What are procedures for the use of e-invoice information through phone messages in Vietnam?

Which entities are the users of e-invoice information in Vietnam?

According to the provisions in Clause 1, Article 46 of Decree 123/2020/ND-CP, the General Department of Taxation is the unit providing e-invoice information upon the request of central-level state management agencies and organizations. The Department of Taxation and Tax Sub-departments provide information upon the request of agencies and organizations of the same level.

The users of e-invoice information include:

- Enterprises, economic organizations, business households, and individuals who are sellers of goods or service providers; organizations and individuals who are buyers of goods or services;

- State management agencies use e-invoice information to carry out administrative procedures as prescribed by law; check the legality of goods circulating on the market;

- Credit institutions use e-invoice information to conduct tax procedures and payment procedures through banks;

- Organizations providing e-invoice services;

- Organizations using e-voucher information to deduct personal income tax.

(According to Clause 2, Article 46 of Decree 123/2020/ND-CP)

What are procedures for the use of e-invoice information through phone messages in Vietnam?

The registration procedure for using the form of e-invoice information inquiry by mobile phone message is specifically guided in sub-item 3, Section I of the newly issued, amended, replaced, or abolished administrative procedures in the field of tax management within the functional management scope of the Ministry of Finance as issued with Decision 1464/QD-BTC in 2022:

Step 01: The registration focal point of the inspection agency sends 01 original document to the General Department of Taxation to request new registration for using the mobile phone message form according to Form No. 01/CCTT-NT Appendix II issued along with Decree 123/2020/ND-CP.

Step 02: Within no more than 02 working days from the receipt of the request document, the General Department of Taxation shall perform a new registration for using the mobile phone message form and notify the registration focal point of the inspection agency in writing;

In case the registration is not accepted, a reason must be clearly stated.

Step 03: The term of using the mobile phone message form for both new registrations is 24 months or as requested by the information user but not exceeding 24 months from the date the General Department of Taxation sends a written notification of new registration results to the registration focal point of the information user;

Thirty days before the end of the usage term, the General Department of Taxation is responsible for notifying the registration focal point of the information user in writing about the upcoming expiration of the usage term. The notification is carried out via email or messages from addresses or phone numbers officially announced by the General Department of Taxation.

What are procedures for the use of e-invoice information through phone messages in Vietnam? (Image from the Internet)

What is the form of submitting the application for the use of e-invoice information through phone messages in Vietnam?

The form of submitting the application for the use of e-invoice information inquiry by mobile phone message is specifically guided in sub-item 3, Section I of the newly issued, amended, replaced, or abolished administrative procedures in the field of tax management within the functional management scope of the Ministry of Finance as issued with Decision 1464/QD-BTC in 2022:

* Dossier components:

Registration for the use of e-invoice information inquiry by mobile phone message:

Form No. 01/CCTT-NT: Registration for the use of message inquiry of e-invoice information, e-vouchers.

DOWNLOAD >>> Form No. 01/CCTT-NT

* Number of dossiers: 01 (set)

* Form of dossier submission:

Method 01: Directly

Within no more than 02 working days from the date the request document is received, the General Department of Taxation shall issue a new account and notify the information user in writing.

Method 02: Online

Within no more than 02 working days from the date the request document is received, the General Department of Taxation shall issue a new account and notify the information user in writing.

Method 03: Postal service

Within no more than 02 working days from the date the request document is received, the General Department of Taxation shall issue a new account and notify the information user in writing.

* Processing time: 02 working days

* Fees and charges: None