provision
of medical service or x-ray or testing services, and stored on the IT system,
and the client (i.e. patient) does not make request for invoices, at the end of
each day, the health facility shall, based on information on medical services
provided and contained in physical receipts, compile e-invoices for medical
services provided in the day, and send e-invoices to clients at their request.
o) In case of non-stop electronic
toll collection (ETC), an invoice shall be issued on the day on which the
vehicle charged runs through the tollbooth. If a client using the ETC service
owns two or more vehicles using the service multiple times in a month, the ETC
service provider may issue e-invoices to that client periodically but by the
last day of the month in which the ETC service is provided. The invoice must
specify each vehicle passing the tollbooth (including the time of passing and
toll rate).
Article 10. Contents of invoices
1. Name, reference number and form
number of the invoice. To be specific:
a) The invoice name shall comply
with the provisions of Article 8 hereof. For instance: VAT invoice, VAT invoice
cum tax refund declaration, VAT invoice cum receipt, sales invoice, public
property sales invoice, stamp, ticket, card, and sales invoice on national
reserve goods.
b) Form number and reference number of the invoice
shall comply with regulations of the Ministry of Finance of Vietnam.
2. Names of copies of tax authority-ordered printed
invoices shall comply with regulations of the Ministry of Finance of Vietnam.
3. Invoice number
a) Invoice number is an ordinal
number written on the invoice when it is issued by the seller. An invoice
number consists of 8 digits, from 1 to 99 999 999, written in Arabic numerals,
begins on January 01 or the first day on which the invoices are used and ends
on December 31. Numbers of invoices of the same reference number and form
number shall be issued in ascending order. Buyers of tax
authority-ordered printed invoices may use the invoice numbers pre-printed on
such invoices.
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b) If the aforementioned rules are
not followed, the electronic invoicing system shall ensure that the numbers are
generated in chronological order, every invoice number is unique and has no
more than 8 digits.
4. The seller’s name, address and
TIN
Invoices shall contain the same seller's
name, address and TIN as those written on the certificate of enterprise
registration, certificate of branch registration, certificate of household
business registration, taxpayer registration certificate, TIN notification,
investment registration certificate, or certificate of cooperative
registration.
5. The buyer’s name, address and
TIN
a) If the buyer is a business
establishment that has a TIN, the buyer’s name, address and TIN shall be
written on the invoice shall be same as those written on the certificate of
enterprise registration, certificate of branch registration, certificate of
household business registration, taxpayer registration certificate, TIN
notification, investment registration certificate, or certificate of
cooperative registration.
If the buyer’s name or address is
too long, the seller may shorten some common nouns (such as P instead of “Phường”
(ward), Q instead of “Quận” (district), TP instead of “Thành Phố” (city), TNHH
instead of “Trách nhiệm Hữu hạn" (limited liability), KCN instead of “khu
công nghiệp” (industrial park), SX instead of “sản xuất” (manufacturing/
production), CN instead of “Chi nhánh” (branch), etc.) as long as the house
number, names of the street, ward, district, city, name of the company are
written and conformable with business registration or tax registration of the
company.
b) If the buyer does not have a
TIN, the invoice will not have the buyer's TIN. In case of sale of special
goods/services to an individual mentioned in Clause 14 of this Article, the
buyer’s name and address are not mandatory on the invoice. In case of sale of
goods/services to a foreigner in Vietnam, the buyer’s information and address
may be replaced with information in his/her passport or travel document and
his/her nationality.
6. The name, unit, quantity, unit
price, amount payable exclusive of VAT, VAT rate, total VAT amount calculated
by each VAT rate, total VAT payable and total amount payable inclusive of VAT.
a) Name, unit, quantity, unit
price:
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If foreign language text is
necessary, it must be placed within parentheses ( ) or next to the Vietnamese
text, in which case it must be smaller than the Vietnamese text. If the good or
service has a pLU code, both the name and the pLU code must be written on the
invoice.
- Unit: determined by the seller according
to the nature and characteristics of the goods. It can be a unit of measurement
(e.g. tonne, kg, g, mg, tael, ounce, piece, box, can, pack, tube, m3,
m2, m...). An invoice for provision of services does not necessarily
have the item “đơn vị tính” (unit). The unit of services is the time of
provision of the services and contents of the services.
- Quantity: written by the seller
in Arabic numerals according to the unit of goods/services. For special
goods/services that are periodically sold/supplied like electricity, water,
telecommunications services, IT services, television services, postal and
delivery services, banking, securities or insurance, the invoice shall specify
the good purchase or service provision cycle. An invoice for a service
periodically provided may be accompanied by a list of goods/services supplied.
This list shall be retained together with the issued invoice to serve
inspections by competent authorities.
The invoice must bear the text “kèm
theo bảng kê số…, ngày...tháng...năm” (“This invoice is accompanied by the list
No…..date….”). This list shall bear the seller’s name, TIN and address, name,
quantity and unit of goods/services, total amount payable, date, name and
signature of the person preparing the list. If the seller pays VAT by adopting the
credit-invoice method, the list must have the items “thuế suất giá trị gia tăng”
(VAT rate) and “tiền thuế giá trị gia tăng” (VAT amount). Total amount payable
must be same as that specified on the VAT invoice. Goods/services sold shall be
enumerated in chronological order. The list must bear the text “kèm theo hóa
đơn số ngày...tháng...năm” (“This list is accompanied with the invoice
No…..date….”).
- Unit price: written by the
seller according to the unit of goods/services. If the invoice is accompanied
by a list of goods/services supplied, this invoice does not necessarily bear
the unit price.
b) VAT rate: The VAT rate
specified in an invoice varies according to the type of goods/services as
prescribed by the Law on VAT.
c) The amount payable exclusive of
VAT, VAT amounts classified by VAT rate, total VAT amount payable, and amount
payable inclusive of VAT shall be written in Arabic numerals and expressed as
VND currency, unless the goods/services are paid for in a foreign currency
without having to be converted into VND.
d) Total amount payable on the
invoice shall be written in Arabic numerals and Vietnamese language, and
expressed as VND currency, unless the goods/services are paid for in a foreign
currency without having to be converted into VND.
dd) In case a discount or sales
promotion is offered by the seller, the invoice must clearly specify that
discount or sales promotion. The price on which VAT is imposed (VAT-exclusive
price) in case of discount or sales promotion shall be determined in accordance
with the Law on VAT.
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7. Signatures of the buyer and the
seller:
a) Tax authority-ordered printed
invoices must bear the seller’s signature and seal (if any) and the buyer’s
signature (if any).
b) With regard to e-invoices:
In
case the seller is an enterprise or organization, the seller’s digital
signature on the invoice is the digital signature of such enterprise or
organization; in case the seller is an individual, it will be the digital
signature of the individual or another person authorized by the individual.
In
case an electronic invoice does not necessarily have the seller’s and the
buyer’s digital signatures, the provisions of Clause 14 of this Article 3 shall
apply.
8. The issuance date of the
invoice shall comply with the provisions of Article 9 hereof and be written in
"ngày, tháng, năm” (day/month/year) format of the calendar year.
9. The date of the digital
signature on an e-invoice is the date on which the seller or buyer adds his/her
digital signature to that e-invoice and expressed in "ngày, tháng, năm”
(day/month/year) format of the calendar year. If the date of a digital
signature on an issued e-invoice is different from the issuance date of the
e-invoice, the tax declaration date shall be the issuance date of that
e-invoice.
10. The tax authority’s
authentication codes on authenticated e-invoices shall comply with the
provisions of Clause 2 Article 3 hereof.
11. Fees and charges payable to
state budget, discounts and sales promotions (if any) shall comply with the
provisions of Point e Clause 6 of this Article and relevant contents (if any).
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13. Text, numbers and currencies
on invoices:
a) The text on an invoice must be
written in Vietnamese language. If
foreign language text is necessary, it must be placed within parentheses ( ) or
next to the Vietnamese text, in which case it must be smaller than the
Vietnamese text. If the text has to be written
in Vietnamese without diacritics, it must not cause the readers to
misunderstand its contents.
b) Numbers on the invoice must be
written in Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller may decide whether to use a period (.) as
thousands separator and a comma (,) as a decimal separator, or vice versa.
c) The currency on invoices shall
be VND, expressed as “D".
- If a foreign currency is used in
an economic/financial transaction in accordance with regulations of the law on
foreign exchange, the unit price, amounts, VAT amount by VAT rate, total VAT
amount, and total amount payable shall be written in the foreign currency. The
currency unit shall be the name of that foreign currency. The seller shall
write the exchange rate of the foreign currency to VND on invoices in
accordance with the Law on Tax administration and its guiding documents.
- International currency symbols
shall be used (e.g. 13.800,25 USD – Thirteen thousand eight hundred US dollars
and twenty five cents, or 5.000,50 EUR - Five thousand euros and fifty
cents).
- If the goods/services are paid
for in a foreign currency in accordance with the Law on foreign exchange and on
which tax is also paid in a foreign currency, the total amount payable shall be
written in the foreign currency instead of converted into VND.
14. Exceptions:
a) An electronic invoice does not
necessarily have the buyer’s electronic signature, even if goods/services are
sold overseas. In case the buyer is a business establishment and both the buyer
and the seller agrees to use digital or electronic signatures on the e-invoice
issued by the seller, the invoice shall bear the buyer’s and the seller’s
digital or electronic signatures as agreed.
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c) The e-invoice issued by a
supermarket or shopping mall to a non-business buyer does not necessarily bear
the buyer’s name, address and TIN.
E-invoices for sale of oil and gas
to non-business individuals do not necessarily bear the name, form number,
reference number, and number of the invoice; the buyer’s name, address, TIN,
electronic signature; the seller’s digital or electronic signature; VAT rate.
d) E-invoices in the form of
stamps, tickets or cards do not necessarily contain the seller’s digital
signature (except for those authenticated by tax authorities), the buyer’s
information (name, address and TIN), VAT rate and VAT amount. Pre-priced
electronic stamps, tickets and cards do not necessarily contain the unit,
quantity and unit price.
dd) Electronic air tickets issued
via websites and e-commerce systems to buyers that are non-business individuals
following international practices do not necessarily bear the reference number,
form number and number of the invoice, VAT rate, the buyer’s TIN and address,
and the seller’s digital signature.
In case a business or non-business
organization buys air tickets, the electronic air tickets issued via websites
or e-commerce systems to individuals of that organization following
international practices are not considered e-invoices. Airliners shall issue
e-invoices with sufficient information and provide them for their buyers.
e) Invoices for construction and
installation, or construction of houses for sale under installment plans do not
necessarily bear the unit, quantity and unit price.
g) Delivery and internal transfer
note shall bear information on the internal transfer order, recipient’s name,
deliverer’s name, sending address, receiving address, and vehicle. To be
specific: the buyer’s name is the recipient’s name and the buyer’s address is
receiving address; the seller’s name is the deliverer’s name and the seller’s
address is sending address and vehicle; tax rate, tax amount and total amount
payable are not required.
