05 e-invoice information users in Vietnam

According to Article 50 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, the General Department of Taxation shall provide e-invoice information at the request of central authorities and organizations performing state management tasks. Provincial Departments of Taxation, and Sub-departments of Taxation shall provide e-invoice information at the request of regulatory authorities and organizations performing state management tasks of the same level. E-invoice information users include:

- Enterprises, business entities, household or individual businesses that are providers of goods or services; buyers of goods or services;

- Regulatory authorities that use e-invoice information for competing administrative procedures as prescribed by law; verifying the legitimacy of goods sold on the market;

- Credit institutions that use e-invoice information for their completion of procedures for tax and payments via banks;

- E-invoice service providers.

- Organizations that use electronic record information for deducting PIT.

Besides, according to Article 47 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, information users, including enterprises, business entities, household or individual businesses that are sellers of goods/services, and buyers of goods/services, shall access the web portal of the General Department of Taxation for searching e-invoice information according to contents of e-invoices.

Information users, including regulatory authorities, credit institutions, e-invoice service providers that have signed the information exchange regulation or contracts, shall register for and be granted the right to access, connect and use e-invoice information from the General Department of Taxation as follows:

- Apply a valid digital signature as prescribed by law;

- Perform line coding;

- Ensure information security as prescribed by law;

- Meet technical requirements laid down by the General Department of Taxation, including: Information items, data format, connection method and information exchange frequency.

Information users prescribed in Clause 2 of this Article shall assign their units or persons in charge of registering the use of e-invoice information and send written notification thereof to the General Department of Taxation.

View more details at the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, effective from July 01, 2022.

Le Vy

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE