NEW GOVERNMENT DECREE REGULATIONS ON Bills, DOCUMENTS - DECREE 123/2020 / ND-CP

On October 19, 2020, the Government has just issued Decree 123/2020 / ND-CP on invoices and documents. Tax Agent TASCO would like to inform you of the full text of this new Government Decree.

DECREE

REGULATIONS ON Bills and vouchers

Pursuant to the Law on Government Organization 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 3, 2008; Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013; Law amending and supplementing a number of articles of tax laws dated November 26, 2014; Law amending and supplementing a number of articles of the Law on Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration dated April 6, 2016;

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

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

Pursuant to the Law on Information Technology dated June 29, 2016;

At the request of the Minister of Finance;

The Government promulgates a Decree on invoices and documents.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree provides for the management and use of invoices when selling goods and providing services; the management and use of vouchers when performing tax, fee and fee collection procedures and defining the tasks, powers and responsibilities of agencies, organizations and individuals in the management and use of goods application, vouchers.

Article 2. Subjects of application

1. Organizations and individuals selling goods and providing services include:

a) Enterprises established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives and unions of cooperativess;

c) Business households, individuals, cooperation groups;

d) Public non-business units that sell goods or provide services;

dd) The organization is not an enterprise but does business.

2. Organizations and individuals that purchase goods and services.

3. Organizing the collection of taxes, fees and charges.

4. Taxpayers, fees and charges.

5. Organizations responsible for withholding personal income tax.

6. Organizations that print invoices and vouchers; organizations providing self-printing software vouchers; organizations providing electronic invoice and voucher services.

7. Tax offices include the General Department of Taxation, the Tax Department, and the Tax Department (including the Regional Tax Department).

8. Customs offices include the General Department of Customs, the Customs Department, the Post-Customs Clearance Inspection Department, and the Customs Sub-Department.

9. Organizations and individuals involved in the management and use of invoices and vouchers.

Article 3. Interpretation of terms

In this Decree, the terms below are construed as follows:

1. Invoice is an accounting voucher made by organizations or individuals selling goods or providing services, recording information on goods sale or service provision. Invoices are presented in the form of electronic invoices or invoices printed by tax authorities.

2. Electronic invoice means an invoice with or without the code of the tax agency shown in the form of electronic data prepared by an organization or individual that sells goods or provides services by electronic means for recording. receive information about selling goods and providing services in accordance with the law on accounting and taxation, including invoices generated from a cash register with electronic data transfer connection with the tariff, in which:

a) E-invoice with the tax authority's code is an electronic invoice issued by the tax authority before the organization or individual sells goods or provides services to the buyer.

The tax authority's code on the e-invoice includes a transaction number that is a unique number generated by the tax authority's system and a string of characters encoded by the tax authority based on the seller's information. bill.

b) An electronic invoice without the tax authority's code is an electronic invoice sent to the buyer by an organization selling goods or providing services without the code of the tax authority.

3. Invoices ordered by tax agencies are invoices shown in paper form ordered by tax offices for sale to eligible organizations or individuals and cases where they are eligible to purchase invoices from tax agencies according to regulations. Article 23 of this Decree for use when selling goods or providing services.

4. Vouchers are documents used to record information about withheld taxes, tax revenues, charges and fees belonging to the State budget according to the provisions of tax administration law. Vouchers specified in this Decree include personal income tax withholding vouchers, tax, fee and charge receipts, which are electronically displayed or ordered or printed.

5. Electronic vouchers including vouchers and receipts under Clause 4 of this Article are presented in the form of electronic data issued by organizations or individuals responsible for tax withholding to taxpayers or by organizations. to collect taxes, fees and charges electronically issued to the payer in accordance with the law on charges, fees and taxes.

6. Ordered and self-printed vouchers include vouchers and receipts under Clause 4 of this Article, which are presented in paper form ordered by tax agencies, tax, fee and charge collection organizations according to forms for use or self-print on computer devices, cash registers or other devices when tax deduction, when collecting taxes, fees, charges in accordance with the law on fees, charges, tax laws.

7. Legal invoices and vouchers are invoices and vouchers to ensure the correctness and completeness of the form and content according to the provisions of this Decree.

8. Counterfeit invoices and vouchers are invoices and vouchers which are printed or created according to the form of invoices and vouchers which have been notified of issuance by other organizations or individuals or printed or created with the same number of the same sign branding invoices, vouchers or forging electronic invoices, electronic vouchers.

9. Illegal use of invoices or vouchers is the use of fake invoices and vouchers; using invoices and vouchers which are not yet valid and have expired; using invoices that are stopped using during the time they are enforced by the measure of stopping using invoices, unless they are allowed to use them according to tax authorities' notices; using e-invoices not registered for use with tax authorities; using e-invoices without the code of the tax agency in case of using e-invoices with the code of the tax agency; using invoices for purchasing goods and services with the date on which the invoice is issued from the date the tax agency determines that the seller does not operate at the business address registered with a competent state agency; use of invoices and vouchers of purchase of goods and services with the date on which the invoice or document is issued before the date on which the invoice issuer is determined, the voucher does not operate at the business address registered with the state agency has The authority or no notification of the tax authority on the fact that the invoicing party does not operate at the business address registered with the competent authority but the tax authority or the police or other authorities. Other functions have concluded that invoices and documents are not legal.

Illegal use of invoices and vouchers is the use of: Invoices and vouchers do not contain all compulsory contents as prescribed; invoice erasing, repairing improperly; using false invoices and vouchers (invoices and vouchers with items and contents of economic operations recorded but the purchase and sale of goods or services is not partly or wholly untrue); use invoices that incorrectly reflect actual values ​​arising or issue false invoices or fake invoices; using invoices with differences in the value of goods or services or compulsory criteria between copies of invoices; use invoices to turn around when transporting goods in circulation or use invoices of these goods or services to prove other goods or services; using invoices and vouchers of other organizations or individuals (except invoices of tax authorities and authorized cases) to validate purchased goods or services or sold goods or services. out; using invoices and vouchers that the tax authorities or the police or other authorities have concluded are illegal use of invoices and vouchers.

10. Cancellation of invoices and documents means making such invoices and documents invalid.

11. Destroying invoices and vouchers:

a) Destruction of electronic invoices and documents is a measure to make e-invoices and e-documents no longer exist on the information system, unable to access and refer to information contained in electricity invoices. electronic documents.

b) Destroying invoices printed or self-printed by tax authorities is the use of burning, cutting, shredding or other forms of destruction, ensuring that invoices and documents have been printed. destruction will not be able to reuse the information or data on it.

12. Electronic invoice service-providing organization means an organization providing solutions for creating, connecting, receiving, transmitting, receiving, storing and processing data of e-invoices with codes of tax agencies. and no tax authority code. Providers of e-invoice services include: An e-invoice solution provider with a code of the tax authority and no code of the tax authority for the seller and buyer; organize the connection to receive, transmit and store e-invoice data with the tax agency.

13. E-invoice database, e-voucher is a collection of data on electronic invoices of organizations, enterprises and individuals when selling goods, providing services and information. about electronic vouchers used by organizations and individuals.

Article 4. Principles of making, managing and using invoices and vouchers

1. When selling goods or providing services, the seller must make an invoice to hand it over to the buyer (including also the cases in which goods or services are used for promotion, advertisement, or sample goods; goods or services. cases used to give, donate, present, exchange, pay on behalf of employees and internal consumption (except for goods circulated internally to continue production); export goods in the form of loans , loan or return of goods) and have full contents as prescribed in Article 10 of this Decree, in case of using e-invoices, it must be in the standard data format of tax authorities as prescribed in Article 12 of this Decree.

2. When deducting personal income tax, when collecting taxes, charges and fees, the tax deduction organization, the fee and the fee collector, the tax collector must make tax withholding vouchers and tax collection receipts. Charges and fees assigned to income earners are subject to tax deduction, taxpayers and payers of fees and charges and must contain all details as prescribed in Article 32 of this Decree. In case of using an electronic receipt, it must follow the standard data format of the tax agency. In case the individual authorizes tax finalization, no personal income tax withholding documents are issued.

For individuals who do not sign a labor contract or sign a labor contract of less than 03 months, the income paying organization or individual may choose to issue a tax deduction voucher for each tax deduction or issue a withholding document. for multiple tax deductions in a tax period. For individuals signing labor contracts from 03 months or more, income-paying organizations and individuals only issue to individuals one tax withholding voucher in a tax period.

3. Before using invoices and receipts, enterprises, economic organizations, other organizations, business households, individuals, and organizations collecting taxes, fees and charges must register for use with tax offices. or make the issuance notice as prescribed in Article 15, Article 34 and Clause 1 Article 36 of this Decree. For invoices and receipts ordered by tax authorities, tax agencies shall issue notices under Clause 3 of Article 24 and Clause 2 of Article 36 of this Decree.

4. In the course of use, business organizations, households and individuals must report on the use of purchased invoices from the tax agency, report on the use of invoices purchased, self-printed or purchased receipts from the agency. tariff as prescribed in Articles 29 and 38 of this Decree.

5. The registration, management and use of e-invoices and electronic vouchers must comply with the provisions of the law on electronic transactions, accounting, taxation, tax administration and this Decree. .

6. Invoice data, vouchers when selling goods, providing services, data and vouchers when making tax payment, withholding tax and paying taxes, fees and charges is the database. to serve tax administration and to provide information on invoices and documents to relevant organizations and individuals.

7. Goods seller or service provider means an enterprise, economic organization or other organization authorized to a third party to issue e-invoices for goods sale or service provision. An invoice authorized to a third party must still show the name of the seller who is the authorizing party. The authorization must be determined in writing between the principal and the authorizing party that fully shows information about the proxy invoice (authorization purpose; authorization period; authorized invoice payment method ) and must notify the tax authority when registering to use e-invoices. If the authorized invoice is an electronic invoice without the tax authority's code, the authorizing party must transfer the e-invoice data to the tax authority through the service provider. The Ministry of Finance specifically guides this content.

8. The charge and fee collector may authorize a third party to make a receipt of the fee and charge collection. The receipt authorized for a third party still contains the name of the fee and charge collector that is the authorizing party. The authorization must be determined in writing between the principal and the authorizing party that fully shows information about the authorization receipt (authorization purpose; authorization period; payment method of authorization receipt ) and must notify the tax authority when notifying the issue of receipts.

Article 5. Prohibited acts in the field of invoices and vouchers

1. For tax officials

a) Causing troubles or difficulties for organizations or individuals that come to buy invoices and vouchers;

b) Having acts of covering up or colluding with organizations or individuals to use illegal invoices and vouchers;

c) Receive a bribe when inspecting and examining invoices.

2. For organizations and individuals selling or supplying goods or services, organizations and individuals with related rights and obligations

a) Committing fraudulent acts such as using illegal invoices or using invoices illegally;

b) Obstructing tax officials from performing official duties, specifically acts of obstructing damage to the health and dignity of tax officials while inspecting and examining invoices and documents;

c) Illegally accessing, falsifying or destroying the information system of invoices and documents;

d) Bribing or committing other acts related to invoices and documents for illegal purposes.

Article 6. Preserving and archiving invoices and vouchers

1. Invoices and vouchers are preserved and preserved:

a) Safety, confidentiality, integrity, completeness, no alteration or deviation during the storage period;

b) Storing properly and for a full period of time according to the provisions of the accounting law.

2. Electronic invoices and electronic vouchers are preserved and stored by electronic means. Agencies, organizations and individuals have the right to choose and apply a form of preservation and storage of e-invoices and e-documents suitable to the characteristics of operation and technology application capabilities. Electronic invoices and electronic vouchers must be ready to print or look up upon request.

3. Invoices ordered or printed by tax agencies, and self-printed and preserved vouchers must be preserved and archived in accordance with the following requirements:

a) Invoices and vouchers that have not been used are stored and preserved in warehouses according to the storage and preservation regime of valuable documents.

b) Invoices and vouchers made in accounting units are archived according to the regulations on archiving and preserving accounting vouchers.

c) Invoices and vouchers made in organizations, households and individuals that are not accounting units are stored and preserved as private property of such organizations, households or individuals.

Article 7.- Converting electronic invoices, electronic vouchers into invoices, paper vouchers

1. Electronic invoices and legal electronic vouchers are converted into invoices and paper vouchers when economic and financial operations arise or at the request of tax administration agencies or inspection agencies. payment, inspection, examination, investigation and in accordance with the law on inspection, examination and investigation.

2. The conversion of e-invoices, electronic vouchers into invoices, paper vouchers must ensure the match between the contents of e-invoices, electronic vouchers and invoices, paper vouchers after the transfer. change.

3. Electronic invoices, electronic vouchers are converted into invoices, paper documents, invoices and paper documents are only valid for recording and monitoring according to the provisions of law on accounting. Law on electronic transactions, not valid for transactions and payments, except for invoices generated from cash registers with electronic data transfer connection with tax authorities as prescribed in this Decree. .

chapter II

REGULATIONS ON BILLING

Section 1. GENERAL PROVISIONS

Article 8. Types of invoice

Invoices specified in this Decree include the following types:

1. Value added invoices are invoices for organizations that declare value-added tax according to the deduction method used for the following activities:

a) Domestic sale of goods and services;

b) International transportation;

c) Export to the free trade zone and other circumstances considered export;

d) Exporting goods and providing services abroad.

2. Sale invoice is an invoice for organizations and individuals as follows:

a) Organizations and individuals declare and calculate value-added tax according to the direct method used for:

- Selling goods and providing services in the country;

- International transport activities;

- Export into a non-tariff zone and other deemed export circumstances;

- Exporting goods and providing services abroad.

b) Organizations and individuals in the free trade zone when selling goods or providing services to the inland and when selling goods or providing services between organizations and individuals in the free trade zone, exporting Importing goods and providing services abroad, on the invoice clearly write "For organizations and individuals in the non-tariff zone".

3. An electronic invoice for selling public assets is used when selling the following assets:

a) Public property in agencies, organizations and units (including state-owned houses);

b) Infrastructure assets;

c) Public assets assigned by the State to enterprises for management, excluding the state capital in the enterprise;

d) Project assets using state capital;

dd) All-people ownership rights are established;

e) The public property is recovered under a decision of a competent authority;

g) Supplies and materials recovered from the disposal of public property.

4. National reserve sales electronic invoices are used when agencies and units under the system of state reserve agencies sell national reserve goods according to the provisions of law.

5. Other types of invoices, including:

a) Stamps, tickets, cards with the form and content specified in this Decree;

b) Air freight bill; receipts of international freight charges; banking service charge receipts, except for the case specified at Point a of this Clause, have the form and content established according to international practices and relevant provisions of law.

6. Vouchers to be printed, issued, used and managed such as invoices include delivery bills cum internal transport, and warehouse release notes sent for sale by agents.

7. The Ministry of Finance shall guide the forms of displaying types of invoices for the subjects specified in Article 2 of this Decree for reference during the implementation.

Article 9. Time of making an invoice

1. The time of making an invoice for the sale of goods (including the sale of state property, property confiscated, the sale of state funds and the sale of national reserve) is the time when the ownership or use right is transferred. use the goods for the buyer, regardless of whether the money has been collected or not.

