What are the copies of a tax department-ordered printed invoice in Vietnam? What is the time limit for destroying tax authority-ordered printed invoices?

What are the copies of a tax department-ordered printed invoice in Vietnam?

Based on the regulations in Article 4 of Decree 123/2020/ND-CP, the following provisions apply:

Form number, reference number, names of copies of an invoice

1. Electronic Invoice

a) The form number for an electronic invoice is represented by a single natural digit, being 1, 2, 3, 4, 5, or 6, indicating the type of electronic invoice as follows:

- Number 1: Indicates electronic value-added invoice;

- Number 2: Indicates electronic sales invoice;

- Number 3: Indicates electronic invoice for selling public assets;

- Number 4: Indicates electronic invoice for selling national reserve goods;

- Number 5: Indicates other types of electronic invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts, or other types of electronic documents that are considered invoices as per this decree;

- Number 6: Indicates electronic documents used and managed like invoices, including internal transfer delivery notes, and delivery notes for sale consignment to agents.

b) The electronic reference number consists of a group of 6 alphanumeric characters reflecting the information about the type of electronic invoice with or without a tax authority code, the year of issuance, and the type of electronic invoice used. These characters are defined as follows:

- The first character is a letter "C" or "K": C represents an electronic invoice with a code from the tax authority, while K denotes an invoice without a code;

- The next two characters are two Arabic numerals indicating the year of issuing the electronic invoice, based on the last two digits of the calendar year. For example: for 2022, it's "22"; for 2023, it's "23";

- The next character is a letter such as T, D, L, M, N, B, G, H, indicating the type of electronic invoice used, specifically:

+ T: For electronic invoices registered by businesses, organizations, households, and individuals with the tax authority;

+ D: For invoices of public asset sales and national reserve goods sales, or specific electronic invoices that might not require some mandatory items;

+ L: For electronic invoices issued by the tax authority for each occurrence;

+ M: For electronic invoices generated from cash registers;

+ N: For electronic internal transfer notes;

+ B: For electronic delivery notes for goods sent for sale consignment;

+ G: For e-stamps, e-tickets, e-cards representing VAT invoices;

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

- The last two characters are letters determined by the seller based on management needs. In cases without such needs, use YY;

- On an invoice, both the invoice form number and the reference number should be placed at the top right or in another distinct place for easy recognition;

- Examples of electronic invoice model and reference numbers:

+ “1C22TAA” – Indicates a VAT invoice with a tax authority code issued in 2022 for use by businesses, organizations registered with the tax office;

+ “2C22TBB” – Indicates a sales invoice with a tax authority code issued in 2022 for businesses, organizations, households, or individuals registered with tax offices;

+ “1C23LBB” – Indicates a VAT invoice with a tax authority code issued in 2023 by tax authorities for each occurrence;

+ “1K23TYY” – Indicates a type of VAT invoice without a code issued in 2023 by businesses, organizations registered with tax offices;

+ “1K22DAA” – Represents a specific type of VAT invoice without a code issued in 2022 not requiring certain mandatory items registered by businesses, organizations;

+ “6K22NAB” – Represents an electronic internal transfer note without a code issued in 2022 registered by businesses with tax offices;

+ “6K22BAB” – Represents an electronic delivery note for goods sent for agent consignment without a code issued in 2022 registered by businesses with tax offices.

c) Name, address, and tax code of the assignee for electronic invoices.

2. Invoices Printed by the Tax Department

a) The form number for invoices printed by the Tax Department consists of 11 characters detailing information about: the invoice type name, number of duplicates, and model order in an invoice type (one type may have multiple models). To be specific:

- The first six (06) characters show the invoice type name:

+ 01GTKT: Value-added tax invoice;

+ 02GTTT: Sales invoice;

+ 07KPTQ: Sales invoice for organizations, individuals in a tax-free zone;

+ 03XKNB: Internal transfer delivery note;

+ 04HGDL: Delivery note for goods sent for agent consignment.

- The next character is a natural number 1, 2, 3 indicating the number of invoice copies;

- The following character is “/” as a separator;

- The last three (03) characters are the sequential number of the invoice model, starting from 001 to 999.

b) The code for invoices printed by the Tax Department has 08 characters, showing information on: the Tax Department that printed the invoice; the year of printing; the reference number determined by tax authorities for management needs. Specifically:

- The first two (02) characters show the code of the Tax Department that printed the invoice as per Appendix I.A with this Circular;

- The next two (02) characters are letters from the Vietnamese alphabet: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y, representing the reference number determined by tax authorities for management needs;

- The next character is “/” as a separator;

- The last three (03) characters include the first two being Arabic numerals indicating the year the Tax Department printed the invoice, based on the last two digits of the calendar year, and one (01) letter being P, indicating the tax department-ordered printed invoice. Examples: Year 2022 expresses as 22P; year 2023 as 23P;

- Examples of Tax Department printed invoice model and invoices:

Invoice form number “01GTKT3/001”, reference number “01AA/22P”: indicates model 001 of a VAT invoice with 3 copies printed by Hanoi Tax Department in 2022.

c) The duplicates printed by the Tax Department are copies within the same invoice number. Each has three parts:

- Part 1: To keep;

- Part 2: To give to the buyer;

- Part 3: Internal use.

d) form number for invoices, stamps, tickets, cards printed by the Tax Department include 03 characters to distinguish whether they belong to the VAT invoice or sales invoice type:

- Code 01/: for stamps, tickets, cards belonging to VAT invoice type;

- Code 02/: for stamps, tickets, cards belonging to sales invoice type.

