What is the e-invoice template for selling public property in Vietnam from 2025?

What is the e-invoice template for selling public property in Vietnam from 2025?

Effective from January 1, 2025, the e-invoice template for selling public property will be applied according to Form No. 08/TSC-HD in Appendix II issued together with Decree 114/2024/ND-CP. Below is the invoice template:

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What is the e-invoice template for selling public property in Vietnam from 2025? (Image from the Internet)

When is the e-invoice for selling public property used in Vietnam?

Based on the provisions of Clause 1, Article 95 of Decree 151/2017/ND-CP, amended by Clause 60, Article 1 of Decree 114/2024/ND-CP, e-invoices for selling public property are used when selling or transferring the following types of public property:

(i) public property within agencies, organizations, or units (including state-owned housing).

(ii) Infrastructure assets invested in and managed by the State (including cases of selling or transferring rights to collect fees for the use of infrastructure assets invested in and managed by the State, transferring the rights to exploit such assets).

(iii) public property assigned by the State to enterprises for management without counting as part of state capital at the enterprise.

(iv) Assets of projects using state funds.

(v) Assets established as all-people ownership.

(vi) public property being reclaimed by decision of a competent authority or individual.

(vii) Materials and supplies recovered from maintenance, repair, and processing of public property.

What are regulations on registration for the use of e-invoices for selling public property in Vietnam?

According to the provisions of Clause 1, Article 15 of Decree 123/2020/ND-CP regarding the registration for the use of e-invoices for selling public property as follows:

Registration, Changing Registration Information for Using e-invoices

1. Enterprises, economic organizations, other organizations, households, and individual businesses not subject to the cessation of invoice use as prescribed in Clause 1, Article 16 of this Decree may register to use e-invoices (including registering for e-invoices for selling public property, invoices for national reserve sales) via e-invoice service providers.

In cases of using e-invoices coded by the tax authority without paying service fees, registration can be made via the Tax Department's e-portal or e-invoice service providers authorized by the Tax Department.

If enterprises are organizations connecting and transmitting e-invoice data directly to tax authorities, they may register for e-invoices via the Tax Department's e-portal.

Registration information shall be according to Form No. 01/ĐKTĐ-HDDT Appendix IA issued together with this Decree.

The Tax Department's e-portal sends an e-notice on receipt of registration to use e-invoices through e-invoice service providers for enterprises, economic organizations, other organizations, households, and individual businesses registering through e-invoice service providers.

The Tax Department's e-portal sends e-notifications directly according to Form No. 01/TB-TNDTT IB Appendix regarding receipt of registration to use e-invoices to enterprises, economic organizations, other organizations, households, and individual businesses that directly register at the Tax Department's e-portal.

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Thus, enterprises register to use e-invoices for selling public property through e-invoice service providers.

+ In cases of using e-invoices coded by the tax authority without paying service fees, registration can be made via the Tax Department's e-portal or through e-invoice service providers authorized by the Tax Department to provide coded e-invoices from the tax authority without service fees.

+ If the enterprise is an organization transmitting e-invoice data directly to tax authorities, registration is made through the Tax Department's e-portal.