What is the electronic VAT invoice format in Vietnam according to Circular 78?

What is the format of the electronic VAT invoice in Vietnam according to Circular 78?

Based on Appendix II issued together with Circular 78/2021/TT-BTC, the format of the electronic VAT invoice according to Circular 78 includes electronic VAT invoice templates referenced as No. 3 and No. 4 as follows:

- Reference Sample No. 3: electronic VAT invoice (used for certain specialized organizations, enterprises)

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- Reference Sample No. 4: electronic VAT invoice (used for certain specialized organizations, enterprises paid in foreign currency)

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MISSING SAMPLE NO. 6 AND NO. 7

What is the electronic VAT invoice format in Vietnam according to Circular 78? (Image from the Internet)

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

Based on Article 4 of Circular 78/2021/TT-BTC, the regulation of the form number of the e-invoice sample number is as follows:

* The form number of the e-invoice sample number is a character with a single natural number ranging from 1 to 6 to reflect the type of e-invoice as follows:

- Number 1: Reflects the type of electronic VAT invoice;

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

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

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

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts or other e-documents that have the contents of an e-invoice as per the regulations in Decree No. 123/2020/ND-CP;

- Number 6: Reflects e-documents managed and used like invoices, including e-internal transport dispatch notes and e-agency conform numberment dispatch notes.

* The form number of the e-invoice is a group of 6 characters consisting of letters and numbers representing the e-invoice code to reflect information about the type of e-invoice with tax authority code or without code, the year of invoice creation, the type of e-invoice used. These six (06) characters are regulated as follows:

- The first character is one (01) letter deform numberated as C or K as follows: C represents an e-invoice with a tax authority code, K represents an e-invoice without a code;

- The next two characters are two (02) Arabic numerals representing the year of e-invoice creation determined by the last two digits of the calendar year. For example: The year of e-invoice creation is 2022, represented as 22; the year of e-invoice creation is 2023, represented as 23;

- One subsequent character is one (01) letter deform numberated as T, D, L, M, N, B, G, H to represent the type of e-invoice used specifically:

+ Letter T: Applied for e-invoices used by businesses, organizations, households, and individuals registered with the tax authority;

+ Letter D: Applied for e-invoices for sales of public assets, national reserve sales, or specific e-invoices that do not necessarily require some criteria by businesses, organizations registered for use;

+ Letter L: Applied for e-invoices issued by the tax authority per each occurrence;

+ Letter M: Applied for e-invoices generated from cash registers;

+ Letter N: Applied for e-internal transport dispatch notes;

+ Letter B: Applied for e-agency conform numberment dispatch notes;

+ Letter G: Applied for e-stamps, tickets, cards as value-added tax invoices;

+ Letter H: Applied for e-stamps, tickets, cards as sales invoices.

- The last two characters are letters determined by the seller based on management needs. If the seller uses multiple e-invoice samples of the same type, they use these two characters to distinguish different invoice types of the same category. If there is no management need, they are set as YY;

- In the display, the e-invoice and sample number form number are shown at the upper right corner of the invoice (or in an easily recognizable position);

- Examples of e-invoice sample form number and invoice form number representation:

+ “1C22TAA” – is a value-added tax invoice with a tax authority code created in 2022 and is an e-invoice by business, organization registered with the tax authority;

+ “2C22TBB” – is a sales invoice with a tax authority code created in 2022 and is an e-invoice by business, organization, household, individual registered with the tax authority;

+ “1C23LBB” – is a value-added tax invoice with a tax authority code created in 2023 and issued by the tax authority per each occurrence;

+ “1K23TYY” – is a value-added tax invoice without a code created in 2023 and is an e-invoice by business, organization registered with the tax authority;

+ “1K22DAA” – is a value-added tax invoice without a code created in 2022, a specific e-invoice not required to have some mandatory criteria by business, organization registered for use;

+ “6K22NAB” – is an e-internal transport dispatch note without a code created in 2022 registered by the business with the tax authority;

+ “6K22BAB” – is an e-agency conform numberment dispatch note without a code created in 2022 registered by the business with the tax authority.

* Name, address, tax code of the entrusted party regarding the entrusted e-invoice.

What are regulations on application of e-invoices for individual businesses using e-invoices in Vietnam?

Based on Article 6 of Circular 78/2021/TT-BTC, the application of e-invoices for individual businesses using e-invoices is as follows:

- household businesses, individual businesses using e-invoices include:

+ household businesses, individual businesses paying taxes using the declaration method must use e-invoices;

+ household businesses, individual businesses paying taxes using the fixed method can request the tax authority for separate issuance of e-invoices per each occurrence;

+ household businesses, individual businesses declaring taxes per each occurrence, if requested, are issued e-invoices separately per each occurrence by the tax authority.