Delivery notes for goods sent to
sales agents shall specify information on the economic contract, deliverer,
vehicle, sending address, receiving address, name of goods/products, unit,
quantity, unit price and amounts. To be specific: number and date of the signed
economic contract; deliverer’s full name, delivery contract (if any), and the
seller’s address which is the sending address.
h) Invoices for interline payment
between airliners issued in accordance with regulations of the International
Air Transport Association (IATA) do not necessarily have the reference number
and form number of the invoice, the buyer’s name, address, TIN and electronic
signature, unit, quantity, unit price.
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k) Invoices for construction,
installation, production or provision of products/services of enterprises
servicing national defense and security in accordance with the Government's
regulations do not necessarily bear the unit, quantity and unit price, and
shall have the goods/services provided under the signed contracts written at
the columns of name of goods/services.
15. Other contents on invoices
In addition to the contents
specified in Clause 1 through 13 of this Article, enterprises, organizations,
household or individual businesses may add their logos, brands, trademarks or
photos to the invoices. Depending on characters or nature of each transaction
and management requirements, the invoice may contain information about the sale
contract, delivery order, customer code and other information.
16. Public property sales invoices
shall be issued according to the Form No. 08/TSC-HD enclosed with the
Government’s Decree No. 151/2017/ND-CP dated December 26, 2017.
Article 11. Invoices generated by POS cash
registers that are digitally connected to tax authorities
Invoices generated by POS cash
registers that are digitally connected to tax authorities must meet the
following rules:
1. Invoices printed out from POS
cash registers that are digitally connected to tax authorities must be
recognizable;
2. Digital signatures on such
invoices are optional;
3. The spending on goods or services
written in the invoice (or is described in 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.
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Article 12. E-invoice format
1.
The e-invoice format is the technical standards for type of data, length of
data of information fields serving transmission, storage and display of
e-invoices. E-invoices shall be XML (extensible Markup Language)
documents, which are meant to share electronic data between IT systems.
2. The data of an electronic
invoice consists two components: information about the transaction and the
digital signature. Authenticated e-invoices shall also contain the data of the
tax authority’s code.
3. The General Department of
Taxation shall develop and announce the format of transaction-related
information, digital signatures and tools for display of e-invoices prescribed
herein.
4. The following requirements must
be met when sellers directly transmit data to tax authorities:
a) Connect to the General
Department of Taxation via a separate channel or MPLS VPN Layer 3, including 1
main channel and 1 backup channel. Each channel has a minimum bandwidth
of 5 Mbps.
b) Use an encrypted Web
Service or Message Queue (MQ) for connection.
c) Use Simple Object Access
Protocol (SOAP) to compile, transmit and receive data.
5. Contents of e-invoices shall be
fully and accurately displayed, ensure readers can read them with electronic
devices.
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1. Entities using e-invoices shall
comply with the provisions of Article 91 of the Las on Tax Administration No.
38/2019/QH14. Cases of high tax risk shall comply with specific regulations of
the Minister of Finance.
2. Issuance and tax declaration
upon tax authority’s separate provision of authenticated e-invoices:
a) Types of invoices to be issued
provided separately
a.1) Authenticated e-invoices that
are sales invoices are provided separately in the following cases:
- Household and individual
businesses specified in Clause 4 Article 91 of the Law on Tax Administration
No. 38/2019/QH14 that are not qualified to use authenticated e-invoices but
need to provide invoices for their clients;
- Non-business organizations that
sell goods or services on an occasional basis;
- Any enterprise that liquidates
its assets after its dissolution, bankruptcy or TIN invalidation and thus needs
to provide invoices for the buyers;
- Any enterprise, business entity,
household business or individual business that pays VAT directly and:
+ ceases business operation
without completing procedures for TIN invalidation, liquidates assets and thus
needs to provide invoices for the buyers;
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+ is banned from using invoices by
the tax authority.
a.2) Authenticated e-invoices that
are VAT invoices are provided separately in the following cases:
- Any enterprise, business entity
or other organization paying VAT following credit-invoice method and:
+ ceases business operation
without completing procedures for TIN invalidation, liquidates assets and thus
needs to provide invoices for the buyers;
+ suspends business operation and
needs to provide invoices for customers to execute the contracts concluded
before the date on which the tax authority notifies the business suspension;
+ is banned from using invoices by
the tax authority.
- In case a state-owned
organization that does not pay VAT following credit-invoice method sells its
assets at auction and the selling prices are inclusive of VAT according to the
auction documents approved by a competent authority, VAT invoices shall be
provided for giving to the buyers.
b) Enterprises, business entities,
other organizations, household businesses and individual businesses eligible
for separate provision of authenticated e-invoices shall submit the application
for provision of authenticated e-invoices (using form No. 06/DN-PSDT in
Appendix IA enclosed herewith) to the tax authority and enter the tax
authority’s e-invoice system to generate e-invoices.
After the applicant has fully
declared and paid VAT, personal income tax, corporate income tax, other taxes
and fees (if any), the tax authority shall authenticate the e-invoices generated
by the applicant.
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c) Tax authorities providing
separate authenticated e-invoices.
c.1) For organizations and enterprises:
The tax authority in charge of the area where the organization or
enterprise applies for taxpayer registration, the area in which the
organization is headquartered according to the decision on establishment, or
the area in which goods/services are sold.
c.2) For household businesses and
individual businesses:
- A household business or
individual business with a fixed business location shall submit the application
for provision of authenticated e-invoices to the Sub-department of taxation of the
district where the household or individual business is located.
- A household business or
individual business without a fixed business location shall submit the
application for provision of authenticated e-invoices to the Sub-department of
taxation of the district where they register or reside.
3. Application of e-invoices,
delivery and internal transfer notes, and delivery notes for goods sent to
sales agents in some cases:
a) For import entrustment, if the
trustee has paid VAT during the import process, e-invoices shall be used when
the goods are delivered to the trustor. If VAT is not paid during the import
process, the trustee shall prepare a delivery and internal transfer note, which
will be used for circulation of the goods on the market.
b) Export entrustment:
- When delivering the goods to the
trustee, the trustor shall use the delivery and internal transfer note.
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c) Use of electronic VAT invoices
by exporters declaring and paying VAT by following credit-invoice method
(including export processors):
When delivering goods to the
border checkpoint or customs post where export procedures are followed, the
exporter shall use the delivery and internal transfer note as document for
goods circulation. After the export procedures are completed, the exporter
shall issue a VAT invoice for the exports.
d) Regarding a business entity
that declares and pays VAT following credit-invoice method and delivers goods
to its dependent units i.e. branches or outlets in other provinces for sale or
for circulation among them, or delivers goods to retail agents for sale at
fixed prices to earn commissions, depending on its business organization and
accounting methods, it may choose to either:
- Use electronic VAT invoices
as the basis for the units to make payment, declare and pay VAT;
- Use delivery and internal
transfer notes or use delivery notes for goods sent to sales agents.
When selling goods, a dependent
unit, branch, store or sales agent shall prepare and send invoices to buyers,
make and send the list of goods sold to the entity delivering goods or sending
goods for sales (hereinafter referred to as “delivering entity”) that shall
issue a VAT invoice for goods sold in reality and send it to the dependent
unit, branch, store or sales agent.
In case of large amounts of goods
sold and sales, the list of goods sold may be made every 05 or 10 days. If
different VAT rates are imposed on goods sold, the list of goods sold shall be
made by each VAT rate.
The dependent unit, branch, store
or sales agent shall declare and pay VAT on goods sold to buyers, and declare
and deduct input VAT according to the VAT invoice issued by the delivering
entity.
For dependent units of a trader of
agricultural, forestry, and aquaculture products that pays VAT following
credit-invoice method, if they buy agricultural, forestry, and aquaculture
products for delivery or sale to the trader's headquarters, they shall use
delivery and internal transfer notes instead of electronic VAT invoices.
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e) Invoice shall not be issued
when contributing assets of a business entity or individual in Vietnam to
establishment of an enterprise. Documents proving the contribution, asset
transfer records and asset valuation records shall be enclosed with the
documents about origin of the assets.
g) In case of transfer of assets
between dependent units of an organization; transfer of assets upon full or
partial division, consolidation, merger or conversion of an enterprise, the
transferor shall issue an asset transfer order enclosed documents about origin
of the assets. Invoices are not required in this case.
h) In case of transfer of assets
between independent units or subsidiaries that are juridical persons of the
same organization, the transferor shall issue e-invoices in the same manner as
goods sale.
4. Apart from the cases prescribed in Clause 3 of
this Article, the Ministry of Finance shall provide specific guidance on
issuance of e-invoices in other cases to serve management tasks, and guidance
on use of authenticated e-invoices generated from POS cash registers that are
digitally connected to tax authorities.
Article 14. Provision of e-invoice services
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:
a) Small- and medium-sized
enterprises, cooperatives, household and individual businesses that operate in
disadvantaged areas or extremely disadvantaged areas. Disadvantaged areas or extremely disadvantaged areas
are defined in the List of areas eligible for investment incentives enclosed
with the Government’s Decree No. 118/2015/ND-CP dated November 12, 2015 and its
amending or superseding documents (if any).
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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Article 15. Application for use of e-invoices and
modification thereof
1. Enterprises, business entities,
other organizations, household and individual businesses other than the ones
suspended from use of e-invoices specified in Clause 1 Article 16 hereof shall
apply for use of e-invoices (including e-invoices for sale of public property
or national reserve goods) through e-invoice service providers.
Applications for free-of-charge
use of authenticated e-invoices may be submitted via the web portal of the
General Department of Taxation or an e-invoice service provider entrusted by
the General Department of Taxation to provide free of charge authenticated
e-invoices.
If enterprises transmit e-invoice
data directly to tax authorities, they shall submit application for use of
e-invoices via the web portal of the General Department of Taxation.
An application for use of
e-invoices shall be made using Form No. 01/DKTD-HDDT in Appendix IA enclosed
herewith.
An
electronic acknowledgement of receipt of application for use of e-invoices
shall be sent from the web portal of the General Department of Taxation to the
e-invoice service provider if that application is submitted through the
e-invoice service provider.
If an application for use of
e-invoices is submitted directly on the web portal of the General Department of
Taxation, an electronic acknowledgement of receipt of application for use of
e-invoices, made using the form No. 01/TB-TNDT in Appendix IB enclosed
herewith, shall be sent from the web portal of the General Department of
Taxation directly to the applicant via its email registered with the tax
authority.
2. Within 01 working day from
receipt of the application for use of e-invoices, the tax authority shall send
an electronic notice of approval or refusal of the application, prepared
according to the form No. 01/TB-DKDT in Appendix IB enclosed herewith, to the
e-invoice service provider or directly to the applicant.