Thus, comparing the above regulations, the duplicates printed by the Tax Department are copies within the same invoice number, where each invoice has 3 parts:

- Part 1: To keep;

- Part 2: To give to the buyer;

- Part 3: Internal use.

What are the copies of a tax department-ordered printed invoice in Vietnam? What is the time limit for destroying tax authority-ordered printed invoices? (Image from Internet)

How many days does it take to destroy tax authority-ordered printed invoices in Vietnam?

According to Article 27 of Decree 123/2020/ND-CP, the regulations are as follows:

Destruction of tax authority-ordered printed invoices

1. Enterprises, economic organizations, households, and individuals with invoices that are no longer in use must destroy those invoices. The deadline for invoice destruction is no more than 30 days from the date of notification to the tax authority. In cases where the tax authority has notified that the invoice is no longer valid (except when due to enforcement of tax collection), the unit must destroy the invoice within 10 days from the notification by the tax authority or from the date the lost invoice is found.

Invoices established by accounting entities must be destroyed in accordance with the accounting law.

Invoices that have not been issued yet but are evidence in legal cases should not be destroyed but handled according to legal regulations.

2. Destruction of invoices by businesses, economic organizations, households, and individual businesses should be done as follows:

a) Businesses, economic organizations, households, and individuals must create an inventory for the invoices to be destroyed.

b) Businesses and economic organizations must establish an Invoice Destruction Council consisting of representatives from leadership and the accounting department of the organization. Households and individuals do not need to establish such a council.

c) All members of the Invoice Destruction Council must sign the invoice destruction record and are accountable to the law if errors occur.

d) The invoice destruction dossier includes:

- Decision to establish an Invoice Destruction Council, except for households and individuals;

- An inventory detailing: Invoice name, form number, reference number, number of invoices destroyed (from number... to number... or detailing each invoice number if not continuous);

- Invoice destruction record;

- Notice of destruction results, which should include details: type, code, number of invoices destroyed from number… to number, reason for destruction, date and time of destruction, method used as defined in Form 02/HUY-HDG in Appendix IA attached to this Decree.

The destruction dossier is kept by businesses, economic organizations, households, and individuals using invoices. Specifically, the Notice of destruction results is made in 02 copies: one kept, one sent to the directly managing tax authority no later than 05 days from the date of invoice destruction.

3. Destruction of invoices by the tax authority

a) The Tax Authority destroys unsold or non-issued invoices printed by the Tax Department but are no longer used.

b) The General Department of Taxation is responsible for prescribing the procedure to destroy invoices printed by the Tax Department.

Thus, it can be understood that destroying tax authority-ordered printed invoices must be completed no later than 30 days from the date of notification to the tax authority.

How to handle a copy of a damaged tax invoice?

According to Article 28 of Decree 123/2020/ND-CP, it is regulated as follows:

Handling loss, fire, or damage of purchased invoices from the tax authority

1. Businesses, economic organizations, households, and individuals that detect a loss, fire, or damage of an invoice, whether issued or not, must report the incident and notify the directly managing tax authority using Form BC21/HDG in Appendix IA attached to this Decree within no later than 05 days from the date of the incident. Should the last day (the 5th day) coincide with a legaly mandated holiday, the deadline is extended to the next day.

2. In the case of selling goods or providing services where the seller has issued an invoice following regulations but the seller or the buyer subsequently loses, damages, or destroys the Part 2 original invoice, the seller and buyer must record the incident. This record should indicate which month the invoice was declared for tax purposes by the seller, include the signatures and printed names of the legal representatives (or authorized persons), and stamps (if any). The seller should then photocopy Part 1 of the invoice, signed and stamped by their legal representative, to provide to the buyer. The buyer can use the photocopy with the signed confirmation and stamp (if any) as accounting evidence and for tax declarations. Both seller and buyer are responsible for the accuracy of the loss, fire, or damage report.

If the loss, fire, or damage of the Part 2 invoice used involves a third party (e.g., a transporter or an intermediary), responsibility should be determined based on whether the third party was hired by the seller or buyer, applying penalties to either party in accordance with regulations.

Thus, when Part 2 of an already issued original invoice is damaged, the seller and buyer must jointly record the incident.

In detail: The record should document which month the invoice declared for tax was made by the seller, contain the signatures and names of the legal representatives or authorized persons, and stamp (if applicable) on the record. The seller then photocopies Part 1 of the invoice, signs it, has it confirmed by their legal representative, stamps it on the copy, and provides it to the buyer.