What are the principles of authorization to issue e-invoices issuance in Vietnam?

What are the principles of authorization to issue e-invoices issuance in Vietnam?

According to Clause 1, Article 3 of Circular 78/2021/TT-BTC, the principles of authorization to issue invoices are as follows:

- Sellers of goods, service providers who are enterprises, economic organizations, or other organizations are entitled to authorize a third party, who is related to the seller and is eligible to use and not subject to suspension of e-invoice usage, to issue e-invoices for goods, services;

- The authorizion must be documented in writing between the authorizing party and the authorizee;

- The authorizion must be reported to the tax authority when registering for e-invoice usage;

- The e-invoice issued by the authorizee organization is an e-invoice with or without tax authority’s code, and must display the name, address, and tax code of the authorizing party and the name, address, and tax code of the authorizee;

- The commencement, expiration, or premature termination of the authorizion of invoice issuance must be posted on the website of the authorizing and authorizee units or publicly announced through mass media for buyers of goods and services to be informed.

- In cases where the authorized invoice is an e-invoice without the tax authority code, the authorizing party must transfer the e-invoice data to the directly managing tax authority or through a service provider to transfer the data to the directly managing tax authority;

- The authorizee has the responsibility to issue authorized e-invoices accurately reflecting actual transactions, in accordance with the agreement with the authorizing party, and in compliance with the stipulated principles.

What are the principles of authorization to issue e-invoices issuance in Vietnam? (Image from the Internet)

Shall the tax authority be notified in case of authorization to issue e-invoices issuance in Vietnam?

Based on Point a, Clause 3, Article 3 of Circular 78/2021/TT-BTC, the following is stipulated:

authorization to issue e-invoices issuance

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3. Notification to the tax authority regarding the authorizion of e-invoice issuance

a) authorizion is considered a change in the registration information for e-invoice usage as stipulated in Article 15 of Decree 123/2020/ND-CP. The authorizing and authorizee parties use Form 01DKTD/HDĐT issued along with Decree 123/2020/ND-CP to notify the tax authority of the authorizion of e-invoice issuance, including cases of premature termination as agreed between the parties;

b) The authorizing party fills in the information of the authorizee, and the authorizee fills in the information of the authorizing party in Form 01DKTD/HDĐT issued along with Decree 123/2020/ND-CP as follows:

- For the authorizing and authorizee parties in Section 5 “List of digital certificates in use,” fill in full information of the digital certificates in use by both parties;

- For the authorizee in column 5, Section 6 “Registration of invoice issuance authorizion,” fill in the name, authorizing organization, and tax code of the authorizing party.

Thus, the authorizion is considered a change in registration information for e-invoice usage, so the authorizing and authorizee parties must notify the tax authority of the authorizion of e-invoice issuance, including cases of premature termination as agreed between the parties.

Vietnam: What does the content of the e-invoice authorizion contract include?

Based on Clause 2, Article 3 of Circular 78/2021/TT-BTC, the e-invoice authorizion contract or agreement is stipulated as follows:

- The authorizion contract or agreement must fully reflect information about the authorizing and authorizee parties (name, address, tax code, digital certificate); details of the authorized e-invoice (invoice type, invoice symbol, serial number of the invoice form); purpose of authorizion; duration of authorizion; method of payment of authorized invoices (clearly stating the responsibility for payment of goods or services on the authorized invoice);

- The authorizing and authorizee parties are responsible for keeping the authorizion document and presenting it upon request by the competent authority.

Additionally, notification to the tax authority regarding the authorizion of e-invoice issuance will be carried out as follows:

- authorizion is considered a change in registration information for e-invoice usage as stipulated in Article 15 of Decree 123/2020/ND-CP.

The authorizing and authorizee parties utilize Download Form 01DKTD/HDĐT issued along with Decree 123/2020/ND-CP to notify the tax authority of the authorizion of e-invoice issuance, including cases of premature termination as agreed between the parties;

- The authorizing party fills in the information of the authorizee, and the authorizee fills in the information of the authorizing party in Download Form 01DKTD/HDĐT issued along with Decree 123/2020/ND-CP as follows:

+ For the authorizing and authorizee parties in Section 5 “List of digital certificates in use,” fill in full information of the digital certificates in use by both parties;

+ For the authorizee in column 5, Section 6 “Registration of invoice issuance authorizion,” fill in the name, authorizing organization, and tax code of the authorizing party.