Is it mandatory for e-invoices for supermarket sales to include the buyer's TIN in Vietnam?

Is it mandatory for e-invoices for supermarket sales to include the buyer's TIN in Vietnam?

According to Point c, Clause 14, Article 10 of Decree 123/2020/ND-CP, the regulations allow for instances where e-invoices do not need to contain all details as follows:

Contents of the invoice

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14. Certain instances where e-invoices do not need to be fully detailed

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c) For e-invoices for supermarket or shopping center sales where the buyer is an individual not engaged in business activities, it is not mandatory for the invoice to contain the buyer's name, address, or TIN.

For e-invoices for fuel sales to individuals not engaged in business activities, it is not necessary to include items such as the name of the invoice, the invoice template sign, the invoice sign, the invoice number; the name, address, or TIN of the buyer; the digital signature of the buyer; the digital signature, or e-signature of the seller, or the value-added tax rate.

d) For e-invoices used as labels, tickets, cards, it is not required to have the seller's digital signature (except in cases where labels, tickets, cards are e-invoices coded by tax authorities), the buyer's information (name, address, TIN), the tax amount, or the value-added tax rate. If the e-label, ticket, or card has a predefined denomination, it is not necessary to include units of measure, quantity, or unit price.

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Thus, according to the above regulation, for e-invoices for supermarket sales where the buyer is an individual not engaged in business activities, it is not mandatory for the invoice to include the buyer's TIN.

Is it mandatory for e-invoices for supermarket sales to include the buyer's TIN in Vietnam? (Image from the Internet)

What are regulations on the issuance of authenticated e-invoices in Vietnam?

According to Article 17 of Decree 123/2020/ND-CP, the issuance of authenticated e-invoices is regulated as follows:

(1) Issuance of authenticated e-invoices

- Enterprises, economic organizations, other organizations, households, and individuals engaging in business activities as specified in Clause 1, Article 14 of Decree 123/2020/ND-CP, if accessing the e-portal of the General Department of Taxation to issue invoices, must use the account provided during registration to:

+ Issue sales invoices for goods and services.

+ Digitally sign on issued invoices and send the invoices for tax authority coding.

- Enterprises, economic organizations, other organizations, households, and individuals using authenticated e-invoices through a service provider for e-invoices should access the e-portal of the service provider or use the software of the e-invoice provider to:

+ Issue sales invoices for goods and services.

+ Digitally sign on issued invoices and send the invoices through the service provider for tax authority coding.

(2) Invoice coding

- Invoices coded by the tax authority must ensure:

+ Complete content as per provisions for e-invoices in Article 10 of Decree 123/2020/ND-CP.

+ Correct format as per the provisions for e-invoices in Article 12 of Decree 123/2020/ND-CP.

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

+ Not belonging to cases of suspended use of authenticated e-invoices as per Clause 1, Article 16 of Decree 123/2020/ND-CP.

- The invoice coding system of the General Department of Taxation automatically conducts invoice coding and returns the result to the sender.

(3) Enterprises, economic organizations, other organizations, households, and individuals selling goods and services are responsible for sending authenticated e-invoices to the buyer. The method of sending and receiving invoices must be agreed upon between the seller and the buyer, ensuring compliance with the law on e-transactions.

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

According to Clause 1, Article 16 of Decree 123/2020/ND-CP, the circumstances under which the use of e-invoices is suspended are as follows:

Enterprises, economic organizations, other organizations, households, and individuals engaging in business activities in the following cases shall have their use of authenticated e-invoices suspended, and the use of e-invoices without tax authority coding suspended:

- Enterprises, economic organizations, other organizations, households, and individuals engaging in business activities terminate their TIN;

- Enterprises, economic organizations, other organizations, households, and individuals are confirmed and notified by the tax authority as not operating at their registered address;

- Enterprises, economic organizations, other organizations, households, and individuals notify competent state management agencies of a temporary business suspension;

- Enterprises, economic organizations, other organizations, households, and individuals receive a notification from the tax authority on the suspend of e-invoice use for tax debt enforcement;

- Actions involving the use of e-invoices to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights detected by competent authorities and notified to the tax authority;

- Acts of issuing e-invoices for fictitious goods or services to embezzle funds from organizations or individuals detected by competent authorities and notified to the tax authority;

- When business registration authorities or competent state agencies request enterprises to suspend their business activities linked to conditional business lines after discovering that they fail to meet legal business conditions.

Based on the results of inspection or examination, if the tax authority determines that enterprises are established for illegal buying, selling, or using of e-invoices for tax evasion, it will issue a decision to suspend the use of e-invoices; the enterprises will be subject to legal proceedings.