2. The time of billing for a service provision is the time when the service provision is completed regardless of whether the money has been collected or not. In case a service provider charges money before or during the provision of the service, the time of making an invoice is the time of collection (not including the collection of deposits or advances to ensure the performance of the supply contract. providing services: accounting, auditing, financial and tax consultancy; price appraisal; survey, technical design; supervision consultancy; construction investment project formulation).

3. In case of multiple deliveries or delivery of each service item or stage, each delivery or handover must be invoiced for the corresponding quantity and value of delivered goods or services.

4. The time of making an invoice in some specific cases is as follows:

a) For cases of providing large quantities of services, which arise regularly, it is necessary to check data between service providers and customers and partners, like the case of service provision. direct assistance for air transport, aviation fuel supply, electricity supply activities (except for the subjects specified at Point h of this Clause), water, television services, postal services delivery (including agency services, collection and payment services), telecommunications services (including value-added telecommunications services), logistics services, information technology services (except in the case specified at Point b of this Clause) are sold in a certain period, the time of making an invoice is the time when data verification between parties is completed but not later than the 7th of the month after the month when the supply arises. service provision or not exceeding 07 days from the end of the convention period. The conventional period as a basis for calculating the quantity of goods or services to be provided is based on the agreement between the unit selling goods or providing services with the buyer.

b) For telecommunications services (including value-added telecommunications services), information technology services (including intermediary payment services used on telecommunications platforms, information technology) verification of data on connection between service providers must be performed, the time of making an invoice is the time when the data check on service charges is completed according to the economic contract between the service provider. but no later than 2 months from the month when connection service charge arises.

In case of providing telecommunication services (including value-added telecommunication services) through the sale of prepaid cards, charging roaming charges when customers register to use the service without customers requiring exportation If the VAT application is not provided with the name, address, and tax code, at the end of each day or every month, the service establishment shall issue a single VAT invoice recording the total revenue generated by each service. get invoice or do not provide name, address, tax code.

c) For construction and installation activities, the time of making an invoice is the time of pre-acceptance test and hand-over of the work or work item, the completed construction and installation volume, regardless of whether the money has been collected. or have not collected money.

d) For organizations dealing in real estate, building infrastructure, building houses for sale or transferring:

d.1) In case the ownership or use right has not been transferred: If the project is implemented or the money is collected in the contract, the time of making the invoice is the collection date or according to payment agreement in the contract.

d.2) In case the ownership or use right has been transferred: The time of making an invoice shall comply with Clause 1 of this Article.

dd) The time of making an invoice in cases where a business organization buys air transport services through its website and the e-commerce system is made according to international practices within 5 consecutive days from the date the air transport service documents are issued on the website system and the e-commerce system.

e) For the search, exploration, extraction and processing of crude oil: The time of making invoices for selling crude oil, condensate, and products processed from crude oil (including the sale of products according to Government commitment) is the time when the buyer and the seller can determine the official selling price, regardless of whether the money has been collected or not.

For the sale of natural gas, associated gas and coal gas delivered by gas pipeline to the buyer, the time of making an invoice is the time when the buyer or seller determine the monthly volume of gas delivered at the latest. no more than 07 days from the date the seller sends the monthly gas volume notification.

If the guarantee agreement and the Government's commitment contain different provisions on the time of making an invoice, the provisions of the guarantee agreement and the Government's commitment shall apply.

g) For commercial retail and food and beverage establishments under the model of a system of stores selling directly to consumers but the accounting of all business activities is done at the head office. (the head office directly signs the contract for buying and selling goods and services; invoices for selling goods and services of each store to be exported through the cash register system of each store in the name of the head office) , the cash register system connected to the computer has not met the conditions for data transfer connection with the tax authority, every transaction of selling goods, providing food and drinks with the voucher printed on the customer, the data slip if the money is stored in the system and the customer does not have the need to receive electronic invoices, at the end of the day, the business establishment shall base on information from the cash register to synthesize and issue electronic invoices for goods sale transactions. Providing food and drinks during the day, in case customers request to issue electronic invoices, the business establishments shall issue electronic invoices and hand them over to customers.

h) For electricity sale activities of power generation companies on the electricity market, the time of making e-invoices is determined based on the time of checking payment data between the electricity system operator and the market. electricity schools, electricity generation units and electricity buyers according to regulations of the Ministry of Industry and Trade or electricity purchase and sale contracts guided and approved by the Ministry of Industry and Trade but no later than the last day of the deadline for tax declaration and payment for the month when a tax liability arises in accordance with the tax law. As for the electricity selling activities of power generation companies that have a guarantee of the Government on the time of payment, the time of making e-invoices is based on the Government's guarantee, guidance and approval by the Ministry of Industry and Trade. and electricity purchase and sale contracts signed between the electricity buyers and the electricity sellers.

i) The time of making an e-invoice for petrol and oil at retail stores to customers is the end of the sale of petrol and oil for each sale. The seller must ensure full storage of e-invoices in case of selling gasoline to customers who are non-business individuals or business individuals and ensure that they can be searched when requested by competent authorities.

k) For the case of providing air transport services or insurance services through agents, the time of making an invoice is the time when data verification between parties is completed but not later than the 10th of the month. after the month it arises.

l) In case of provision of banking, securities, insurance services, e-wallet money transfer services, the service of stopping and supplying power again of the power distribution unit to the buyer who is a non-business individual ( or business individuals) but have no need to get invoices, at the end of the day or at the end of the month, the total invoice is issued based on detailed information of each transaction arising in the day or month in the data management system. the unit's data. The service provider must be responsible for the accuracy of transaction information content and provide a detailed summary of services provided when requested by the authorities. In case the customer requests to get invoices for each transaction, the service provider must issue an invoice and hand it over to the customer.

m) For passenger transportation by taxi using checkout software as prescribed by law:

- At the end of the trip, enterprises and cooperatives doing business in passenger transport by taxi using checkout software shall send the information of the trip to the customer and send it to the tax authority according to the data format of the tax authority. Information includes: name of the transport operator, license plate, trip distance (in km) and total amount payable by passengers.

- In case the customer receives an electronic invoice, the customer updates or sends complete information (name, address, tax code) into the software or service provider. Based on the information sent or updated by the customer, enterprises and cooperatives doing business in passenger transport by taxi using checkout software shall send the bill of the trip to the customer, and at the same time transfer data. invoices to the tax authorities according to the provisions in Article 22 of this Decree.

n) For medical facilities providing medical examination and treatment services that use software to manage medical examination and treatment and manage hospital fees, each medical examination and treatment transaction and provide imaging, screening and testing services. If the customer (the person who comes for medical examination and treatment) has no need to get the bill, the end of the day is the end of the day of the facility The medical facility shall base on the medical examination and treatment information and the information from the receipt to synthesize the e-invoice for medical services performed within the day, in case the customer requests an electronic invoice, the establishment medical electronic billing delivered to customers.

o) For non-stop electronic toll collection for road use services, the date of e-invoice is the date the vehicle passes through the toll booth. In case a customer using the non-stop electronic road toll collection service has one or more vehicles using the service many times a month, the service provider may issue an electronic invoice as prescribed. period, date of e-invoice is the last day of the month of arising the fee service. The contents of the invoice detail each turn of the vehicle through the toll booth (including: the time the car passes through the station, the price of the road use fee of each turn).

Article 10. Contents of an invoice

1. Name of invoice, symbol of invoice, symbol of model number of invoice. As follows:

a) The name of an invoice is the name of each type of invoice specified in Article 8 of this Decree shown on each invoice, such as: VALUE-ADDED CHEMICAL, CHARGE-ADDED CHEMICALS OF TAX REFUND, CHEMICAL CHARTER ADDED VALUE, SALES BONUS, PUBLIC ASSETS, TEM, TICKETS, CARD, NATIONAL RESERVE GOODS BONUS.

b) The symbol of the model number of an invoice and the symbol of an invoice comply with the guidance of the Ministry of Finance.

2. The names of the copies of an invoice apply to invoices printed by tax offices according to the guidance of the Finance Ministry.

3. Invoice number

a) Invoice number is the ordinal number shown on an invoice when the seller makes an invoice. The invoice number is written in Arabic numerals of up to 8 digits, starting from 1 on January 1 or the starting date of using invoices and ending on December 31 of each year up to number 99 999 999. Invoices are made in the order from small to large numbers in the same invoice symbol and invoice number denominator. Particularly for invoices printed by tax authorities, the invoice number is pre-printed on the invoice and the invoice buyer is used up from the time of purchase.

In case a business organization has many selling establishments or many establishments are allowed to use the same type of e-invoice with the same symbol by the method of random access from an electronic invoicing system, Applications are made in the order from the small to the large numbers according to the time the seller signs and digitally signs the invoice.

b) In case the number of invoices is not made according to the above-mentioned principles, the e-invoice system must ensure the principle of increasing over time, each guaranteed invoice number is only made and used only once and maximum 8 digits.

4. Name, address, tax code of the seller

On the invoice, the name, address and tax identification number of the seller must be shown in accordance with the name, address, and tax identification number specified in the enterprise registration certificate, branch operation registration certificate, or certificate. business household registration, certificate of tax registration, notification of tax code, certificate of investment registration, certificate of cooperative registration.

5. Name, address, tax code of the buyer

a) In case the buyer is a business establishment with a tax code, the name, address and tax identification number of the buyer shown on the invoice must be recorded in accordance with the enterprise registration certificate, the certificate of registration. branch operations, certificate of business household registration, certificate of tax registration, notification of tax code, certificate of investment registration, certificate of registration of cooperatives.

In case the buyer's name and address are too long, a number of common nouns shall be written on the invoice briefly, such as: "Ward" to "P"; "District" becomes "Q", "City" becomes "TP", "Vietnam" becomes "VN" or "Shares" means "CP", "Limited Liability" becomes "LIMITED", "industrial park "to" industrial park "," produce "to" SX "," branch "to" CN "... but must ensure all house numbers, street names, wards, communes, districts, cities, identify exactly the name and address of the enterprise and match with the business registration and tax registration of the enterprise.

b) If the buyer does not have a tax code, the invoice does not have to show the buyer tax code. In some cases of selling goods or providing specific services to individual consumers specified in Clause 14 of this Article, the name and address of the buyer must not be shown on the invoice. In case of selling goods or providing services to foreign customers to Vietnam, the buyer's address information can be replaced with information about the passport number or immigration documents and nationality of the customer in the country. out.

6. Names, calculation units, quantities and unit prices of goods and services; total amount without value added tax, VAT rate increase | ia increase, total amount of value added tax by each tax rate, total amount of value added tax, total amount paid with price tax value added.

a) Name, calculation unit, quantity and unit price of goods or services

- Names of goods and services: The names of goods and services must be shown in Vietnamese on the invoice. In case of selling goods with many different categories, the goods name shall show the details to each category (for example: Samsung phones, Nokia phones ...). In case goods must be registered for use right or ownership, the invoice must show specific numbers and symbols of the goods required by law registration. For example: chassis number, machine number of car, motorcycle, address, house grade, length, width, number of floors of a house ...

In case a foreign word is required, the foreign word shall be placed to the right in parentheses () or immediately below the Vietnamese line and with a font size smaller than that of Vietnamese. If the goods or service to be traded have regulations on the code of the goods or service, the name and code of the goods or service must be written on the invoice.

- Unit: The seller bases on the nature and characteristics of the goods to determine the unit name of the goods shown on the invoice according to the unit of measure (for example: ton, weight , swallow, kg, g, mg or amount, tael, piece, animal, box, can, box, bag, package, tube, m3, m2, m ...). For services, the invoice does not have to have the criterion "calculation unit" that the calculation unit determines according to each service provision and service content provided.

- Quantity of goods and services: The quantity of goods and services is written by the seller in Arabic numerals based on the above calculation unit. Specific goods and services such as electricity, water, telecommunications services, information technology services, television services, postal delivery services, banking, securities, and insurance are sold by period Certainly, the invoice must specify the period of goods or service provision. For services issued on a periodic basis, the list can be used to list goods and services sold together with invoices; the list is kept with the invoice to serve the inspection and comparison of the competent agencies.

The invoice must clearly state "together with the list number ..., date ... month ... year". The listing must contain the name, tax identification number and address of the seller, name of goods and services, quantity, unit price, amount of goods and services sold, date of making, name and signature of the person who made the List. . If the seller pays value-added tax by the deduction method, the list must contain the criteria "value added tax" and "value added tax". The total payment amount is exactly the same as the amount stated on the value-added invoice. Sold goods and services shall be written on the List according to the order of sale of the day. The list must clearly state "enclosed with the invoice number of days ... month ... year".

- Unit price of goods and services: The seller shall write the unit price of goods or services according to the above calculation unit. In case goods and services use the list to list sold goods and services together with the invoice, the unit price is not required on the invoice.

b) Value-added tax rate: The value-added tax rate shown on the invoice is the value-added tax rate corresponding to each type of goods or service in accordance with the law on value tax. increase.

c) The total amount without value added tax, the total amount of value added tax by each tax rate, the total amount of value-added tax, the total amount paid with VAT is represented by Vietnamese dong according to Arabic numerals, except for sales in which foreign currencies are not required to be converted into VND, the original currency shall be shown.

dd) The total payment amount on the invoice is in Vietnam dong in Arabic numerals and in Vietnamese, except for sales with foreign currency not converted into Vietnam dong, the total payment amount Expressed in original currency and in foreign words.

dd) In case a business establishment applies a form of commercial discount for customers or a promotion as prescribed by law, the commercial discount or promotion on the invoice must be clearly shown. The determination of value-added tax calculation prices (into amounts without value-added tax) in case of applying commercial discounts for customers or promotions shall comply with the provisions of the law on value added tax. .

e) In case the air transport enterprise uses the ticketing system established according to international practice, the service charges shall be collected on the air transport document (system administration fee, the transport document reference fee. and other charges) and airport service charges collected by air transport companies (such as passenger service fees, security screening fee and other fees) indicated on the invoice are flat prices. accounting for value added tax. Aviation enterprises are allowed to round up to thousands of receipts on transport documents according to the provisions of the International Aviation Association (IATA).

7. Signature of seller, signature of buyer, in particular:

a) For invoices printed by the tax authority, the invoice must have the seller's signature, the seller's seal (if any) and the buyer's signature (if any).

b) For electronic invoices:

If the seller is an enterprise or organization, the seller's digital signature on the invoice is the digital signature of that enterprise or organization; in case the seller is an individual, use the digital signature of that person or an authorized person.

In case an e-invoice is not required to have the digital signature of the seller and the buyer, the provisions in Clause 14 of this Article shall apply.

8. The time of making an invoice complies with Article 9 of this Decree and is displayed in the format of day, month and year of the calendar year.

9. The time of digital signing on an e-invoice is the time when the seller or buyer use the digital signature to sign on the e-invoice displayed in the calendar year, month or year format. If an issued e-invoice has a time of digital signing on an invoice other than the time of making an invoice, the time of tax declaration is the time of making the invoice.

10. The tax agency's code, for the e-invoice with the tax agency's code under Clause 2, Article 3 of this Decree.

11. Charges and fees belonging to the State budget, commercial discounts and promotions (if any) as guided at Point e, Clause 6 of this Article and other relevant contents (if any).

