What is an e-stamp? What are principles of applying e-stamps in Vietnam?

What is an e-stamp in Vietnam?

Based on Clause 1, Article 3 of Circular 23/2021/TT-BTC, the specific regulations regarding e-stamps are as follows:

An e-stamp is a stamp identifiable by the naked eye, containing e-information and data that can be accessed through the e-portal of the General Department of Taxation and the General Department of Customs, serving the management needs of businesses, consumers, and state management agencies.

What is an e-stamp? What are principles of applying e-stamps in Vietnam? (Image from Internet)

What are principles of applying e-stamps in Vietnam?

Based on Clause 2, Article 3 of Circular 23/2021/TT-BTC, the specific regulations regarding the principles of applying e-stamps are as follows:

- Imported tobacco products and domestically produced tobacco products intended for domestic consumption must be applyed with e-stamps according to the regulations in Decree 67/2013/ND-CP and any amended, supplemented, or replaced documents (if any). Tobacco products must be enclosed in packets (including packs or boxes), commonly referred to as cigarette packets. Each cigarette packet must have one (01) e-stamp applyed. If a cigarette packet is wrapped in cellophane, the e-stamp must be applyed to the cigarette packet before the cellophane wrapping. The e-stamp is applyed at a position to ensure that opening the cigarette packet will tear the stamp.

- Domestically produced alcohol for domestic consumption and imported alcohol must be applyed with e-stamps according to the regulations in Decree 105/2017/ND-CP and any amended, supplemented, or replaced documents (if any). Domestically produced and imported alcohol must be enclosed in bottles (including jars, bottles, vials, cans, bags, boxes, cases), collectively referred to as alcohol bottles. Each alcohol bottle must have one (01) e-stamp applyed. If an alcohol bottle is wrapped in cellophane, the e-stamp must be applyed to the bottle before it is enclosed in the cellophane. The e-stamp is placed across the areas where the alcohol can be accessed on the product packaging (bottle cap, jar cap, bottle stopper, nozzle, or similar position) to ensure that the stamp is torn upon opening, preventing reuse.

What principles must be ensured for the management and use of e-stamps in Vietnam?

Based on Article 5 of Circular 23/2021/TT-BTC, the specific regulations regarding the principles for the management and use of e-stamps are as follows:

[1] Management Principles

- The General Department of Customs is responsible for printing and issuing e-stamps for imported tobacco, imported alcohol, and selling e-stamps for these products to enterprises and organizations permitted to import tobacco and alcohol products or purchase goods liberated by competent authorities as per regulations.

- The General Department of Taxation is responsible for printing and issuing e-stamps for domestically produced tobacco and alcohol for domestic consumption, and selling these e-stamps to organizations and individuals with production licenses according to legal regulations.

- Organizations and individuals that produce or import alcohol or tobacco products are entirely responsible for the management, use, and transmission of e-stamp information data to the regulatory authorities as required.

[2] Principles for Using e-stamps by Organizations, Individuals

- Use e-stamps for the correct purpose and the correct entities as stipulated in this Circular.

- Do not arbitrarily exchange, purchase, sell, borrow, or lend e-stamps.

- Do not intentionally lose or damage sold e-stamps.

Is an e-invoice an e-stamp? What is its form number?

Based on Clause 1, Article 4 of Circular 78/2021/TT-BTC, regulations about invoice model symbols, invoice symbols, and invoice names are as follows:

Invoice Model Symbols, Invoice Symbols, Invoice Names

1. e-Invoice

a) The e-invoice model symbol is a character with a single digit being the natural numbers 1, 2, 3, 4, 5, 6 to reflect the type of e-invoice as follows:

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

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

- Number 3: Reflects the type of e-invoice for selling public assets;

- Number 4: Reflects the type of e-invoice for selling national reserve goods;

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents with different names but containing contents of an e-invoice as per Decree 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed as invoices, including e-internal transport accompanying notes, e-goods delivery notes for agents.

b) The e-invoice symbol is a group of 6 characters including both letters and numbers that represent the e-invoice symbol to reflect information about the type of e-invoice with a tax authority code or a non-code invoice, year of invoice creation, and type of e-invoice used. These six (06) characters are prescribed as follows:

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According to the above regulations, e-invoices include e-stamps with an e-invoice model symbol of number 5. This model symbol 5 also applies to other types of e-invoices such as e-tickets, e-cards, e-receipts, or other e-documents containing content as regulated about e-invoices in Decree 123/2020/ND-CP.