How to register changes in e-invoice usage information ưhen changing administrative units in Vietnam?

How to register changes in e-invoice usage information ưhen changing administrative units in Vietnam?

Based on Clause 4, Article 15 of Decree 123/2020/ND-CP which stipulates as follows:

Registration, Change of Registered Content for Using e-invoices

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4. In cases of changes in the information already registered for using e-invoices as specified in Clause 1 of this Article, businesses, economic organizations, other organizations, households, individuals conducting business shall perform the change in information and resubmit to the tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued together with this Decree via the e-Information Portal of the General Department of Taxation or through an e-invoice service provider, except for cases of discontinuing the use of e-invoices as specified in Clause 1, Article 16 of this Decree. The e-Information Portal of the General Department of Taxation receives the registration for changing information and the Tax Authority implements according to the provisions in Clause 2 of this Article.

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Additionally, according to Official Dispatch 108/CTTPHCM-TTHT in 2025 of the Tax Department of Ho Chi Minh City guiding the change of administrative boundaries according to Resolution No. 1278/NQ-UBTVQH15 as follows:

In cases where the taxpayer's headquarters address falls under the change of administrative boundaries according to Resolution No. 1278/NQ-UBTVQH15 dated November 14, 2024, of the Standing Committee of the National Assembly on arranging administrative units at the commune level for the period of 2023-2025 of Ho Chi Minh City, the information on the address on the taxpayer’s Business Registration Certificate does not conform to the old administrative unit; therefore, the Tax Department requests the taxpayer urgently contact the business registration agency to update the new address, at the same time for e-invoices, the enterprise is requested to re-register the invoice usage information according to Declaration Form 01/ĐKTĐ-HĐĐT issued with Decree 123/2020/ND-CP of the Government of Vietnam and ensure that the enterprise's address on the e-invoice matches the address on the Business Registration Certificate as regulated.

Thus, when there is a change in administrative units leading to a change in the address of businesses, organizations, households, or individuals conducting business (collectively referred to as taxpayers), the taxpayer must re-register the usage information of invoices and submit it to the tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued with Decree 123/2020/ND-CP via the e-Information Portal of the General Department of Taxation or through an e-invoice service provider, except in cases of discontinuing the use of e-invoices.

Note: Taxpayers must ensure that the address on the e-invoice is consistent with the address on the Business Registration Certificate, branch registration certificate, business household registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, cooperative registration certificate (Clause 4, Article 10 of Decree 123/2020/ND-CP).

How to register changes in e-invoice usage information ưhen changing administrative units in Vietnam? (Image from Internet)

What are regulations on format of e-invoices in Vietnam?

Pursuant to Article 12 of Decree 123/2020/ND-CP, the regulations on e-invoice formatting are as follows:

(1) The format of e-invoices is a technical standard stipulating data types and data lengths for information fields used for transmission, storage, and display of e-invoices. The format of e-invoices uses the XML format language (XML is the acronym for "eXtensible Markup Language" created to share e-data between IT systems).

(2) The e-invoice format includes two components: the component containing e-invoice business data and the component containing digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to the tax authority code.

(3) The General Department of Taxation develops and publishes the components containing e-invoice business data, digital signature data, and provides tools to display the contents of e-invoices according to the regulations of Decree 123/2020/ND-CP.

(4) Organizations and businesses selling goods and services when transmitting e-invoice data to the tax authority by direct sending must meet the following requirements:

- Connect with the General Department of Taxation through a leased line or MPLS VPN Layer 3, including one primary line and one backup line. Each line must have a minimum bandwidth of 5 Mbps.

- Use Web Services or Message Queue (MQ) with encryption as the method of connection.

- Use the SOAP protocol to package and transmit data.

(5) e-invoices must be fully and accurately displayed with all invoice content to ensure no misinterpretation, enabling the buyer to read it through e-means.

What are cases of suspension of use of e-invoices in Vietnam?

Based on Clause 1, Article 16 of Decree 123/2020/ND-CP, the cases of suspension of use of e-invoices are as follows:

- Businesses, economic organizations, other organizations, households, individuals conducting business whose tax code has ceased to be valid;

- Businesses, economic organizations, other organizations, households, individuals conducting business under the circumstance where the tax authority verifies and announces non-operation at the registered address;

- Businesses, economic organizations, other organizations, households, individuals conducting business who notify the competent state management agency of a temporary business cessation;

- Businesses, economic organizations, other organizations, households, individuals conducting business receiving a tax authority announcement about ceasing the use of e-invoices for tax debt enforcement;

- Cases of using e-invoices for selling smuggled goods, prohibited goods, counterfeit goods, intellectual property infringement goods detected and notified to the tax authority;

- Cases of generating e-invoices for the purpose of selling non-existent goods or providing nonexistent services to fraudulently obtain money from organizations, individuals detected and notified to the tax authority;

- In cases where a business registration authority or competent state authority requests enterprises to suspend business activities falling under conditional business sectors upon finding that the enterprise lacks the legal business conditions in accordance with legal regulations.

Based on inspection or examination results, if the tax authority determines that a business was established to perform the unlawful purchase, sale, or use of e-invoices or unlawfully uses e-invoices to evade taxes as regulated, the tax authority will issue a decision to terminate the use of e-invoices; the enterprise will be handled according to legal provisions.