What are regulations on receipt number of e-receipts in Vietnam? Which agency will use tax receipts?

What are regulations on receipt number of e-receipts in Vietnam?

Pursuant to Article 32 of Decree 123/2020/ND-CP, the regulations are as follows:

Contents of the certificate

1. The tax withholding certificate includes the following contents:

a) Name of the tax withholding certificate, form symbol, symbol of the tax withholding certificate, serial number of the tax withholding certificate;

b) Name, address, tax code of the payer;

c) Name, address, tax code of the taxpayer (if the taxpayer has a tax code);

d) Nationality (if the taxpayer is not of Vietnamese nationality);

e) Income amount, time of income payment, total taxable income, deducted tax amount; income amount to be received;

f) Date, month, year of issuing the tax withholding certificate;

g) Full name, signature of the income payer.

In the case of using e-tax withholding certificates, the signature on the e-certificate is a digital signature.

2. Receipt

a) Type of receipt: Tax, fee, and charge receipts without pre-printed denominations; tax, fee, and charge receipts with pre-printed denominations; tax, fee, and charge receipts.

b) Form symbol and receipt symbol.

The form symbol represents the type of receipt, the number of receipt duplicates, and the order number of the form within a type of receipt (a type of receipt may have multiple forms).

The receipt symbol is a distinguishing mark for receipts using a system of Vietnamese letters and the last two digits of the year.

For print-ordered receipts, the last two digits of the year indicate the year the receipts were printed. For self-printed and e-receipts, the last two digits of the year indicate the year the receipt begins to be used, as shown on the issuance notification or the year the receipt is printed.

c) The receipt number is the serial number shown on the tax, fee, and charge receipt. The receipt number is written in Arabic numerals with a maximum of 7 digits. For self-printed and print-ordered receipts, the receipt number starts from number 0000001. For e-receipts, the e-receipt number starts from number 1 on January 1 or the first day of using e-receipts and ends on December 31 each year.

d) Receipt duplication (applicable to print-ordered and self-printed receipts) is the number of sheets in the same receipt number. Each receipt number must have 02 or more duplicate sheets, whereby:

- Duplicate sheet 1: retained at the organization collecting;

- Duplicate sheet 2: given to the payer of taxes, fees, charges;

The third duplicate sheet onwards is named according to the specific purpose for management work required by law.

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Thus, according to the regulation, for e-receipts, the e-receipt number starts from number 1 on January 1 or the first day of using e-receipts and ends on December 31 each year.

What are regulations on receipt number of e-receipts in Vietnam? Which agency will use tax receipts? (Image from the Internet)

Which agency will use tax receipts in Vietnam?

Pursuant to Article 11 of Decree 123/2020/ND-CP, the regulations are as follows:

Effective date

1. This Circular takes effect from July 1, 2022, encouraging agencies, organizations, and individuals meeting the information technology infrastructure conditions to apply the provisions on e-invoices and certificates as guided in this Circular and Decree No. 123/2020/ND-CP before July 1, 2022.

2. e-invoices apply to business households and individuals from July 1, 2022. However, for the cases specified in Clause 1, Article 14 of Decree No. 123/2020/ND-CP, where no e-transactions with tax authorities, no IT infrastructure, no accounting software, no e-invoice software are available to use e-invoices and transmit e-data to buyers and tax authorities, paper invoices from tax authorities are used for a maximum period of 12 months. During this period, tax authorities implement solutions to gradually convert to the application of e-invoices. The maximum 12-month period starts once from July 1, 2022, for business households and individuals operating before July 1, 2022, or from the time of registration to use invoices for newly established business households and individuals from July 1, 2022.

3. From July 1, 2022, the following Circulars and Decisions of the Ministry of Finance terminate:

a) Decision No. 30/2001/QD-BTC dated April 13, 2001, of the Ministry of Finance on policies of printing, issuing, managing, and using tax receipts;

b) Circular No. 191/2010/TT-BTC dated December 1, 2010, guiding the management and use of transportation invoices;

c) Circular No. 32/2011/TT-BTC dated March 14, 2011, of the Ministry of Finance guiding the creation, issuance, and use of e-invoices for selling goods and providing services;

d) Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 26/2015/TT-BTC dated February 27, 2015, of the Ministry of Finance);

e) Decision No. 1209/QD-BTC dated June 23, 2015, of the Minister of Finance on the pilot use of e-invoices with tax authority authentication, Decision No. 526/QD-BTC dated April 16, 2018, of the Minister of Finance on expanding the scope of the e-invoice pilot with tax authority authentication;

