What are cases of issuance of authenticated e-invoices provided separately in Vietnam?

What are cases of issuance of authenticated e-invoices provided separately in Vietnam?

Based on point a, clause 2, Article 13 of Decree 123/2020/ND-CP, regulations on the issuance of authenticated e-invoices provided separately are as follows:

For sales invoices:

Authenticated e-invoices provided separately are sales invoices in the following cases:

- Business households and individuals as stipulated in clause 4, Article 91 of the Law on Tax Administration 2019 that do not meet the conditions for using authenticated e-invoices from tax authorities but need invoices to provide to customers;

- Organizations that do not engage in business but have transactions involving the sale of goods and provision of services;

- Enterprises that have been dissolved, bankrupted, or have terminated tax code validity, but need to liquidate assets and provide invoices to buyers;

- Businesses, economic organizations, households, and business individuals subject to direct value-added tax payments in the following cases:

+ Ceased business operations but have not completed the procedures for tax code termination and need to liquidate assets and provide invoices to buyers;

+ Temporarily suspended business operations that need invoices for customers to perform contracts signed before the tax authority's notice of business suspension;

+ Forced by tax authorities to stop using invoices.

For value-added tax invoices:

Authenticated e-invoices provided separately are value-added tax invoices in the following cases:

- Enterprises, economic organizations, and other organizations subject to value-added tax under the deduction method in the following cases:

+ Ceased business operations but have not completed the procedures for tax code termination and need to liquidate assets and provide invoices to buyers;

+ Temporarily suspended business operations that need invoices for customers to perform contracts signed before the tax authority's notice of business suspension;

+ Forced by tax authorities to stop using invoices.

- Organizations and state agencies not subject to value-added tax under the deduction method that auction assets, where the auction price is inclusive of value-added tax as clearly stated in the auction dossier approved by the competent authority, can receive value-added tax invoices to provide to buyers.

What are cases of issuance of authenticated e-invoices provided separately in Vietnam? (Image from the Internet)

What are procedures for issuance of authenticated e-invoices provided separately in Vietnam?

Based on point b, clause 2, Article 13 of Decree 123/2020/ND-CP as follows:

Application of e-invoices when selling goods and providing services

...

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

...

b) Enterprises, economic organizations, other organizations, households, and individuals in business eligible for authenticated e-invoices provided separately shall send a request for an e-invoice with a code according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access the tax authority's e-invoice system to prepare an e-invoice.

After the enterprise, organization, or individual has fully declared and paid taxes in accordance with the value-added tax law, personal income tax, corporate income tax, and other taxes and fees (if any), the tax authority shall issue the tax authority code on the e-invoice prepared by the enterprise, organization, or individual on the same working day.

Enterprises, economic organizations, other organizations, households, and business individuals are responsible for the accuracy of the information on the e-invoice issued by the tax authority provided separately.

Thus, enterprises, economic organizations, other organizations, households, and business individuals eligible for authenticated e-invoices provided separately shall request the issuance of invoices as follows:

Step 1: Submit a request for an e-invoice with a code issued by the tax authority according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access the tax authority's e-invoice system to prepare the e-invoice.

Step 2: After the enterprise, organization, or individual has fully declared and paid taxes in accordance with the value-added tax law, personal income tax, corporate income tax, and other taxes and fees (if any), the tax authority shall issue the tax authority code on the e-invoice prepared by the enterprise, organization, or individual on the same working day.

How to determine the tax authority that issues authenticated e-invoices provided separately in Vietnam?

Based on point c, clause 2, Article 13 of Decree 123/2020/ND-CP, the tax authority that issues authenticated e-invoices provided separately is determined as follows:

(1) For organizations and enterprises: The tax authority managing the locality where the organization or enterprise is registered, conducts business, or where the sales of goods or provision of services occur.

(2) For households and business individuals:

- For households and business individuals with a fixed business location: They shall submit the request for authenticated e-invoices provided separately at the Tax Sub-department managing the locality where the business operates.

- For households and business individuals without a fixed business location: They shall submit the request for authenticated e-invoices provided separately at the Tax Sub-department where the individual resides or where the business is registered.