Who do not have to pay for services when using e-invoices

From July 1, 2022, Decree 123/2020/ND-CP stipulates that business entities when selling goods and services will have to use electronic invoices. Accordingly, when using invoices of organizations providing e-invoice services, they will pay for services according to the contract signed between the parties. However, in some cases, business entities using e-invoices with tax authority's code do not have to pay for the service. For specific cases, see the article below.

1. E-invoices with the tax authority's code.

🔅 Pursuant to Clause 2, Point a, Article 3 of Decree No. 123/2020/ND-CP, an e-invoice with a tax authority's code is an e-invoice that is granted a code by the tax authority before an organization or individual sells goods, Provides shipping service to buyers.

🔅 The tax authority's code on the e-invoice includes:

✔ The transaction number is a unique sequence of numbers generated by the tax authority's system; and

✔ A string of characters encoded by the tax authority based on the merchant's information on the invoice.

2. When to use e-invoices with the tax authority's code?

Pursuant to Article 91 of the Law on Tax Administration 2019 and Circular 78/2021/TT-BTC; from July 1, 2022; Cases in which electronic invoices with tax authorities' codes must be used include:

(1) Enterprises and economic organizations when selling goods or providing services (regardless of the value of each sale of goods or provision of services) must use an electronic invoice with the tax authority's code, except for the following cases of using e-invoices without tax authority's code:

⏩ Businesses in the fields of electricity, petroleum, post and telecommunications, clean water, finance and credit, insurance, healthcare, e-commerce business, supermarket business, commerce, transportation air, road, railway, sea, waterway;

⏩ Enterprises and economic organizations have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software systems, electronic invoicing software to meet the requirements of tax authorities to prepare and look up e-invoices, store e-invoice data according to regulations and ensure the transmission of e-invoice data to buyers and to tax authorities;

(2) Business households and individuals with a scale of revenue and labor that meet the highest standards of micro-enterprises in accordance with the law on supporting small and medium-sized enterprises must comply with the accounting regime and pay tax according to the declaration method.

(3) Business households, and business individuals in cases where revenue can be determined when selling goods and services.

(4) In case of using invoices without the tax authority's code but in one of the following cases:

⏩ Registration for the application of electronic invoices with tax authorities' codes;

⏩ Identified as a high tax risk and notified by the tax authority about the change to apply electronic invoices with the tax authority's code.

(5) In case an e-invoice with a code is issued by the tax authority according to each time it is generated, if:

⏩ Business households and individuals that pay tax by the presumptive method or declare tax on each arising request to use invoices to deliver to customers;

⏩ Enterprises, economic organizations, and other organizations approved by tax authorities to issue e-invoices to deliver to customers.

3. In case of not having to pay for services when using e-invoices with the tax authority's code

According to the provisions of Clause 1, Article 14 of Decree 123/2020/ND-CP, the case of using e-invoices with the tax authority's code does not have to pay for the service within 12 months from the date of use. e-invoices, including:

🔰 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 shall comply with regulations in the List of geographical areas eligible for investment incentives issued together with Decree No. 118/2015/ND-CP (replaced by Decree 31/2021/ND-CP).

🔰 Other small and medium-sized enterprises at the request of the People's Committees of provinces and central cities to the Ministry of Finance, except for enterprises operating in economic zones, industrial parks, and high-tech zones.

🔰 The General Department of Taxation shall perform or entrust an e-invoice service-providing organization to provide e-invoices with the tax authority's code without paying for the service to the above subjects.

⇒ If you have any questions, please register here for TASCO's earliest advice or contact hotline: 0975480868 (Zalo)

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