What is the first character of form number of sales invoices for organizations in non-tariff zones in Vietnam?

What is the first character of form number of sales invoices for organizations in non-tariff zones in Vietnam?

Based on Clause 2, Article 4 of Circular 78/2021/TT-BTC regulations on the symbols for invoices printed by the Tax Department as follows:

Form number, reference number, names of copies of an invoice

...

2. Invoices printed by the Tax Department

a) The symbol for the invoice type printed by the Tax Department is a group of 11 characters representing information on: name of invoice type, number of copies, serial number of the model in an invoice type (an invoice type may have several models). Specifically:

- The first six (06) characters represent the name of the invoice type:

+ 01GTKT: Value-added tax invoice;

+ 02GTTT: Sales invoice;

+ 07KPTQ: Sales invoice for organizations and individuals in non-tariff zones;

+ 03XKNB: Internal transport slip;

+ 04HGDL: Delivery note for goods consigned for sale by agents.

- One (01) subsequent character is a natural number 1, 2, 3 representing the number of invoice copies;

- One (01) subsequent character is “/” for separation;

- The next three (03) characters are the serial number of the model in an invoice type, starting from 001 up to a maximum of 999.

b) The reference number printed by the Tax Department is a group of 08 characters representing information on: the Tax Department printing the invoice; the year the invoice is printed; the reference number determined by the tax authority based on management needs. Specifically:

- The first two (02) characters represent the code of the Tax Department printing the invoice, determined according to Appendix I.A issued with this Circular;

- The next two (02) characters are two letters from 20 uppercase letters of the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y representing the reference number determined by the tax authority based on management needs;

- One (01) subsequent character is “/” for separation;

- The next three (03) characters include the first two (02) characters being two Arabic numerals representing the year the Tax Department prints the invoice, determined according to the last 02 digits of the calendar year, and one (01) character is the letter P representing an invoice printed by the Tax Department. For example: When the Tax Department prints in 2022, it is presented as 22P; in 2023, it is shown as 23P;

- Example displaying the character sets of the invoice model symbol printed by the Tax Department and the reference number printed by the Tax Department:

Invoice model symbol "01GTKT3/001", reference number "01AA/22P": is understood as sample number 001 of a value-added tax invoice with 3 copies printed by the Hanoi Tax Department in 2022.

c) Invoices printed by the Tax Department are the sheets in the same invoice number. Each invoice number has 3 copies as follows:

- Copy 1: Retain;

- Copy 2: Deliver to the buyer;

- Copy 3: Internal.

d) The symbol for the invoice model as stamps, tickets, cards printed by the Tax Department includes 03 characters to distinguish stamps, tickets, cards under value-added tax invoices or sales invoices as follows:

- Symbol 01/: for stamps, tickets, cards under value-added tax invoices;

- Symbol 02/: for stamps, tickets, cards under sales invoices.

Thus, according to the above regulation, the sales invoice for organizations in non-tariff zones has the first character code as 07KPTQ.

What is the first character of form number of sales invoices for organizations in non-tariff zones in Vietnam? (Image from the Internet)

What is XML in e-invoice format in Vietnam?

According to Article 12 of Decree 123/2020/ND-CP regulations are as follows:

E-invoice format

1. The e-invoice format is the technical standard specifying the data type and data length of information fields used for transmitting, storing, and displaying e-invoices. The e-invoice format uses XML (XML is the abbreviation for the English term "eXtensible Markup Language" created to share e-data between IT systems).

2. The e-invoice format comprises two components: the component containing e-invoice business data and the component containing digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to the tax authority code.

3. The General Department of Taxation develops and publishes the component containing e-invoice business data, the component containing digital signature data, and provides tools to display the contents of e-invoices according to the regulations of this Decree.

4. Organizations and enterprises selling goods or providing services when transferring e-invoice data to the tax authority by sending it directly must meet the following requirements:

a) Connect to the General Department of Taxation through a private lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Use Web Service or Message Queue (MQ) with encryption as a method to connect.

c) Use the SOAP protocol to package and transmit data.

5. e-invoices must display accurately and completely all the contents of the invoice ensuring no misinterpretation to enable the buyer to read it via e-means.

Thus, it can be seen that XML in the e-invoice format is the abbreviation for the English term "eXtensible Markup Language" created to share e-data between IT systems.

What are requirements for organizations selling goods when transferring e-invoice data directly to the tax authority in Vietnam?

Based on Clause 4, Article 12 of Decree 123/2020/ND-CP regulations are as follows:

e-invoice format

...

4. Organizations and enterprises selling goods or providing services when transferring e-invoice data to the tax authority by sending it directly must meet the following requirements:

a) Connect to the General Department of Taxation through a private lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Use Web Service or Message Queue (MQ) with encryption as a method to connect.

c) Use the SOAP protocol to package and transmit data.

5. e-invoices must display accurately and completely all the contents of the invoice ensuring no misinterpretation to enable the buyer to read it via e-means.

Thus, according to the above regulation, organizations selling goods when transferring e-invoice data directly to the tax authority must meet the following requirements:

[1] Connect to the General Department of Taxation through a private lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

[2] Use Web Service or Message Queue (MQ) with encryption as a method to connect.

[3] Use the SOAP protocol to package and transmit data.