How many types of reference number of e-invoices are there in Vietnam?

How many types of reference number of e-invoices are there in Vietnam?

According to Clause of Article 4 Circular 78/2021/TT-BTC, the regulation is as follows:

Form number, reference number, names of copies of an invoice

1. e-Invoice

a) The symbol of the e-invoice form number is a single-digit natural number which is the natural numbers 1, 2, 3, 4, 5, 6 to reflect the types of e-invoices as follows:

- Number 1: Reflects the value-added e-invoice type;

- Number 2: Reflects the sales e-invoice type;

- Number 3: Reflects the public asset sales e-invoice type;

- Number 4: Reflects the national reserve sales e-invoice type;

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents which have the content of e-invoices as stipulated in Decree No. 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices, including warehousing orders cum internal transport e-orders, warehousing orders for goods consigned to agents e-orders.

b) The reference number of e-invoices comprises a group of 6 characters including both letters and numbers that indicate the reference number of e-invoices to reflect information on the type of e-invoice with a tax authority code or without a code, the year of invoice issuance, and the type of e-invoice used. These six (06) characters are stipulated as follows:

- The first character is one (01) letter which is prescribed as C or K as follows: C indicates an e-invoice with a tax authority code, K indicates an e-invoice without a code;

- The next two characters are two (02) Arabic numbers indicating the year the e-invoice was issued, identified according to the last 2 digits of the calendar year. For example: The year the e-invoice was issued in 2022 is represented as 22; the year the e-invoice was issued in 2023 is represented as 23;

- One subsequent character is one (01) letter prescribed as T, D, L, M, N, B, G, H to reflect the type of e-invoice used, specifically:

+ Letter T: Applied to e-invoices registered by enterprises, organizations, households, and business individuals with the tax authority;

+ Letter D: Applied to public asset sales invoices and national reserve sales invoices or special e-invoices that need not contain certain criteria registered by enterprises and organizations;

+ Letter L: Applied to e-invoices released by the tax authority per each incidence;

+ Letter M: Applied to e-invoices created from cash registers;

+ Letter N: Applied to warehousing orders cum internal transport e-orders;

+ Letter B: Applied to warehousing orders for goods consigned to agents e-orders;

+ Letter G: Applied to stamps, tickets, e-cards as value-added invoices;

+ Letter H: Applied to stamps, tickets, e-cards as sales invoices.

- The last two characters are letters determined by the seller based on management demands. If the seller uses various e-invoice forms of the same type, these last two characters differentiate between the forms. In the absence of management needs, they default to YY;

- In the display format, the reference number of e-invoices and e-invoice form number symbol are shown at the top right of the invoice (or a recognizable location);

- Example of representing characters in the e-invoice form symbol and reference number of e-invoices:

+ “1C22TAA” – is a value-added invoice with a tax authority code issued in 2022 and is an e-invoice registered by the enterprise or organization with the tax authority;

+ “2C22TBB” – is a sales invoice with a tax authority code issued in 2022 and is an e-invoice registered by the enterprise, organization, or business individual with the tax authority;

+ “1C23LBB” – is a value-added invoice with a tax authority code issued in 2023 and is an e-invoice issued by the tax authority per each incidence;

+ “1K23TYY” – is a value-added invoice type without a code issued in 2023 and is an e-invoice registered by the enterprise or organization with the tax authority;

+ “1K22DAA” – is a value-added invoice type without a code issued in 2022 and is a special e-invoice not necessarily required to have certain criteria registered by enterprises or organizations;

+ “6K22NAB” – is a warehousing order cum internal transport e-order type without a code issued in 2022 by an enterprise registered with the tax authority;

+ “6K22BAB” – is a warehousing order for goods consigned to agents e-order type without a code issued in 2022 by an enterprise registered with the tax authority.

c) Name, address, tax code of the agent for authorized e-invoices.

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Thus, it can be seen that the reference number of e-invoices includes a group of 6 characters comprising both letters and numbers indicating the reference number of e-invoices.

How many types of reference number of e-invoices are there in Vietnam? (Image from Internet)

Is an e-ticket considered an e-invoice in Vietnam?

According to Article 89 Law on Tax Administration 2019, the regulation is as follows:

e-Invoice

1. An e-invoice is an invoice with or without a tax authority code manifested in e-data created and recorded by the seller when selling goods or services according to legal regulations on accounting and tax via e-means, including cases where invoices are generated from cash registers with e-data connection with the tax authority.

2. e-invoices include value-added invoices, sales invoices, e-stamps, e-tickets, e-cards, e-receipts, warehousing orders cum transport e-orders, or other e-documents known by other names.

3. An e-invoice with a tax authority code is an e-invoice that, before being sent to the buyer by the seller, receives a code assigned by the tax authority.

The tax authority's code on the e-invoice includes a unique transaction number generated by the tax authority's system and a sequence of characters encrypted by the tax authority based on seller's information presented on the invoice.

4. An e-invoice without a tax authority code is an e-invoice sent to the buyer without a code by the seller.

5. the Government of Vietnam shall specify the details of this Article.

Thus, an e-ticket will fall under the category of e-invoices.

What are the regulations on using e-invoices in providing services in Vietnam?

According to Article 91 Law on Tax Administration 2019 regarding the application of e-invoices when providing services is as follows:

- Enterprises, economic organizations shall use e-invoices with a tax authority's code when selling goods, providing services regardless of the value of each sale or service provision unless otherwise stipulated in clauses 2 and 4 of Article 91 Law on Tax Administration 2019.

- Enterprises operating in sectors such as electricity, petrol, postal services, telecommunications, clean water, financial credit, insurance, medical services, e-commerce, supermarket business, commerce, air transport, roadway, railway, sea and inland waterway transport, and businesses, economic organizations that have or will electronically transact with the tax authority, build IT infrastructure, have accounting software systems, e-invoice creation software that meets requisites for issuing, retrieving e-invoices, storing e-invoice data as prescribed, and ensure e-invoice data transmission to the buyer and tax authority may use e-invoices without a tax authority's code when selling goods, providing services, regardless of the transaction value, except for high tax risk cases as defined by the Minister of Finance and cases applying for using e-invoices with a tax authority's code.

- Business households, business individuals subject to provisions in clause 5 of Article 51 Law on Tax Administration 2019 and cases determining revenue when selling goods or services shall use e-invoices with a tax authority's code when selling goods, providing services.

- Business households, business individuals not meeting conditions to use e-invoices with a tax authority's code under clause 1 and clause 3 of Article 91 Law on Tax Administration 2019 but need invoices for customer transactions, or where enterprises, economic organizations, and other organizations are accepted by the tax authority to provide e-invoices to customers shall be issued e-invoices with a code for each arising transaction and must declare and pay taxes prior to the tax authority issuing e-invoices for each incidence.