What is the form number of the electronic VAT invoice in Vietnam?

What is the form number of the electronic VAT invoice in Vietnam?

Pursuant to Article 4 of Circular 78/2021/TT-BTC stipulating e-invoice as follows:

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

1. e-invoice

a) The form number of the e-invoice is a character with a single natural digit from 1 to 6 indicating the type of e-invoice as follows:

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

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

- Number 3: Reflects the type of e-invoice for selling public assets;

- Number 4: Reflects the type of e-invoice for selling national reserve goods;

- Number 5: Reflects other types of e-invoice such as electronic stamps, tickets, cards, electronic receipts, or other electronic documents with contents of e-invoice as prescribed by Decree 123/2020/ND-CP;

- Number 6: Reflects electronic documents used and managed as invoices including electronic stock delivery cum internal transportation vouchers, electronic goods dispatched to agents vouchers.

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Therefore, the form number 1 of the e-invoice will reflect the type of electronic VAT invoice.

What is the form number of the electronic VAT invoice in Vietnam? (Image from the Internet)

Can individuals paying fixed tax use e-invoice in Vietnam?

Pursuant to Article 6 of Circular 78/2021/TT-BTC stipulating the application of e-invoice in certain cases as follows:

Application of e-invoice in Certain Cases

1. Transmit data of e-invoice without codes to the tax authority for cases stipulated at point a.2, clause 3, Article 22 of Decree 123/2020/ND-CP as follows: After the seller completes the invoice, send it to the buyer and simultaneously send the e-invoice to the tax authority, no later than the same day it is sent to the buyer.

2. Business households and individuals using e-invoice include:

a) Business households and individuals paying tax by declaration method must use e-invoice;

b) Business households and individuals paying fixed tax, if they request to use invoices, the tax authority issues e-invoice singly for each arising case;

c) Business households and individuals declaring tax per each arising case, if they request to use invoices, the tax authority issues e-invoice singly for each arising case.

3. In cases where banking services are provided, the invoice issuance is performed periodically according to the contract between the two parties with attached logs or other documents confirmed by both parties, but no later than the last day of the month in which the service activity occurred;

In cases where banking services with a large quantity occur frequently, requiring time for data reconciliation between the bank and related third parties (payment organizations, international card organizations, or other organizations), the invoice issuance time is when the data reconciliation between parties is completed but no later than the 10th day of the month following the one in which the transaction occurred.

4. When selling gasoline to customers, the seller transmits the gasoline sales invoice data of the day as stipulated in point a.1, clause 3, Article 22 of Decree 123/2020/ND-CP. If the seller and buyer have agreed to facilitate goods circulation or data retrieval, after completing the e-invoice with all the contents on the invoice sent to the buyer, the seller must also submit the invoice to the tax authority as stipulated in point a.2, clause 3, Article 22 of Decree 123/2020/ND-CP.

Therefore, according to the above regulations, individuals paying tax by the presumptive method, if they request to use invoices, the tax authority issues e-invoice singly for each arising case.

Is it necessary to notify the tax authority if an e-invoice issued has errors requiring reissuance of the tax code in Vietnam?

Pursuant to clause 1, Article 7 of Circular 78/2021/TT-BTC stipulating handling of e-invoice, e-invoice data summaries submitted to the tax authority having errors in certain cases as follows:

Handling of e-invoice, e-invoice data summaries sent to the tax authority having errors in certain cases

1. For e-invoice:

a) In cases where an e-invoice issued has errors requiring reissuance of the tax code or errors need to be handled by adjustment or replacement according to Article 19 of Decree 123/2020/ND-CP, the seller can choose to use Form 04/SS-HDĐT in Appendix IA issued with Decree 123/2020/ND-CP to notify the adjustment for each erroneous invoice or notify the adjustment for multiple e-invoice with errors and send the notification according to Form 04/SS-HDĐT to the tax authority at any time but no later than the last day of the tax declaration period in which the adjusted e-invoice arises;

b) In cases where the seller issues an invoice when prepaying or during the service provision as stipulated in clause 2, Article 9 of Decree 123/2020/ND-CP, and then there is cancellation or termination of service provision, the seller shall cancel the e-invoice issued and notify the tax authority of the invoice cancellation using Form 04/SS-HDĐT in Appendix IA issued with Decree 123/2020/ND-CP;

c) In cases where an e-invoice issued has errors and the seller has handled them by adjustment or replacement according to point b, clause 2, Article 19 of Decree 123/2020/ND-CP, and if errors are still found, subsequent handling actions will follow the method initially used for the first error correction;

d) According to the notification schedule stated on Form 01/TB-RSDT in Appendix IB issued with Decree 123/2020/ND-CP, the seller must notify the tax authority using Form 04/SS-HDĐT in Appendix IA issued with Decree 123/2020/ND-CP regarding the inspection of e-invoice for errors, clearly stating that the inspection is based on the tax authority’s notification Form 01/TB-RSDT (including the number and date of notification);

đ) If according to regulations, an e-invoice issued does not have a form number, reference number, or erroneous invoice number, the seller shall only make adjustments without annulment or replacement;

e) Regarding the value on the invoice that has errors: adjustment increases (positive) or decreases (negative) according to the actual adjustment.

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Therefore, it can be seen that an e-invoice issued with errors requiring reissuance of the tax code must be notified to the tax authority at any time.