12. Name and tax identification number of the organization printing invoices, for invoices printed by tax offices.

13. Script, numbers and currency shown on the invoice

a) Script displayed on invoices is Vietnamese. In case a foreign word is required, the foreign word shall be placed to the right in parentheses () or immediately below the Vietnamese line and with a font size smaller than that of Vietnamese. If the words on an invoice are unsigned Vietnamese, the words without accents on the invoice must not lead to a misinterpretation of the contents of the invoice.

b) Numerals displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller can choose: after the numerals thousands, million, billion, trillion, million billion, billion billion must put a dot (.), if there is a number after the digit, a comma (,) must be placed after the digit or using a separator. course is a comma (,) after the thousands, million, billion, trillion, million billion, and billion billion and using a dot (.) after the digit on the accounting voucher.

c) The currency on an invoice is Vietnam dong, the national symbol is "d".

- In case economic and financial transactions arise in a foreign currency under the provisions of the law on foreign exchange, the unit price, total amount, the total amount of value-added tax according to each type of tax rate, the total tax amount value added, total payment amount shall be denominated in foreign currency, denomination of foreign currency. The seller shall concurrently show on the invoice the exchange rate of the foreign currency with Vietnam dong according to the exchange rate prescribed by the Law on Tax Administration and guiding documents.

- Code of foreign currency according to international standards (for example: 13,800,25 USD - Thirteen thousand and eight hundred USD and twenty-five cents, for example: 5,000,50 EUR- Five thousand euros and fifty coin).

- In case goods are sold in a foreign currency in accordance with the law on foreign exchange and tax is paid in foreign currency, the total amount of the invoice is in foreign currency, not converted into VND. .

14. In some cases, an e-invoice does not necessarily contain all the contents

a) The electronic signature of the buyer is not required on an e-invoice (including the case of e-invoice when selling goods or providing services to overseas customers). In case the buyer is a business establishment and the buyer or seller have an agreement on the purchaser's satisfaction of technical conditions for digital signing and digital signing on the e-invoice made by the seller, the e-invoice have digital and electronic signatures of the seller and the buyer according to the agreement between the two parties.

b) For an e-invoice issued by the tax authority every time it is not required, the digital signature of the seller or buyer is not required.

c) For electronic invoices sold at supermarkets or commercial centers where the buyer is an individual that does not do business, the name, address and tax code of the buyer are not required on the invoice.

For e-invoices for selling gasoline to customers who are non-business individuals, it is not necessary to have items such as name of invoice, model number of invoice, symbol of invoice, number of invoice; name, address, tax code of buyer, electronic signature of buyer; digital signature, electronic signature of the seller, value added tax rate.

d) For an electronic invoice that is a stamp, ticket or card, the invoice is not required to have the digital signature of the seller (except for the case where the stamp, ticket or card is an electronic invoice issued by the tax authority) , buyer criteria (name, address, tax code), tax amount, value-added tax rate. If stamps, tickets or electronic cards have a face value, it is not necessary to have the unit, quantity and unit price criteria.

dd) For e-documents of air transport services exported via website and e-commerce system made according to international practice for buyers who are non-business individuals identified as e-invoices, the above The invoice does not have to have the invoice symbol, the invoice model number, the invoice number, the value-added tax rate, the tax code, the buyer's address, and the seller's digital signature.

In case a business organization or a non-business organization purchases air transport services, the air transport service e-documents are exported via the website and the e-commerce system is made according to international practices for individuals. Individuals of business organizations, individuals of non-business organizations are not identified as electronic invoices. Air transport service enterprises are required to issue e-invoices with all the contents as prescribed by the regulations assigned to organizations having individuals using air transport services.

e) For invoices of construction and installation activities; for building houses for sale with a collection of money according to the contractual schedule, the unit of calculation, quantity and unit price is not required on the invoice.

g) For the needle export note cum internal transport, the information about the internal dispatch order, consignee, dispatcher, warehouse location, and location receiving goods, means of transport. Specifically: the buyer's name represents the consignee, the buyer's address represents the warehouse location to receive the goods; the seller's name represents the seller of the goods, the seller's address represents the place of discharge of the goods and means of transport; Do not show tax amount, tax rate, total payment amount.

For the delivery note for consignment for agent sale, information such as the economic contract, the carrier, the means of transport, the place of departure and receipt of the warehouse shall be shown on the stock release note for consignment. product name, unit of calculation, quantity, unit price, amount. Specifically: write the number and date of the economic contract signed between the organization or individual; The carrier's full name, contract of carriage (if any), and the seller's address indicating the place of shipment.

h) If the invoice is used for Interline payment between airlines, which is made according to the provisions of the International Air Transport Association, the following items are not required on the invoice: invoice symbol, sample symbol. invoice, name, address, tax code of buyer, digital signature of buyer, unit of calculation, quantity, unit price.

i) If the invoice issued by the air carrier to the agent is an invoice issued according to a reconciled report between the two parties and according to the general list, unit price is not required on the invoice.

k) For the construction, installation, production and provision of products and services of the defense and security enterprise serving national defense and security activities as prescribed by the Government, the invoice is not necessarily must have units; amount; unit price; the part of the name of goods or service is written to provide goods and services under the contract signed between the parties.

15. Other content on the invoice

In addition to the instructions from Clauses 1 to 13 of this Article, enterprises, organizations, business households and individuals can create additional information on logos or logos to represent trademarks, trademarks or images. Seller's avatar. Depending on the characteristics and nature of transactions and management requirements, the invoice may show information about sales contract, shipping order, customer code and other information.

16. The contents of a public asset sale invoice comply with the instructions on making an invoice for selling public assets according to Form No. 08 / TSC-HD issued together with Decree No. 151/2017 / ND-CP dated December 26, 2017 The Government details a number of articles of the Law on Public Property Management and Use.

Article 11. Invoices are created from cash registers with data transfer connections to the tax offices

Invoices created from cash registers connected to electronic data transfer with tax authorities ensure the following principles:

1. Recognizing invoices printed from cash registers connected to electronic data transfer with tax offices;

2. Digital signature is not required;

3. Expenses for buying goods and services using invoices (or copying invoices or looking up information from the web portal of General Department of Taxation about invoices) created from cash registers are defined as spending with sufficient legal invoices and documents when determining tax obligations.

Section 2. REGULATIONS ON E-Billing

Article 12. Format of electronic invoices

1. Electronic invoice format is a technical standard specifying the data type and data length of information fields serving the transmission, storage and display of electronic invoices. Electronic invoice format uses XML text format language (XML is an abbreviation of the English phrase "extensible Markup Language" created for the purpose of sharing electronic data between information technology systems. believe).

2. The format of an e-invoice consists of two components: the component containing the data of the e-invoice operation and the component containing the digital signature data. For an electronic invoice with the code of the tax authority, there is an additional element containing data related to the code of the tax authority.

3. The General Department of Taxation develops and publishes components containing electronic invoice operation data, components containing digital signature data and provides tools to display contents of electronic invoices according to the provisions of the Decree. this plan.

4. When transferring e-invoice data to the tax authority by direct submission, the organization or enterprise that sells goods or provides services must satisfy the following requirements:

a) Connect with the General Department of Taxation via leased line or MPLS VPN Layer 3 channel, including 1 main channel and 1 backup channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Using encrypted Web service (Web Service) or Message Queue (MQ) as the method to connect.

c) Using SOAP protocol to encapsulate and transmit data.

5. Electronic invoices must be displayed fully and accurately the contents of invoices, ensuring that they do not lead to misinterpretations so that the buyers can read them electronically.

Article 13.- Application of electronic invoices when selling goods or providing services

1. Subjects of e-invoices applying shall comply with the provisions of Article 91 of the Law on Tax Administration No. 38/2019 / QH14, particularly in cases of high tax risks, comply with the Finance Minister's regulations.

2. Regulations on the grant and declaration to determine tax obligations when the tax office issues e-invoices with the tax agency's code upon each occurrence as follows:

a) Type of invoice issued each time

a.1) Issue an e-invoice with the tax authority's code every time it arises as a sale invoice in the following cases:

- Business households and individuals specified in Clause 4, Article 91 of the Law on Tax Administration No. 38/2019 / QH14 do not meet the conditions to use e-invoices with the tax authority's code but need an invoice for delivery. for customers;

- The organization does not do business but has a transaction to sell goods or provide services;

- After the enterprise has been dissolved, bankrupt, has terminated the validity of the tax identification number having arisen, the property needs to have an invoice to deliver to the buyer;

- Enterprises, economic organizations, business households and individuals that are liable to pay value-added tax by the direct method fall into the following cases:

+ Stop business but have not completed procedures for TIN deactivation to liquidate assets, and need invoices to hand over to the buyer;

+ Suspension of business activities requires invoices to be handed to customers for performance of signed contracts before the date the tax agency announces business suspension;

+ Being coerced by tax authorities by stopping using invoices.

a.2) Issue an e-invoice with the tax authority's code according to the total occurrence of a value-added invoice in the following cases:

- Enterprises, economic organizations and other organizations that pay value added tax by the deduction method in the following cases:

+ Stop business but have not completed procedures for TIN deactivation if property liquidation arises, an invoice is required for delivery to the buyer;

+ Suspension of business activities requires invoices to be handed to customers for performance of signed contracts before the date the tax agency announces business suspension;

+ Being coerced by tax authorities by stopping using invoices.

- Organizations and state agencies that are not liable to pay value-added tax by the deduction method with property auction, where the auction-winning price is the clearly announced sale price with VAT included In the auction dossier approved by the competent agency, a value-added invoice will be issued to deliver to the buyer.

b) Enterprises, economic organizations, other organizations, business households and individuals, which are issued with the tax authority's code, send an application for e-invoice with the tax authority's code is made according to Form No. 06 / ĐN-PSĐT Appendix IA attached to this Decree to the tax authorities and access to the tax authority's electronic invoicing system to make electronic invoices.

After enterprises, organizations and individuals have fully declared and paid taxes in accordance with the law on value added tax, personal income, corporate income and other taxes and fees (if any), Right on a working day, the tax authority shall issue the tax authority's code on the e-invoice made by the enterprise, organization or individual.

Enterprises, economic organizations, other organizations, business households and individuals are solely responsible for the accuracy of information on e-invoices for each arising time issued by tax authorities.

c) Determine the tax authority to issue e-invoices with the tax authority's code each time it is generated.

c.1) For organizations and enterprises: the tax authority that manages the locality where the organization or enterprise has tax registration, business registration, or where the organization is headquartered or the place specified in the decision on establishment or the place where the sale of goods or service arises.

c.2) For business households and individuals:

- For business households and individuals with a fixed place of business: Business households or individuals shall submit an application for e-invoices with the tax authority's code upon each occurrence at the Sub-Department of Taxation. where business households and individuals conduct business activities.

- For business households and individuals that do not have a fixed place of business: Business households or individuals shall submit an application for e-invoice with the code of the tax authority upon each occurrence at the local Tax Department. individuals residing or where households or individuals register for business.

3. Regulations on application of electronic invoices, delivery bills cum internal transportation, and delivery notes for goods sent to dealers for a number of specific cases according to management requirements as follows:

a) In case of consignee import of goods, if the entrusted import business has paid value-added tax at the importation stage, use e-invoices when returning the goods to the entrusting business establishment. import. If the value-added tax has not been paid at the importation stage, when exporting and returning the entrusted import goods, the entrusted establishment shall make an ex-warehousing bill cum internal transport according to the regulations as documents for goods circulation in the market.

b) In case of entrusted export of goods:

- When delivering goods to the entrusted establishment, the establishment having the entrusted goods for export shall use the delivery note cum internal transport.

- When goods are actually exported with the customs office's certification, based on the comparison documents, certifying the quantity and value of actually exported goods of the export consignee, Departments having entrusted goods for export shall issue value added electronic invoices to declare and pay tax, value added tax refund or electronic sales invoices. The export entrusting establishment uses the value-added electronic invoices or sales invoices to export to foreign customers.

c) Business establishments that declare and pay value-added tax by the deduction method have exported goods and services (including export processing establishments) when exporting used goods or services. electronic invoice value added.

When exporting goods to be transported to the checkpoint or to a place where export procedures are carried out, the establishment uses the stock release note cum internal transport as required as proof of goods circulation on the market. After completing the procedures for exported goods, the establishment shall issue value-added invoices for exported goods.

d) Business organizations that declare and pay value-added tax according to the export and transfer deduction method for dependent accounting establishments such as branches and shops in other localities (provinces or cities on duty). central) for sale or transfer between branches and units dependent on each other; Export the goods to the establishment accepting the agency to sell at the correct price and enjoy commissions, depending on the method of business organization and accounting, the establishment can choose one of two ways to use invoices and vouchers. as follows:

- Use value-added electronic invoices as a basis for payment and declare and pay value-added tax in each unit and at each stage independently of each other;

- Using the delivery note cum internal transport; use the stock release note to be sent to the agent for sale as prescribed for goods delivered to the agency.

Dependent cost-accounting establishments, branches, shops or establishments accepting to act as sales agents must issue invoices according to regulations and hand them over to buyers, concurrently prepare a list of sold goods and send them to the relevant establishment. the goods are transferred or the goods are sent for sale (collectively referred to as the delivery establishment) for the delivery establishment to issue value-added invoices for the goods actually consumed and hand them to the dependent accounting establishment. branches, shops, establishments accepting to act as sales agents.

In cases where an establishment has a large quantity and sales of goods sold, the list may be made every 5 or 10 days. Where the sold goods have different VAT rates, a separate list of sold goods must be made according to each tax rate group.

Dependent cost-accounting establishments, branches, shops or establishments acting as sales agents shall declare and pay value-added tax on goods sold to buyers and are allowed to declare and credit value tax. input increase according to the value-added invoice of the delivery establishment.

In case dependent units of agricultural, forestry or fishery business establishments have registered for, declared and paid value-added tax according to the deduction method and purchased goods as agricultural, forestry and aquatic products. In order to transfer or sell to the head office of the business establishment, when transferring or selling, the dependent unit shall use the delivery note cum internal transport, no value-added electronic invoices are used.

dd) Organizations and individuals that export goods by mobile use the delivery note cum internal transport as prescribed, and when selling goods, make an e-invoice as prescribed.

e) In case of capital contribution with assets of organizations or individuals doing business in Vietnam to establish an enterprise, they are not required to issue invoices, but use the written record of capital contribution, the record of property delivery and receipt. , a record of asset valuation, enclosed with a set of documents on the origin of the property.

g) In case of asset transfer between affiliated accounting member units of the organization; In case of assets being transferred, upon division, separation, consolidation, merger or transformation of the enterprise, the organization having the assets to be transferred must issue a transfer order, enclosed with a set of documents on the origin of the property and must not be prepared. bill.

h) If assets are transferred between independent accounting units or between member units with full legal status in the same organization, the organization having transferred assets must issue an e-invoice. like selling goods.

4. In addition to the cases specified in Clause 3 of this Article, the Ministry of Finance shall guide the application of e-invoices to a number of other cases according to management requirements; instructions for using electronic invoices with code of tax authorities are generated from cash registers with electronic data transfer connection with tax authorities.

Article 14. Providing e-invoice services

1. In case of using an e-invoice with the tax authority's code and not having to pay for services within 12 months from the date of starting to use the e-invoice, including:

a) Small and medium-sized enterprises, cooperatives, households and individuals doing business in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions. Areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions shall comply with the List of geographical areas with investment incentives issued together with Decree No. 118/2015 / ND -CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Investment Law and its amended, supplemented or replaced documents, if any.

b) Other small and medium-sized enterprises, at the request of the People's Committees of provinces and centrally-run cities, send them to the Ministry of Finance, except for enterprises operating in economic zones, industrial parks or hi-tech parks.

The General Department of Taxation shall implement, or authorize an e-invoice service-providing organization to provide e-invoices with the tax authority's code without having to pay for the services mentioned above.

2. Enterprises, economic organizations, business households and individuals not falling into the case specified in Clause 1 of this Article, when using e-invoices with the tax agency's code, using e-invoices without code of the tax authority through the e-invoice service provider that pays for the service under the contract signed between the parties.

Article 15.- Registration and change of registration contents for use of e-invoices

1. Enterprises, economic organizations, other organizations, business households and individuals that are not eligible to stop using invoices under Clause 1, Article 16 of this Decree shall register to use e-invoices (including including registration of e-invoices for selling public assets, e-invoices for sale of national reserves) through e-invoice service providers.

In case of using an e-invoice with the tax authority's code without paying for services, you can register to use an e-invoice through the web portal of General Department of Taxation or a service provider. Electronic invoices are authorized by the General Department of Taxation to provide e-invoice services with a code of the tax agency without service charges.

If the enterprise is a connecting organization that transfers e-invoice data directly to the tax authority, it shall register to use e-invoices through the web portal of General Department of Taxation.

The contents of registration information are made according to Form No. 01 / ĐKTĐ-HDĐTP, Appendix IA to this Decree.

The web portal of General Department of Taxation sends electronic notices on receipt of registration for use of e-invoices via e-invoice service providers in case enterprises, economic organizations or groups Other organizations, business households and individuals register to use e-invoices through an e-invoice service provider.

The web portal of General Department of Taxation sends direct electronic notices according to Form No. 01 / TB-TNĐT Appendix IB on receipt of registration for use of e-invoices for enterprises, economic organizations and organizations. Other, business households or individuals using email addresses registered with tax authorities in case businesses, economic organizations, other organizations, business households or individuals register to use electricity bills directly at the web portal of General Department of Taxation

2. Within 01 working day from the day on which the registration for use of e-invoices is received, the tax authority shall send an electronic notice according to Form No. 01 / TB-ĐKĐT Appendix IB issued together with the Decree. through an e-invoice service provider or send an electronic notice directly to enterprises, economic organizations, other organizations, business households or individuals about the acceptance or disapproval of registration. use electronic invoices.

For enterprises or economic organizations that register to transfer data of e-invoices directly to the tax agency as prescribed at Point b1, Clause 3, Article 22 of this Decree, they shall be notified by tax authorities. notice of acceptance of registration for use of e-invoices according to Form No. 01 / TB-ĐKĐT Appendix IB but having not yet coordinated with the General Department of Taxation on technical infrastructure configuration, testing of connection kits, and data transmission at the latest Within 05 working days from the date the tax authority sends a notice using the Form No. 01 / TB-ĐKĐT Appendix IB, the organization needs to prepare all technical infrastructure conditions and notify the General Department of Taxation to coordinate connection. Implementation time is within 10 working days from the date the General Department of Taxation receives the request of the enterprise or organization. If the test results of connection and data transmission are successful, the enterprise or organization shall send e-invoice data directly to the tax authority as prescribed in Article 22 of this Decree. If after 05 working days from the date the tax authority sends a notice using the Form No. 01 / TB-ĐKĐT Appendix IB, the enterprise or organization fails to notify the General Department of Taxation to coordinate the connection or test results. connection, data transmission is unsuccessful, enterprises or organizations change the registration of using e-invoices according to Form No. 01 / ĐKTĐ-HDĐT Appendix IA issued with this Decree and carry out data transfer. via organizations connecting, receiving, transmitting and storing e-invoice data with tax authorities.

3. From the time the tax authority accepts the registration for use of e-invoices under this Decree, enterprises, economic organizations, other organizations, business households or individuals must stop using goods. an e-application that has been notified of issuance under previous regulations, destroys an unused paper invoice (if any). The order and procedures for destruction comply with Article 27 of this Decree.

4. In case of change of information registered for use of e-invoices in Clause 1 of this Article, enterprises, economic organizations, other organizations, business households or individuals shall make changes and submit to re-use the tax authority according to Form No. 01 / ĐKTĐ-HDĐT Appendix IA issued together with this Decree via the web portal of General Department of Taxation or through an e-invoice service provider, except for the case of suspension use of e-invoices according to the provisions of Clause 1, Article 16 of this Decree. The web portal of the General Department of Taxation receives the registration form to change information and the tax office shall comply with the provisions in Clause 2 of this Article.

5. Monthly, the supervisory tax authority shall review subjects using e-invoices with a tax code of the tax authority and send a notice according to Form No. 01 / TB- KTT Appendix IB issued with this Decree to the subjects to notify the change to use e-invoices with the tax authority's code through the service provider of e-invoices. change information on the use of e-invoices with codes of tax authorities as prescribed in Clause 4 of this Article.

6. For the cases of applying e-invoices without the tax authority's code, the supervisory tax authority shall periodically review for notification according to Form No. 01 / TB-KTT Appendix IB issued by This Decree is enclosed with this Decree if you are changing to use e-invoices with the tax authority's code to register to use e-invoices with the tax authority's code as guided in this Article.

Article 16. Stop using e-invoices

1. Enterprises, economic organizations, other organizations, business households and individuals falling into the following cases stop using e-invoices with the tax authorities' codes, stop using e-invoices without the code of tax authorities:

a) Enterprises, economic organizations, other organizations, business households and individuals invalidate their tax identification numbers;

b) Enterprises, economic organizations, other organizations, business households and individuals that are verified and notified by tax authorities not to operate at the registered address;

c) Enterprises, economic organizations, other organizations, business households and individuals notify competent state management agencies of suspending business;

d) Enterprises, economic organizations, other organizations, business households and individuals notify tax authorities of stopping using e-invoices to enforce tax debts;

dd) In case of using e-invoices to sell smuggled goods, banned goods, counterfeit goods, or goods infringing intellectual property rights, they are detected and notified by functional agencies to tax authorities;

e) If there is an act of making an e-invoice for the purpose of short selling goods or providing services to misappropriate money of an organization or individual, it is detected by a competent authority and notified to the tax authority;

g) In case the business registration authority or competent state authority requests the enterprise to suspend conditional business lines when it is discovered that the enterprise does not meet business conditions as prescribed by law.

Based on inspection and examination results, if the tax authority determines that the enterprise is established to purchase, sell, use illegal e-invoices or illegally use e-invoices to evade tax. as a rule, the tax authority shall issue a decision to stop using e-invoices; The enterprise shall be handled according to the provisions of law.

2. The order of implementation of stopping using e-invoices is as follows:

a) The supervisory tax authority shall send a notice to the taxpayer mentioned in Point dd, e, g Clause 1 of this Article to request the taxpayer to explain or supplement information and documents related to the use. use electronic invoices.

b) Taxpayers explain or supplement information and documents within 2 working days from the date the tax authority issues the notice. Taxpayers can go to the tax agency to explain directly or supplement information, documents or in writing.

c) Taxpayers continue to use e-invoices or provide additional explanations, specifically:

c.1) If the taxpayer has fully explained or supplemented information and documents and proves that the use of e-invoices is in accordance with the law, the taxpayer will continue using the electricity bill. death.

c.2) If the taxpayer has explained or added information or documents but cannot prove the use of an e-invoice in accordance with the law, the tax authority shall continue to request the taxpayer. Tax additional information, documents. The additional time limit is 2 working days from the date the tax agency issues the notice.

dd) If the deadline according to the notice expires, if the taxpayer fails to explain or supplement information or documents, the tax authority shall issue a notice requesting the taxpayer to stop using e-invoices with the tax authority's code or stop using. use electronic invoices without the code of the tax authority and handle according to regulations.

3. Enterprises, economic organizations, other organizations, business households and individuals mentioned in Clause 1 of this Article may continue using e-invoices after notifying tax offices of their continued business activities or the decision on enforcement of administrative decisions on tax administration is issued by the tax authority and the tax authority is issued by the tax authority, or the decision on enforcement of the administrative decision on tax administration is issued by the tax authority or the decision is notified by the authority. function.

4. In case enterprises, economic organizations, other organizations, business households or individuals are in the period of business suspension, e-invoices are required to be handed over to the buyer for the performance of contracts signed before the date. To suspend business, enterprises, economic organizations, other organizations, business households and individuals will use e-invoices issued upon each arising time under the guidance in Clause 2, Article 13 of this Decree.

Article 17. Making electronic invoices with the code of the tax authority

1. Make an electronic invoice with the code of the tax authority

a) Enterprises, economic organizations, other organizations, business households and individuals specified in Clause 1, Article 14 of this Decree, if they access the web portal of General Department of Taxation to make invoices, use Use the issued account when registering to do:

- Invoice of goods sale and service provision.

- Sign numbers on used invoices and send them to the tax authority to issue codes.

b) Enterprises, economic organizations, other organizations, business households or individuals that use e-invoices with the tax authority's code through an e-invoice service provider, access the website. electronic information of an e-invoice service provider or use its e-invoice software to:

- Invoice of goods sale and service provision.

- Sign numbers on used invoices and send them via an e-invoice service provider to the tax authority to issue a code.

2. Issue the invoice code

a) An invoice issued by a tax authority must ensure:

- Full contents of an e-invoice are specified in Article 10 of this Decree.

- Correct format of e-invoices as prescribed in Article 12 of this Decree.

- Correct registration information as prescribed in Article 15 of this Decree.

- Not falling into the case of stopping using e-invoices with the tax authority's code as prescribed in Clause 1, Article 16 of this Decree.

b) The invoice encryption system of General Department of Taxation automatically issues invoice encryption and returns the invoice encoding result to the sender.

3. Enterprises, economic organizations, other organizations, business households and individuals that sell goods or provide services shall have to send e-invoices which have been issued with tax agency codes to the buyers. Methods of sending and receiving invoices are made according to the agreement between the seller and the buyer, ensuring compliance with the provisions of the law on electronic transactions.

Article 18.- Making electronic invoices without the code of the tax agency

1. Enterprises and economic organizations may use e-invoices without the tax agency's code when selling goods or providing services after receiving the tax offices' acceptance notices.

2. Enterprises and economic organizations use software to make e-invoices when selling goods or providing services, digitally signing e-invoices and sending them electronically to buyers according to the agreement between sellers and buyers, ensuring compliance with the law on electronic transactions.

Article 19. Handling invoices with errors

1. If the seller detects that the e-invoice, which has been issued with the tax agency's code, has not yet been sent to the buyer, has errors, the seller shall notify the tax agency according to Form No. 04 / SS-HDTD in Appendix IA Issuing together with this Decree on the destruction of e-invoices with incorrect codes and issuing new e-invoices, digitally signing them to the tax authority to issue new invoices to replace used invoices for sending to tax authorities. buyer. The tax agency shall cancel the e-invoice which has been issued with an error code stored on the tax agency's system.

2. If the electronic invoice has the code of the tax authority or the electronic invoice does not have the code sent by the tax authority to the buyer and the buyer or the seller discovers errors, it shall be handled as follows:

a) If there is an error in the name and address of the buyer but not with the wrong tax code, the seller must notify the buyer that the invoice is incorrect and not required to re-invoice. application. The seller shall notify the tax authority of the error of e-invoices according to Form No. 04 / SS-HDĐT Appendix IA issued with this Decree, unless the electronic invoice does not contain the agency's code. Tax with the above error has not yet sent the invoice data to the tax agency.

b) In case of error; tax code; If there are errors in the amount of the invoice, the wrong tax rate, tax amount or the goods on the invoice are not in accordance with the specifications and quality, you can choose one of two ways to use the e-invoice as follows:

b1) The seller makes an electronic invoice to adjust the incorrect invoice. If the seller and the buyer have an agreement on making a written agreement before making an adjustment invoice for an incorrect invoice, the seller and buyer shall make a written agreement clearly stating the error, then the e-invoice seller modifies errors in used invoices.

An e-invoice that is adjusted for an incorrectly made e-invoice must contain the words "Adjustment for an invoice Form No ... symbol ... number ... date ... month ... year".

b2) The seller issues a new e-invoice to replace the defective e-invoice unless the seller and the buyer have agreed to make a written agreement before making a replacement invoice for the used invoice. If there are errors, the seller and buyer make a written agreement clearly stating the error, then the seller shall issue an electronic invoice to replace the used invoice with errors.

A new electronic invoice to replace an existing one with errors must contain the words "Replacement for an invoice Form No ... symbol ... number ... date ... month ... year" .

The seller signs digital on the new e-invoice to adjust or replace the used e-invoice with errors, then the seller sends it to the buyer (for the case of using e-invoices without the agency's code tax) or send the tax authority to the tax authority to issue a code for a new e-invoice to send to the buyer (in case of using electronic invoices with code of tax authorities).

c) For the airline industry, an invoice for exchange or refund of air transport documents is considered a revised invoice without the information "Increase / decrease adjustment for invoice Model No ... symbol .. . day month Year". Air transport enterprises are allowed to issue their own invoices for cases of refund or exchange of shipping documents issued by agents.

3. If the tax office detects that the electronic invoice has the code of the tax agency or the electronic invoice does not contain the code issued by the tax agency, it shall notify the seller according to Form No. 01 /. TB-RSĐT Appendix IB issued with this Decree for the seller to check for errors.

According to the notification deadline specified on the Form No. 01 / TB-RSĐT Appendix IB, the seller shall notify the tax authority according to the Form No. 04 / SS-HDĐT in Appendix IA issued together with this Decree on the inspection. check the issued electronic invoices with errors.

At the end of the notice period specified on the Form No. 01 / TB-RSĐT Appendix IB, but the seller does not notify the tax agency, the tax agency shall continue to notify the second time to the seller according to Form No. 01 / TB-RSĐT Appendix IB. If the seller does not notice the second notice on the Form No. 01 / TB-RSĐT Appendix IB, the tax authority shall consider switching to the case of checking the use of e-invoices.

4. Within 01 working day, the tax agency notifies the receipt and the handling result according to Form No. 01 / TB-HDSS in Appendix IB issued together with this Decree. The canceled electronic invoice has no use value but is still stored for search.

Article 20.- Handling of problems with e-invoices bearing tax authorities' codes

1. In cases where a seller of goods or services uses e-invoices with a tax authority's code but encounters an issue that leads to inability to use e-invoices with the tax agency's code, contact the agency. tax authorities or service providers to assist with troubleshooting. During the handling of the problem, the goods seller or service provider requires the use of an e-invoice with the tax authority's code, go to the tax authority to use the electronic invoice with the code of the tax agency.

