What are the personnel criteria for organization that provides e-invoice solutions of Vietnam?

What are the personnel criteria for organization that provides e-invoice solutions of Vietnam?

Based on Clause 1, Article 10 of Circular 78/2021/TT-BTC, the criteria for organizations providing e-invoice services are as follows:

* Criteria for Organizations Providing Solutions for e-Invoices with or without Codes from Tax Authorities

In terms of Entities:

- Must be an organization operating in the field of information technology established under the laws of Vietnam;

- Information about e-invoice services must be publicly available on the organization's website;

In terms of Personnel: A minimum of 5 personnel with university level degrees specializing in information technology;

In terms of Technology: Must have the necessary technical infrastructure, IT equipment, and software systems that meet requirements:

- Provide solutions for creating, processing, and storing e-invoice data with tax authority codes and e-invoices without codes for sellers and buyers according to laws on e-invoices and related legislation;

- Have solutions for receiving and transmitting e-invoice data to service users; solutions for transmitting and receiving e-invoice data with tax authorities through e-invoice data receiving, transmitting, and storing organizations. The process of data reception and transmission must be logged to facilitate benchmarking;

- Have solutions for backing up, restoring, and securing e-invoice data;

- Have documentation of successful technical testing results for data transmission solutions with organizations providing data receiving, transmitting, and storing services for e-invoices.

What are the personnel criteria for organization that provides e-invoice solutions of Vietnam? (Image from the Internet)

What are regulations on publishing the information about organization that provides e-invoice solutions by General Department of Taxation of Vietnam?

Based on Clause 3, Article 10 of Circular 78/2021/TT-BTC, the General Department of Taxation of Vietnam publishes information about organization that provides e-invoice solutions as follows:

- The General Department of Taxation of Vietnam publishes information about organization that provides e-invoice solutions and selects organizations to provide e-invoice services to sign contracts for receiving, transmitting, and storing invoice data with tax authorities.

+ Publicly publish information of organization that provides e-invoice solutions on the General Department of Taxation of Vietnam's e-portal: organization that provides e-invoice solutions must submit documents proving compliance with the criteria outlined in Clause 1 of this Article, service descriptions, and commitments to the General Department of Taxation of Vietnam.

Within 10 days from the date of receiving the documents, the General Department of Taxation of Vietnam will publicly post service descriptions and commitments of the organization on the General Department of Taxation of Vietnam's e-portal.

Organizations are responsible for the document files they provide.

During operations, if it is found that a service provider does not conform to requirements, the General Department of Taxation of Vietnam will notify and remove the organization's information from the General Department of Taxation of Vietnam's e-portal.

+ Select an organization providing e-invoice services to sign a contract to provide invoice data receiving, transmitting, and storing services with tax authorities

- Organizations meeting all conditions specified in Clause 2 of this Article shall submit a written request to sign the service provision contract for receiving, transmitting, and storing invoice data along with proving documents to the General Department of Taxation of Vietnam.

Within 10 working days from the date the organization provides complete proving documents, the General Department of Taxation of Vietnam will cooperate with the organization to perform technical connections and check the data transmission between the two parties.

After a successful connection, the General Department of Taxation of Vietnam and the organization will sign a contract for providing invoice data receiving, transmitting, and storing services with tax authorities.

Information regarding the organization providing invoice data receiving, transmitting, and storing services for tax authorities will be publicly posted on the General Department of Taxation of Vietnam's e-portal.

- During the contract execution, the General Department of Taxation of Vietnam and the e-invoice service provider will agree on details of authority delegation in cases where the tax authority's code-issuing system encounters issues or delegates to provide e-invoices with tax authority codes without charging service fees to entities specified in Clause 1, Article 14 of Decree 123/2020/ND-CP.

Shall e-invoices be converted into paper invoices to ensure content consistency in Vietnam?

According to Clause 2, Article 7 of Decree 123/2020/ND-CP, regulations on converting e-invoices, e-documents into paper invoices, and documents are as follows:

Conversion of e-Invoices, e-Documents into Paper Invoices, Documents

1. Legal e-invoices, e-documents can be converted into paper invoices, documents upon economic, financial transaction requirements or requests from tax management authorities, auditing agencies, inspectors, investigators and as prescribed by laws on inspection, audit, and investigation.

2. The conversion of e-invoices, e-documents into paper invoices, documents must ensure that the content of the e-invoices, e-documents matches the content of the paper invoices, documents after conversion.

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Thus, according to the above regulation, the conversion of e-invoices into paper invoices must ensure content consistency.