What are procedures for issuing authenticated e-invoice separately in Vietnam?
What are procedures for issuing authenticated e-invoice 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, providing services
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2. Regulation on issuance and declaration to determine tax obligations when the tax authority issues authenticated e-invoice separately as follows:
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b) Enterprises, economic organizations, other organizations, households, and business individuals who are eligible for issuing authenticated e-invoice separately must submit an application for issuance of authenticated e-invoice using 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 issue e-invoices.
Once the enterprise, organization, or individual has fully declared and paid taxes as required by the laws on value-added tax, personal income tax, corporate income tax, and other taxes and fees (if any), within the working day, the tax authority will issue the tax authority's code on the e-invoice created by the enterprise, organization, or individual.
Enterprises, economic organizations, other organizations, households, and business individuals are responsible for the accuracy of the information on the e-invoices issued with a code from the tax authority separately.
Thus, enterprises, economic organizations, other organizations, households, and business individuals eligible for issuance of e-invoices with a code from the tax authority separately should follow these steps for requesting issuance of invoices:
Step 1: Submit an application for issuance of e-invoices with a code from the tax authority using 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 issue e-invoices.
Step 2: After the enterprise, organization, or individual has fully declared and paid taxes as per the laws on value-added tax, personal income tax, corporate income tax, and other taxes and fees (if any), the tax authority will issue the tax authority's code on the e-invoices created by the enterprise, organization, or individual within the same working day.
What are procedures for issuing authenticated e-invoice separately in Vietnam? (Image from the Internet)
What are procedures for issuing authenticated e-invoice separately by the tax authority in Vietnam?
According to point c, clause 2, Article 13 of Decree 123/2020/ND-CP, the tax authority determines the issuing authenticated e-invoice separately as follows:
(1) For organizations, enterprises: The tax authority managing the location where the organization or enterprise is taxpayer registration, registered business, or where the organization is headquartered, or recorded in the establishment decision, or where the sale of goods and provision of services arises.
(2) For households and business individuals:
- For households and business individuals with fixed business locations: The household or business individual submits the application for issuing authenticated e-invoice separately at the Tax Department managing the area where the household or business individual conducts business activities.
- For households and business individuals without fixed business locations: The household or business individual submits the application for issuing authenticated e-invoice separately at the Tax Department where the individual resides or where the household or business individual is registered.
When are authenticated e-invoice issued separately in Vietnam?
Pursuant to point a, clause 2, Article 13 of Decree 123/2020/ND-CP regulations on issuing authenticated e-invoice separately are as follows:
For sales invoices:
issuing authenticated e-invoice separately is applicable in the following cases:
- Households and business individuals as stipulated in clause 4, Article 91 of the Tax Administration Law 2019 who do not meet the conditions to use authenticated e-invoice but require invoices to deliver to customers;
- Organizations not engaged in business but conducting sales transactions of goods or providing services;
- Enterprises that have dissolved, declared bankrupt, or whose tax identification number has been terminated, which need invoices for asset liquidation to deliver to buyers;
- Enterprises, economic organizations, households, or individuals engaged in business who pay value-added tax under the direct method, falling into the following cases:
+ Ceased business operations but have not completed the procedures for termination of tax identification number validity, with arising asset liquidation needs to deliver to buyers;
+ Temporarily suspended business operations require invoices to deliver to customers to execute contracts signed before the tax authority announced the temporary business suspension;
+ Subjected to enforcement measures by the tax authority by suspending the use of invoices.
For value-added tax invoices:
issuing authenticated e-invoice separately is applicable in the following cases:
- Enterprises, economic organizations, and other organizations subject to paying value-added tax under the deduction method in the following cases:
+ Ceased business operations but have not completed the procedures for termination of tax identification number validity, with arising asset liquidation needs to deliver to buyers;
+ Temporarily suspended business operations require invoices to deliver to customers to execute contracts signed before the tax authority announced the temporary business suspension;
+ Subjected to enforcement measures by the tax authority by suspending the use of invoices.
- Organizations, state agencies not subject to paying value-added tax under the deduction method have asset auctions, where the winning price published in the auction dossier approved by competent authorities is the selling price inclusive of value-added tax, and are granted value-added tax invoices to deliver to buyers.
