If a bussiness entity is banned from using invoices by the tax authority in Vietnam, shall authenticated e-invoices be provided separately?

If a bussiness entity is banned from using invoices by the tax authority in Vietnam, shall authenticated e-invoices be provided separately?

Based on Article 13 of Decree 123/2020/ND-CP, the regulations are as follows:

Application of e-invoices when selling goods, providing services

1. The subjects that apply e-invoices shall comply with the regulations in Article 91 of the Tax Administration Law No. 38/2019/QH14, except for cases of high tax-risk as prescribed by the Minister of Finance.

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

a) Type of invoice provided separately

a.1) Issuance of authenticated e-invoices provided separately is applicable to sales invoices in cases such as:

- Households, business individuals as prescribed in Clause 4, Article 91 of the Tax Administration Law No. 38/2019/QH14, who do not meet conditions for using authenticated e-invoices but need invoices to provide to customers;

- Organizations not engaged in business but engage in sales transactions, provide services;

- Enterprises that have dissolved, gone bankrupt, ceased the effectiveness of their tax code, but need to liquidate assets with invoices to deliver to buyers;

- Enterprises, economic organizations, households, business individuals paying value-added tax under the direct method in the following cases:

+ Cease business activities but have not completed procedures to terminate their tax code effectiveness and need to liquidate assets with invoices to deliver to buyers;

+ Temporarily cease business activities and need invoices for customers to fulfill contracts signed before the tax authority’s notification of business suspension;

+ Enforced by the tax authority through measures of stopping the use of invoices.

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Thus, being enforced by the tax authority through measures of stopping the use of invoices is one of the cases that will be issued authenticated e-invoices provided separately.

What are the cases for providing authenticated e-invoices separately in Vietnam? (Image from Internet)

When must the seller using authenticated e-invoices send invoices to the buyer in Vietnam?

According to Article 21 of Decree 123/2020/ND-CP, the regulations are as follows:

Responsibilities of sellers of goods and services using authenticated e-invoices

1. Manage the names and passwords of accounts provided by the tax authority.

2. Create e-invoices for the sale of goods and services to send to the tax authority for encoding and take responsibility before the law for the legality and accuracy of the e-invoices.

3. Send authenticated e-invoices to the buyer immediately after receiving the e-invoice encoded by the tax authority.

Thus, sellers using authenticated e-invoices must send invoices to the buyer immediately after receiving the e-invoice encoded by the tax authority.

Which form is used to request the issuance of authenticated e-invoices provided separately in Vietnam?

According to point b, clause 2, Article 13 of Decree 123/2020/ND-CP, the regulations are as follows:

Application of e-invoices when selling goods, providing services

1. The subjects that apply e-invoices shall comply with the regulations in Article 91 of the Tax Administration Law No. 38/2019/QH14, except for cases of high tax-risk as prescribed by the Minister of Finance.

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

a) Type of invoice provided separately

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b) Enterprises, economic organizations, other organizations, households, business individuals eligible for authenticated e-invoices provided separately should submit a request form for authenticated e-invoices according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority, and access the e-invoice issuance system of the tax authority to create e-invoices.

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The request form for authenticated e-invoices provided separately is Form No. 06/DN-PSDT Appendix IA attached to Decree 123/2020/ND-CP.

Download the latest request form for authenticated e-invoices provided separately here: Download