Does a T-VAN service provider provide e-invoice services in Vietnam?

What are 4 prohibited acts related to invoices and records for enterprises in Vietnam?

Based on Article 5 of Decree 123/2020/ND-CP regulations are as follows:

Prohibited acts related to invoices and records

1. For tax officials

a) Causing trouble and difficulties for organizations and individuals coming to buy invoices and documents;

b) Having acts of shielding, colluding with organizations and individuals to use illegal invoices and documents;

c) Accepting bribes during inspection and examination of invoices.

2. For organizations and individuals selling, providing goods and services, and those with related rights and obligations

a) Engaging in fraudulent acts such as using illegal invoices, illegally using invoices;

b) Obstructing tax officials in the performance of official duties, specifically acts of obstruction causing harm to the health and dignity of tax officials during inspection and examination of invoices and documents;

c) Unauthorized access, alteration, or destruction of the information system regarding invoices and documents;

d) Giving bribes or engaging in other acts related to invoices and documents for illicit gain.

Thus, the 4 Prohibited acts related to invoices and records include:

[1] Engaging in fraudulent acts such as using illegal invoices, illegally using invoices;

[2] Obstructing tax officials in the performance of official duties, specifically acts of obstruction causing harm to the health and dignity of tax officials during inspection and examination of invoices and documents;

[3] Unauthorized access, alteration, or destruction of the information system regarding invoices and documents;

[4] Giving bribes or engaging in other acts related to invoices and documents for illicit gain.

Does a T-VAN service provider provide e-invoice services in Vietnam? (Image from Internet)

Does a T-VAN service provider provide e-invoice services in Vietnam?

Based on Article 41 of Circular 19/2021/TT-BTC regulations are as follows:

Selection of T-VAN service providers and System Connection of T-VAN service providers with the e-Portal of the General Department of Taxation

1. The enterprise selected as a T-VAN service provider is an enterprise as prescribed in Clause 1, Article 15 of Decree 165/2018/ND-CP.

2. Conditions for T-VAN service providers to ensure the quality of e-tax services provided to taxpayers, ensuring connectivity requirements with the Portal of the General Department of Taxation, and ensuring safety and confidentiality of information in the network environment.

a) With respect to the subject: Having experience in constructing information technology solutions and e-data exchange solutions between organizations. Having at least 3 years of operation in the field of information technology.

b) Regarding finance

Having sufficient financial capacity to set up technical equipment systems, organize and maintain operations appropriate to the service provision scale and meet technical requirements at Point d of this clause; having a deposit at a bank operating in Vietnam or having a guarantee letter from a bank operating in Vietnam of not less than 5 billion VND, or purchasing insurance to resolve risks and potential compensations that may occur in the process of providing services and covering costs for receiving and maintaining the enterprise's database during T-VAN service provision.

c) Regarding personnel

c.1) Having at least 5 technical staff with a university degree in information technology, ensuring practical experience in network management, system security of e-data exchange, database management, and being knowledgeable about tax law.

c.2) Having technical staff regularly supervising and checking 24 hours a day and 7 days a week, including holidays, to maintain system operations and support users of e-tax services through T-VAN.

d) Regarding technology

d.1) Having equipment and technological systems to ensure service provision to taxpayers and connection with the e-Portal of the General Department of Taxation according to the correct technical connection standards of the General Department of Taxation, ensuring online operation 24 hours a day and 7 days a week.

d.2) Having a backup equipment and technological system located at a backup center at least 20 kilometers away from the main data center ready to operate when the main system encounters issues. Having online data backup, data retrieval procedures; recovery time for data is a maximum of 8 hours from the time the system encounters a problem.

d.3) Having the capability to detect, warn, and prevent unauthorized accesses and various forms of attacks in the network environment to ensure the confidentiality and integrity of data exchanges between participating parties, with measures to control transactions with taxpayers and tax authorities.

e) In case a T-VAN service provider offers e-invoice services, it must meet the conditions of an organization providing e-invoice services as prescribed in the current documents.

Thus, a T-VAN service provider will offer e-invoice services.

However, it must meet the conditions of an organization providing e-invoice services as prescribed in the current documents.

Is an enterprise required to issue an e-invoice for internal use?

Based on Article 4 of Decree 123/2020/ND-CP regulations on invoices and documents state:

Principles of Issuing, Managing, and Using Invoices and Documents

1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases where goods and services are used for promotion, advertisement, sample goods; goods and services used for gifts, donations, exchanges, and wages for employees and internal consumption (except for goods circulating internally for continuing the production process); goods exported in the form of lending, borrowing, or returning) and must fully record the contents according to the regulations in Article 10 of this Decree, in cases using e-invoices they must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree.

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From the above regulations, in cases of internal consumption serving production and business (goods circulating internally to continue the production and business process of the enterprise), the enterprise is not required to issue an e-invoice.

In cases of internal consumption not serving production and business, the enterprise must issue an e-invoice as prescribed above.