PROCEDURES FOR TRANSFERING TO ELECTRONIC INVOICES ACCORDING TO CIRCULAR 78/2021/TT-BTC FOR BUSINESSES

Circular 78/2021/TT-BTC takes effect from July 1, 2022. Authorities, organizations and individuals that meet the conditions for information technology infrastructure are encouraged to apply regulations on electronic invoices and electronic documents under the guidance in Circular 78/2021/TT-BTC and Decree No. 123/2020/ND-CP before July 1, 2022.

1. Register to use e-invoices

According to the provisions of Article 15 - Registration and change of use of e-invoices:

👉 Enterprises and economic organizations register to use e-invoices through e-invoice service providers.

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

👉 Contents of registration information according to Form No. 01/DKTD-HDĐT (Appendix IA - ND123/2020).

👉 The portal of the General Department of Taxation sends an electronic notice on the receipt of registration for the use of e-invoices through an e-invoice service provider in the case of enterprises and economic organizations that register to use e-invoices through e-invoice service providers.

👉 Within 01 working day from the date of receipt the registration for using e-invoices, the tax authority is responsible for sending an electronic notice using Form No. 01/TB-DKĐT (Appendix IB - ND123/2020) via organizations providing e-invoice services or sending an electronic notice directly to enterprises or economic organizations about accepting or not accepting registration for the use of e-invoices.

2. Unused paper invoices and e-invoices destruction

From the time the tax authority accepts the unit to use e-invoices, the unit must stop using and destroy unused paper invoices and e-invoices (if any) that have been notified of issuance according to the previous regulations.

The order and procedures for cancellation are carried out as follows:

⭐ Enterprises and economic organizations must make an invoices inventory table to be cancelled.

⭐ Enterprises and economic organizations must set up the Invoice Cancellation Council. The Invoice Cancellation Council must have a leader representative, a representative of the organization's accounting department. Business households and individuals are not required to establish a council when cancelling invoices.

⭐ The members of the Invoice Cancellation Council must sign the invoice cancellation minutes and take responsibility before the law for any errors.

Invoice cancellation documents includes:

💥 Decision to set up invoice cancellation council, except for business households and individuals.

💥 Invoices inventory table to be cancelled, detailing: Name of invoices, symbol of invoices model number, invoices symbol, number of cancelled invoices (from number... to number... or detail each invoice number if the invoice number to be canceled is not continuous).

💥 Invoices cancellation minutes.

💥 The notice of invoice cancellation result must have the following contents: type, symbol, number of cancelled invoices from number… to number, reason for cancellation, date and time of cancellation, method of cancellation according to Form No. 02/HUY-HDG Appendix Appendix IA – Decree 123/2020.

💥 Invoice cancellation documents are kept at the invoice user unit. The Notice of Invoice cancellation results shall be made in 02 copies, one copy shall be kept and the other shall be sent to the tax authority directly managing within 05 days from the date of invoices cancellation.

3. Using e-invoices

According to the new regulations in Decree 123/2020, the unit is allowed to use e-invoices as soon as it is approved by the tax authority, the unit does not have to send the sample invoice and the notice of e-invoice issuance to the tax authority as previously specified.

4. E-invoices issuance process at TASCO:

📌 Create a sample e-invoice (can design the company logo on the e-invoice).

📌 Notice of e-invoices issuance to tax authority before use is similar to self-printed or ordered invoices. After 2 days from the date of issuance notice, enterprises can issue e-invoices to customers.

📌 Enterprises do not need to buy accounting software or e-invoices creation software can issue e-invoices, which can be created through the company providing intermediate e-invoices creation software at a very cheap cost, only 1,500 VND / bill.

Immediately contact TASCO Tax Agent in the following ways for a completely free consultation!!!

 

TASCO - Tax agent responsible for all service

           TASCO - Give trust - get value

Please contact TASCO for a free consultation:

 Hotline: 086.486.2446 - 0975.08.68 (zalo)

 Website: dailythuetasco.com hoặc dichvutuvandoanhnghiep.vn

 Email:  lienhe.dailythuetasco@gmail.com  


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