What is the form number of a provincial tax department-ordered printed invoice in Vietnam?

What is the form number of a provincial tax department-ordered printed invoice?

Based on Clause 2, Article 4 of Circular 78/2021/TT-BTC, the form number of a provincial tax department-ordered printed invoice is regulated as follows:

- The form number of the provincial tax department-ordered printed invoice consists of 11 characters, indicating information about the invoice type, copy number, and the sequence number of the template within an invoice type (one invoice type can have multiple templates). To be specific:

+ The first six (06) characters indicate the invoice type:

+ 01GTKT: Value-added tax invoice;

+ 02GTTT: Sales invoice;

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

+ 03XKNB: Delivery note cum internal transport;

+ 04HGDL: Delivery note for goods sent for sale on consignment.

+ The next one (01) character is the natural numbers 1, 2, 3 indicating the copy number of the invoice;

+ The next one (01) character is “/” as a separator;

+ The next three (03) characters are the sequence number of the template within an invoice type, starting from 001 up to 999.

- The form number of a provincial tax department-ordered printed invoice consists of 08 characters, indicating information about: the Department of Taxation printing the invoices; the year of printing; the invoice form number determined by the tax authority. To be specific:

+ The first two (02) characters indicate the form number of the Department of Taxation printing the invoices, determined according to Appendix I.A issued with this Circular;

+ The next two (02) characters are two uppercase English letters from 20 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, indicating the invoice form number determined by the tax authority;

+ The next one (01) character is “/” as a separator;

+ The next three (03) characters include the first two (02) characters being two Arabic numerals indicating the year the Department of Taxation printed the invoices, determined according to the last 02 digits of the calendar year and the one (01) character is the letter P indicating the invoice printed by the Department of Taxation. For example: Year of Tax Department printing is 2022 shown as 22P; the year of printing invoices is 2023 shown as 23P;

- Example of invoice template form number and invoice form number printed by the Tax Department:The invoice template form number “01GTKT3/001”, Invoice form number “01AA/22P”: is understood as template number 001 of the value-added tax invoice with 3 copies printed by the Hanoi Tax Department in 2022.

- Copies of provincial tax department-ordered printed invoices include three copies as follows:

+ Copy 1: Retained;

+ Copy 2: Given to the buyer;

+ Copy 3: Internal use.

- The invoice template form number of stamps, tickets, cards printed by the Department of Taxation includes 03 characters to distinguish stamps, tickets, cards as value-added tax invoices or sales invoices as follows:

+ form number 01/: for stamps, tickets, cards belonging to value-added tax invoices;

+ form number 02/: for stamps, tickets, cards belonging to sales invoices.

What is the form number of a provincial tax department-ordered printed invoice in Vietnam? (Image from Internet)

Are provincial tax department-ordered printed invoices be sold publicly in Vietnam?

According to Clause 3, Article 24 of Decree 123/2020/ND-CP, the regulation is as follows:

Regulations on the sale of tax authority-ordered printed invoices

...

3. provincial tax department-ordered printed invoices for sale are publicly announced on the electronic portal of the General Department of Taxation, and before the first sale, the Department of Taxation must issue an invoice issuance announcement according to Form 02/PH-HDG Annex IB of this Decree attached with the invoice template on the electronic portal of the General Department of Taxation.

The content of the Invoice Issuance Announcement includes: Name of the Tax Department issuing the invoice, tax identification number, address, phone number, types of issued invoices (invoice type name, invoice form number, invoice template form number, start date of use, quantity of issued invoices (from number... to number...)), the name and tax identification number of the enterprise printing the invoice (for printed invoices); date of issuance announcement, name, signature of the legal representative, and seal of the entity.

The sample invoice is a print showing all the fields on the invoice copy given to the buyer, with the invoice number being a string of zeroes and printed or stamped with "Sample" on the invoice.

The Invoice Issuance Announcement, including the sample invoice, must be clearly posted at all facilities under the Department of Taxation during the period of using the invoices.

In case of changes in the announced content or invoice sample, the Department of Taxation must carry out new issuance announcement procedures according to this Article.

...

Thus, comparing the above regulation, provincial tax department-ordered printed invoices for sale are publicly announced on the electronic portal of the General Department of Taxation and before the first sale.

Are tax authority-ordered printed invoices ensured safety in Vietnam?

According to Clause 3, Article 6 of Decree 123/2020/ND-CP, the regulation is as follows:

Preservation, storage of invoices and documents

1. Invoices, documents are preserved and stored to ensure:

a) Safety, security, integrity, completeness, not altered or skewed during the storage period;

b) Storage for the proper and sufficient duration according to the legal provisions on accounting.

2. Electronic invoices and documents are preserved and stored by electronic means. Agencies, organizations, and individuals have the right to choose and apply forms of storage and preservation of electronic invoices, documents appropriate to their operational characteristics and technological application capabilities. Electronic invoices, documents must be ready to be printed on paper or retrieved upon request.

3. tax authority-ordered printed invoices, printed documents, and self-printed documents must be preserved and stored as follows:

a) Unissued invoices and documents are preserved and stored in warehouses according to document storage policies.

b) Issued invoices and documents at accounting units are preserved and stored according to accounting document storage regulations.

c) Issued invoices and documents at organizations, households, individuals not being accounting units are preserved and protected as the private property of those organizations, households, individuals.

Thus, comparing the above regulation, tax authority-ordered printed invoices are preserved to ensure safety, security, integrity, completeness, and without alteration or skew during the storage period.