In case an enterprise or business
entity that registers for direct transmission of e-invoice data to the tax
authority as prescribed in Point b1 Clause 3 Article 22 hereof has received the
notice of approval of use of e-invoices according to form No. 01/TB-DKDT
provided in Appendix IB enclosed herewith from the tax authority but does not
yet cooperate with the General Department of Taxation to complete IT
infrastructure configuration and testing for connection, data transmission and
receipt, within 05 working days from receipt of form No. 01/TB-DKDT, it shall
complete IT infrastructure conditions and request the General Department of
Taxation to make connection. The connection must be made within 10 working days
after the General Department of Taxation receives the request. If the result of
connection, data transmission and receipt testing is satisfactory, the
enterprise or business entity shall transmit e-invoice data directly to the tax
authority as prescribed in Article 22 hereof. After 05 working days from
receipt of form No. 01/TB-DKDT from the tax authority, if the enterprise or
business entity fails to request the General Department of Taxation to make
connection or the result of connection, data transmission and receipt testing
is unsatisfactory, it shall apply for modification of the submitted application
for use of e-invoices by using form No. 01/DKTD-HDDT in Appendix IA enclosed
herewith, and transmit e-invoice date through the organizations that make
connections for receiving, transmitting and storing e-invoice data with tax
authorities.
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4. In case where there is any
change in information provided in the application for use of e-invoices as
prescribed in Clause 1 of this Article, the relevant enterprise, business entity,
other organization, household or individual business shall make such change and
submit their application for change to registration information using the Form
No. 01/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority through
the web portal of the General Department of Taxation or the e-invoice service
provider, except cases of suspension of use of e-invoices prescribed in Clause
1 Article 16 hereof. The application for change to registration information
shall be received through the web portal of the General Department of Taxation
and processed by the tax authority according to the provisions of Clause 2 of
this Article.
5. Each tax authority shall
monthly check which entities, under its authority, are using authenticated
e-invoices without paying service charges, and send a notification by using
Form No. 01/TB-KTT in Appendix IB enclosed herewith to those bound to change to
authenticated e-invoices through the e-invoice service provider and follow
procedures for modifying application for use of e-invoices laid down in Clause
4 of this Article.
6. Each tax authority shall
periodically check which entities, under its authority, are using
unauthenticated e-invoices, and send a notification by using Form No. 01/TB-KTT
in Appendix IB enclosed herewith to those bound to change to authenticated
e-invoices for following procedures for application for use of authenticated
e-invoices in accordance with regulations herein.
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:
a) An enterprise, business entity,
other organization, household business or individual business has its TIN
invalidated;
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;
d) An enterprise, business entity,
other organization, household business or individual business is banned from
using e-invoices by the tax authority for the purpose of enforcement of payment
of tax debts;
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e) E-invoices are used for short
selling of goods or services for fraudulent purposes as detected and informed
by competent authorities;
g) A business registration
authority or competent authority requests an enterprise to suspend operation in
a conditional business line after finding that this enterprise does not fully
satisfy the business conditions prescribed by law.
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.
2. Procedures for suspension of use of e-invoices:
a) The supervisory tax authority shall send a
notification requesting the taxpayer in Point dd, e or g Clause 1 of this
Article to provide explanation or additional documents about its use of
e-invoices.
b) The taxpayer must provide such explanation or
additional documents within 02 working days from receipt of the notification
from the tax authority. Such explanation or additional documents may be
provided directly or in writing for the tax authority.
c) The taxpayer shall continue using e-invoices or
provide explanation. To be specific:
c.1) If the taxpayer provides adequate and
convincing explanation or additional documents as prescribed, it shall continue
using e-invoices.
c.2) If the explanation or additional documents provided
by the taxpayer is/are not convincing, the tax authority shall continue
requesting the taxpayer to provide additional documents. Additional documents
must be submitted within 02 working days from receipt of the tax authority’s
request.
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3. Enterprises, business entities,
other organizations, household or individual businesses mentioned in Clause 1
of this Article are allowed to continue using e-invoices after informing tax
authorities of business resumption, having their TIN reactivated by tax
authorities, or obtaining decisions on cancellation of suspension of e-invoices
from tax authorities, or upon notification by competent authorities.
4. During the business suspension
period, if enterprises, business entities, other organizations, household or
individual businesses whose business is suspended need to issue e-invoices to
buyers to execute contracts which have already been signed before the date of
business suspension, they shall use e-invoices which are separately provided
according to the provisions of Clause 2 Article 13 hereof.
Article 17. Issuance of authenticated e-invoices
1. Creation of authenticated
e-invoices
a) If enterprises, business
entities, other organizations, household or individual businesses prescribed in
Clause 1 Article 14 hereof wish to access the web portal of the General
Department of Taxation to create invoices, they can use their log-in accounts
granted after they complete their registration, following the steps below:
- Create sales and service
invoices.
- Append digital signatures to
created invoices and send such invoices to the tax authority for its issue of
authentication codes.
b) In case of use of authenticated
e-invoices through e-invoice service providers, enterprises, business entities,
other organizations, household or individual businesses shall access the
websites of these e-invoice service providers or use their e-invoice software
to:
- Create sales and service
invoices.
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2. Issuance of authentication
codes to e-invoices
a) E-invoices granted
authentication codes by tax authorities must meet the following requirements:
- They must bear adequate
contents as prescribed in Article 10 hereof.
- They must follow the format
prescribed in Article 12 hereof.
- The information shown on
the e-invoices are the same as the registration information as prescribed in
Article 15 hereof.
- These e-invoice issuers are
not suspended from use of authenticated e-invoices according to the provisions
of Clause 1 Article 16 hereof.
b) The authentication code issuing
system of the General Department of Taxation automatically issues
authentication codes and informs them to senders.
3. Enterprises, business entities,
other organizations, household or individual businesses that sell goods or
provide services shall be responsible for sending authenticated e-invoices to
buyers. E-invoice sending and receiving methods shall be subject to the
agreement between the buyer and the seller, and in consistent with regulations
of the law on electronic transactions.
Article 18. Issuance of unauthenticated
e-invoices
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2. Enterprises and business
entities shall use software to create e-invoices for their provision of goods
or services, append their digital signatures to e-invoices and send them to
buyers by electronic means according to the agreement between the seller and
the buyer, and regulations of the Law on electronic transactions.
Article 19. Handling of erroneous invoices
1. When a seller discovers that
the authenticated e-invoices which have not been sent to buyers contain errors,
the seller shall inform the tax authority by using the Form No. 04/SS-HDDT in
Appendix IA enclosed herewith of cancellation of such erroneous authenticated
e-invoices, and prepare new e-invoices with digital signatures for submission
to the tax authority for its issue of new authentication codes in place of the
previous ones before sending them out to buyers. The tax authority shall cancel
the erroneous authenticated e-invoices on its system.
2. If an authenticated or
unauthenticated e-invoice which has been sent to the buyer is detected by
either the buyer or seller to contain errors, it shall be handled as follows:
a) If the buyer’s
name or address is wrong but the TIN and other information are correct, the
seller shall inform the buyer of the errors and is not required to re-issue the
invoice. The seller shall inform the tax authority of the erroneous e-invoice
by using Form No. 04/SS-HDDT provided in Appendix IA enclosed herewith, unless
data about the erroneous unauthenticated e-invoice is not yet sent to the tax
authority.
b) If the
information about TIN, amount, tax rate, tax amount or goods on the invoice is
wrong, the error shall be handled by adopting one of the following methods:
b1) The seller
shall create an e-invoice to correct the erroneous one. The seller and the
buyer shall prepare a document specifying the errors as agreed upon between
them before the seller issues a correction e-invoice.
The correction e-invoice
shall bear the text “Điều chỉnh cho hóa đơn Mẫu số... ký hiệu... số... ngày...
tháng... năm” (“This invoice corrects the invoice form No……….., reference
No………, No………dated……….”).
b2) The seller
issues a new e-invoice to replace the erroneous one. The seller and the buyer
shall prepare a document specifying the errors as agreed upon between them
before the seller issues a new e-invoice to replace the erroneous one.
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The seller shall
add the digital signature on the e-invoice which is issued to correct or
replace the erroneous one, then send it to the buyer (in case of
unauthenticated invoices) or send it to the tax authority for its issue of a
new authentication code (in case of authenticated invoices).
c) In the civil aviation branch,
ticket change/refund invoices are considered as correction invoices without bearing
the text “Điều chỉnh tăng/giảm cho hóa đơn Mẫu số... ký hiệu... ngày...
tháng... năm” (“Making an increase/decrease in the invoice form No……..,
reference No……… dated…….”. Airlines are allowed to issue invoices in case
of change/refund of tickets issued by their agents.
3. In case the
tax authority discovers the errors on authenticated or unauthenticated
e-invoices, it shall send a notice (using Form No. 01/TB-RSDT provided in
Appendix IB enclosed herewith) to the seller.
The seller shall
send a notice specifying result of its examination of erroneous e-invoices
(using the Form No. 04/SS-HDDT in Appendix IA enclosed herewith) to the tax
authority by the deadline specified in the notice form No. 01/TB-RSDT provided
in Appendix IB enclosed herewith.
If the tax
authority receives no notice from the seller after the deadline specified in
the notice form No. 01/TB-RSDT, it shall give another notice (using Form No.
01/TB-RSDT in Appendix IB) to the seller. After the deadline specified in the
second notice (form 01/TB-RSDT), if the seller fails to give a notice to the
tax authority, the tax authority shall consider to carry out inspection of the
seller’s use of e-invoices.
4. The tax
authority shall inform the receipt and the handling result (using form No.
01/TB-HDSS in Appendix IB enclosed herewith) within 01 working day. Though a
cancelled electronic invoice has no value, it may be retained for reference.
Article 20. Handling of issues related to
authenticated e-invoices
1. If the seller is unable to
use authenticated e-invoices because of certain issues, the seller
shall inform the tax authority or relevant service provider for
assistance. While the issues are being fixed, the seller may use
authenticated e-invoices at the tax authority’s premises.
2. In case of issues of the tax
authority’s authentication code issuing system, the General Department of
Taxation shall use the backup system and make an announcement of such issues on
its website. The General Department of Taxation may authorize some qualified
e-invoice service providers to grant authentication codes while the issues are
being fixed.
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3. In case of issues concerning the system of the
e-invoice service provider, the service provider shall inform such issues to
sellers and request the General Department of Taxation for assistance.
The service provider shall quickly fix the issues and assist sellers in
creating e-invoices and sending them to the tax authority for authentication as
soon as possible.
4. In case the web portal of the
General Department of Taxation is unable to receive e-invoice data due to
technical issues, the General Department of Taxation shall publish a notice on
its web portal. The organizations, enterprises and e-invoice service providers
shall not transmit e-invoice data to tax authorities during this period.
