What is the deadline for transferring unauthenticated e-invoice data to the tax authority in Vietnam?

What is an unauthenticated e-invoice in Vietnam?

According to Point b, Clause 3, Article 2 of Decree 123/2020/ND-CP, an unauthenticated e-invoice is an electronic invoice issued by organizations selling goods or providing services to buyers without the code of the tax authority.

What is the deadline for transferring unauthenticated e-invoice data to the tax authority in Vietnam?

The deadline for transferring unauthenticated e-invoice data to the tax authority is determined in Clause 3, Article 22 of Decree 123/2020/ND-CP as follows:

Case 01: Transfer of electronic invoice data according to the Summary Table of Electronic Invoice Data applicable to specific cases:

+ Provision of services in the fields of: telecommunications, insurance, banking finance, air transport, securities.

+ Sale of goods such as electricity, clean water if customer code or tax code information is available.

The deadline for transferring electronic invoice data without a tax authority code to the tax authority according to the Summary Table of Electronic Invoice Data is the same as the deadline for submitting the VAT tax declaration:

+ No later than the 20th of the following month for monthly tax declaration and payment;

+ No later than the end of the first month of the following quarter for quarterly tax declaration and payment.

In the specific case of fuel sales, the seller must compile all electronic invoice data for fuel sales daily by each item to be displayed on the Summary Table of Electronic Invoice Data and transfer this table immediately on the same day.

Case 02: Full content invoice transfer applicable to sales of goods and provision of services not specified in Case 01.

The deadline for transferring unauthenticated e-invoice data to the tax authority is no later than the same day it is sent to the buyer (as specified in Clause 1, Article 6 of Circular 78/2021/TT-BTC).

Deadline for transferring unauthenticated e-invoice data to the tax authority in Vietnam (Image from the Internet)

What is the method of transferring unauthenticated e-invoice data to the tax authority in Vietnam?

According to Point b, Clause 3, Article 22 of Decree 123/2020/ND-CP, enterprises and economic organizations transfer electronic invoice data to the tax authority according to the data format specified in Article 12 of Decree 123/2020/ND-CP and the guidance of the General Department of Taxation by one of the following two methods:

(i) Direct submission method (for cases meeting data connection standards)

- Enterprises or economic organizations using a large volume of invoices and having an IT system that meets data format standards and regulations in Clause 4, Article 12 of Decree 123/2020/ND-CP, and wishing to transfer electronic invoice data directly to the tax authority, must submit documentation with evidence proving compliance to the General Department of Taxation.

Referring to Clause 4, Article 12 of Decree 123/2020/ND-CP, enterprises or economic organizations selling goods or providing services, when transferring electronic invoice data directly to the tax authority, must meet the following requirements:

+ Connection with the General Department of Taxation via dedicated channels or MPLS VPN Layer 3 channels, including 1 main channel and 1 backup channel. Each channel must have a minimum bandwidth of 5 Mbps.

+ Use of Web Service or Message Queue (MQ) with encryption as methods for connection.

+ Use of SOAP protocol for packaging and data transmission.

- Enterprises or economic organizations with a parent-subsidiary company model, having a centralized invoice data management system at the parent company, and wishing for the parent company to transfer all electronic invoice data including data from subsidiaries to the tax authority through the General Department of Taxation’s electronic portal should submit a list of subsidiaries to the General Department of Taxation for technical connection.

(ii) Submission through an electronic invoice service provider

Enterprises and economic organizations not described in the aforementioned cases will contract with an electronic invoice service provider who will handle the transfer of electronic invoice data to the tax authority, specifically:

+ Provision of services in the fields of: telecommunications, insurance, banking finance, air transport, securities;

+ Sale of goods such as electricity and clean water if customer code or tax code information is available;

+ Sale of fuel.

Based on the contract, the enterprise or economic organization is responsible for transferring electronic invoice data to the electronic invoice service provider for it to forward to the tax authority.