f) Decision No. 2660/QD-BTC dated December 14, 2016, of the Minister of Finance on extending Decision No. 1209/QD-BTC dated June 23, 2015;

g) Circular No. 303/2016/TT-BTC dated November 15, 2016, of the Ministry of Finance guiding the printing, issuing, managing, and using different types of certificates for collecting fees and charges belonging to the state budget;

h) Circular No. 37/2017/TT-BTC dated April 27, 2017, of the Ministry of Finance amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 26/2015/TT-BTC dated February 27, 2015, of the Ministry of Finance);

i) Circular No. 68/2019/TT-BTC dated September 30, 2019, of the Ministry of Finance guiding the implementation of some provisions of Decree No. 119/2018/ND-CP dated September 12, 2018, of the Government of Vietnam regulating e-invoices;

k) Circular No. 88/2020/TT-BTC dated October 30, 2020, amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019, of the Ministry of Finance guiding the implementation of some provisions of Decree No. 119/2018/ND-CP dated September 12, 2018, of the Government of Vietnam regulating e-invoices.

4. This Circular includes 2 Appendices: Appendix I applies to tax authorities when printing invoices and receipts; Appendix II guides the display format of certain types of invoices for organizations and enterprises to refer to during implementation.

5. The roadmap for implementing the e-invoice management system by tax authorities:

a) The General Department of Taxation is responsible for investing in and upgrading the technical infrastructure of the e-invoice system to be ready to receive requests and connect with all service providers of e-invoices that fully meet the criteria specified in Clause 2, Article 10 of this Circular from July 1, 2022. For organizations and individuals wishing to implement e-invoices before July 1, 2022, the General Department of Taxation is responsible for using all available IT infrastructure resources to proceed with implementation. It encourages capable organizations to participate in providing services to receive, transmit, and store e-invoice data with tax authorities.*

b) The General Department of Taxation is responsible for publishing the roadmap and criteria for selecting service providers of e-invoices to connect with tax authorities to ensure transparency. In the case where the number of organizations fully meeting the criteria specified in Clause 2, Article 10 of this Circular wanting to connect with tax authorities exceeds system capacity, the General Department of Taxation will base its choice on data on customer numbers using e-invoice services provided by organizations as of August 31, 2021 (as per tax authority records) to select organizations with large customer numbers and sign contracts to provide services to receive, transmit, and store e-invoice data as per the provisions in Clause 3, Article 10 of this Circular.*

6. The General Department of Taxation is responsible for guiding the process for canceling invoices printed by the Tax Department and developing a process to guide the management and use of tax receipts, fees, and charges at tax authorities at all levels.

Thus, according to the above regulations, the General Department of Taxation is responsible for guiding the use of tax receipts at tax authorities at all levels.

What is the notation form on tax receipts in Vietnam according to Circular 78?

According to Appendix I.B issued with Circular 78/2021/TT-BTC, the notice form on tax receipts is specified as follows:

(1) The form symbol has 10 characters, including:

- The first 02 characters indicate the type of receipt (01 is the symbol for fee and charge receipts without denomination; 02 is the symbol for fee and charge receipts with denomination.)

- The next 03 characters indicate the name of the receipt ("BLP").

- The next 01 character indicates the number of receipt duplicates. For example, a receipt with 03 duplicates is denoted as "3."

- The next 01 character (the "-" sign) separates the first group of characters from the last 03 characters of the form symbol.

- The last 03 characters are the serial number of the form within a type of receipt.

Example: The symbol 01BLP2-001 is understood as: non-denomination fee, charge receipt, 02 duplicates, the first form.

(2) The receipt symbol consists of 08 characters:

- The first 02 characters are the code of the province, centrally-run city based on guidance in Appendix I.A issued with Circular 78/2021/TT-BTC and apply only to receipts ordered by the Tax Departments of provinces, centrally-run cities for sale to fee and charge collecting agencies.

- The next 02 characters are a group of two from the 20 upper-case letters of the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y used to differentiate receipt symbols.

For receipts ordered, self-printed by fee and charge collecting agencies, these 02 characters are the first 02 characters of the receipt symbol.

- The next 01 character (the "-" sign) separates the initial characters from the final three characters of the receipt.

- The next 02 characters indicate the year the receipt is printed. For example: a receipt printed in 2022 is marked as 22.

- The final 01 character indicates the form of receipt. Specifically: self-printed fee, charge receipts are denoted as T; print-ordered receipts are denoted as P.

Example: Symbol 01AA-22P is understood as a fee, charge receipt ordered for printing by the Hanoi Tax Department in 2022.