FINE LEVEL FOR LATE TRANSFER OF E-INVOICE DATA TO THE TAX AUTHORITY

Currently, regulations on e-invoices are the hottest and the most interested information for businesses, business organizations and business households. One of the regulations that the accounting department holding work related to invoices and documents of the unit needs to know is the delay in transferring e-invoice data to the tax authority. What is the fine level for this violation? How to minimize the risk of being fined for violations? Let's find out with Tasco in the following article!

1. Request for sending e-invoices to tax authority:

According to Point 3, Article 22, Decree 123/2020/ND-CP, the seller of goods or providing services using e-invoices without the tax authority's code is responsible for transferring the generated e-invoice data to the tax authority via the web portal of the General Department of Taxation (directly or via e-invoice service providers).

There are two methods of sending e-invoices to tax authority:

1. Method of transferring e-invoice data according to the e-invoice data summary table according to Form No. 01/TH-HDĐT Appendix IA issued together with Decree 123 submitting the same time limit for submitting value added tax declaration documents (Monthly or Quarterly), applicable to the following cases:

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

- Sell goods that are electricity, clean water if there is information about customer’s code or customer’s tax identification number.

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

Particularly for the case of selling petrol and oil to customers, the seller aggregates data of all petrol and oil sales invoices for the day by each item to display on the electronic invoice data summary table and transfer this electronic invoice data summary table within the same day.

2. The method of transferring full invoice contents applies to the case of goods sale or service provision:

The seller, after making all the contents of the invoice, sends the invoice to the buyer and at the same time sends the invoice to the tax authority. In Clause 1, Article 6 of Circular 78, the time of transfer to the buyer is not later than the same day.

2. The fine level for late transfer of electronic invoice data to the tax authority can be up to 20 million VND

In Article 30 of Decree No. 125/2020/ND-CP stipulates specifically:

+ Overdue transferring e-invoice data to tax authority:

01 - 05 working days: 02 - 05 million VND

06 - 10 working days: 05 - 08 million VND

11 working days or more: 10 - 20 million VND

+ Transferring the e-invoice data summary table with incomplete number of invoices made in the period: 05 - 08 million VND

+ Do not transfer e-invoice data to tax authority: 10 - 20 million VND

3. Limiting fines for overdue transfer or failure to transfer e-invoice data:

To limit this problem, businesses need to update the time limit for transferring data to the tax authority according to the regulations for each of the above subjects (full transfer or transfer according to the summary table).

It is necessary to work with organizations providing e-invoices to build functions and utilities to remind and automatically support the transfer of e-invoice data within the prescribed time limit.

New: Order of converting paper invoices (Circular 39), e-invoices according to Circular 32 to using e-invoices according to Circular No. 78 and Decree 123.

❗ Currently, e-invoice service providers (who are currently providing e-invoice software for businesses) have updated and perfected the software, fully meeting the transmission and reception standards and data standards set by the General Department of Taxation issued in Decision No. 1450/QD-TCT dated October 7, 2021. On the other hand, these e-invoice service providers are also responsible for contacting and guiding each customer to use their services.

❗ Therefore, in order to use invoices continuously, enterprises need to actively contact the e-invoice service provider immediately for support on technical conditions and data standards of invoices according to the new regulations. In which, the following criteria must be changed: Invoice form, Invoice symbol, Invoice number with 07 characters as prescribed in Circular No. 78/2021/TT-BTC before November 10, 2021.

❗ After preparing the technical background, data standards mentioned above. From November 10, 2021, businesses can register to use e-invoices according to Form 01/DKTD-HDĐT and use them as soon as the tax authority issues a notice of acceptance of business registration.

Conversion sequence:

Step 1: The tax authority will send a Notice of Form 41/TBTD-HDDT to each enterprise at the email address registered with the tax authority to notify the unit of any of the following cases:

📌️ Apply e-invoice with tax authority’s code without paying service fee (within 12 months, starting from the time of transferring to using e-invoice according to new regulations);

📌 Apply the e-invoice with the tax authority's code must pay the service fee;

📌️ Apply e-invoice without tax authority's code must pay service fee.

Step 2:

💡 Pursuant to the Notice in Step 1 of the tax authority, enterprises register for Form 01/DKTD-HDĐT (Registration Form) electronically through the e-invoice service provider or can send directly to the Electronic Portal - Electronic invoice system.

💡 Immediately after the enterprise submits the Registration Form, the Portal - Electronic invoice system will immediately respond to the Notice Form No. 01/TB-TNĐT whether or not to accept the email of the enterprise registered on the Registration Form.

💡 Within 01 working day from the date of receipt the enterprise's registration, the tax authority will respond to the notice of acceptance or non-acceptance to the email of the taxpayer registered on the Registration Form.

Note: Businesses need to carefully check the email address registered on Form 01/DKTD-HDĐT to receive the information from the tax authority.

Step 3: Handling of paper invoices according to Circular No. 39/2014/TT-BTC, e-invoices under Circular 32/2011/TT-BTC which are outstanding before conversion:

Immediately after the tax authority announces the acceptance of the registration for the use of e-invoices according to Form No. 01/TB-TNĐT, the enterprise shall report on the use of invoices according to Form BC26/AC and make a Notice of Invoice Cancellation result according to Form TB03/AC and send it to the tax authority in an electronic form.

Next, go to the Invoice report application, select the Invoice Cancellation Notice Template to update the invoice to be canceled, at the criteria "invoice cancellation method", select:

⭐️ For paper invoices: cut corners;

⭐️ For e-invoices: write electronic cancellation

In case businesses are using e-invoices, just contact the e-invoice service provider for support.

 

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