Within 2 working days from the day
on which the General Department of Taxation publishes another notice that its
web portal is operational, relevant organizations and e-invoice service
providers shall transmit e-invoice data to tax authorities. Transmission of
e-invoice data to tax authorities after a notice of technical issues is
published on the web portal of the General Department of Taxation will not be
considered to be late.
Article 21. Responsibilities of sellers of
goods/services using authenticated e-invoices
1. Manage names and passwords of
the accounts which have been issued by the tax authority.
2. Create sales or service
e-invoices sent to the code-issuing tax authority and bear legal liability for
the accuracy and legitimacy of these e-invoices.
3. Send authenticated e-invoices
to buyers immediately after receipt.
Article 22. Responsibilities of sellers of
goods/services using authenticated e-invoices
1. Manage names and passwords of
the accounts which have been issued by the tax authority.
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3. Transmit data about issued
unauthenticated e-invoices to tax authorities via the web portal of the General
Department of Taxation (directly or via an e-invoice service provider).
a) Method and time for e-invoice
data transmission
a.1) E-invoice data shall be
transmitted by using the e-invoice datasheet (form No. 01/TH-HDDT in Appendix
IA enclosed herewith) by the same deadline for submission of the VAT
declaration in the following cases:
- Service provision in the
following fields: postal and telecommunications, insurance, finance and
banking, air transport and securities.
- Sale of electricity, clean water
if customers’ codes or TINs are available.
The seller shall send a datasheet
of e-invoices issued in a month or quarter (from the first day to the last day
of the month or quarter) which is prepared using form No. 01/TH-HDDT in
Appendix IA enclosed herewith to the tax authority by the same deadline for
submission of VAT return prescribed in the Law on Tax Administration No. 38/2019/QH14
and its guiding documents.
If the quantity of invoices is
considerable, the e-invoice datasheet may be divided according to the standard
data format prescribed by the tax authority in order to meet the data
transmission requirements.
The seller shall provide information on invoice
cancellation/correction directly on the e-invoice datasheet in the following
period without sending notice of erroneous e-invoices, using Form No.
04/SS-HDDT in Appendix IA enclosed herewith, to the tax authority.
If an invoice is issued for total
revenue to a non-business individual in a day or month according to the list of
goods/services sold, the seller shall transmit e-invoice data (without the list
of goods/services sold) to the tax authority.
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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.
b) Enterprises and business
entities shall transmit e-invoice data to the tax authority using the data
format prescribed in Article 12 hereof and instructions of the General
Department of Taxation, whether directly (if technically capable) or via an
e-invoice service provider.
b.1) Direct transmission
- Enterprises and business
entities using invoices in large quantities, have IT systems that satisfy the
standard data format requirements specified in Clause 4 Article 12 hereof, and
wish to transmit e-invoice data directly to tax authorities shall send written
request accompanied by evidencing documents to the General Department of
Taxation.
- In case a parent company that
has an e-invoice data management system wishes to transmit the entire e-invoice
data, including those of its subsidiaries, to the tax authority via the web
portal of General Department of Taxation, it shall send a list of subsidiaries
to General Department of Taxation for technical connection.
b.2) Transmission via e-invoice
service providers:
Enterprises and business entities
other than those mentioned in Point a of this Clause shall enter into contracts
with e-invoice service providers, which will transmit their e-invoice data to
tax authorities. Based on the signed contracts, enterprises and business
entities shall transfer their e-invoice data to e-invoice service providers
which will then transmit such e-invoice data to tax authorities.
4. Store and ensure the integrity
of all e-invoices; comply with legislative regulations on assurance of safety
and security for the electronic data system.
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Section 3. TAX AUTHORITY-ORDERED PRINTED
INVOICES
Article 23. Use of tax authority-ordered printed
invoices
Departments of Taxation of
provinces and centrally-affiliated cities (hereinafter referred to as
“provincial Departments of Taxation”) may order the printing of invoices which
shall be resold to the following entities:
1. The enterprises, business
entities, and household or individual businesses that are mentioned in Clause 1
Article 14 hereof and they do not have electronic transactions with tax
authorities, IT infrastructure, accounting software systems or e-invoicing
software functioning as the tools of using e-invoices and transmitting
e-invoice data to buyers and tax authorities.
These
entities may buy invoices from tax authorities for a period of up to 12 months
while tax authorities must have solutions for gradually converting to the use
of e-invoices. Before using e-invoices, they must apply for use of
authenticated or unauthenticated e-invoices (if eligible) in accordance with
the provisions of Article 15 hereof.
2. The
enterprises, business entities, and household or individual businesses during
the period in which the tax authority’s authentication code issuing system failed
as prescribed in Clause 2 Article 20 hereof.
Article 24. Selling tax authority-ordered
printed invoices
1. An enterprise, business entity,
or household or individual business that is eligible to buy invoices from the tax
authority (hereinafter referred to as “buyer”) shall submit an application for
invoice purchase (using Form No. 02/DN-HDG in Appendix IA enclosed herewith),
accompanied by the following documents, to the tax authority:
a) The buyer (the applicant or person
authorized in writing by the enterprise, business entity, or household or
individual business as prescribed by law) shall present his/her unexpired ID
card or citizen identity card;
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c) The buyer shall take
responsibility to write or stamp its name, address and TIN on copy 2 of every
purchased invoice before taking them from the tax authority’s premises.
2. Invoices shall be sold to
eligible buyers on a monthly basis.
No more than a book of invoices,
including 50 invoice numbers of a type, shall be sold to a buyer for the first
time. In case the quantity of invoices sold in the first time is not enough for
the buyer to use until the end of month, the tax authority shall decide the
quantity of invoices sold to the buyer in the following time based on the time
and quantity of used invoices.
With regard to the following
purchases of invoices, after checking the use of invoices and tax declaration
and payment, and based on the written request for purchase of invoices, the tax
authority shall sell invoices to the buyer within a day. The quantity of
invoices sold to the buyer shall not exceed that sold to it in the previous
month.
If the buyer wants to use
e-invoices, it must terminate the use of tax authority-ordered printed invoices
from the date of commencement of use of e-invoices in accordance with the
provisions of Article 15 hereof.
In case a household or individual
business wishes to use separate invoices instead of booked invoices, the tax
authority shall separately provide e-invoices in accordance with the provisions
of Clause 2 Article 13 hereof.
3. Invoices printed for sale
according to orders placed by each Provincial Department of Taxation shall be
published on the web portal of the General Department of Taxation. The
Provincial Department of Taxation shall post an announcement of invoice issue,
using Form No. 02/PH-HDG in Appendix IB enclosed herewith, and the sample
invoice on web portal of the General Department of Taxation before its first
sale.
An announcement of invoice issue
includes the following information: Name of the Provincial Department of
Taxation, TIN, address, telephone number, types of invoices issued (name,
reference number, form number, date of commencement of use, quantity of
invoices issued under this announcement (from number…..to number…)), name and
TIN of printing service provider (for tax authority-ordered printed invoices),
date of the announcement, name and signature of legal representative, and tax
authority’s seal.
A sample invoice is a printed
invoice that accurately and adequately reflects all items of an invoice given
to a buyer, and bears the number which is a series of "0" and the printed
or stamped word “Mẫu” (“sample”).
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In case there is any change in the
announcement of issue of invoices or the sample invoice, the Provincial
Department of Taxation shall repeat the procedures for announcement of invoice
issue prescribed in this Article.
4. Physical invoices printed
according to orders placed by the Provincial Department of Taxation shall be
sold without profitable aims at prices sufficient to cover actual costs. The
Director of the Provincial Department of Taxation shall decide and openly post
the invoice selling price according to the abovementioned rule. Subordinate tax
authorities may not collect any amounts other than the posted prices. All
affiliated units of a Provincial Department of Taxation shall sell or provide
the same type of invoices issued by the Provincial Department of Taxation.
Article 25. Handling of unused invoices
purchased from tax authorities
1. Any enterprise, business
entity, household or individual business that has obtained an approval of its
termination of TIN from the tax authority shall stop using invoices.
2. The supervisory tax authority
shall notify the expiration of unused invoices of enterprises, business
entities, household or individual businesses that no longer operate at
registered locations or have deliberately suspended their business.
3. Before using e-invoices,
enterprises, business entities, or household or individual businesses must
destroy physical invoices purchased from tax authorities in accordance with the
provisions of Article 27 hereof.
Article 26. Handling of issued invoices
purchased from tax authorities
1. In case an issued invoice is
found erroneous before it is given to a buyer, the seller shall cross out its copies
and keep the erroneous invoice.
2. If the buyer's name and/or
address is wrong but its TIN is correct, two parties shall prepare a correction
record without issuing a correction invoice.
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4. If an issued invoice has been
given to the buyer and is found erroneous and the goods/services have been
delivered, or both the buyer and seller have completed tax declaration, the
seller shall issue a correction invoice. The correction invoice shall specify
the corrections (increase/decrease) to the quantity of goods, price, VAT rate
and/or VAT amount specified in the invoice No……..reference No…….. Based on the
correction invoice, the seller and buyer shall declare corrections to their
revenues, input and output VAT. No negative numbers are written on the
correction invoice.
The seller and the buyer shall
prepare a document specifying the errors as agreed upon between them before the
seller issues a correction invoice.
Article 27. Destruction of tax authority-ordered
printed invoices
1. Enterprises, business entities,
household or individual businesses shall destroy their unused invoices.
Invoices must be destroyed within 30 days from the date on which the
destruction is notified to the tax authority. If an invoice is expired
according to the tax authority’s notice (in case of enforcement of payment of
tax debts), the relevant enterprise, business entity, household or individual
business shall carry out the destruction of invoice within 10 days from the
date of the tax authority’s notice or the date on which the lost invoice is found.
Invoices issued by accounting
units shall be destroyed in accordance with regulations of the Law on
accounting.
Invoices which are not yet issued
but are considered exhibits of lawsuit cases shall not be destroyed and must be
handled in accordance with regulations of laws.
2. Invoices of enterprises,
business entities, household or individual businesses shall be destroyed as
follows:
a) The enterprise, business
entity, household or individual business shall prepare the list of invoices to
be destroyed.
b) The enterprise or business
entity shall establish an invoice destruction council. The invoice destruction
council is comprised of senior representatives and representatives of
accounting department. The household or individual business is not
required to establish an invoice destruction council.
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d) Invoice destruction dossier
includes:
- The decision on establishment of
the invoice destruction council, except household or individual businesses;
- The list of invoices to be
destroyed, including: Name, form number and reference number of the
invoice, number of destroyed invoices (from number….to number…., or number of
each invoice if the invoice numbers are not continuous);
- The invoice destruction record;
- The notice of invoice
destruction result includes: type, reference number and quantity of destroyed
invoice, from number…..to number….., reasons, date and time, and method of
destruction, using Form No. 02/HUY-HDG in Appendix IA enclosed herewith.
