How to determine the tax authority to issue authenticated e-invoices separately in Vietnam?

How to determine the tax authority to issue authenticated e-invoices separately in Vietnam?

Based on Point c, Clause 2, Article 13 of Decree 123/2020/ND-CP regulating the application of electronic invoices when selling goods and providing services as follows:

Application of electronic invoices when selling goods, providing services

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2. Regulations on the issuance and declaration to determine tax obligations when the tax authority issues authenticated e-invoices separately are as follows:

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c) Determining the tax authority issuing authenticated e-invoices separately.

c.1) For organizations, enterprises: The tax authority managing the area where the organization or enterprise’s taxpayer registration, business registration, or where the organization is headquartered or as stated in the establishment decision or where the sale of goods or provision of services arises.

c.2) For households and individual businesses:

- For households and individual businesses with a fixed business location: Households and individual businesses submit an application for authenticated e-invoices separately at the Tax Sub-department managing the location where the household or individual conducts their business activities.

- For households and individual businesses without a fixed business location: Households and individual businesses submit an application for authenticated e-invoices separately at the Tax Sub-department where the individual resides or where the household or individual is registered for business.

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For electronic invoices with a tax authority code separately, the tax authority's issuance is determined as follows:

- For organizations, enterprises: The tax authority managing the area where the organization's or enterprise’s taxpayer registration, business registration, or where the organization is headquartered or as stated in the establishment decision or where the sale of goods or provision of services arises.

- For households and individual businesses:

+ For households and individual businesses with a fixed business location: Households and individual businesses submit an application for electronic invoices with a tax authority code separately at the Tax Sub-department managing where the household or individual conducts their business activities.

+ For households and individual businesses without a fixed business location: Households and individual businesses submit an application for electronic invoices with a tax authority code separately at the Tax Sub-department where the individual resides or where the household or individual is registered for business.

How to determine the tax authority to issue authenticated e-invoices separately in Vietnam? (Image from the Internet)

When is the authenticated e-invoices issued separately?

Based on Point a, Clause 2, Article 13 of Decree 123/2020/ND-CP regulating the issuance of authenticated e-invoices separately as follows:

For sales invoices:

The issuance of authenticated e-invoices separately is a sales invoice in the following cases:

- Households and individual businesses according to Clause 4, Article 91 of the Tax Administration Law 2019 do not meet the conditions required to use authenticated e-invoices but need an invoice to provide to a customer;

- Organizations not engaged in business but have transactions involving the sale of goods or provision of services;

- Enterprises after being dissolved, bankrupt, or having terminated tax code validity but have asset liquidation arising that requires invoices to be provided to buyers;

- Enterprises, economic organizations, households, individual businesses subject to direct method value-added tax payment in the following cases:

+ Cease business activities but have not completed the procedures to terminate tax code validity, with asset liquidation arising that requires an invoice to be provided to buyers;

+ Temporarily cease business activities but need an invoice to provide to customers for contracts signed before the tax authority announced the business suspension;

+ Subject to tax authority enforcement measures by ceasing the use of invoices.

For value-added tax invoices:

The issuance of authenticated e-invoices separately is a value-added tax invoice in the following cases:

- Enterprises, economic organizations, other organizations subject to deduction method value-added tax payment in the following cases:

+ Cease business activities but have not completed the procedures to terminate tax code validity, with asset liquidation arising that requires an invoice to be provided to buyers;

+ Temporarily cease business activities but need an invoice to provide to customers for contracts signed before the tax authority announced the business suspension;

+ Subject to tax authority enforcement measures by ceasing the use of invoices.

- Organizations, state agencies not subject to deduction method value-added tax payment but conduct property auctions, in cases where the auction price is declared to include value-added tax in the auction documents approved by the competent authority, a value-added tax invoice may be issued to the buyer.

What are procedures for issuing authenticated e-invoices separately in Vietnam?

Based on Point b, Clause 2, Article 13 of Decree 123/2020/ND-CP as follows:

Application of electronic invoices when selling goods, providing services

...

2. Regulations on the issuance and declaration to determine tax obligations when the tax authority issues authenticated e-invoices separately are as follows:

...

b) Enterprises, economic organizations, other organizations, households, individual businesses eligible for authenticated e-invoices separately submit a request for authenticated e-invoices according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access the electronic invoice system of the tax authority to issue electronic invoices.

After enterprises, organizations, individuals have declared and fully paid taxes according to the provisions of the laws on value-added tax, personal income tax, corporate income tax, and other taxes, fees (if any), the tax authority issues a code on the electronic invoice prepared by the enterprise, organization, or individual on the same working day.

Enterprises, economic organizations, other organizations, households, individual businesses are responsible for the accuracy of information on electronic invoices issued separately with a code from the tax authority.

Thus, enterprises, economic organizations, other organizations, households, individual businesses eligible for the issuance of authenticated e-invoices separately proceed with the issuance request as follows:

Step 1: Submit a request for authenticated e-invoices according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access the electronic invoice system of the tax authority to issue electronic invoices.

Step 2: After the enterprise, organization, or individual has declared and fully paid taxes according to the laws on value-added tax, personal income tax, corporate income tax, and other taxes, fees (if any), the tax authority issues a code on the electronic invoice prepared by the enterprise, organization, or individual on the same working day.