Are e-invoice information providers considered e-invoice information users?

Are e-invoice information providers considered e-invoice information users in Vietnam?

Pursuant to Clause 2, Article 46 of Decree 123/2020/ND-CP, e-invoice information users include:

- Enterprises, economic organizations, households, and individual businesspersons who are sellers of goods or providers of services; organizations and individuals who are buyers of goods or services;

- State management agencies using e-invoice information to perform administrative procedures according to legal regulations; inspecting the legality of goods circulating on the market;

- Credit institutions using e-invoice information to perform tax procedures and payment procedures through banks;

- e-invoice information providers.

- Organizations using e-documentation information to deduct personal income tax.

Therefore, according to the aforementioned regulation, e-invoice information providers are among the parties or, in other words, subjects using e-invoice information.

Are e-invoice information providers considered e-invoice information users? (Image from the Internet)

Vietnam: Does the use of e-invoice information ensure state secrets?

Based on Article 44 of Decree 123/2020/ND-CP, the principles for querying, providing, and using e-invoice information are as follows:

- Querying, providing, and using e-invoice information is applied to carry out tax procedures, payment procedures through banks, and other administrative procedures; demonstrating the legality of goods circulating in the market.

- The querying and providing of e-invoice information must ensure completeness, accuracy, promptness, and correctness regarding the subject.

- The use of the provided e-invoice information must ensure the correct purpose, serving operational activities according to the function and duty of the information user; and must comply with the law on protecting state secrets.

Furthermore, the method of exploiting and using e-invoice information on the e-portal is based on Article 47 of Decree 123/2020/ND-CP, which regulates the form of exploiting and using e-invoice information on the e-portal as follows:

- Information users include enterprises, economic organizations, households, and individual businesspersons who are sellers of goods or providers of services; organizations and individuals who are buyers of goods or services can access the General Department of Taxation's e-portal to query e-invoice information according to the contents of the invoices.

- Information users that are state management agencies, credit institutions, e-invoice information providers that have signed an information exchange regulation or contract must register and be granted access rights, connection, and use of e-invoice information from the General Department of Taxation as follows:

+ Apply a digital signature effective according to legal regulations;

+ Implement data transmission encryption;

+ Ensure information security according to legal regulations;

+ Comply with the technical requirements published by the General Department of Taxation, including information criteria, data format, connection method, exchange frequency of information.

Information users mentioned in Clause 2, Article 47 of Decree 123/2020/ND-CP are responsible for appointing a focal point to register for the use of e-invoice information (hereinafter referred to as the registered focal point) and must notify the General Department of Taxation in writing.

Therefore, the principle is that the use of e-invoice information must ensure state secrets.

Vietnam: When must the termination of provision or use of e-invoice information be notified?

According to Article 50 of Decree 123/2020/ND-CP, the termination of use of methods for providing and using e-invoice information is regulated as follows:

- The General Department of Taxation revokes the e-portal access account or revokes the validity of the mobile phone messaging method in the following cases:

+ Upon request from the registered focal point of the information user;

+ The usage period has expired;

+ The e-portal access account or mobile phone number does not query information for 6 consecutive months;

+ Detection of the use of e-invoice information for purposes not serving the operational activities according to the function and duty of the information user, not conforming to the law on protecting state secrets.

- The General Department of Taxation discontinues the connection of the information user's system with the e-portal in the following cases:

+ Upon request from the registered focal point of the information user;

+ Detection of the use of e-invoice information for purposes not serving the operational activities according to the function and duty of the information user, not conforming to the law on protecting state secrets.

- No later than 5 working days before the official termination of the use of methods to provide and use e-invoice information of the information user (except in cases where the registered focal point of the information user requests in writing), the General Department of Taxation notifies in writing the registered focal point of the information user about the termination of the use of methods to provide and use e-invoice information or documentation, clearly stating the reasons for termination.

Thus, notification of termination of use of methods to provide and use e-invoice information is given no later than 5 days.