2. In cases where the tax authority's code-granting system encounters problems, the General Department of Taxation shall implement technical solutions to the backup system and shall notify on the web portal of General Department of Taxation of the above problem. The General Department of Taxation selects a number of organizations providing e-invoice services that are eligible to authorize e-invoice encryption in case the system of tax authorities has problems.

In case the problem of the tax agency has not been resolved, the tax agency may offer solutions to sell invoices printed by the tax agency to a number of organizations and individuals for use. After the tax authority's code issuance system is overcome, the tax authority notifies organizations and individuals to continue using e-invoices with the tax authority's code within 2 working days from the deadline. written on the tax authorities' notices, the organizations and individuals that send the reports on the use of purchased paper invoices from the tax authorities according to Form BC26 / HDG Appendix IA issued together with this Decree.

3. In case it is due to the error of the technical infrastructure system of an e-invoice service provider, the e-invoice service provider shall notify the seller and coordinate with the General Department of Vietnam. Tax for timely support. The e-invoice service provider must fix the problem quickly and take measures to assist the seller in making the e-invoice to send the tax authority to issue codes in the shortest time.

4. In case the web portal of General Department of Taxation encounters a technical error and has not received data of e-invoices without codes, the General Department of Taxation shall announce it on the web portal of General Department of Taxation. During this time, organizations, enterprises or organizations providing e-invoice services temporarily have not transferred invoice data without code to the tax agency.

Within 2 working days after the General Department of Taxation's notice that the web portal of General Department of Taxation is back to normal, organizations and enterprises providing e-invoice services shall transfer invoice data to tax authorities. The sending of e-invoice data after receiving the notice that the web portal of General Department of Taxation has a technical error is not identified as a delay in sending e-invoice data.

Article 21.- Responsibilities of goods sellers and service providers using e-invoices bearing the tax agency's code

1. Manage names and passwords of accounts issued by the tax office.

2. Create e-invoices for selling goods and providing services to send to the tax agency that issue codes and take responsibility before law for the legality and accuracy of electronic invoices.

3. Send an electronic invoice with the tax authority's code to the buyer right after receiving the electronic invoice with the tax authority's code.

Article 22.- Responsibilities of goods sellers and service providers using e-invoices bearing the tax agency's code

1. Manage names and passwords of accounts issued by the tax office.

2. Create electronic invoices for selling goods or providing services to send to buyers, tax authorities, service providers of e-invoices and take responsibility before law for the legality, approval verification of the issued e-invoice.

3. Transfer data of e-invoices without the code of the tax agency already made to the tax agency via the web portal of General Department of Taxation (either directly or via an e-invoice service provider) .

a) Method and time of transferring e-invoice data

a.1) Method of transferring e-invoice data according to the E-invoice data summary sheet according to Form No. 01 / TH-HDĐT Appendix IA issued with this Decree at the same time as the tax declaration dossier submission deadline. value added applies to the following cases:

- Providing services in the fields of: post and telecommunications, insurance, finance and banking, air transport, securities.

- Selling goods as electricity, clean water if there is information about the customer code or the customer's tax code.

The seller makes a summary sheet of data of electronic invoices of goods and services arising in a month or quarter (from the first day of the month, quarter to the last day of the month or quarter) according to Form No. 01 / TH- The Investment Council of Appendix IA issued together with this Decree is sent to the tax authority at the same time as the VAT declaration is submitted in accordance with the Law on Tax administration No. 38/2019 / QH14 and its guiding documents .

In case of a large number of invoices, the summary sheet will be separated according to the standard data format of the tax authority to ensure data transmission on the transmission line.

For invoices sent on the summary sheet, the seller sends cancellation and adjustment information directly on the summary sheet of the following periods without sending error e-invoices according to Form No. 04 / SS-HDĐT. Appendix IA of this Decree to tax authorities.

Invoices are made for the total revenue of non-business purchaser arising in the day or month according to the detailed list, the seller only sends e-invoice data (without detailed list) to the tax office.

Particularly for the case of selling petrol and oil to customers, the seller aggregates data of all petrol and oil invoices of the day by each item to display on the e-invoice data summary sheet and transfers the summary sheet. this electronic invoice data right in the day.

a.2) The method of transferring full contents of an invoice applies to the case of selling goods or providing services other than those specified at Point a1 of this Clause.

The seller, after making all the contents on the invoice, sends the invoice to the buyer and at the same time sends the invoice to the tax agency.

b) Enterprises and economic organizations transfer e-invoice data to the tax authority according to the data format specified in Article 12 of this Decree and the instructions of the General Department of Taxation by direct sending ( for the case of meeting the requirements for data connection standards) or sent through an e-invoice service provider.

b.1) Direct submission method

- Enterprises and economic organizations that use large invoices, have an information technology system that meets the requirements for standard data formats and provisions in Clause 4, Article 12 of this Decree, and need to transfer data. Data of e-invoices in the form of sending directly to tax agencies shall send documents enclosed with documents proving the conditions to meet the General Department of Taxation.

- Enterprises and economic organizations that have a parent company - subsidiary model, have built a centralized invoice data management system at the parent company and have a need for the parent company to transfer all invoice data. With electronic data of subsidiaries to the tax authority through the web portal of General Department of Taxation, then enclose a list of subsidiaries to the General Department of Taxation for technical connection.

b.2) Method of sending via an e-invoice service provider

Enterprises and economic organizations not falling into the cases mentioned at Point a of this Clause shall sign contracts with an e-invoice service provider to provide e-invoice services for data transfer. electronic invoice data to the tax authority. Based on the signed contract, the enterprise or economic organization is responsible for transferring e-invoice data to the e-invoice service provider for further sending to the tax agency.

4. Storing and ensuring the integrity of all e-invoices; comply with legal regulations on ensuring safety and security of electronic data systems.

5. To abide by the inspection, examination and comparison by tax offices and competent agencies according to law provisions.

Section 3. BILLING PRINTED BY TAX AGENCY

Article 23.- Application of invoices printed by tax agencies

The Tax Departments of provinces and centrally-run cities (hereinafter referred to as Tax Departments) print invoices for sale to the following subjects:

1. Enterprises, economic organizations, business households and individuals specified in Clause 1, Article 14 of this Decree in cases where enterprises, economic organizations, business households or individuals do not conduct transactions with taxation by electronic means, no information technology infrastructure, no accounting software system, no electronic invoicing software to use electronic invoices and to transmit data of electricity bills to the buyer and to the tax office.

Enterprises, economic organizations, business households and individuals buy invoices from tax authorities for a period of up to 12 months, and at the same time, tax authorities have solutions to gradually convert to electronic invoices. When switching to e-invoices, businesses, economic organizations, business households and individuals will register to use e-invoices with the code of the tax authority or the electronic invoices do not have the code tax authorities (if all conditions are met) as prescribed in Article 15 of this Decree.

2. Enterprises, economic organizations, households and individuals doing business during the time that the information technology infrastructure system issues invoices of tax agencies under the provisions of Clause 2, Article 20 of this Decree.

Article 24.- Provisions on the sale of invoices printed by tax offices

1. Enterprises, economic organizations, business households and individuals eligible to be sold invoices by tax agencies must have written requests to buy invoices (according to Form No. 02 / ĐN-HDG, Appendix IA to the Decree enclosed with this Decree). to) send to the tax authority when purchasing the invoice and attach the following documents:

a) The buyer of invoice (the person named in the application or the person whose name is authorized by an enterprise, business organization, business household head, or person authorized by a power of attorney as prescribed by law) must present his identity card. citizen or citizen's identity card is still valid as prescribed by law;

b) Enterprises, economic organizations, business households and individuals that buy invoices for the first time must make a written commitment (according to Form No. 02 / CK-HDG Appendix IA issued together with this Decree) on the address to produce and do business in accordance with the enterprise registration certificate, business registration certificate, branch operation registration certificate, business household registration certificate, tax registration certificate, to notify tax identification numbers, investment registration certificates, cooperative registration certificates or establishment decisions of competent agencies;

c) When buying invoices, enterprises, economic organizations, business households or individuals that buy invoices, the issuing tax office shall write or stamp: name, address, tax identification number above. copy 2 of each invoice number before taking out the tax office.

2. Tax offices sell invoices to enterprises, economic organizations, business households and individuals on a monthly basis.

Number of invoices sold to businesses, economic organizations, households or individuals doing business for the first time must not exceed one 50-digit book for each type of invoice. In case the first-time invoice has not yet been used up, the tax agency shall decide on the time and quantity of used invoices to decide on the number of invoices to be sold the next time.

For the following times of buying invoices, after checking the use of invoices, tax declaration and payment and request to buy invoices in the application for buying invoices, the tax authority shall settle the sale of invoices to business. businesses, economic organizations, households and individuals doing business during the day. Number of invoices sold to businesses, economic organizations, business households or individuals must not exceed the number of invoices used in the previous month of purchase.

Enterprises, economic organizations, business households and individuals that are eligible to buy invoices issued by tax authorities and switch to use e-invoices shall stop using invoices purchased from tax agencies from the date of arrest. first use e-invoices as prescribed in Article 15 of this Decree.

In case business households or individuals have no need to use volume invoices but have a need to use invoices, tax authorities shall issue e-invoices for each arising time as prescribed in Clause 2, Article 13 of this Decree. .

3. Invoices ordered for sale by the Tax Department for sale are publicly announced on the web portal of General Department of Taxation and before the first sale, the Tax Department must make an invoice issuance notice according to Form No. 02 / PH-HDG Appendix IB of this Decree is attached to the Sample invoice on the web portal of General Department of Taxation.

Contents of an Invoice Issuance Notice include: Name of the Department of Taxation issuing invoices, tax code, address, phone number, types of issued invoices (name of invoice, symbol of invoice, symbol of digital model the invoice, the date of commencement of use, the number of invoice issued notice (from ... to number ...)), the name and tax code of the invoice printing enterprise (for pre-printed invoices); date of issuance, name, signature of the legal representative and seal of the unit.

Sample invoice is a printed copy of correct and complete information on the sheet of an invoice delivered to the buyer to be issued, with the invoice number of a series of zeros and printing or stamping "Sample" on the invoice. application.

Invoice issuance notices, including sample invoices, must be clearly posted right at the tax offices' establishments during the use of invoices.

In case of any change to the contents of the notice of issuance or the invoice form, the Tax Department must carry out the procedures for notification of new issuance under the provisions of this Article.

4. Paper invoices printed by the Tax Department are sold at prices that ensure to offset actual costs, not for profit purposes. The Director of the Department of Taxation decides and lists up the sale price of invoices according to the above principle; tax agencies at all levels are not allowed to collect any additional revenues other than the listed selling price. All units affiliated to the Department of Taxation sell and issue the same invoice issued by the Tax Department.

Article 25.- To handle invoices purchased from tax offices in cases of no further use

1. Enterprises, economic organizations, business households and individuals approved by the tax office to stop using tax identification numbers must stop using unused invoices.

2. The directly managing tax office notifies the expiration of the use value of unpaid invoices but the enterprise, economic organization, business household or individual no longer does business at the registered place of business. business or voluntarily discontinue the business you are using.

3. In case of changing to use e-invoices, enterprises, economic organizations, business households or individuals that are approved by tax offices to use e-invoices must destroy them purchased invoices. tariff as prescribed in Article 27 of this Decree before using e-invoices.

Article 26.- Handling of purchased invoices from the already made tax agency

1. In case an invoice has not been delivered to the buyer, if detecting that an invoice has been made with errors, the seller shall cross out copies and keep the number of used invoices with errors.

2. In cases where the used invoice contains errors in the name and address of the buyer but correctly inscribed with the tax identification number of the buyer, the parties shall make a record of adjustment and no adjustment invoice is required.

3. In case an invoice has been made and delivered to the buyer but goods or services have not been delivered, or an invoice has been made and delivered to the buyer, the seller and the buyer have not declared tax, if found wrong, it must be canceled. , the seller and buyer make a record to withdraw the copies of the wrong invoice number. An invoice revocation record must show the reasons for the invoice revocation. The seller crossed out the links, kept the wrong invoice number and made a new invoice according to regulations.

4. In case an invoice has been made and delivered to the buyer, goods or service provision are delivered, the seller and the buyer have declared tax and then discovered errors, the seller shall make the invoice to correct the error. . The invoice clearly states the adjustment (increase or decrease) of the quantity of goods, the selling price, the value-added tax rate, the value-added tax amount for the digital invoice, symbols. Based on the adjusted invoice, the seller and the buyer declare the adjustment of the purchase and sale, output and input tax. A modification invoice must not contain negative numbers (-).

Where the seller and the buyer have an agreement on the two parties to make a record clearly stating the error before the seller makes an adjustment invoice, the parties shall make a record clearly stating the error then the seller shall make the error adjustment. omitted.

Article 27. Destruction of invoices ordered by tax authorities

1. Enterprises, economic organizations, business households and individuals that have no further use of invoices must destroy invoices. The time limit for invoice destruction is 30 days from the date of notification to the tax agency. If the tax authority notifies that the invoice is out of use (except for the notification due to the enforcement of tax debt enforcement measures), the enterprise, economic organization, business household or individual shall take the exam. destroy invoices, the time limit for destruction of invoices is 10 days from the date the tax agency notifies its use value or from the date of recovering the lost invoice.

Invoices made by accounting units are destroyed in accordance with the law on accounting.

Invoices that have not been used yet but are evidences of the cases are not destroyed but will be handled according to law provisions.

2. Destruction of invoices of enterprises, economic organizations, business households or individuals shall do the following:

a) Enterprises, economic organizations, business households and individuals must make an inventory of invoices to be destroyed.

b) Enterprises and economic organizations must set up an invoice destruction council. The invoice destruction council must have a representative of the leadership and the accounting department of the organization. Business households and individuals are not required to set up a council when destroying invoices.

c) Members of the invoice destruction council must sign the invoice destruction record and take responsibility before law for any mistakes.

d) An invoice destruction dossier includes:

- Decision on establishment of an invoice destruction council, except for business households and individuals;

- An inventory of invoices to be destroyed, detailing: name of invoice, model number of invoice, symbol of invoice, number of canceled invoice (from ... to number ... or detail each invoice number if the number of invoices to be canceled is discontinuous);

- Invoice destruction record;

- A notice of invoice cancellation result must contain: type, symbol, and quantity of canceled invoice from ... to number, reason of cancellation, date and time of cancellation, method of destruction according to Form No. 02 / HUY- Council of Education Appendix IA issued together with this Decree.

Invoice destruction dossiers are kept at enterprises, economic organizations, business households or individuals using invoices. Particularly, the notice of invoice destruction result shall be made in 2 copies, one kept and one copy must be sent to the supervisory tax agency within 05 days from the date of invoice destruction.

3. Destroying tax offices' invoices

a) The tax authority shall destroy invoices printed which have not been sold or issued by the Tax Department but not sold or issued but no longer used.

b) The General Department of Taxation is responsible for prescribing the process of destruction of invoices printed by the Tax Department.

Article 28.- Handling the loss, fire or damage of pre-printed invoices purchased from the tax agency

1. Enterprises, economic organizations, business households and individuals, if detecting the loss, fire or damage of used or un-made invoices, must make a report on the loss, fire or damage and notify such to the tax agency. Direct management according to Form No. BC21 / HDG, Appendix IA issued together with this Decree within 05 days from the date of the loss, fire or damage of the invoice. In case the last day (the 5th day) coincides with the holiday as prescribed by law, the last day of the time limit shall be counted as the day following that day off.

2. In case when selling goods or providing services, the seller has issued an invoice in accordance with regulations but then the seller or buyer loses, burns or damages the 2 original invoices that have been made, the seller and the buyer. Buyer make a record recording the incident, in the record clearly stating sheet 1 of the invoice the seller declares and pays tax in the month, signs and clearly states the full name of the legal representative (or authorized person) , stamp (if any) on the record and copy copy 1 of the invoice, sign for certification by the legal representative and stamp on the copy of the invoice for delivery to the buyer. The buyer is allowed to use the copy invoice signed for certification, stamped (if any) of the seller together with the record of the loss, fire or damage of the 2 invoices for accounting documents and tax declaration. Seller and buyer are responsible for the accuracy of the loss, fire or damage of the invoice.

In case of the loss, fire or damage of used sheet 2 that is related to a third party (for example: a third party is the carrier or the invoice transferee), the third party is based on the seller or buyers hire to define the responsibility and penalize the seller or the buyer according to regulations.

Article 29. Report on use of pre-printed invoices purchased by tax authorities and a list of used invoices in the period

1. Quarterly, enterprises, economic organizations, business households and individuals that purchase invoices from tax offices shall submit reports on the use of invoices and lists of used invoices in the period to agencies. tax management directly.

The report on the use of invoices shall be submitted quarterly no later than the last day of the first month of the quarter following the quarter when the use of invoices is made according to Form BC26 / HDG Appendix IA issued together with this Decree.

If in the period the use of invoices is not used, enterprises, economic organizations, business households or individuals shall submit a report on the use of invoices, stating the number of used invoices is zero (= 0), no need to send. invoice list used in the period. In case the previous period had used up invoices and reported on the use of invoices in the previous period with the remaining balance of zero (0), in the period without buying invoices or using invoices, the enterprise or business organization Business households and individuals are not required to report on the use of invoices.

2. Enterprises, economic organizations, households and individuals that sell goods and / or services are responsible for submitting reports on use of invoices and lists of used invoices in the period when they are divided, split or merged. , dissolution, bankruptcy, ownership transformation; State enterprise assignment, sale, contracting or lease together with the deadline for submitting a tax finalization dossier.

3. In cases where enterprises, economic organizations, business households or individuals move their business locations to another area than the locality directly managed by the tax agency, they must submit reports on the use of invoices and boards. list used invoices in the period with the tax authority of the place of departure.

Chapter III

PROVISIONS ON DOCUMENTS

Section 1. GENERAL PROVISIONS

Article 30. Types of vouchers

1. Documents in the field of tax, charge and fee management by tax offices include:

a) Personal income tax withholding documents;

b) The receipt includes:

b.1) Receipt of tax, fee and fee collection without pre-printed face value;

b.2) Receipt of tax, fee and charge collection pre-printed with face value;

b.3) Receipt of tax, fee and fee collection.

2. In the course of tax, charge and fee management according to the Law on Tax Administration, if other documents are required, the Finance Minister shall have to prescribe and guide the implementation.

Article 31. Time of making vouchers

At the time of personal income tax deduction, the time of collecting taxes, fees and charges, the personal income tax withholding organization, the tax, fee and charge collector must make vouchers and receipts to the person. have income withheld taxes, people pay taxes, fees and charges.

Article 32. Contents of vouchers

1. A tax deduction voucher has the following contents:

a) Names of tax withholding vouchers, symbols of tax withholding vouchers, symbols of tax deduction vouchers, ordinal numbers of tax withholding vouchers;

b) Name, address and tax identification number of the taxpayer;

c) Name, address and tax identification number of the taxpayer (if the taxpayer has a tax identification number);

d) Nationality (if the taxpayer is not of Vietnamese nationality);

dd) Income amount, time of income payment, total taxable income, withheld tax amount; the amount of income you are still receiving;

e) Date of making the tax deduction voucher;

g) Full name and signature of the payer.

In case of using an electronic tax deduction document, the signature on the electronic voucher is a digital signature.

2. Receipt

a) Name of the receipt: The receipt for tax, charge and fee collection is not pre-printed with face value; tax, fee and fee receipts pre-printed with face value; receipts for tax, fee and fee collection.

b) Receipt template symbol and receipt symbol.

The receipt template designation is the information that shows the name of the receipt type, the number of the receipt and the sample number in a receipt type (a receipt type can have more than one form).

Receipt symbol is a sign to distinguish a receipt by the system of Vietnamese letters and the last 2 digits of the year.

For ordered receipts, the last 2 digits of the year are the year in which the receipt is printed. For self-printed receipts and electronic receipts, the last 2 digits of the year are the year when the receipt is used in the notice of issuance or the year the receipt is printed.

c) Receipt number is the ordinal number shown on the receipt of tax, charge and fee collection. The receipt number is indicated in Arabic numerals up to 7 digits. For self-printed receipts and pre-printed receipts, the receipt number starts from 0000001. For electronic receipts, the number of electronic receipts starts from 1 on January 1 or the date when the receipt is used. hybrid and end on December 31 every year.

d) The copy of the receipt (applicable to pre-printed and self-printed receipts) is the number of sheets in the same number of receipts. Each receipt number must contain 02 copies or more, in which:

- Contact (part) 1: save at the collection organization;

- Joint (part) 2: handing over to taxpayers, fees and charges;

Links from 3 onwards are named according to specific tools serving the management in accordance with law.

dd) Name and tax identification number of the tax, charge and fee collector.

e) Names of taxes, fees and charges and amount in figures and words.

g) Date of receipt.

h) Cash collector's signature. In case of using an electronic receipt, the signature on the electronic receipt is the digital signature.

i) Name and tax identification number of the receipt printing organization (in case of printing).

k) The receipt is in Vietnamese. In case a foreign language is required, the foreign language inscription shall be placed to the right in parentheses "()" or right below the text in Vietnamese with a font size smaller than that of Vietnamese words.

Numbers written on the receipt are natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency on the receipt is Vietnam dong. In case other receivables belonging to the state budget are required by law to be collected in foreign currency, they may be collected in foreign currency or in Vietnam dong on the basis of converting from foreign currency into VND at the exchange rate. stipulated in clause 4 Article 3 of the Government's Decree No. 120/2016 / ND-CP dated August 23, 2016 detailing and guiding the implementation of a number of articles of the Law on Fees and Charges.

In case when collecting fees and charges, if the list of charges and fees is more than the number of lines of a receipt, a list attached to the receipt shall be made. The list is designed by the charge and fee collector in accordance with the characteristics of each type of charge or fee. The list must clearly state "enclosed with receipt number ... date ... month .... year".

For the charge and fee collector using the e-receipt in case some content criteria on the e-receipt needs to be adjusted to suit the reality, the fee and charge collector shall issue a written document to give with the Ministry of Finance (the General Department of Taxation) for consideration and guidance before implementation.

In addition to the required information specified in this Clause, the collecting organization may create other information, including creating a logo, decorative images or advertising in accordance with the law. law and do not obscure, obscure the mandatory content shown on the receipt. The font size of additional information must not be larger than the font size of mandatory content shown on the receipt.

3. Sample display of electronic vouchers under the guidance in Clause 10, Article 4 of Decree No. 11/2020 / ND-CP dated January 20, 2020 of the Government providing for administrative procedures in the field of State Treasury and guiding documents.

Section 2. REGULATIONS ON ELECTRONIC DOCUMENTS

Article 33. Format of electronic vouchers

1. Format electronic receipts:

The types of receipts specified at Point b, Clause 1, Article 30 of this Decree must comply with the following formats:

a) Electronic receipt format uses XML text format language (XML is an abbreviation of the English phrase "eXtensible Markup Language" created with the purpose of sharing electronic data between public systems. information technology);

b) The format of the electronic receipt consists of two components: the component containing the electronic receipt data and the component containing the digital signature data;

c) The General Department of Taxation develops and publishes the composition of electronic receipt data, the component containing digital signature data and provides tools to display the contents of the electronic receipt as prescribed in the Decree. this plan.

2. Personal income tax withholding electronic voucher format:

The personal income tax withholding organization, when using the documents specified at Point a, Clause 1, Article 30 of this Decree in electronic form, shall build a software system by itself to use electronic documents to ensure internal Compulsory contents are specified in Clause 1 Article 32 of this Decree.

3. Electronic vouchers and electronic receipts must be displayed fully and accurately the contents of the voucher, ensuring that it does not lead to misinterpretation so that the user can read it electronically.

Article 34. Registration to use electronic receipts

1. Before using electronic receipts under Point b, Clause 1, Article 30, before using the collection of fees and charges, they shall register for use via the web portal of General Department of Taxation.

The contents of registration information are made according to Form No. 01 / DK-BL, Appendix IA to this Decree.

The web portal of the General Department of Taxation receives registration and use of electronic receipts from organizations collecting fees and charges and sending notices according to Form No. 01 / TB-TNĐK, Appendix IB issued together with the Decree after receiving the registration to use electronic receipts to confirm the submission of the electronic receipt registration.

2. Within 1 working day from the date of receipt of the registration for the use of electronic receipts, the tax authority shall send an electronic notice according to Form No. 01 / TB-DKD in Appendix IB issued with the Decree. This decision applies to the subjects specified in Clause 1 of this Article on the acceptance in case of registering to use a valid e-receipt without errors or not accepting the registration of using the e-receipt is not sufficient. to accept or have errors.

3. From the time of using e-receipts according to the provisions of this Decree, the organizations mentioned in Clause 1 of this Article must destroy the unused paper receipts and vouchers (if any) according to regulations. concentration.

4. In case of change of information registered for the use of e-receipts in Clause 1 of this Article, the State budget-funded fee and charge collector shall change information and return it to the tax agency according to Form No. 01 / DK-BL Appendix IA enclosed with this Decree via the web portal of General Department of Taxation.

Section 3. REGULATIONS ON PAPER HANDLING BY PRINT OR PRINTING FORM

Article 35. Principles of creating receipts

1. The Tax Department shall create pre-printed receipts (the type of which the face value is not pre-printed) and be sold to the fee and / or fee-collecting organizations at the prices to offset the printing and distribution costs.

2. In case of order to print receipts, the charge and fee collector shall select an organization eligible for printing according to regulations to sign a contract on order to print the receipt of charges and fees.

3. In case of self-printing receipts, the fee and fee collector must satisfy the following conditions:

a) Have a system of equipment (computers, printers) to ensure printing and making receipts when collecting fees and charges.

b) Being an accounting unit according to the provisions of the Accounting Law and having a self-printing software to ensure that the data of the receipt is transferred into the accounting software (or database) for declaration according to regulations.

The self-printing system must ensure the following principles:

b.1) The numbering on the receipt is done automatically. Each copy of some receipts is only printed once. If printed from the second time on, it must be shown as a copy.

b.2) Application software to print receipts must ensure security requirements by giving permission to users, who are not authorized to use, must not interfere with data on the application.

If an organization collects software fees and charges from a self-printing software supplier, an organization that meets all standards and conditions for software supply must be selected as prescribed.

b.3) Un-made self-printed receipts must be stored in the computer system under the information security regime.

b.4) The self-printed receipts that have been made are stored in the computer system according to the information security mode and the contents of the receipts must ensure that they can be accessed, rendered and printed on paper when needed.

Article 36. Notice of issuance of pre-printed and self-printed receipts

1. Before using pre-printed or self-printed receipts, organizations collecting charges and fees must make notices on receipt issuance and send them to the managing tax offices. The notice of receipt issuance is sent electronically to the tax authority.

2. Issuance of receipts from tax authorities

Receipts ordered by the Tax Department before the first sale must make a receipt issuance notice. The receipt issuance notice must be sent to all Tax Departments in the country within 10 working days from the date of issuance notice and before the sale. When issuing a receipt, make sure not to have the same number of the receipt in the same symbol.

If the Department of Taxation has posted the content of the notice of receipt issuance on the website of the General Department of Taxation, it is not required to send the notice of receipt issuance to other Tax Departments.

In case of any change to the contents of a notice of issuance, the Tax Department must carry out the procedures for notification of new issuance under the above guidance.

3. The content of a receipt issue notice includes:

a) Legal documents defining the functions, tasks and powers of state management with the collection of charges and fees;

b) Name, tax identification number, address of the charge or fee collector or the agency authorized to collect the fees or charges or authorized to prepare the receipt of fees;

c) Types of use receipts (attached to sample receipts). A sample receipt is a printed copy showing all the criteria on the sheet (part) of the receipt (given to the payer of fees and charges), with the receipt number in the sequence of zeros, printed or stamped with the word "Form "On the receipt;

d) Date of commencement of use;

dd) Name, tax code, address of the organization receiving the receipt (for printed receipts); name and tax code (if any) of the invoice self-printing software supplier (for self-printed receipts);

e) Date of issuance notice; name and signature of the legal representative and seal of the charge and fee collector.

When changing all or one of the criteria on the form and content of the receipt (including both mandatory and non-mandatory content), the organization will collect fees and charges to send notice of new issuance according to instructions at This Clause, except for the case specified at Point d, Clause 3 of this Article.

The notice of receipt is made according to Form No. 02 / PH-BLG Appendix IA issued with this Decree.

4. Order and procedures for receipt of receipts:

a) A notice of receipt and sample receipt must be sent to the supervisory tax authority at least 05 days before the business organization starts using the receipt. Notice of issuance of receipts including sample receipts must be clearly posted at the collection organization, fees and the organization authorized or authorized to collect fees and charges during the use of receipts;

b) In case when receiving the notice of issuance of receipts sent by the fee and charge collector, the tax authority finds that the notice of issuance does not ensure sufficient contents as prescribed, within 03 working days. As from the date of receiving the notices, the tax agencies must notify in writing the fee and / or fee-collecting organizations. The charge and fee collector shall make adjustments to notify the new issuance in accordance with regulations;

c) If the organization collects fees and charges when issuing a receipt from the second time on, if there is no change in the content and form of the receipt notified to the tax agency, no change is required. include a sample receipt;

d) For receipts that have been notified of issuance but have not been used up, their names and addresses are pre-printed, when there is a change of name or address but the tax code is not changed and the tax authority manages Directly, if the fee or fee collector still wants to use the pre-printed receipts, then stamp the new name and address next to the pre-printed name and address criteria for continued use and send a notice of information modification in the notice of receipt of the receipt to the supervisory tax authority according to Form No. 02 / ĐCPH-BLG, Appendix IA issued together with this Decree.

If there is a change of business address leading to the change of the supervisory tax authority, if the collecting organization wishes to continue using the unused receipt number, it must be paid. report the use of receipts to the tax authority of the place of departure and stamp the new address on the receipt, send a list of unused receipts according to Form No. 02 / BK-BLG Appendix IA issued with the Decree and notify the adjustment of information in the notice of receipt of receipts to the tax authority of the destination (clearly stating the number of issued receipts that have not been used, will continue to be used). If the organization does not have the need to use the issued receipt number but has not used it all, cancel the unused receipt number and notify the result of the cancellation to the tax authority of the place of departure and make a notification. report issuing new receipts to the tax authorities of the destination.