The invoice destruction dossier
shall be kept by the enterprise, business entity, household or individual
business using invoices. The notice of invoice destruction result is made into
02 copies of which one copy is kept on file, and the other is sent to the
supervisory tax authority within 05 working days from the date of invoice
destruction.
3. Destruction of invoices by tax
authorities
a) Tax authorities shall take
charge of destroying invoices which are printed according to orders of
Provincial Departments of Taxation, are not sold or issued but are no longer
used.
b) The General Department of
Taxation shall promulgate procedures for destruction of invoices printed
according to orders of Provincial Departments of Taxation.
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1. Enterprises, business entities,
household or individual businesses shall make reports on any lost, burnt or
damaged invoices, whether they are issued or not, and notify them to their
supervisory tax authorities, using Form No. BC21/HDG in Appendix IA enclosed
herewith, within 05 working days from the occurrence of such loss, burning or
damage. If the deadline (i.e. 05th day) falls on a day off as
prescribed by law, the deadline shall be the next business day.
2. If the copy 2 of an invoice
which has been properly issued is lost, burnt or damaged by either the seller
or buyer, the seller and buyer shall make a record of such loss, burning or
damage, which specifies the month in which the seller uses copy 1 of the
invoice for tax declaration, append signatures and full names of their legal
representatives (or their authorized persons), and seals (if any) to that
record. Then, the seller shall make a photocopy of copy 1 of the invoice, which
bears the signature of the seller’s legal representative and seal, and send it
to the buyer. The buyer may use the photocopy bearing the seller’s signature
and seal (if any) and the record of the lost, burnt, or damaged copy 2 as
evidencing documents for bookkeeping and tax declaration. The buyer and the
seller are responsible for the accuracy of the loss, burning or damage to the
invoice.
If the loss, burning or damage to
copy 2 of the invoice is related to a third party (e.g. a goods deliverer or
invoice deliverer), responsibility shall attributed depending on whether the
third party is hired by the buyer or the seller.
Article 29. Reporting on use of printed invoices
purchased from tax authorities and list of invoices used during a period
1. Every quarter, enterprises,
business entities, household or individual businesses that bought invoices from
tax authorities shall submit reports on their use of invoices and lists of
invoices used during the period to their supervisory tax authorities.
Reports on use of invoices shall
be submitted quarterly by the last day of the first month of the quarter
following the reporting quarter, using Form No. BC26/HDG in Appendix IA
enclosed herewith.
If none of invoices is used during
the period, the quantity of used invoices in the report shall be zero (0), and
the list of used invoices is not required. If the quantity of unused invoices
specified in the report on use of invoices in the previous period is zero (0)
and none of invoices is purchased and used during this period, submission of
report on use of invoices is not required.
2. When an enterprise, business
entity, household or individual business is fully or partially divided, merged,
dissolved or declared bankrupt or has its ownership transferred, or when a
state-owned enterprise is delegated, sold or leased, the report on its use of
invoices and list of invoices used during the period shall be submitted by the
same deadline with that of the tax statement dossier.
3. If an enterprise, business
entity, household or individual business relocates to another province which is
not under the management of its current supervisory tax authority, the report
on use of invoices and list of invoices used during the period shall be
submitted to the tax authority in charge of the province from which it
relocates.
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PROVISIONS ON RECORDS
Section 1. GENERAL PROVISIONS
Article 30. Types of records
1. Records serving the management
of taxes, fees and charges by tax authorities include:
a) Certificate of personal income
tax withholding;
b) Receipts, including:
b.1) Tax, fee or charge receipts
without pre-printed face values;
b.2) Tax, fee or charge receipts
with pre-printed face values;
b.3) Tax, fee or charge receipts.
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Article 31. Time of preparing records
When deducting personal income tax
(PIT) or collecting taxes, fees or charges, organizations deducting PIT or
collectors of taxes, fees or charges (hereinafter referred to as “collector”)
shall prepare and give PIT deduction statements or receipts to persons whose
income is deducted or payers of taxes, fees or charges (hereinafter referred to
as “payer”).
Article 32. Contents of records
1. A certificate of personal
income tax withholding contains the following information:
a) Name, form number, reference
number and ordinal number of the certificate of personal income tax
withholding;
b) Name, address and TIN of the
applicant;
c) Name, address and TIN of the
taxpayer (if available);
d) Nationality (if the taxpayer is
not a Vietnamese citizen);
dd) Taxable income, time of income
payment, total taxable income, PIT amount deducted, income amounts received;
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g) Full name and signature of
income payer.
In case of electronic certificate
of personal income tax withholding, digital signature is required.
2. A receipt contains the
following information:
a) Name of receipt: Tax, fee
or charge receipt without a pre-printed face value; Tax, fee or charge receipt
with a pre-printed face value; Tax, fee or charge receipt.
b) Form number and reference
number of the receipt.
The receipt form number reflects
the receipt type, number of its copies, and ordinal number of the receipt form
(if a receipt type consists of different forms).
The receipt reference number is a
sign used for identifying a particular receipt and is comprised of Vietnamese
alphabet and 02 last numerals of the year.
02 last numerals of the year on an
externally-printed receipt are those of the year in which the receipt is
printed. 02 last numerals of the year on an internally-printed receipt or
electronic receipt are those of the year specified in the announcement of
receipt issue or in which the receipt is printed.
c) Receipt number is the ordinal
number specified in a tax, fee or charge receipt. The receipt number is written
in Arabic numerals and consists of 7 digits. The first number of an internally-
or externally-printed receipt is 0000001. The number of an electronic receipt
begins from 1, on January 01 or the first day on which the electronic receipts
are used, and ends on December 31 every year.
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- Copy (part) 1 is kept by the collector;
- Copy (part) 2 is delivered to the tax, fee or
charge payer;
The third and subsequent copies of the receipt are
named according to their purposes to serve the performance of management tasks
as prescribed.
dd) Name and TIN of the collector.
e) Names of types of taxes, fees or charges, and
amounts in figures and in words.
g) Date of making the receipt.
h) Signature of cashier. In case of electronic
receipts, digital signature is required.
i) Name and TIN of receipt printing service
provider (in case of externally-printed receipts).
k) The receipt is written in Vietnamese language.
If a foreign language text is necessary, it must be placed between parentheses
( ) or next to the Vietnamese text, in which case it must be smaller than the
Vietnamese text.
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The currency on the receipt shall be VND. If other
amounts payable to state budget are collected in foreign currencies as
prescribed by law, the currency on receipts may be written in either the
foreign currency or VND by exchanging such amounts from the foreign currency to
VND according to the exchange rates prescribed in Clause 4 Article 3 of the
Government’s Decree No. 120/2016/ND-CP dated August 23, 2016.
If a receipt does not have enough lines for
specifying all types of fees/charges collected, it may be accompanied by a list
of collected fees/charges. The collector shall decide the format of the
list of collected fees/charges. This list must bear the text “kèm theo biên lai
số... ngày... tháng.... năm” (this list is enclosed with the receipt
No……….dated…….”).
If some items of an electronic receipt need to be
changed to meet the actual conditions, the collector shall request the Ministry
of Finance of Vietnam (via the General Department of Taxation) in writing to
give its approval and guidance before making such changes.
In addition to the compulsory contents prescribed
in this Clause, the collector may add other information, including its
logo/decorative or advertising images, to a receipt in accordance with
regulations of laws provided that such additional information shall neither
hide nor obscure the compulsory contents. The font size of additional
information on a receipt must be smaller than that of the compulsory contents.
3. Forms of electronic records shall comply with
the provisions of Clause 10 Article 4 of the Government’s Decree No.
11/2020/ND-CP dated January 20, 2020, and its guiding documents.
Section 2. ELECTRONIC RECORDS
Article 33. Electronic record format
1. Format of an electronic receipt:
The format of receipts prescribed in Point b Clause
1 Article 30 hereof complies with the following provisions:
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b) The data of an electronic record consists two
components: information about the transaction and the digital signature;
c) The General Department of Taxation shall develop
and announce the format of transaction-related information, digital signatures
and tools for display of electronic receipts prescribed herein.
2. Format of an electronic PIT deduction
statement:
When using the document in Point a Clause 1 Article
30 hereof in the electronic form, the organization deducting PIT shall develop
a software system serving the use of electronic records which must contain
adequate compulsory contents specified in Clause 1 Article 32 hereof.
3. Contents of electronic PIT deduction statements
or receipts must be fully and accurately displayed, ensure readers can read
them with electronic devices.
Article 34. Application for use of electronic records
1. Before using the electronic receipt as
prescribed in Point b Clause 1 Article 30 hereof, the collector shall apply for
use of the electronic receipt through the web portal of the General Department
of Taxation.
An application for use of electronic receipt shall
be made using Form No. 01/DK-BL in Appendix IA enclosed herewith.
The General
Department of Taxation shall receive applications for use of electronic
receipts and send notices, using form No. 01/TB-TNDK in Appendix IB enclosed
herewith, through its web portal to applicants.
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3. When starting the use of electronic receipt as
prescribed herein, the collector prescribed in Clause 1 of this Article shall
destroy any unused physical receipts/records as prescribed.
4. In case there is any change in the application
for use of electronic receipt as prescribed in Clause 1 of this Article, the collector
of fees/charges payable to state budget shall make such change and submit the
application for change to registration information to the tax authority by
using form No. 01/DK-BL in Appendix IA enclosed herewith through the web portal
of the General Department of Taxation.
Section 3. INTERNALLY- AND EXTERNALLY-PRINTED
RECEIPTS
Article 35. Rules for creation of receipts
1. Each Provincial Department of Taxation shall
place orders for printing of receipts (without pre-printed face value) which
shall be then sold to collectors at prices sufficient to cover printing/issue
costs.
2. If ordering the printing of receipts, collectors
shall select and enter into printing service contracts with qualified printing
service providers.
3. In case of internally-printed receipts, a
collector is required to meet the following requirements:
a) It must have an equipment system (computers and
printers) serving the printing and issuance of receipts when collecting
fees/charges.
b) It must be an accounting unit as defined in the
Law on accounting and have receipt printing software programs to ensure the
transmission of receipt data to accounting software (or database) for
declaration as prescribed.
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b.1) Receipts must be automatically numbered. Each
copy of a receipt shall be printed out once. If a copy is printed out two times
or more, it must be expressed as a copy.
b.2) The receipt printing software must ensure
security by classifying users so that unauthorized persons cannot change date
of the software application.
In case of purchase of receipt printing software,
the collector must buy a printing software program from a qualified software
supplier as prescribed.
b.3) Internally-printed receipts which are not yet
issued shall be stored in the computer system according to regulations on
information security.
b.4) Issued internally-printed receipts shall be
stored in the computer system according to regulations on information security
and in a manner that they may be accessed, extracted and printed out for
reference when necessary.
