What are rules for searching, provision and use of e-invoice information in Vietnam?

What are rules for searching, provision and use of e-invoice information in Vietnam?

Pursuant to Article 44 of Decree 123/2020/ND-CP, the rules for searching, provision and use of e-invoice information are stipulated as follows:

Rules for searching, provision and use of e-invoice information

1. The search, provision, and use of e-invoice information is applied for the implementation of tax procedures, bank payment procedures, and other administrative procedures; to prove the legality of goods circulating on the market.

2. The search and provision of e-invoice information must ensure that it is complete, accurate, promptly, and to the right subject.

3. The use of provided e-invoice information must ensure the correct purpose, serve operational activities according to the functions and tasks of the information user's side; simultaneously, it must ensure compliance with the law on state secret protection.

Therefore, according to the above regulations, the rules for searching, provision and use of e-invoice information are as follows:

- Applied to implement tax procedures, bank payment procedures, and other administrative procedures;

- Applied to prove the legality of goods circulating on the market.

- The search and provision of e-invoice information must ensure that it is complete, accurate, promptly, and to the right subject.

- The use of provided e-invoice information must ensure the correct purpose, serve operational activities according to the functions and tasks of the information user's side;

- The use of e-invoice information must also ensure compliance with the law on protecting state secrets.

What are rules for searching, provision and use of e-invoice information in Vietnam? (Image from Internet)

What is the time limit for providing e-invoice information in Vietnam?

According to Article 51 of Decree 123/2020/ND-CP, it is stipulated as follows:

time limit for providing e-invoice information

Within no more than 05 minutes after receiving the request, the e-information portal responds to the information user:

1. e-invoice information

Notification of reasons in the event of a system failure or absence of e-invoice information.

2. In cases where the request involves a large amount of data, the time limit for providing e-invoice information is notified by the General Department of Taxation.

Within a maximum of 05 minutes after receiving the request, the e-information portal responds to the information user as follows:

(1) e-invoice information

Notification of reasons in the event of a system failure or absence of e-invoice information.

(2) In cases where the request involves a large amount of data, the time limit for providing e-invoice information is notified by the General Department of Taxation.

What are regulations on form number of e-invoices in Vietnam?

According to point b, clause 1, Article 4 of Circular 78/2021/TT-BTC, it is currently regulated as follows:

The e-invoice number consists of a group of 6 characters including both letters and numbers reflecting e-invoice information types, either with a tax agency's number or without, year of issuance, and the type of e-invoice used. These six (06) characters are stipulated as follows:

- The first character is one (01) letter defined as C or K as follows: C represents an e-invoice with a tax agency's number, K represents an e-invoice without a number;

- The next two characters are two (02) Arabic numerals representing the year of issuance according to the last two 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) letter defined as T, D, L, M, N, B, G, H representing the type of e-invoice used, specifically:

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

+ Letter D: Applied to invoices for the sale of public assets and national reserve sales invoices or special e-invoices that do not necessarily have certain mandatory items registered for use by enterprises and organizations;

+ Letter L: Applied to e-invoices issued by the tax authorities on a case-by-case basis;

+ Letter M: Applied to e-invoices generated from cash registers;

+ Letter N: Applied to e-internal transport cum delivery notes;

+ Letter B: Applied to e-delivery notes for consignment sales at agents;

+ Letter G: Applied to e-stamps, tickets, cards as value-added invoices;

+ Letter H: Applied to e-stamps, tickets, cards as sales invoices.

- The last two characters are alphanumeric determined by the seller based on management needs. If using multiple e-invoice templates of the same type, use the last two characters to differentiate different invoices. If no management need, use YY;

- In the displayed version, the e-invoice number and sample number number are shown at the top right of the invoice (or at a recognizable position);

- Example representation of e-invoice number and sample number:

+ “1C22TAA” – is a VAT invoice with a tax agency's number issued in 2022 and is an e-invoice registered by an enterprise, organization with the tax authority;

+ “2C22TBB” – is a sales invoice with a tax agency's number issued in 2022 and is an e-invoice registered by an enterprise, organization, household, or individual business entity with the tax authority;

+ “1C23LBB” – is a VAT invoice with a tax agency's number issued in 2023 and is an e-invoice issued by the tax authority on a case-by-case basis;

+ “1K23TYY” – is a VAT invoice without a number issued in 2023 and is an e-invoice registered by an enterprise, organization with the tax authority;

+ “1K22DAA” – is a VAT invoice without a number issued in 2022 and is a special e-invoice that does not necessarily have certain mandatory items, registered for use by enterprises and organizations;

+ “6K22NAB” – is an e-internal transport cum delivery note without a number issued in 2022 by an enterprise registered with the tax authority;

+ “6K22BAB” – is an e-delivery note for consignment sales at agents without a number issued in 2022 by an enterprise registered with the tax authority.