What are regulations on handling of issues related to authenticated e-invoices in Vietnam?

What are regulations on handling of issues related to authenticated e-invoices in Vietnam?

Based on Article 20 of Decree 123/2020/ND-CP, the handling of issues related to authenticated e-invoices is as follows:

[Case 1]: In case the seller of goods or services uses authenticated e-invoices but encounters an issue leading to the inability to use these invoices, they should contact the tax authority or the service provider for support in handling the issue.

During the time of issue handling, if the seller of goods or services requires the use of authenticated e-invoices, they should go to the tax authority to use these invoices.

[Case 2]: If the tax authority's coding system encounters an issue, the General Department of Taxation will implement technical solutions to switch to a backup system and will inform about the issue on the General Department of Taxation's e-portal.

The General Department of Taxation will select certain service providers that meet the conditions to authorize the issuance of e-invoice codes in case the tax authority's system encounters an issue.

[Case 3]: If the issue of the tax authority cannot be resolved in a timely manner, the tax authority will provide printed invoices for certain organizations and individuals to use.

After the tax authority's coding system is restored, the tax authority will notify organizations and individuals to resume using authenticated e-invoices. No later than 2 working days from the date indicated on the tax authority's notice, organizations, and individuals must submit a report on the use of purchased printed invoices to the tax authority according to Form BC26/HDG Appendix IA issued together with Decree 123/2020/ND-CP.

[Case 4]: If the issue is caused by the technical infrastructure system of the e-invoice service provider, the provider is responsible for informing the seller and coordinating with the General Department of Taxation for prompt support.

The service provider must resolve the issue as quickly as possible and provide measures to support the seller in creating e-invoices to send to the tax authority for coding in the shortest time.

[Case 5]: In case the General Department of Taxation's e-portal encounters a technical error and cannot receive e-invoice data without the code, the General Department of Taxation is responsible for announcing the issue on its e-portal. During this time, organizations, enterprises, and e-invoice service providers temporarily do not transfer non-coded invoice data to the tax authority.

Within 2 working days from the date the General Department of Taxation announces the restoration of its e-portal, organizations, and enterprises providing e-invoice services must transfer the invoice data to the tax authority. Sending e-invoice data after the announcement of the technical error on the General Department of Taxation's e-portal will not be considered a delayed action.

What are regulations on handling of issues related to authenticated e-invoices in Vietnam? (Image from the Internet)

What are responsibilities of sellers of services using authenticated e-invoices in Vietnam?

Based on Article 21 of Decree 123/2020/ND-CP, sellers of services using authenticated e-invoices have the following responsibilities:

(1) Manage the usernames and passwords of accounts issued by the tax authority.

(2) Create e-invoices for goods and services to send to the tax authority for coding and be legally responsible for the legality and accuracy of the e-invoices.

(3) Send authenticated e-invoices to the buyer immediately after receiving the electronically coded invoice from the tax authority.

What are responsibilities of sellers using unauthenticated e-invoices in Vietnam?

Based on Article 22 of Decree 123/2020/ND-CP, the responsibilities of sellers using unauthenticated e-invoices are as follows:

Responsibility 1. Manage the usernames and passwords of accounts issued by the tax authority.

Responsibility 2. Create e-invoices for goods and services to send to buyers, the tax authority, and the e-invoice service provider and be legally responsible for the legality and accuracy of the created e-invoices.

Responsibility 3. Transfer data of electronically created invoices without the tax authority's code to the tax authority through the General Department of Taxation's e-portal (directly or via the e-invoice service provider).

- Methods and timing of e-invoice data transfer

+ Data transfer method according to the summary table of e-invoice data as per Form 01/TH-HDDT Appendix IA Download issued together with this Decree within the deadline for submitting VAT returns applicable to the following cases:

++ Providing services in fields: postal and telecommunications, insurance, banking and finance, air transportation, and securities.

++ Selling products such as electricity and clean water if there is customer ID information or tax identification number.

The seller compiles a summary table of e-invoice data for goods and services arising in the month or quarter (from the first day to the last day of the month or quarter) according to Form 01/TH-HDDT Download Appendix IA issued together with this Decree to send to the tax authority within the time when sending the VAT return as stipulated in the Tax Administration Law No. 38/2019/QH14 and guiding documents.

If a large number of invoices arise, the summary table shall be divided according to the standard data format of the tax authority to ensure data transmission requirements.

For invoices sent by summary table, the seller sends cancelation and adjustment information directly on the summary table of subsequent periods without sending a notification of e-invoice errors according to Form 04/SS-HDDT Download Appendix IA of this Decree to the tax authority.

Invoices created for the total revenue of non-business individual buyers arising in the day or month according to the detailed list, the seller only sends the e-invoice data (not including the detailed list) to the tax authority.

In particular, for selling gasoline to customers, the seller shall compile data of all gasoline sale invoices occurring in the day by each item to be reflected in the summary table of e-invoice data and transfer this summary table to the tax authority within the day.

+ Full content transfer method applies to cases of selling goods and providing services not specified at point a1 of this clause.

The seller, after completing the content on the invoice, sends the invoice to the buyer and simultaneously sends the invoice to the tax authority.

- Enterprises and economic organizations transfer e-invoice data to the tax authority in the data format specified in Article 12 of Decree 123/2020/ND-CP and guidelines of the General Department of Taxation by direct transmission (for cases meeting data connection standard requirements) or through e-invoice service providers.

+ Direct transmission method

++ Enterprises and economic organizations using a large number of invoices and having an information technology system meeting the data format standard requirements and provisions of clause 4 Article 12 of Decree 123/2020/ND-CP, wishing to transfer e-invoice data directly to the tax authority, submits a document along with proof of meeting these conditions to the General Department of Taxation.

++ Enterprises and economic organizations with a parent-child company model, having a centralized invoice data management system at the parent company, and wishing for the parent company to transfer all e-invoice data including data of subsidiaries to the tax authority through the General Department of Taxation’s e-portal, shall submit a list of subsidiaries to the General Department of Taxation for technical connection.

++ Method via e-invoice service providers

Enterprises and economic organizations not falling into the above categories should contract with e-invoice service providers to transmit e-invoice data to the tax authority. Based on the signed contract, enterprises and economic organizations are responsible for transferring e-invoice data to the service provider for onward transmission to the tax authority.

Responsibility 4: Store and ensure the integrity of all e-invoices; comply with legal provisions on data system safety and security.

Responsibility 5: Comply with tax authority and other competent authorities' audits, inspections, and reconciliations as stipulated by law.