Article 36. Announcement of issue of internally-
or externally-printed receipts
1. Before using internally- or externally-printed
receipts, each collector shall prepare and send an announcement of issue of
receipts to its supervisory tax authority. The announcement of issue of
receipts is sent to the tax authority electronically.
2. Issue of receipts by a tax authority
Before the first sale of receipts
which are printed for sale according to an order placed by the Provincial
Department of Taxation, the announcement of issue of such receipts is
required. The announcement of issue of receipts must be sent to all Provincial
Departments of Taxation nationwide within 10 working days from the date of the
announcement and before the sale of receipts. Numbers of receipts of the
same reference number must be different.
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In case there is any change in the
announcement of issue of receipts, the Provincial Department of Taxation shall
repeat the abovementioned procedures for announcement of receipt issue.
3. An announcement of issue of
receipts includes the following information:
a) The legislative document
defining the functions, duties and powers to perform state management tasks with
fee/charge collection;
b) Name, TIN and address of the
collector or of the agency authorized to collect fees/charges or issue
fee/charge receipts;
c) Types of receipts (enclosed
with sample receipts). The sample receipt is a printed receipt that accurately
and adequately reflects all items of a receipt given to a payer, and bears the
number which is a series of "0" and the printed or stamped word “Mẫu”
(“sample”);
d) Date of commencement of use of
receipts;
dd) Name, TIN and address of
printing service provider (for externally-printed receipts); name and TIN (if
any) of printing software supplier (for internally-printed receipts);
e) Date of the announcement of
receipt issue; name and signature of legal representative and seal of the
collector.
In case the format or contents of
a receipt (either compulsory or additional contents) is/are partially or
entirely changed, the collector is required to provide a new announcement of
receipt issue according to the provisions of this Clause, except the case resulting
in Point d Clause 3 of this Article.
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4. Procedures for issue of
receipts:
a) The announcement of issue of
receipts and sample receipt must be sent to the supervisory tax authority at
least 05 days before such receipts are used. The announcement of issue of
receipts and sample receipt must be posted at a noticeable place at the
premises of the collector and the entity authorized or delegated to collect fees/charges
throughout the use of such receipt type;
b) If the tax authority shall give
a notification to the collector within 03 working days from receipt of the
announcement if finding that the received announcement of issue of receipts
does not contain adequate contents as prescribed. The collector shall make
necessary modifications to make its new announcement of receipt issue
satisfactory;
c) If the contents and format of
the receipt whose issue has been announced are kept unchanged, the collector is
not required to provide the sample receipt from the second and subsequent
issues of receipts.
d) With regard to receipts whose
issue has been announced and which have the collector’s name and address
pre-printed but are unused, when the collector’s name and address are changed
but its TIN and supervisory tax authority are unchanged, the collector may
continue using such receipts by stamping its new name and address next to its
name and address pre-printed on such receipts, and send a notification of changes
to the announcement of receipt issue to the supervisory tax authority, using
Form No. 02/DCPH-BLG in Appendix IA enclosed herewith.
In case of relocation of the
collector’s business location resulting in change of its supervisory tax
authority, if the collector wants to continue using receipts whose issue has
been announced, it shall submit the report on use of receipts to the tax
authority in charge of the province from which it relocates, stamp its new
address on receipts when they are used, and send the list of unused receipts,
using form No. 02/BK-BLG in Appendix IA enclosed herewith, and the notification
of changes to the announcement of receipt issue to the tax authority in charge
of the province to which it relocates (in which the quantity of unused receipts
must be specified). If the collector stops using the receipts whose
issue has been announced, it shall destroy unused receipts and notify the
receipt destruction result to the tax authority in charge of the province from
which it relocates, and send the new announcement of receipt issue to the tax
authority in charge of the province to which it relocates.
Article 37. Issuance of and authorization to
issue receipts
1. Issuance of receipts
An issued receipt must accurately
reflect the conducted economic transaction; numbers of receipts shall be issued
in ascending order.
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2. Receipts which are made
according to the provisions of Clause 1 of this Article are legal records used
for payment, accounting and financial statements.
If a receipt is not made according
to the provisions of Clause 1 of this Article, it shall be not valid for
payment, accounting and financial statement.
3. Authorization to issue receipts
a) A collector may authorize third
party to issue receipts. The authorization to issue receipts must be made
in writing and notified to the supervisory tax authorities of the collector and
authorized party according to Form No. 02/UN-BLG in Appendix IA enclosed
herewith at least 03 working days before receipts are issued by the authorized
party;
b) The written authorization must
contain adequate information about the receipt to be issued under authorization
(format, type, reference number, quantity of receipts (from number…..to
number….); purposes and duration of the authorization; method of delivery or
installation of receipts (if they are internally printed); method of payment
for receipts;
c) The collector shall prepare a
notification of authorization which must contain adequate information about the
receipt to be issued under authorization, purposes and duration of the
authorization as specified in the written authorization, and the name,
signature and seal (if any) of the collector’s representative, and send it to
the authorized party and send the announcement of issue of receipts to the tax
authority; such notification of authorization must be posted at a noticeable
place at the premises of the authorized party;
d) Receipts issued under
authorization must still bear the collector’s (i.e. the authorizing party’s)
name and seal which is appended to each receipt on its upper left corner (if
receipts are printed out from the authorized party's printer, the collector's
seal is not required);
dd) If a collector distributes
externally-printed receipts of the same reference number to its affiliated
units or authorized parties which shall directly collect fees/charges, it must
keep a log of distribution of receipts to each affiliated unit/authorized
party. Affiliated units/ authorized parties shall use receipts distributed by
the collector in ascending order;
e) The collector and authorized
party shall make periodic reports on receipts issued under authorization.
The collector shall submit report on use of receipts to its supervisory
tax authority in accordance with regulations herein (including the quantity of
receipts issued by its authorized parties). The authorized party is not
required to send the announcement of receipt issue and report on use of
receipts to the tax authority;
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Article 38. Reporting on use of internally- and
externally-printed receipts
1. Every collector shall submit
report on use of receipts on a quarterly basis.
The quarterly report on use of receipts must be
submitted by the last day of the first month of the quarter following the
reporting quarter.
2. A report on use of receipts
shall contain the following information: The collector’s name, TIN (if
any) and address; type of receipt; form number and reference number of the
receipt; the quantity of unused receipts at the beginning of the period, and
the quantity of receipts bought in the period; the quantity of receipts used,
cancelled, lost and destroyed in the period; the quantity of unused receipts at
the end of the period; If no receipts are used during the period, the
quantity of receipts used in the period specified in the report shall be zero
(0). If the quantity of unused receipts specified in the report on use of
receipts in the previous period is zero (0) and no announcement of issue of
receipts is made and no receipts are used during this period, the report on use
of receipts is not required.
If a third party is authorized to
issue receipts, the collector shall still submit report on use of receipts.
The report on use of receipts
shall be made using Form No. BC26/BLDT or Form No. BC26/BLG in Appendix IA
enclosed herewith.
3. A collector that is dissolved,
fully or partially divided, merged or has its ownership transferred, it shall
submit the report on use of receipts by the same deadline for submission of
fee/charge statements.
Article 39. Destruction of receipts
1. Receipts shall be destructed in
the following cases:
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- Receipts issued by
accounting units shall be destroyed in accordance with regulations of the Law
on accounting.
- Collectors must destroy their
receipts which are no longer used.
- Receipts which are not yet
issued but are exhibits of lawsuit cases shall not be destroyed and must be
handled in accordance with regulations of laws.
2. Receipts certified to be
destroyed
- Destruction of externally- or
internally-printed receipts means the burning, cutting, shredding or use of
another destruction method as long as the destroyed receipts can no longer be
read.
- Destruction of electronic
receipts means a method adopted to make electronic receipts no longer exist on
the information system or make the information contained in such electronic receipts
inaccessible and un-referable.
Unless otherwise prescribed by
competent authorities, electronic receipts whose retention period has expired
as prescribed in the Law on accounting shall be destroyed. The destruction of
electronic receipts must avoid causing any impact on the integrity of the
electronic receipts that have not been destroyed and the normal operation of
the information system.
3. Procedures for destruction of
receipts
a) Receipts must be destroyed
within 30 days from the date on which the destruction is notified to the
supervisory tax authority.
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b) The collector shall make the
list of receipts to be destroyed. The list of receipts to be destroyed must
specify the name, form number and reference number of the receipt, quantity of
receipts to be destroyed (from number….to number…., or number of each receipt
to be destroyed if the receipt numbers are not continuous).
c) The collector shall establish a
receipt destruction council. The receipt destruction council is comprised
of senior representatives and representatives of the accounting department of
the collector in charge of collecting other amounts payable to state
budget.
d) The receipt destruction record
must bear signatures of members of the receipt destruction council who shall
assume legal liability for any mistakes thereof.
dd) A receipt destruction dossier
includes: The decision on establishment of the receipt destruction
council; the list of receipts to be destroyed; the receipt destruction record;
and the notice of receipt destruction result.
The receipt destruction dossier
must be kept by the collector. The notice of receipt destruction result is made
using Form No. 02/HUY-BLG in Appendix IA enclosed herewith into 02 copies of
which one copy is kept by the collector, and the other is sent to the
collector’s supervisory tax authority within 05 working days from the date of
receipt destruction. The notice of receipt destruction result must specify
type, reference number of destroyed receipt, quantity of destroyed receipts
(from number…..to number….), reasons, date and time, and method of destruction.
e) Tax authorities shall take
charge of destroying receipts which are printed according to orders of a
Provincial Department of Taxation, are not sold but no longer used. b) The
General Department of Taxation shall promulgate procedures for destruction of
receipts printed according to orders of Provincial Departments of Taxation.
Article 40. Handling of lost, burnt or damaged
externally- or internally-printed receipts
1. The collector shall make a
report on any lost, burnt or damaged receipts, whether they are issued or not,
and provide its supervisory tax authority with the following information within
05 working days from the occurrence of such loss, burning or damage, including:
name, TIN and address of entity causing the receipt loss, burning or damage as
specified in the case record, type, form number and reference number of the
receipt, quantity of receipts (from number….to number…..) and copies of
receipts. If the deadline (i.e. 05th day) falls on a day off as prescribed by
law, the deadline shall be the next business day.
The report on loss, burning or
damage to receipts is made using Form No. BC21/BLG in Appendix IA enclosed
herewith.
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Chapter IV
DEVELOPMENT AND SEARCHING
OF INVOICE/RECORD INFORMATION
Section 1. DEVELOPMENT OF INVOICE/RECORD
INFORMATION
Article 41. General rules
1. Invoice/record information
systems shall be uniformly developed and managed by central and local
authorities, and conformable with IT technical regulations and standards.
2. The invoice/record database
shall facilitate tax administration and other state management tasks;
facilitate socio-economic development; ensure safety, security and national
security.
