What is the purpose of the XML format for e-invoices? Is using illegal invoices considered a prohibited act related to invoices in Vietnam?
What is the purpose of the XML format for e-invoices in Vietnam?
The format for e-invoices is stipulated in Article 12 of Decree 123/2020/ND-CP as follows:
e-Invoice Format
1. The e-invoice format is a technical standard that specifies the data type, data length of the information fields used for transmitting, storing, and displaying e-invoices. The e-invoice format uses the eXtensible Markup Language (XML), which is created for the purpose of sharing e-data between information technology systems.
2. The e-invoice format consists of two components: the component containing business data of the e-invoice 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 components containing business data of e-invoices, digital signature data, and provides tools for displaying the contents of e-invoices as stipulated in this Decree.
4. Organizations and enterprises selling goods and providing services, when transmitting e-invoice data to the tax authorities directly, must meet the following requirements:
a) Connect to the General Department of Taxation through a private lease line channel or MPLS VPN Layer 3 channel, consisting of one primary transmission channel and one backup channel. Each transmission channel must have a minimum bandwidth of 5 Mbps.
b) Use Web Service or Message Queue (MQ) with encryption as the method for connection.
c) Use the SOAP protocol for data packaging and transmission.
5. e-invoices must be displayed fully and accurately ensuring the contents of the invoice do not lead to misunderstandings, allowing the buyer to read them using e-means.
Thus, as per the above regulations, the XML format for e-invoices is created for the purpose of sharing e-data between information technology systems).
What is the purpose of the XML format for e-invoices? Is using illegal invoices considered a prohibited act related to invoices in Vietnam? (Image from the Internet)
Is using illegal invoices considered a prohibited act related to invoices in Vietnam?
According to Article 5 of Decree 123/2020/ND-CP, prohibited acts related to invoices include:
- For tax officials
+ Creating hassles and difficulties for organizations and individuals purchasing invoices and records;
+ Engaging in behaviors that cover up, collude with organizations, individuals to use illegal invoices, records;
+ Accepting bribes during inspections and audits regarding invoices.
- For organizations, individuals selling, providing goods and services, and those with rights and obligations involved
+ Engaging in deceitful acts such as using illegal invoices or using invoices illegally;
+ Obstructing tax officials performing their duties, specifically acts of obstruction causing harm to the health, dignity of tax officials conducting inspections, audits regarding invoices, records;
+ Illegally accessing, altering, destroying information systems related to invoices, records;
+ Offering bribes or carrying out other acts concerning invoices, records for unlawful gain.
Thus, according to the above regulation, using illegal invoices is among the prohibited acts in the field of invoices.
What acts are considered illegal use of invoices and records in Vietnam according to current regulations?
Based on Clause 2 of Article 4 Decree 125/2020/ND-CP, acts considered to be illegal use of invoices and records include:
- Invoices, records not fully recording mandatory contents as required; invoices with erasures or alterations not conformable;
- Counterfeit invoices, records (invoices, records recording economic transaction indicators without actual sale of goods, services, partially or wholly); invoices reflecting incorrect values or creating fake, counterfeit invoices;
- Invoices with discrepancies in values of goods, services or discrepancies in mandatory criteria among copies of the invoice;
- Invoices used for circulation when transporting goods in the distribution phase or using invoices of one type of goods, service to justify another;
- Invoices, records of other organizations, individuals (except for tax authority invoices and cases where delegation for invoice issuance is permitted) to formalize purchased goods, services or to formalize sold goods, services;
- Invoices, records that have been concluded by the tax authority, police, or other competent authorities as being illegal use of invoices and records.
