What are regulations on the first digit in the e-invoice form number in Vietnam?

What are regulations on the first digit in the e-invoice form number in Vietnam?

Based on Clause 1, Article 4 of Circular 78/2021/TT-BTC, which summarizes six formats of the e-invoice form number as follows:

* The e-invoice code is a group of 6 characters, including both digits and numbers, representing the symbol of the e-invoice to reflect information about the type of e-invoice with a tax authority code or without a code, the year of invoice issuance, and the type of e-invoice used. These six (06) characters are defined as follows:

- The first character is one (01) digit designated as C or K as follows: C represents an e-invoice containing a tax authority code, whereas K represents an e-invoice without a code;

- The next two characters are two (02) Arabic numerals representing the year of e-invoice issuance, determined by the last 2 digits of the calendar year. For example, if the e-invoice is issued in 2022, it is represented as 22; if in 2023, it is represented as 23;

- The following character is one (01) digit designated as T, D, L, M, N, B, G, H to represent the type of e-invoice used, specifically:

+ digit T: For e-invoices registered by enterprises, organizations, business households, and individuals with the tax authority;

+ digit D: For invoices for selling public assets and national reserve goods or specific e-invoices that do not necessarily contain certain articles registered by enterprises, organizations;

+ digit L: For e-invoices issued by the tax authority on a case-by-case basis;

+ digit M: For e-invoices generated from POS cash registers;

+ digit N: For e-stock issue slips accompanying internal transport;

+ digit B: For e-stock issue slips for goods consigned to agents;

+ digit G: For e-stamps, tickets, or cards as value-added invoices;

+ digit H: For e-stamps, tickets, or cards as sales invoices.

- The last two characters are digits defined by the seller based on management needs. If the seller uses multiple e-invoice formats of the same type, these two digits are used to distinguish between different formats of the same type. If management needs are absent, they are left as YY;

- On the invoice, the e-invoice code and the form number of the e-invoice are shown at the top right (or in a readily visible position);

- Examples demonstrating characters from the e-invoice code and form number:

+ “1C22TAA” – is a value-added invoice with a tax authority code issued in 2022 by businesses, organizations registered with the tax authority;

+ “2C22TBB” – is a sales invoice with a tax authority code issued in 2022 by businesses, organizations, or business households registered with the tax authority;

+ “1C23LBB” – is a value-added invoice with a tax authority code issued in 2023 by the tax authority on a case-by-case basis;

+ “1K23TYY” – is a non-coded value-added invoice issued in 2023, registered with the tax authority by businesses, organizations;

+ “1K22DAA” – is a non-coded value-added invoice issued in 2022, a specific invoice not necessarily requiring certain mandatory criteria, registered by businesses, organizations;

+ “6K22NAB” – is a non-coded e-stock issue slip for internal transport issued in 2022, registered by the business with the tax authority;

+ “6K22BAB” – is a non-coded e-stock issue slip for goods consigned to agents issued in 2022, registered by the business with the tax authority.

Therefore, the regulation regarding the first digit in the e-invoice form number is one (01) digit designated as C or K as follows: C represents an e-invoice with a tax authority code, and K represents an e-invoice without a code.

What is the regulation on the first digit in the e-invoice form number in Vietnam? (Image from the Internet)

Are shopping centers allowed to select to use e-invoices generated from POS cash registers in Vietnam?

Based on Article 8 of Circular 78/2021/TT-BTC, regulating the creation of authenticated e-invoices and connecting to the tax authority as follows:

- authenticated e-invoices created from POS cash registers are connected to electronically transfer data to the tax authority, ensuring principles defined in Article 11 of Decree 123/2020/ND-CP.

- Enterprises, households, and individual businesses paying tax under the declaration method operating in direct consumer sales models (such as shopping centers; supermarkets; retail consumer goods; food and beverage; restaurants; hotels; retail pharmaceutical sales; recreational services and other services) can select to use e-invoices created from POS cash registers connected to transfer data electronically to the tax authority or e-invoices with a code, without a code.

- authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority have the following contents:

+ The name, address, and tax code of the seller;

+ Buyer information if requested by the buyer (personal identification code or tax code);

+ The name of goods, services, unit price, quantity, and payment price. Organizations and businesses paying tax by deduction method must clearly state the pre-VAT sale price, VAT rate, VAT amount, and total payment including VAT;

+ The time of invoice issuance;

+ The tax authority code.

- Solution for granting the tax authority code on e-invoices created from POS cash registers connected to transfer data electronically to the tax authority: The tax authority code is automatically granted, assigned to a character range for each business base when registering to use authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority, ensuring uniqueness and continuity.

- Responsibilities of the General Department of Taxation:

+ Develop and announce the data specification of authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority, method for transmission and receipt with the tax authority as regulated in Article 12 of Decree 123/2020/ND-CP, and guide taxpayers in connecting and transferring e-invoice data to the tax authority;

+ Direct provincial and city tax departments to cooperate with relevant units to develop a project connecting information from POS cash registers to manage retail revenue of households, individual businesses, and report to the General Department of Taxation for submission to the Ministry of Finance for approval, in coordination with local people's committees for implementation;

+ Develop a roadmap for implementing authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority as stipulated in this Article;

+ Guide the implementation of using tax authority codes on authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority for promotional participation.

- Responsibilities of the seller when using authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority:

+ Register to use authenticated e-invoices created from POS cash registers connected to transfer data electronically to the tax authority under regulations in Article 15 of Decree 123/2020/ND-CP;

+ Issue authenticated e-invoices created from POS cash registers as regulated in Article 11 of Decree 123/2020/ND-CP and this Article;

+ Ensure uninterrupted and unique use of the tax authority code sequence when issuing authenticated e-invoices created from POS cash registers;

+ Transfer the generated e-invoice data with a tax authority code from the POS cash register to the tax authority on the same day via service providers for transmission, reception, and data storage.

Shopping centers and supermarkets can select to use e-invoices generated from POS cash registers connected to transfer data electronically to the tax authority or e-invoices with or without a code.

Therefore, shopping centers are entirely allowed to select to use e-invoices generated from POS cash registers connected to transfer data electronically to the tax authority or e-invoices with or without a code.

Are e-invoices issued in English?

Based on Point b, Clause 13, Article 10 of Decree 123/2020/ND-CP, stipulating the content of invoices:

Invoice Contents

...

13. Language, numbers, and currency displayed on invoices

a) The language displayed on the invoice must be Vietnamese. Where foreign language text is needed, it should be placed to the right in parentheses ( ) or immediately below the Vietnamese line in a smaller font than the Vietnamese text. Where the invoice text is in unaccented Vietnamese, the text on the invoice must ensure no misleading the invoice content.

b) Numbers displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller may select: a period (.) after the thousand, million, billion, thousand billion, trillion, and quadrillion number, and a comma (,) after the single digit if there are decimal numbers. Alternatively, use a comma (,) after the thousand, million, billion, thousand billion, trillion, and quadrillion number, and a period (.) after the decimal number on accounting documents.

c) The currency recorded on the invoice is Vietnamese Dong, with the national symbol “đ”.

- If a financial or economic transaction arises in foreign currency under foreign exchange regulations, unit price, total amount, total VAT by each tax rate, VAT total, and the total payment are recorded in foreign currency, and the currency unit is specified. The seller must show the exchange rate with the Vietnamese Dong as required by the Tax Administration Law and guiding documents.

- The foreign currency code follows international standards (e.g., 13,800.25 USD - Thirteen thousand eight hundred U.S. dollars and twenty-five cents, e.g., 5,000.50 EUR - Five thousand euros and fifty cents).

- For goods transactions arising in foreign currency under foreign exchange regulations and tax payment allowed in foreign currency, the total payment on the invoice is displayed in foreign currency without conversion to Vietnamese Dong.

The language displayed on the invoice must be Vietnamese. If foreign text is required, it must be placed to the right in parentheses ( ) or immediately below the Vietnamese line in a smaller font than the Vietnamese text.

Therefore, it can be seen that e-invoices can use English, but they must comply with legal regulations.