3. Invoice/record information and
data shall be collected, updated, maintained, accessed and used on a regular
basis; be accurate, truthful and objective.
4. The development, management, use and update of
the invoice/record database shall be accurate, scientific, objective and in a
timely manner.
5. The invoice/record database shall be developed,
connected and shared electronically in order to ensure convenient and effective
management, provision and use of information and data.
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7. The invoice/record database
shall be connected and exchanged with information systems and databases of
relevant ministries, central and local authorities.
Article 42. Development of IT infrastructure and
software systems serving management, operation and use of electronic
invoice/record information system
1. The IT infrastructure consists of computers
(servers), networking equipment, network security hardware or software,
database, storage devices, peripheral devices, auxiliary devices and local
networks.
2. The software system serving management,
operation and use of the electronic invoice/record information system consists
of the operation system, database management system and software applications.
Article 43. Development, collection, processing
and management of invoice/record information system
1. Development of the
invoice/record information system
a) The invoice/record database is a collection of
organized invoice/record data that can be accessed, managed and updated via
electronic devices.
b) The invoice/record database managed by tax
authorities shall be developed by the General Department of Taxation and State
Treasury in cooperation with relevant units in conformity with the architecture
of Vietnam’s Electronic Government, including the following functions:
registration, invoice/record cancellation, information about e-invoices to be
sent by sellers to tax authorities, record information sent to tax authorities,
and invoice/record-related information about tax declaration.
2. Collection and update of
invoice/record information
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3. Processing of invoice/record
information
The General Department of Taxation shall process
information and data before they are stored in the national database with the
aims of ensuring rationality and uniformity. Information processing tasks
include:
a) Inspection and assessment of conformity to
regulations and procedures during collection of information and data;
b) Inspection and assessment of legal grounds and
reliability of information and data;
c) Compilation, arrangement and classification of
information and data according to regulations;
d) For information and data updated from
specialized databases, their managing authorities shall be responsible for the
accuracy of the information and data.
4. Management of the
invoice/record information system
The General Department of Taxation shall manage the
invoice/record information system as follows:
a) Develop, manage, operate and use the
invoice/record information system and provide public e-invoice/electronic
record services where necessary;
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c) Provide instructions, inspect and supervise the
management and operation of the invoice/record information system by local tax
authorities;
d) Formulate and promulgate regulations on
accessibility to the invoice/record information system; manage the connection,
sharing and provision of data for databases of Ministries, local and central
authorities;
dd) Take charge and cooperate with relevant units
in development of software programs in the invoice/record information system.
Section 2. SEARCHING, PROVISION AND USE OF
E-INVOICE INFORMATION
Article 44. Rules for searching, provision and
use of e-invoice information
1. E-invoice information shall be searched for,
provided and used for completing tax procedures, making payments via banks and
other administrative procedures; verifying the legitimacy of goods sold on the
market.
2. E-invoice information must be only searched for
and provided by authorized persons in an adequate and timely manner.
3. The provided e-invoice information must be used
for its intended purposes, serving professional operations within the functions
and tasks of the information user, and in a manner that complies with
regulations of the Law on protection of state secrets.
Article 45. Searching of e-invoice information
for inspection of goods sold on the market
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2. When any failure to search e-invoice data due to
unexpected events, incidents or natural disasters causing impacts on the access
to the Internet network occurs, competent authorities and persons performing
inspection tasks may search e-invoice information by sending messages.
Article 46. E-invoice information providers and
users
1. The General Department of Taxation shall provide
e-invoice information at the request of central authorities and organizations
performing state management tasks. Provincial Departments of Taxation, and
Sub-departments of Taxation shall provide e-invoice information at the request
of regulatory authorities and organizations performing state management tasks
of the same level.
2. E-invoice information users include:
a) Enterprises, business entities, household or
individual businesses that are providers of goods or services; buyers of goods
or services;
b) Regulatory authorities that use e-invoice
information for competing administrative procedures as prescribed by law;
verifying the legitimacy of goods sold on the market;
c) Credit institutions that use e-invoice
information for their completion of procedures for tax and payments via banks;
d) E-invoice service providers.
dd) Organizations that use electronic record
information for deducting PIT.
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1. Information users, including enterprises,
business entities, household or individual businesses that are sellers of
goods/services, and buyers of goods/services, shall access the web portal of the
General Department of Taxation for searching e-invoice information according to
contents of e-invoices.
2. Information users, including regulatory
authorities, credit institutions, e-invoice service providers that have signed
the information exchange regulation or contracts, shall register for and be
granted the right to access, connect and use e-invoice information from the
General Department of Taxation as follows:
a) Apply a valid digital signature as prescribed by
law;
b) Perform line coding;
c) Ensure information security as prescribed by
law;
d) Meet technical requirements laid down by the
General Department of Taxation, including: Information items, data format,
connection method and information exchange frequency.
Information users prescribed in Clause 2 of this
Article shall assign their units or persons in charge of registering the use of
e-invoice information (hereinafter referred to as “responsible applicant”) and
send written notification thereof to the General Department of Taxation.
Article 48. Publishing and searching of
e-invoice information
1. E-invoice information published on the web
portal includes contents of e-invoices prescribed in Article 10 hereof, and the
e-invoice status.
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3. E-invoice information must be displayed on the
enterprise’s system according to the order of e-invoice contents as prescribed
in Article 10 hereof.
Article 49. Registration, modification and
termination of use of e-invoice information
1. Registration for use of e-invoice information
and modification thereof
a) The responsible applicant of the information
user shall send an application, using Form No. 01/CCTT-DK in Appendix II
enclosed herewith, to the General Department of Taxation for registration of
use of e-invoice information or modification thereof.
b) Within 02 working days from receipt of the
application, the General Department of Taxation shall consider approving the
registration or modification thereof, and give a notice of application
processing result (using Form No. 01/CCTT-NT in Appendix II enclosed herewith)
to the responsible applicant of the information user. If an application
is refused, reasons for such refusal must be given.
2. Procedures for registration, extension or
revocation of accounts to access the web portal for using e-invoice information
(hereinafter referred to as “user accounts”):
a) The responsible applicant of the information
user shall send an application, using Form No. 01/CCTT-DK in Appendix II
enclosed herewith, to the General Department of Taxation for registration,
extension or revocation of a user account;
b) Within 02 working days from receipt of the
application, the General Department of Taxation shall consider granting a new
user account, extending validity period or revoking an existing user account,
and give a written notification thereof to the information user. If an
application is refused, reasons for such refusal must be given.
Information about new user accounts shall be sent
to responsible applicants from email addresses or telephone numbers officially
announced by the General Department of Taxation;
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At least 30 days before the validity period of
provision of e-invoice information in the messaging form expires, the General
Department of Taxation shall give a written notification thereof to the
responsible applicant of the information user. Such notification shall be sent
in the forms of email or messages from email addresses or telephone numbers
officially announced by the General Department of Taxation.
3. Registration, extension and cancellation of
provision of e-invoice information by messaging to telephone numbers:
a) The responsible applicant of the inspecting
authority shall send an application, using Form No. 01/CCTT-NT in Appendix II
enclosed herewith, to the General Department of Taxation for registration,
extension or cancellation of provision of e-invoice information in the
messaging form;
b) Within 02 working days from receipt of the
application, the General Department of Taxation shall consider approving the
application and give a written notification thereof to the responsible
applicant of the information user. If an application is refused, reasons for
such refusal must be given;
c) The registration or extension of provision of
e-invoice information in the messaging form shall be valid for 24 months or
another period as requested by the information user but not exceeding 24 months
from the date on which the General Department of Taxation sends its notice of
application processing result to the responsible applicant of the information
user.
At least 30 days before the validity period of
provision of e-invoice information in the messaging form expires, the General
Department of Taxation shall give a written notification thereof to the
responsible applicant of the information user. Such notification shall be sent
in the forms of email or messages from email addresses or telephone numbers
officially announced by the General Department of Taxation.
4. Procedures for connection or disconnection
between the information user’s system and the web portal for using e-invoice
information:
a) The responsible applicant of the information
user shall send an application for connection or disconnection to the web
portal, using Form No. 01/CCTT-KN in Appendix II enclosed herewith, to the
General Department of Taxation;
b) Within 03 working days from receipt of the
application, the General Department of Taxation shall send a written notice of
approval or refusal to approve the application to the responsible applicant of
the information user. If an application is refused, reasons for such refusal
must be given;
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- If the survey team comes to a conclusion that the
information user’s system is satisfactory, within 10 working days, the General
Department of Taxation shall notify the information user in writing of its
eligibility for connection and cooperation in making connection between systems
to provide e-invoice/electronic record information.
- If the survey team comes to a conclusion that the
information user’s system is unsatisfactory, within 10 working days, the
General Department of Taxation shall notify the information user in writing of
its ineligibility for connection to the web portal.
d) If an application for disconnection is approved,
after sending a written notification, the General Department of Taxation shall
cooperate with the information user to make the requested disconnection.
Article 50. Termination of provision or use of
e-invoice information
1. The General Department of Taxation shall revoke
the user account for accessing its web portal or cancel the provision of
e-invoice information in the messaging form in the following cases:
a) The disconnection is made at the request of the
responsible applicant of the information user;
b) The validity period of the user account or
provision of e-invoice information in the messaging form expires;
c) The user account or telephone number has been
not used for searching e-invoice information for a consecutive period of 06
months;
d) The information user is found to have not used
e-invoice information for its intended purposes and serving professional
operations within its functions and tasks, or have used it inconsistently with
regulations of the Law on protection of state secrets.
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a) The disconnection is made at the request of the
responsible applicant of the information user;
b) The information user is found to have not used
e-invoice information for its intended purposes and serving professional operations
within its functions and tasks, or have used it inconsistently with regulations
of the Law on protection of state secrets.
3. At least 05 working days before the official
date of termination of provision or use of e-invoice information (except cases
where the termination is made at the request of the responsible applicant of
the information user), the General Department of Taxation shall give a written
notification of termination of provision or use of e-invoice/electronic record
information to the responsible applicant of the information user, in which
reasons for such termination must be specified.
Article 51. Time limit for provision of
e-invoice information
Within 05 minutes from receipt of the request, a
response shall be sent from the web portal to the information user to provide:
1. E-invoice information
Reasons must be provided in case the system fails
or no e-invoice information is found.
2. If a large amount of information is requested,
the time limit for information provision shall be notified by the General
Department of Taxation.
Article 52. Responsibilities of General
Department of Taxation
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a) Ensure convenient access by users; provide
searching tools which must be easy to use and provide accurate results;
b) Provide information and data in the format
prescribed in standards and/or technical regulations in order that information
and data may be easily downloaded, quickly shown and printed by popular
electronic devices;
c) Ensure uninterrupted and stable operation of the
web portal, and information security;
d) Play the leading role in giving instructions and
assistance in operating the web portal.