Article 37. Provisions on making and authorizing receipts

1. Make a receipt

The content on the receipt must be consistent with the arising economic profession; Receipts must be made in the order from small to large numbers.

The content made on the receipt must be agreed on the sheets with the same number of receipts, if written incorrectly or damaged, the collector must not tear the stalk or, if torn, must enclose the wrong or damaged receipt ; When making a receipt, the charge and / or fee collector must stamp the fee and charge collector in the upper left corner of the 2nd sheet of the receipt (the one handing over to the payer of other revenues belonging to the state budget).

2. Receipts made according to the instructions in Clause 1 of this Article are legal vouchers for payment, accounting and financial settlement.

In case of failure to meet the instructions in Clause 1 of this Article, the payment is not valid and the financial accounting and settlement is not allowed.

3. Authorize receipt

a) Collecting fees and charges to authorize a third party to make a receipt. The authorization between the principal and the authorized party must be in writing, and at the same time, must be notified to the supervisory tax authority of the principal and the principal under the Form No. 02 / UN-BLG Appendix. Appendix IA issued together with this Decree, at least 03 days before the authorized party makes the receipt;

b) The content of the authorization document must fully contain information about the authorization receipt (form, type, symbol, number of receipts (from ... to number ...); authorization purpose authorization period; delivery method or proxy receipt installation method (for self-printed receipts); payment method of authorization receipt;

c) The authorizing party must make a notice of authorization containing all information about the authorization receipt, the purpose of authorization, the time of authorization based on the signed authorization document, with name, signature and seal. (if any) of the representative of the authorizing party to the party receiving the authorization and sending the issuance notice to the tax authority; At the same time, it must be posted up at the place where the fee-collecting organization, the organization receiving the authorization;

d) The receipt of authorization must still contain the name of the fee and charge collector (the authorizing party) and the proxy's seal on the upper left side of each receipt (if the receipt is printed from the device). printing of the authorizing party is not required to be stamped by the authorizing party);

dd) In case the charge or fee collector has many affiliated units directly collecting the fees or multiple authorized collection agencies use the form of pre-printed receipt with the same symbol according to the distribution method for each establishment. In the whole system, the fee and fee collector must have a book to monitor the distribution of the number of receipts to each affiliated unit, each authorized establishment. The affiliated units, authorized establishments must use receipts in the order from the small to the large number within the distributed receipt number;

e) The principal and the authorized party must compile periodic reports on the use of authorization receipts. The authorizing party must make a report on the use of the receipt to the tax agency directly managing it according to the instructions in this Decree (including the receipt number of the authorized party). The authorized party is not required to notify the receipt of receipts and report the use of receipts to the tax authorities;

g) When the authorization period expires or is terminated before the authorization deadline, the two parties must determine it in writing, at the same time notify the tax authority and post it up at the charge and fee collection place.

Article 38. Report on the use of pre-printed and self-printed receipts

1. Quarterly, the charge and fee collector shall have to submit report on the use of receipts.

The deadline for submitting quarterly reports on receipt use is the last day of the first month of the quarter following the quarter using the receipt.

2. A report on the use of the receipt includes the following contents: Name of the unit, tax code (if any), address; name of the receipt; receipt model symbol, receipt symbol; opening balance, purchased issue in the period; numbers used, deleted, lost or canceled during the period; balance at the end of the period and send it to the tax agency for direct management. In case the receipt is not used in the period, in the report using the receipt, write the number of used receipts is zero (= 0). In case the previous period used up all receipts, reported the use of receipts in the previous period with a balance of zero (0), in the period did not notify the issue of receipts for collection of charges and fees, not used In the receipt, the fee and fee collector is not required to submit a report on the use of the receipt.

If the charge or fee collector authorizes a third party to issue a receipt, the charge and fee collector must still report on the use of the receipt.

Report on the use of receipts according to Form BC26 / BLĐT or Form BC26 / BLG Appendix IA issued together with this Decree.

3. The charge and fee collector shall submit a report on the use of receipts upon the dissolution, division, merger or ownership transformation at the same time as the deadline for submitting the fee and / or charge finalization dossier.

Article 39. Destruction of receipts

1. Cases of destruction of receipts

- Receipts of incorrectly printed, duplicated or overprinted orders must be destroyed before the contract is liquidated.

- Various types of receipts made by accounting units are destroyed in accordance with the accounting law.

- Organizations collecting fees and charges with receipts that are no longer in use must destroy receipts.

- Receipts that have not been made yet but are evidences of the cases are not destroyed but will be handled according to the provisions of law.

2. The receipt is determined to be destroyed

- Destruction of self-printed receipts, printed receipts is the use of burning, cutting, shredding or other forms of destruction, ensuring destroyed receipts will not be able to reuse information, number raw material on it.

- Destruction of electronic receipts is a measure to make electronic receipts no longer exist on the information system, unable to access and refer to information contained in electronic receipts.

The expired electronic receipts under the provisions of the Accounting Law, if there is no other decision of the competent state agency, may be destroyed. Destruction of electronic receipts must not affect the integrity of undelivered electronic receipts and must ensure the normal operation of the information system.

3. Order and procedures for destruction of receipts

a) The time limit for destruction of a receipt is 30 days from the date of notification to the supervisory tax authority.

In case the tax agency notifies that the receipt is invalid, the fee and charge collector must destroy the receipt and send it to the tax agency, including the following contents: name of the charge-collecting agency and the fee-collecting agency, the tax identification number ( if); address; receipt cancellation method; at what time, date, month, year cancel; name of the receipt; receipt template symbol; receipt symbol; word number; to some; amount. The time limit for destruction of receipts is 10 days from the date of tax agencies notifying of the expiration of use value.

b) The charge and fee collector must prepare an inventory of receipts that need to be destroyed. An inventory of receipts that need to be destroyed must contain details including: name of the receipt, symbol of the form of the receipt, symbol of the receipt, the number of the receipt of destruction (from ... to number ... or list in detail each receipt number if the number of receipts to be destroyed is not continuous).

c) The charge and fee collector must set up a receipt destruction council. The receipt destruction council must have a representative of the leadership and accounting department of the organization collecting other revenues from the state budget.

d) Members of the invoice destruction council must sign the receipt destruction record and take responsibility before law for any mistakes.

dd) A dossier of receipt destruction includes: A decision on the establishment of a receipt destruction council; checklist of receipts that need to be destroyed; receipt destruction record; notice the result of the destruction of the receipt.

The receipt destruction dossier shall be kept at the fee and / or fee collection organization. Particularly, the notice of collection receipt destruction result according to Form No. 02 / HUY-BLG Appendix IA issued together with this Decree must be made in 2 copies, one kept and one sent to the supervisory tax authority. Not later than 05 days from the date of destruction of the receipt. A notice of the result of the destruction of the receipt must contain the following contents: type, symbol, number of the destruction receipt from number to number, the reason for the destruction, the date and time of destruction, the method of destruction.

e) The tax authority shall destroy receipts printed by the Tax Department which have not been sold but not continue to be used. The General Department of Taxation is responsible for guiding the process of destroying receipts printed by the Tax Department.

Article 40. Handling receipts for ordering or self-printing in case of loss, fire or damage

1. Organizations collecting fee charges, if detecting the loss, fire or damage of the used or not yet made receipts, must make a report on the loss, fire or damage and notify the managing tax agency with the contents as follows: name of organization or individual that lost, burned or damaged the receipt; tax code, address; based on the loss, fire or damage record; name of the receipt; receipt template symbol; receipt symbol; word number; to some; amount; inter-receipts within 05 working days from the date of the receipt loss, fire or damage. In case the last day (the 5th day) coincides with the holiday as prescribed by law, the last day of the time limit shall be counted as the day following that day off.

Reports on the loss, fire or damage of receipts are made according to Form No. BC21 / BLG Appendix IA issued together with this Decree.

2. In cases where the taxpayer, the charge or fee payer causes the voucher or receipt to be lost, burnt or damaged, the photocopy kept at the tax, fee and charge collection organization may be used with the certification, stamp (if any) of the charge and fee collector together with the record of the loss, fire or damage of the receipt as proof of payment and financial settlement. Charge and fee collectors and payers are responsible for the accuracy of the loss, fire or damage of receipts.

Chapter IV

CONSTRUCTION, RESERVE BILLING INFORMATION, DOCUMENTS

Section 1. CONSTRUCTION OF BILLING INFORMATION AND DOCUMENTS

Article 41. General principles

1. The invoice and voucher information system must be built and managed uniformly from the central to local levels; complying with standards and technical regulations on information technology.

2. The invoice and voucher database must ensure timely service of the tax administration and other State management; meeting the requirements of socio-economic development; ensure national safety, confidentiality and security.

3. Information and data on invoices and vouchers are collected, updated, maintained, exploited and used regularly; ensure accuracy, honesty and objectivity.

4. The building, management, exploitation, use and update of the database on invoices and vouchers must ensure accuracy, science, objectivity and timeliness.

5. The database of invoices and vouchers is built, connected and shared on an electronic environment for convenient and efficient management, exploitation, provision and use of information and data.

6. The exploitation and use of information and data on invoices and vouchers must ensure the right purpose and comply with the provisions of law.

7. The invoice and voucher database is connected and exchanged with the information system and database of the concerned ministries, branches and localities.

Article 42. Building information technology infrastructure, software system serving management, operation and exploitation of information systems of electronic invoices and electronic documents

1. The information technology infrastructure of electronic invoices and documents includes the collection of computing equipment (server, workstation), transmission line, network connection equipment, equipment (or software) security and safety of the network and database, storage devices, peripherals and ancillary equipment, internal network.

2. Software system to manage, operate and exploit information systems of e-invoices and electronic documents, including: operating system, database management system and application software.

Article 43. Building, collecting, processing and managing the invoice and voucher information system

1. Building an information system on invoices and documents

a) Invoice and voucher database is a collection of data of invoice and voucher information that is organized and organized to access, exploit, manage and update via electronic means.

b) The database of invoices and documents managed by tax authorities is built by the General Department of Taxation, the State Treasury in coordination with relevant agencies in accordance with the Vietnamese e-Government architectural framework and includes the following content components: registration to use information; notice of cancellation of invoices and vouchers; information about the electronic invoice the seller is responsible for sending to the tax authority, information about the voucher sent to the tax agency; tax information related to invoices and documents.

2. Income, updated information on invoices and documents

Information about invoices and vouchers is collected based on the information that the seller, the user is responsible for sending to the tax authority, information from other agencies related to e-invoices, electronic vouchers, information obtained from tax administration of tax authorities.

3. Processing information about invoices and vouchers

The General Department of Taxation is responsible for processing information and data before being integrated and archived into the national database to ensure the reasonableness and uniformity. Content processing information and data includes:

a) Examining and evaluating the compliance with regulations and procedures in the collection of information and data;

b) Examining and evaluating the legal basis, the reliability of information and data;

c) Aggregating, arranging, and classifying information and data in accordance with the prescribed content;

d) For information and data updated from specialized databases, the specialized database management agency is responsible for ensuring the accuracy of information and data.

4. Manage the information system of invoices and documents

General Department of Taxation is responsible for managing the information system of invoices and documents according to the following regulations:

a) Develop, manage, operate and exploit the invoice and voucher information system and provide public services on e-invoices and e-documents if necessary;

b) Integrate investigation results and data and information related to invoices and documents provided by relevant ministries, agencies and agencies;

c) To guide, inspect and supervise the management and exploitation of the invoice and voucher information system at the local tax authority;

d) Develop and promulgate regulations on decentralization of access to the invoice and voucher information system; manage the connection, sharing and provision of data with databases of ministries, branches, central and local agencies;

dd) To assume the prime responsibility for, and coordinate with related units in, developing software in the invoice and voucher information system.

Section 2. RESERVE, PROVIDE, USE OF E-BILLING INFORMATION

Article 44. Principles of searching, providing and using information of e-invoices

1. The search, provision and use of e-invoice information are applied to perform tax procedures, bank payment procedures and other administrative procedures; demonstrate the legality of goods circulating in the market.

2. The search and provision of information on e-invoices must ensure completeness, accuracy, promptness and the right subject.

3. The use of provided e-invoice information must ensure the right purpose and serve professional activities according to the functions and tasks of the information users; At the same time, it must comply with the provisions of the law on the protection of state secrets.

Article 45. Look up electronic invoice information for checking goods circulating in the market

1. When examining goods circulated on the market, for the case of using e-invoices, state agencies or persons competent to access the web portal of General Department of Taxation to search information on electronic invoices for management, do not require paper invoices. Relevant agencies are responsible for using the equipment to access e-invoice data.

2. In case of force majeure due to an incident or natural disaster affecting the Internet access and thus failing to look up invoice data, a state agency or a competent person who is inspecting shall carry out an inspection. information of electronic invoices in the form of text messages.

Article 46. Information provision and use of e-invoice information

1. The General Department of Taxation is the unit that provides e-invoice information at the request of State management agencies and organizations at central level. Department of Taxation, Sub-Department of Taxation provide information on request of agencies and organizations managing the same level.

2. Parties using e-invoice information include:

a) Enterprises, economic organizations, business households and individuals that sell goods or provide services; organizations and individuals who buy goods and services;

b) State management agencies use e-invoice information to carry out administrative procedures as prescribed by law; check the legality of goods circulating on the market;

c) Credit institutions use e-invoice information to carry out tax procedures and bank payment procedures;

d) E-invoice service providers.

dd) Organizations using electronic information and vouchers to withhold personal income tax.

Article 47. Forms of exploitation and use of e-invoice information on the portal

1. Information users are enterprises, economic organizations, business households and individuals that sell goods or provide services; organizations and individuals that are goods and service purchasers shall access the web portal of General Department of Taxation to look up e-invoice information according to e-invoice information contents.

2. Information users who are state management agencies, credit institutions, or e-invoice service providers that have signed regulations on information exchange or signed contracts must register and be granted. The rights to access, connect and use e-invoice information from the General Department of Taxation are as follows:

a) Apply a valid digital signature as prescribed by law;

b) Encrypt the transmission line;

c) Ensure information security as prescribed by law;

d) Comply with the technical requirements announced by the General Department of Taxation, including: Information criteria, data formats, connection methods, information exchange frequency.

The user of information mentioned in Clause 2 of this Article shall assign a focal point to register the use of e-invoice information (hereinafter referred to as the registration contact) and notify the General Department of Taxation in writing.

Article 48. Publication and search of information on e-invoices

1. Information of e-invoices provided on the portal are contents of e-invoices specified in Article 10 of this Decree and the status of e-invoices.

2. Information on electronic invoices provided in the form of electronic documents and electronic data signed with the digital signature of the General Department of Taxation or in the form of a message provided by the General Department of Taxation to the party using the information is State management agencies through the official phone number announced in the document to the General Department of Taxation.

3. The display of information of e-invoices on the systems of enterprises must follow the order of e-invoice contents according to the provisions of Article 10 of this Decree.

