Shall a contract be made for the authorization to issue e-invoices in Vietnam?

Shall a contract be made for the authorization to issue e-invoices in Vietnam?

Based on Clause 1, Article 3 of Circular 78/2021/TT-BTC which stipulates the authorization for the issuance of e-invoices as follows:

Authorization for the issuance of e-invoices

1. Principles of authorization for the issuance of e-invoices:

a) Sellers of goods or providers of services that are enterprises, economic organizations, or other organizations are authorized to delegate a third party with a related relationship with the seller, who is eligible to use e-invoices, and does not fall into cases of suspension from using e-invoices as stipulated in Article 16 of Decree No. 123/2020/ND-CP, to issue e-invoices for sales of goods or services. The related relationship is determined according to laws on tax management;

b) The authorization must be made in writing (contract or agreement) between the delegating party and the delegated party;

c) The authorization must be notified to the tax authority when registering to use e-invoices;

d) The e-invoices issued by the authorized organization must be e-invoices with or without the tax authority's code and must show the name, address, and tax identification number of both the delegating party and the delegated party;

dd) The delegating party and the delegated party are responsible for publicly posting on their company website or public media to inform buyers of goods and services about the authorization for invoice issuance. When the authorization period ends or the authorization for invoice issuance is terminated earlier than agreed, the delegating party and the delegated party must remove the postings on their company website or publicly inform the public media about the termination of the authorization for invoice issuance;

e) In case the authorized invoice is an e-invoice without the tax authority's code (hereinafter referred to as an e-invoice without a code), the delegating party must transmit the e-invoice data to the directly managing tax authority or through a service provider to transmit the e-invoice data to the directly managing tax authority;

g) The delegated party is responsible for issuing the authorized e-invoice accurately as it occurs in reality, as per the agreement with the delegating party and in compliance with the principles set forth in Clause 1 of this Article.

...

Thus, one of the principles of authorization for the issuance of e-invoices is that the authorization must be made in writing (contract or agreement) between the delegating party and the delegated party.

Shall a contract be made for the authorization to issue e-invoices in Vietnam? (Image from Internet)

What are regulations on the authorization contract or agreement in Vietnam?

Based on Clause 2, Article 3 of Circular 78/2021/TT-BTC stipulating the authorization contract or agreement as follows:

- The authorization contract or agreement must fully show the information about the delegating party and the delegated party (name, address, tax identification number, digital certificate); information about the authorized e-invoice (type of invoice, invoice symbol, invoice form number symbol); purpose of authorization; authorization period; payment method for the authorized invoice (clearly stating the responsibility of payment for goods and services on the authorized invoice);

- The delegating party and the delegated party are responsible for storing the authorization document and presenting it when requested by competent authorities.

In addition, the notification to the tax authority about the authorization for issuing e-invoices will be carried out as follows:

- The authorization is considered as a change of information for using e-invoices as stipulated in Article 15 of Decree 123/2020/ND-CP.

The delegating party and the delegated party use the Download Form No. 01ĐKTĐ/HDĐT issued with Decree 123/2020/ND-CP to notify the tax authority about the authorization for issuing e-invoices, including in case of early termination of the authorization for issuing e-invoices as per the agreement between the parties;

- The delegating party fills in the information of the delegated party, and the delegated party fills in the information of the delegating party in Form No. 01ĐKTĐ/HDĐT Download issued with Decree 123/2020/ND-CP as follows:

+ For the delegating party and the delegated party, in Section 5 "List of digital certificates used," fill in the complete information of the digital certificates used by both parties;

+ For the delegated party, in Column 5, Section 6 "Registration for delegated issuance of invoices," fill in the name, organization delegating, and tax identification number of the delegating party.

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

Based on Clause 1, Article 17 of Decree 123/2020/ND-CP stipulating the issuance of e-invoices with the tax authority’s code as follows:

- Enterprises, economic organizations, other organizations, households, and individual businesses mentioned 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, use the account granted during registration to perform the following:

+ Issue invoices for selling goods or providing services.

+ Digitally sign the issued invoices and send them to the tax authority for code issuance.

- Enterprises, economic organizations, other organizations, households, and individual businesses using authenticated e-invoices through an e-invoice service provider, access the e-invoice service provider’s portal or use the unit’s e-invoice software to perform the following:

+ Issue invoices for selling goods or providing services.

+ Digitally sign the issued invoices and send them through the e-invoice service provider to the tax authority for code issuance.