What are the principles for authorization to issue e-invoices in tax administration in Vietnam?

What are the principles for authorization to issue e-invoices in tax administration in Vietnam?

Based on Clause 1, Article 3 of Circular 78/2021/TT-BTC on the principles of authorization to issue e-invoices in tax administration as follows:

- Sellers of goods and providers of services who are enterprises, economic organizations, or other organizations have the right to delegate a third party with a connected relationship to the seller, who is eligible to use e-invoices and is not prohibited from using e-invoices under Article 16 of Decree 123/2020/ND-CP, to issue e-invoices for selling goods and services. The connected relationship is defined according to the tax administration laws;

- The delegation must be documented (contract or agreement) between the delegator and the delegatee;

- The delegation must be notified to the tax authority when registering to use e-invoices;

- E-invoices issued by the delegated organization can be e-invoices with or without a tax authority’s verification code and must display the name, address, and tax code of both the delegator and the delegatee;

- Both the delegator and the delegatee are responsible for posting on their websites or publicly announcing on mass media to inform buyers of goods and services about the delegation. Upon the expiry of the delegation term or early termination of the delegation as agreed upon by the parties, both parties must remove the postings and public announcements about the delegation from their websites or mass media;

- If the delegated e-invoice is an e-invoice without a tax authority’s verification code (hereinafter referred to as an e-invoice without code), the delegator must transfer e-invoice data to the directly managing tax authority or through a service provider to transfer e-invoice data to the directly managing tax authority;

- The delegatee is responsible for issuing delegated e-invoices accurately according to the actual situation, in accordance with the agreement with the delegator, and complying with the principles in Clause 1, Article 3 of Circular 78/2021/TT-BTC.

What are the principles for authorization to issue e-invoices in tax administration in Vietnam? (Image from the Internet)

What are regulations on notification of authorization to issue e-invoices to tax authorities in Vietnam?

Based on Clause 3, Article 3 of Circular 78/2021/TT-BTC, the authorization to issue e-invoices in tax administration must be notified to the tax authority as follows:

- The delegation is considered a change in the registration information for using e-invoices as stipulated in Article 15 of Decree 123/2020/ND-CP. Both the delegator and the delegatee use Form No. 01DKTD/HDDT Download issued along with Decree 123/2020/ND-CP to notify the tax authority about the authorization to issue e-invoices, including cases of early termination of the authorization to issue e-invoices as agreed upon by the parties;

- The delegator fills in the delegatee's information, and the delegatee fills in the delegator's information in Form No. 01DKTD/HDDT Download issued along with Decree 123/2020/ND-CP as follows:

+ For the delegator and the delegatee, in Part 5 "List of digital certificates used," fill in the complete information of the digital certificates used by both parties;

+ For the delegatee, in column 5 of Part 6 "Registration for delegation in issuing invoices," fill in the name, organization of the delegator, and the delegator's tax code.

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

Based on Clause, Article 4 of Circular 78/2021/TT-BTC, the regulations are as follows:

* The model number symbol of e-invoices is a character consisting of a single-digit natural number ranging from 1 to 6, reflecting the type of e-invoice as follows:

- Number 1: Reflects the type of value-added tax e-invoices;

- Number 2: Reflects the type of sales e-invoices;

- Number 3: Reflects the type of public asset sales e-invoices;

- Number 4: Reflects the type of national reserve goods sales e-invoices;

- Number 5: Reflects other types of e-invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts, or other documents that have the content of e-invoices as stipulated in Decree 123/2020/ND-CP;

- Number 6: Reflects electronic documents used and managed as invoices, including electronic internal transport slips and electronic goods consignment slips.

* The e-invoice symbol is a group of 6 characters, including both letters and numbers, reflecting the e-invoice symbol, to indicate information about the type of e-invoice with or without a tax authority’s verification code, the year the invoice is issued, and the type of e-invoice used. These six (06) characters are regulated as follows:

- The first character is one (01) letter character, C or K, as follows: C indicates an e-invoice with a tax authority’s verification code; K indicates an e-invoice without a code;

- The next two characters are two (02) Arabic numerals indicating the year the e-invoice is issued, identified 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 it is issued in 2023, it is represented as 23;

- The next character is one (01) letter character, which is T, D, L, M, N, B, G, H, representing the type of e-invoice used, specifically:

+ Letter T: Applicable to e-invoices by enterprises, organizations, households, and individual businesses registered for use with the tax authority;

+ Letter D: Applicable to invoices for sales of public assets, national reserve goods sales, or specific e-invoices that need not include some mandatory criteria registered for use by enterprises and organizations;

+ Letter L: Applicable to e-invoices granted by the tax authority for each transaction;

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

+ Letter N: Applicable to electronic internal transport slips;

+ Letter B: Applicable to electronic goods consignment slips;

+ Letter G: Applicable to electronic stamps, tickets, and cards used for value-added tax invoices;

+ Letter H: Applicable to electronic stamps, tickets, and cards used for sales invoices.

- The last two characters are letters determined by the seller based on management requirements. If the seller uses multiple e-invoice templates within the same type of invoice, the last two characters are used to distinguish different e-invoice templates within the same type. If there are no management requirements, use YY;

- In the physical representation, the e-invoice symbol and model number symbol are displayed at the top right of the invoice (or in an easily identifiable position);

- Sample representations of the characters in the e-invoice model symbol and e-invoice symbol:

+ "1C22TAA" – is a value-added tax invoice with a tax authority’s code issued in 2022 and used by enterprises and organizations registered with the tax authority;

+ "2C22TBB" – is a sales invoice with a tax authority’s code issued in 2022 and used by enterprises, organizations, and individual businesses registered with the tax authority;

+ "1C23LBB" – is a value-added tax invoice with a tax authority’s code issued in 2023 and granted by the tax authority for each transaction;

+ "1K23TYY" – is a value-added tax invoice without a tax authority’s code issued in 2023 and used by enterprises and organizations registered with the tax authority;

+ "1K22DAA" – is a value-added tax invoice without a tax authority’s code issued in 2022 and a specific e-invoice that does not need to have some mandatory criteria registered for use by enterprises and organizations;

+ "6K22NAB" – is an electronic internal transport slip without a tax authority’s code issued in 2022 by enterprises registered with the tax authority;

+ "6K22BAB" – is an electronic goods consignment slip without a tax authority’s code issued in 2022 by enterprises registered with the tax authority.

* Name, address, and tax code of the delegatee for delegated e-invoices.