How to look up Viettel invoices? What are requirements of authenticated e-invoices in Vietnam?

How to look up Viettel invoices in Vietnam?

Below is a guide on how to look up Viettel invoices:

Note: The instructions for looking up Viettel invoices below are for reference purposes only.

Step 1: Access the website: https://vietteltelecom.vn/hoadondientu/

Step 2: On the main interface screen, customers have two options to look up invoices individually or by tax code.

+ Look up individual invoices

+ Look up by tax code

It is necessary to enter complete information, such as the Invoice Number and Secret Code, as follows:

The Invoice Number and Secret Code will be sent to the email of the purchasing customer in the following format:

After entering all the information, the invoice details that the customer needs to look up will appear.

What is an e-invoice?

According to Clause 2, Article 3 of Decree 123/2020/ND-CP, there is a provision regarding e-invoices as follows:

An e-invoice is an invoice with or without a tax authority’s code, represented in an electronic data format. It is created by organizations or individuals selling goods or providing services using electronic means to record sale information and service provision according to the legal regulations on accounting and taxation. The e-invoice also includes cases where the invoice is generated from a cash register connected to transmit data electronically to the tax authority. Specifically:

- An e-invoice with a tax authority’s code is an invoice issued by the tax authority with a code before the seller sends it to the buyer.

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

- An e-invoice without a tax authority’s code is an invoice sent to the buyer by organizations selling goods or providing services without a tax authority’s code.

What is the e-invoice format in Vietnam?

According to Clause 2, Article 12 of Decree 123/2020/ND-CP, there are regulations on the components of the e-invoice format as follows:

e-invoice Format

1. The e-invoice format is a technical standard that specifies the data format, data length of information fields for the purposes of transmission, storage, and display of e-invoices. The e-invoice format uses the XML format (XML stands for "eXtensible Markup Language," created to share electronic data between information technology systems).

2. The e-invoice format consists of two components: a business data component for e-invoices and a digital signature data component. For e-invoices with tax authority’s codes, there is an additional component containing data related to the tax authority’s code.

3. The General Department of Taxation develops and publishes the business data component for e-invoices, the digital signature data component, and provides tools to display the contents of the e-invoice as regulated in this Decree.

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Based on the above regulation, the e-invoice format consists of two components.

How to look up Viettel invoices? What are requirements of authenticated e-invoices in Vietnam? (Image from Internet)

What are requirements of authenticated e-invoices in Vietnam?

According to Clause 2, Article 17 of Decree 123/2020/ND-CP, there are regulations on authenticated e-invoices which must meet the following requirements:

- Complete content on e-invoices as stipulated in Article 10 of Decree 123/2020/ND-CP.

- Correct format of e-invoices as stipulated in Article 12 of Decree 123/2020/ND-CP.

- Correct registration information as stipulated in Article 15 of Decree 123/2020/ND-CP.

- Not fall under the case of suspension from using e-invoices with a tax authority’s code as stipulated in Clause 1, Article 16 of Decree 123/2020/ND-CP.

Which acts are prohibited in invoice issuance in Vietnam?

Based on Article 5 of Decree 123/2020/ND-CP, there are regulations on prohibited acts in invoice issuance as follows:

- For tax officials:

+ Causing inconvenience and difficulty to organizations and individuals purchasing invoices and documents;

+ Engaging in acts of concealment or collusion with organizations and individuals to use illegal invoices and documents;

+ Accepting bribes during inspection and examination of invoices.

- For organizations and individuals selling, supplying goods, services, and those with rights and obligations:

+ Committing fraudulent acts such as using illegal invoices or unlawfully using invoices;

+ Obstructing tax officials in the execution of their official duties, specifically acts of obstruction that harm the health and dignity of tax officials when auditing or inspecting invoices and documents;

+ Unauthorized access, alteration, or destruction of invoice and document information systems;

+ Bribery or engaging in other acts related to invoices and documents for illicit gains.