What are cases where e-invoice data shall be transmitted by using the e-invoice datasheet in Vietnam?

What are cases where e-invoice data shall be transmitted by using the e-invoice datasheet in Vietnam?

Based on the provisions of Clause 3, Article 22 of Decree 123/2020/ND-CP concerning the responsibilities of sellers of goods and services using e-invoices without the tax authorities' code as follows:

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

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3. Transfer unauthenticated e-invoice data that has been issued to the tax authorities through the electronic portal of the General Department of Taxation (transfer directly or send via an electronic invoice service provider).

a) Method and timing for transferring e-invoice data

a.1) The method of transferring e-invoice data according to the e-invoice datasheet in Form No. 01/TH-HDDT Appendix IA issued together with this Decree shall be at the same time as the submission of the VAT declaration dossier, applicable in the following cases:

- Providing services in the fields of: postal telecommunications, insurance, financial banking, air transport, securities.

- Selling goods such as electricity, clean water if customer code or tax code information is available.

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In particular for the sale of gasoline and oil to customers, the seller must summarize data of all gasoline sales invoices of the day by each item to be displayed in the summary e-invoice data table and transfer this summary table on the same day.

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Thus, enterprises using e-invoices without the tax authorities' code and operating in the following fields are allowed to transfer e-invoice data according to the e-invoice datasheet:

- Postal telecommunications services;

- Insurance services;

- Financial banking services;

- Air transport services;

- Securities services;

- Electricity, clean water (if customer code or tax code information is available);

- Gasoline and oil.

What are cases where e-invoice data shall be transmitted by using the e-invoice datasheet in Vietnam? (Image from the Internet)

How should enterprises transfer unauthenticated e-invoice data to the tax authorities in Vietnam?

Enterprises shall transfer unauthenticated e-invoice data to the tax authorities in the data format stipulated in Article 12 of Decree 123/2020/ND-CP as follows:

- The e-invoice format is a technical standard that specifies data types and data lengths of information fields for transmission, storage, and display of e-invoices.

The e-invoice format uses XML ("eXtensible Markup Language") created for sharing electronic data among IT systems.

- The e-invoice format consists of two components: one containing business data of the e-invoice and one containing digital signature data.

- E-invoices must be fully displayed, accurately containing invoice information ensuring no misunderstanding occurs, allowing the buyer to read them using electronic means.

Note: Enterprises selling goods or providing services must meet the following requirements when transferring e-invoice data directly to tax authorities:

+ Connect with the General Department of Taxation through a dedicated lease line or MPLS VPN Layer 3 channel, including one main transmission line and one backup line. Each transmission line must have a minimum bandwidth of 5 Mbps.

+ Use Web Service or Message Queue (MQ) with encryption as the connection method.

+ Use the SOAP protocol for data packaging and transmission.

When is the deadline to transfer unauthenticated e-invoice data to the tax authorities in Vietnam?

The deadline for transferring unauthenticated e-invoice data to the tax authorities is stipulated in Clause 3, Article 22 of Decree 123/2020/ND-CP as follows:

(i) For transferring e-invoice data according to the e-invoice datasheet applicable to specific industries (postal telecommunications, insurance, financial banking, air transport, securities, electricity, clean water), the deadline for transferring e-invoice data is at the same time as the submission of the VAT declaration:

+ No later than the 20th day of the subsequent month for monthly declarations and payments;

+ No later than the last day of the first month of the following quarter for quarterly declarations and payments.

In particular, for selling gasoline and oil, the seller must summarize data of all gasoline sales invoices of the day by each item to be displayed in the summary e-invoice data table and transfer this summary table on the same day.

(ii) For cases transferring the full content of invoices applicable to goods sales and services provision not covered in case (i).

The deadline for transferring unauthenticated e-invoice data to the tax authorities in this case is: No later than the same day it is sent to the buyer (as per Clause 1, Article 6 of Circular 78/2021/TT-BTC).