Article 49. Registration, supplementation and termination of use of e-invoice information

1. New registration, additional content providing information of e-invoices

a) The contact point for registration of information users shall send 01 original copy of the document to the General Department of Taxation to request new registration or supplement the content of e-invoice information provision according to Form No. 01 / CCTT-ĐK II issued together with this Decree.

b) Within no more than 02 working days after receiving the written request, the General Department of Taxation shall register a new or supplement e-invoice information provision and notify the result according to the Form. No. 01 / CCTT-NT, Appendix II to this Decree, issued with the written information user registration point. In case of information that is not accepted for new or additional registration, the reason must be clearly stated.

2. Procedures for new registration, additional use term, withdrawal of an account accessing the portal to use e-invoice information (hereinafter referred to as accounts):

a) The contact point for registration of the information user shall send 01 original copy of the document to the General Department of Taxation to request for new registration or additional expiry date or account revocation using Form No. 01 / CCTT-DK of Appendix II issued together with this Decree;

b) Within 02 working days from the receipt of the written request, the General Department of Taxation shall issue a new account or supplement the expiry date of the account or revoke the account and notify party using written information. In case of not accepting the account registration or not adding the expiry date of the account, the reason must be clearly stated.

Newly registered accounts granted to each individual are notified by sending emails or by sending text messages from addresses, phone numbers officially announced by the General Department of Taxation;

c) The term of use of an account to access the Portal for both new registration and supplementation is 24 months or requested by the user but not exceeding 24 months from the date of The General Department of Taxation shall send a written notification of the result of new registration or supplement the expiry date to the contact point of registration of the information user.

30 days prior to the expiration of the use period, the General Department of Taxation shall notify the user of information in writing to the registration point of the user of the preparation of the expiry date. The notification is done in the form of email or text messages from addresses and phone numbers officially announced by the General Department of Taxation.

3. Register a new one, supplement its expiry date, and revoke the validity of the text message form of a mobile phone number:

a) The inspecting agency's contact point of registration sends 01 original of the document to the General Department of Taxation to request a new registration or supplement the expiry date or revoke the validity of the text message of the mobile phone number. according to Form No. 01 / CCTT-NTP, Appendix II to this Decree;

b) Within no more than 02 working days after receiving the written request, the General Department of Taxation shall make a new registration or supplement the expiry date or revoke the validity of the text message form of the number. Mobile phone and notification of results to the written examination agency's registration clue. In case of not accepting the use registration or adding an expiry date, the reason must be clearly stated;

c) The duration of use of text message of mobile phone number for both new registration and additional expiry date is 24 months or requested by the user of information but not exceeding 24 months from the date the General Department of Taxation sends a written notice of the result of new registration or additional expiry date to the contact point of registration of the information user

30 days prior to the expiration of the use period, the General Department of Taxation shall notify the user of information in writing to the registration point of the user of the preparation of the expiry date. The notification is done in the form of email or text messages from addresses and phone numbers officially announced by the General Department of Taxation.

4. Registering the connection or disconnecting the information user's system with the portal to use e-invoice information.

a) The contact point for registration of information users sends 01 original of the document to the General Department of Taxation to request to connect or disconnect from the portal according to Form No. 01 / CCTT-KN in Appendix II issued attached to this Decree;

b) Within no more than 03 working days after receiving the request, the General Department of Taxation shall notify the user of information in writing to the registration point of the user of the acceptance or disapproval of the request. of the information user, in case of disapproval, the reason must be clearly stated;

c) In case of accepting the system connection: Within 10 working days from the day on which the notice is sent, the General Department of Taxation shall send a survey team to the location and facilities for implementing the information system. party using the information to check fulfillment of requests.

- In case the survey team's written conclusion confirms that the information system of the information user meets the requirements, within 10 working days, the General Department of Taxation shall notify in writing the user. using information on the eligibility to connect and coordinating to connect systems to provide information on e-invoices and electronic documents;

- If the survey team 's conclusion record confirms that the information system of the information user does not meet the requirements, within 10 working days, the General Department of Taxation shall notify the party in writing. using information about ineligibility to connect with the Portal.

d) In case of accepting the suspension of the system connection: from the date of sending the notice, the General Department of Taxation shall coordinate with the information user in stopping the connection of the systems.

Article 50. Termination of use of forms of provision and use of e-invoice information

1. The General Department of Taxation shall revoke an account accessing the portal or revoke the effect of using the text message of a mobile phone number in the following cases:

a) When there is a request from the registration point of the information user;

b) The expiry date has expired;

c) An account accessing the portal or mobile phone number fails to look up information for 6 consecutive months;

d) Detecting cases of using e-invoice information for improper purposes, for professional operations according to functions and duties of information users, or in contravention of the law on protection of secrets state honey.

2. The General Department of Taxation shall suspend the connection of the information user's system with the web portal in the following cases:

a) When there is a request from the registration point of the information user;

b) Detecting cases of using e-invoice information for improper purposes, for professional operations according to functions and duties of information users, or in contravention of the law on confidentiality protection. state honey.

3. At least 05 working days before the time of officially terminating the use of forms of providing or using information on e-invoices of information users (except for the case of the user's contact point for registration. (information requested in writing), the General Department of Taxation shall notify in writing the user of information about the termination of use of forms of provision and use of e-invoice information, electronic documents, clearly stating the reason for the termination of use.

Article 51. Time limit for providing information on e-invoices

Within 05 minutes after receiving the request, the Portal shall reply to the user of information:

1. Electronic invoice information

Notify the reason in case the system has problem or no e-invoice information.

2. In case of a request to provide information with large data, the time limit for providing information on e-invoices shall be announced by the General Department of Taxation.

Article 52. Responsibilities of the General Department of Taxation

1. Develop, deploy, manage and operate the Portal, specifically:

a) To ensure convenient access to organizations and individuals; having easy-to-use data and information search tools and giving results right for the content to be searched;

b) Ensure the format of information and data according to specified standards and technical regulations for easy download, quick display and printing by popular electronic means;

c) Ensuring that the system operates continuously, stably and ensures information safety;

d) Take charge of providing instructions on use and support for system operation.

2. Manage the registration and use of information of e-invoices and electronic vouchers of information users.

3. Deploying and publishing email addresses and phone numbers in service of information provision of electronic invoices and electronic vouchers.

4. Developing and publishing technical requirements to connect with the Electronic Invoice Portal.

5. In case of suspending the provision of information on e-invoices, the General Department of Taxation shall notify the parties using information. The content of the notice must state the expected time period to resume information provision activities.

Article 53. Responsibilities of information users

1. To use e-invoice information for the right purposes, in service of professional activities according to the functions and tasks of the information user and in accordance with the law on protection of state secrets.

2. Fully equipped with technical facilities and equipment to ensure the search, connection and use of e-invoice information.

3. To register to be granted the right to access, exploit and use e-invoice information.

4. To manage and keep confidential information on accounts for accessing the web portal, phone numbers to receive messages, look up electronic invoice information, and electronic documents issued by the General Department of Taxation.

5. Ensuring the development, implementation and operation of an e-invoice information receiving system.

Article 54. Funding for implementation

Funds for the search, provision and use of e-invoice information of state management agencies as prescribed in this Regulation shall be allocated from the state budget on the basis of annual budget estimates. approved for agencies and units in accordance with the law.

Chapter V

RIGHTS, OBLIGATIONS AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS IN MANAGEMENT AND USE OF BILLS AND DOCUMENTS

Article 55. Rights and obligations of organizations and individuals selling goods and providing services

1. Organizations and individuals selling goods and providing services have the rights to:

a) Create an electronic invoice without the code of the tax authority to use if it satisfies the requirements specified in Clause 2, Article 91 of the Law on Tax Administration No. 38/2019 / QH14;

b) Using an e-invoice with the tax authority's code if it falls into the case and the subjects specified in Clauses 1, 3, 4, Article 91 of the Law on Tax Administration No. 38/2019 / QH14;

c) Using invoices printed by tax authorities as prescribed in Article 24 of this Decree;

d) Use legal invoices for business activities;

dd) Lawsuits against organizations and individuals that infringe upon the rights to create, issue and use legal invoices.

2. Organizations and individuals selling goods or providing services have the obligations:

a) Making and delivering invoices when selling goods or providing services to customers;

b) Manage activities of creating invoices in accordance with this Decree;

c) Register to use e-invoices under Article 15 of this Decree if using e-invoices and transfer data of e-invoices to tax authorities in case of using e-invoices without the agency's code. taxes as provided for in Article 22 of this Decree;

d) Publish methods of searching and receiving the original file of the seller's e-invoice to the goods or service buyer;

dd) Report the use of invoices to the supervisory tax authority in case of purchase of invoices from the tax authority according to Form BC26 / HDG Appendix IA issued together with this Decree;

e) Send invoice data to the tax authority in case of purchase of invoices from tax authorities using the Form No. 01 / TH-HDĐT Appendix IA issued with this Decree together with the submission of the value-added tax declaration. increase.

Article 56. Responsibilities of buyers of goods and services

1. Ask the seller to make and deliver invoices when buying goods or services.

2. Provide exactly the necessary information for the seller to invoice.

3. Sign the copies of invoices with full contents in case the parties have agreed on the buyer's signature on the invoice.

4. Use invoices for the right purpose.

5. To provide information on invoices to competent agencies when requested, in case of using invoices printed by tax agencies, original invoices must be provided, in case of using e-invoices. then comply with regulations on searching, supplying and using e-invoice information.

Article 57. Responsibilities of tax authorities in management of electronic invoices and documents

1. The General Department of Taxation is responsible for:

a) Build a database of electronic invoices, invoices printed by tax authorities, and electronic documents to serve tax administration and state management of other agencies of state (police, market management, border guards, relevant agencies), serving the needs of verifying and comparing invoices of businesses, organizations and individuals;

b) Notice that invoices and vouchers that have been issued, reported to be lost or are no longer valid.

2. The local Tax Department is responsible for:

a) Manage the creation and issuance of invoices and vouchers of organizations and individuals in the area;

b) Order printing and issuance of invoices for sale to the subjects specified in this Decree;

c) Inspecting and examining activities of creating, issuing and using invoices and documents in localities.

3. Local Tax Departments are responsible for:

a) Checking the use of invoices for selling goods or providing services; using electronic documents within the scope of tax administration decentralization;

b) Monitor and inspect the invoice and voucher destruction activities according to regulations of the Ministry of Finance within the scope of tax administration decentralization.

Article 58. Responsibility to share and connect information and data of e-invoices

1. Enterprises and economic organizations that produce and do business in the following fields: electricity; Petroleum; post and Telecommunication; air, road, railway, sea and water transport; Clean water; credit financing; insurrance; medical; e-commerce business; supermarket business; Commercials shall implement e-invoices and provide data of e-invoices in the data format announced by the General Department of Taxation.

2. Credit institutions and payment service-providing organizations shall provide electronic data on payment transactions via accounts of organizations and individuals at the written request of tax authorities on the provision of Customer information provision shall comply with the banking law

3. An organization that produces or imports products subject to special consumption tax that are subject to use of stamps according to law shall link up information on printing and use of electronic stamps and stamps between production organizations. import and export with tax administration agencies. Information about the printing and use of electronic stamps are the basis for establishing, managing and building a database of e-invoices. Stamp users shall be responsible for paying costs for printing and using stamps according to regulations of the Minister of Finance.

4. Organizations, units: Market management agency, General Department of Land Administration, General Department of Geology and Minerals of Vietnam, police agencies, transport, health and other relevant agencies connection and sharing necessary information and data in the area of ​​management of the unit with the General Department of Taxation to build an electronic invoice database.

Chapter VI

TERMS ENFORCEMENT

Article 59. Entry into force

1. This Decree takes effect on July 1, 2022 and encourages agencies, organizations and individuals that satisfy information technology infrastructure conditions to apply regulations on invoices and vouchers. Electronic Decree of this Decree before July 1, 2022.

2. Decree No. 51/2010 / ND-CP dated May 14, 2010 of the Government regulating invoices for selling goods and providing services, Decree No. 04/2014 / ND-CP dated January 17, 2010 2014 of the Government amending and supplementing a number of articles of Decree No. 51/2010 / ND-CP on invoices for selling goods and providing services, Decree No. 119/2018 / ND-CP dated December 12. In 9 years of 2018, the Government's regulations on electronic invoices for selling goods and providing services will continue to be effective until June 30, 2022.

3. To annul Clauses 2 and 4, Article 35 of the Government's Decree No. 119/2018 / ND-CP of September 12, 2018, on e-invoices from November 1, 2020.

4. To annul Clause 12, Article 5 of the Government's Decree No. 12/2015 / ND-CP dated January 12, 2015, detailing the implementation of the Law amending and supplementing a number of articles of the Tax Laws and amending and supplement a number of articles of Decrees on taxation.

5. The management and use of public property sale invoices upon handling public property (paper invoices ordered by the Ministry of Finance) continue to comply with the provisions of Decree No. 151/2017 / ND-CP December 26, 2017 of the Government detailing a number of articles of the Law on Management and Use of Public Assets.

6. The management and use of national reserve sale invoices when selling national reserve goods (paper invoices) shall continue to comply with the provisions of Circular No. 16/2012 / TT-BTC dated August 8. February 2012 by the Ministry of Finance. In case there is a notice of conversion to apply national reserve sales e-invoices, the units shall carry out the conversion according to regulations.

Article 60. Transitional handling

1. Enterprises and economic organizations that have announced the issuance of pre-printed invoices, self-printed invoices, and electronic invoices without the tax authority's code or have registered for application of electronic invoices bearing the agency's code Taxes, if purchased invoices from tax authorities before the date this Decree is issued, are allowed to continue using existing invoices from the date this Decree is promulgated through June 30, 2022 and the invoice procedures in accordance with the Decree No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND-CP dated January 17, 2014 of the Government on invoices selling goods, providing services.

In case from the date this Decree is promulgated to June 30, 2022, the tax authority notifies the business establishment to convert to apply e-invoices under this Decree or Decree No. 119 / 2018 / ND-CP dated September 12, 2018, if the business establishment has not met the conditions for information technology infrastructure and continues to use invoices in the above forms, the business establishment shall send invoice data to the tax authority according to Form No. 03 / DL-HDĐT Appendix IA issued with this Decree together with the submission of the value added tax return. Tax authorities build invoice data of business establishments to put into the invoice database and post them on the web portal of General Department of Taxation to serve the invoice data search.

2. For a business establishment that is newly established during the period from the date this Decree is promulgated to June 30, 2022, if the tax agency notifies the business establishment to apply e-invoices according to For the provisions of this Decree, business establishments shall comply with the guidance of the tax agency. In case the information technology infrastructure is not met but continue to use invoices as prescribed in the Decree No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND -CP dated January 17, 2014 of the Government providing for invoices for selling goods and providing services shall be implemented like the business establishments mentioned in Clause 1 of this Article.

3. The Ministry of Finance specifically guides this Article.

Article 61. Responsibility for implementation

1. The Minister of Finance shall assume the prime responsibility for, and coordinate with the People's Committees of provinces and cities in, connecting information from cash registers to manage retail sales of households and individuals. do business according to the provisions of this Decree.

2. The ministers, the heads of the ministerial-level agencies, the heads of the agencies attached to the Government, shall, based on their assigned functions and tasks, have to implement this Decree.

3. The presidents of the People's Committees of the provinces and centrally-run cities shall direct agencies and units in their respective localities to coordinate in implementing this Decree./.


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