2. Manage the registration of use of
e-invoice/electronic record information by information users.
3. Announce its email addresses and telephone
numbers which are used for providing e-invoice/electronic record information.
4. Formulate and announce technical requirements to
be satisfied for making connections to the web portal.
5. In case of suspension of provision of e-invoice
information, the General Department of Taxation shall notify it to the
information user. Such notification must indicate the expected time for
resumption of provision of e-invoice information.
Article 53. Responsibilities of information
users
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2. Prepare appropriate technical facilities and
equipment to ensure searching, connection and use of e-invoice information.
3. Apply for the right to access, search and use
e-invoice information.
4. Manage and keep confidentiality of information
about the user account which is used for accessing the web portal, or the
telephone number which is used for receiving e-invoice/electronic record
information messaged by the General Department of Taxation.
5. Ensure the development and operation of the
system receiving e-invoice information.
Article 54. Funding
Funding for searching, provision and use of
e-invoice information by regulatory authorities as referred to in this document
shall be derived from state budget on the basis of approved annual expenditure
estimates of regulatory authorities as prescribed in regulations and laws in
force.
Chapter V
RIGHTS, OBLIGATIONS AND RESPONSIBILITIES OF
ORGANIZATIONS AND INDIVIDUALS IN USE AND MANAGEMENT OF INVOICES/RECORDS
Article 55. Rights and obligations of sellers of
goods/providers of services
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a) Generate unauthenticated e-invoices if meeting
the requirements laid down in Clause 2 Article 91 of the Law on tax
administration No. 38/2019/QH14;
b) Use authenticated e-invoices if being eligible
as prescribed in Clauses 1, 3, 4 Article 91 of the Law on tax administration
No. 38/2019/QH14;
c) Use tax authority-ordered printed invoices as
prescribed in Article 24 hereof;
d) Use legal invoices to serve business operations;
dd) File lawsuits against entities infringing upon
rights to generate, issue and use legal invoices.
2. A seller of goods or service provider shall be
obliged to:
a) Issue and give invoices when selling goods or
providing services to customers;
b) Manage the generation of invoices as prescribed
herein;
c) Register for use of e-invoices as prescribed in
Article 15 hereof if using e-invoice an transmit e-invoice data to tax
authorities in case of use of unauthenticated e-invoices as prescribed in
Article 22 hereof;
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dd) Submit reports on use of invoices, using Form
No. BC26/HDG in Appendix IA enclosed herewith, to the supervisory tax authority
in case of purchase of invoices from tax authorities;
e) Send invoice data to tax authorities, using form
No. 01/TH-HDDT in Appendix IA enclosed herewith, in case of use of invoices
bought from tax authorities, and VAT declaration.
Article 56. Responsibilities of buyers of
goods/services
1. Request sellers to issue and give invoices when
buying goods/services.
2. Provide accurate information necessary for
sellers to issue invoices.
3. Sign copies of invoices which contain adequate
information in case two parties have agreed that the buyer shall sign invoices.
4. Use invoices for prescribed purposes.
5. Provide information on invoices for competent
authorities at their request; in case of use of tax authority-ordered printed invoices,
provide original invoices; in case of use of e-invoices, comply with
regulations on searching, provision and use of e-invoice information.
Article 57. Responsibilities of tax authorities
to manage e-invoices/electronic records
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a) Establish e-invoice, tax authority-ordered
printed invoice and electronic record databases used for the purposes of tax
management, state management by other regulatory authorities (including public
security forces, market surveillance forces, border guard forces and relevant
authorities) and checking and verification of invoices by enterprises,
organizations and individuals;
b) Notify types of invoices/records issued, lost as
reported or invalid.
2. Each Provincial Department of Taxation shall:
a) Manage the generation and issuance of
invoices/records by local organizations and individuals;
b) Place orders for printing and issue invoices
which shall be sold to eligible entities as prescribed herein;
c) Inspect generation, issuance and use of
invoices/records in the province.
3. Each Sub-department of Taxation shall:
a) Inspect the use of invoices for sale of goods or
provision of services; use of electronic records within the assigned scope of
tax management;
b) Monitor and inspect the cancellation of
invoices/records as prescribed by the Ministry of Finance within the assigned
scope of tax management.
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1. Enterprises and business entities doing business
in the following sectors: electricity, petroleum, post and telecommunications,
air transport, road transport, rail transport, sea transport, inland water
transport, clean water, finance and credit, insurance, healthcare, electronic
commerce, supermarket business or trading shall use e-invoices and provide
e-invoice data according to data formats announced by the General Department of
Taxation.
2. Credit institutions and payment service
providers shall provide electronic data about payment transactions through accounts
of organizations or individuals at the written request of tax authorities, and
provide information about their clients in accordance with regulations of the
Law on banking.
3. Manufacturers and importers of products subject
to excise tax that are required to use stamps by laws shall make connections of
information about printing and use of stamps and electronic stamps with tax
authorities. Information about printing and use of electronic stamps shall
serve as a basis for formulation, use and management of the e-invoice database.
Entities using electronic stamps shall pay fees for printing and use of
electronic stamps in accordance with regulations adopted by the Minister of
Finance of Vietnam.
4. Organizations and entities such as Market
Surveillance Agency, General Department of Land Administration, General
Department of Geology and Minerals of Vietnam, public security, transport and
health authorities and other entities concerned shall make connections to share
data and information necessary for use within their authority with the General
Department of Taxation in order to set up the e-invoice database.
Chapter VI
Article 59. Effect
1. This Decree 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 herein before July 01, 2022.
2. The Government’s Decree No. 51/2010/ND-CP dated
May 14, 2010, the Government’s Decree No. 04/2014/ND-CP dated July 17, 2014,
and the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018 shall
continue to be valid until June 30, 2022.
3. Clause 2 and Clause 4 Article 35 of the Government’s
Decree No. 119/2018/ND-CP dated September 12, 2018 are abrogated from November
01, 2020.
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5. Management and use of public property sales invoices
(physical invoices printed according to orders placed by the Ministry of
Finance of Vietnam) shall continue to comply with the provisions of the
Government’s Decree No. 151/2017/ND-CP dated December 26, 2017.
6. Management and use of physical invoices for sale
of national reserve goods shall continue to comply with the provisions of the
Circular No. 16/2012/TT-BTC dated February 08, 2012 of the Ministry of Finance
of Vietnam. If there is a notification of application of e-invoices for sale of
national reserve goods, sellers of national reserve goods must use e-invoices
as prescribed.
Article 60. Transition
1. Enterprises and business entities that have
informed the issue of externally-printed invoices or internally-printed invoices,
unauthenticated e-invoices or have registered the use of authenticated
e-invoices, or have purchased invoices from tax authorities before the date of
entry into force of this Decree are allowed to continue using these invoices
from the date of promulgation of this Decree to end of June 30, 2022, 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.
During the period from date of promulgation of this
Decree to June 30, 2022, when tax authorities advise business
establishments of conversion into e-invoices in accordance with the provisions
herein or of the Decree No. 119/2018/ND-CP dated September 12, 2018, if
they continue to use the aforesaid invoices because of their failure to meet
information technology infrastructure requirements, they must send their
invoice data to their supervisory tax authorities by using the Form No.
03/DL-HDDT in the Appendix IA enclosed herewith and submit their VAT
declaration forms. Receiving tax authorities must set up the database
containing their invoice data and have it posted on the web portal of the
General Department of Taxation to enable e-invoice data searches.
2. With respect to businesses established during
the period from the date of promulgation of this Decree to June 30, 2022, if
tax authorities order them to use e-invoices in accordance with the provisions
herein, they must follow the tax authority’s instructions. If they continue to
use the invoices prescribed in the Decree No. 51/2010/ND-CP dated May 14, 2010
and the Decree No. 04/2014/ND-CP dated January 17, 2014 because of their
failure to meet information technology infrastructure requirements, they shall
comply with the provisions of Clause 1 of this Article.
3. The Ministry of Finance of Vietnam shall provide
specific guidance on this Article.
Article 61. Responsibility for implementation
1. The Minister of Finance of Vietnam shall play
the leading role and cooperate with provincial People's Committees in making
information connections from POS cash registers in order to manage retailing
revenues of household and individual businesses in accordance with the
provisions of this Decree.
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3. Chairpersons of provincial People’s Committees
shall direct their affiliates and subordinate units within their jurisdiction to
implement this Decree./.
CERTIFIED BY
PP. MINISTER
DEPUTY MINISTER
Vo Thanh Hung
1 This document is consolidated from the
following 02 Decrees:
- The Government’s Decree No. 123/2020/ND-CP
dated October 19, 2020 prescribing invoices and records, coming into force from
July 01, 2022;
- The Government’s Decree No.
41/2022/ND-CP dated June 20, 2022 providing amendments to the Government’s
Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices
and records and the Government’s Decree No. 15/2022/ND-CP dated
January 28, 2022 prescribing tax exemption and reduction under Resolution No.
43/2022/QH15 of National Assembly on fiscal and monetary policies for supporting
socio-economic recovery and development program, coming into force from June
20, 2022.
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2 The Government’s Decree No. 41/2022/ND-CP
dated June 20, 2022 providing amendments to the Government’s Decree
No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and
records and the Government’s Decree No. 15/2022/ND-CP dated January
28, 2022 prescribing tax exemption and reduction under Resolution No.
43/2022/QH15 of National Assembly on fiscal and monetary policies for
supporting socio-economic recovery and development program is promulgated
pursuant to:
“The Law on Government
Organization dated June 19, 2015; the Law on Amendments to the Law on
Government Organization and the Law on Local Government Organization dated
November 22, 2019;
The Law on Tax Administration
dated June 13, 2019;
The Resolution No. 43/2022/QH15
dated January 11, 2022 of the National Assembly on fiscal and monetary policies
for supporting Socio-economic recovery and development program;
And at the request of the
Minister of Finance of Vietnam;”
3 Article 3 of the Government’s Decree No.
41/2022/ND-CP dated June 20, 2022 providing amendments to the Government’s
Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices
and records and the Government’s Decree No. 15/2022/ND-CP dated
January 28, 2022 prescribing tax exemption and reduction under Resolution No.
43/2022/QH15 of National Assembly on fiscal and monetary policies for
supporting socio-economic recovery and development program, coming into force
from June 20, 2022, stipulates:
“Article 3. Implementation organization and
effect
1. This Decree comes into force from the date on
which it is signed.
From February 01, 2022 until this Decree comes
into force, business entities that have followed the provisions prescribed in
Article 2 of this Decree are still eligible for VAT reduction, exemption from
invoice adjustment, and not subject to administrative violations against
regulations on taxation and invoices.
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3. Ministers, heads of
ministerial agencies, heads of Governmental agencies, Chairpersons of Provincial
People’s Committees and relevant enterprises, organizations, household
businesses, and individuals shall be implement this Decree.”