What type of e-invoice is represented by form number 1 on the e-invoice in Vietnam?

What type of e-invoice is represented by form number 1 on the e-invoice in Vietnam?

Based on Point a, Clause 1, Article 4 of Circular 78/2021/TT-BTC, the regulations are as follows:

Invoice Template Code, Invoice Code, Invoice Copy Name

1. e-Invoice

a) The e-invoice template code is a digit, a natural number from 1 to 6, reflecting the type of e-invoice as follows:

- Number 1: Reflects the value-added e-invoice;

- Number 2: Reflects the sales e-invoice;

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

- Number 4: Reflects the national reserve sales e-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 content of an e-invoice as regulated at Decree No. 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices including e-internal transfer notes, e-warehouse receipt notes for goods sent for agency sales.

...

Therefore, the e-invoice template code is a digit, a natural number, and when the e-invoice has a template code of 1, it reflects the type of value-added e-invoice.

What type of e-invoice is represented by form number 1 on the e-invoice in Vietnam?

What are regulations on 6-digit referance numbers of e-invoice in Vietnam?

Based on Point b, Clause 1, Article 4 of Circular 78/2021/TT-BTC, the regulations are as follows:

- The e-invoice code is a group of 6 characters comprising both letters and numbers that represent the e-invoice code to reflect information about the type of e-invoice with a tax agency code or a non-code invoice, the invoice issuance year, and the type of e-invoice being used. These 6 characters are defined as follows:

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

- The next two characters are two (02) Arabic numerals representing the year of invoice issuance based on the last 2 digits of the calendar year. For example: If the invoice issuance year is 2022, it is represented as number 22; if the invoice issuance year is 2023, it is represented as number 23;

- The next character is one (01) letter defined as T, D, L, M, N, B, G, H representing the type of e-invoice being used, specifically:

+ Letter T: Applied to e-invoices registered for use with the tax agency by enterprises, organizations, households, and individual businesses;

+ Letter D: Applied to invoices for sales of public assets and national reserve sales invoices or specific e-invoices not required to have certain criteria used by enterprises and organizations;

+ Letter L: Applied to e-invoices issued by tax agencies for each arising occasion;

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

+ Letter N: Applied to e-internal transfer notes;

+ Letter B: Applied to e-warehouse receipt notes for goods sent for agency sales;

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

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

- The last two characters are letters determined by the seller based on management needs. If multiple e-invoice templates are used within the same invoice type, the above two characters distinguish between different templates within the same type. If there is no management need, it should be listed as YY;

- In the manifest, the e-invoice code and the e-invoice template code are displayed on the top right of the invoice (or in an easily recognizable position);

- Example representations of the characters of the e-invoice template code and e-invoice code:

+ “1C22TAA” – is a value-added invoice with a tax agency code issued in 2022 and is an e-invoice registered for use with the tax agency by enterprises or organizations;

+ “2C22TBB” – is a sales invoice with a tax agency code issued in 2022 and is an e-invoice registered for use by businesses, organizations, or individual businesses with the tax agency;

+ “1C23LBB” – is a value-added invoice with a tax agency code issued in 2023 and is an e-invoice issued by tax agencies for each arising instance;

+ “1K23TYY” – is a value-added invoice type without a code issued in 2023 and is an e-invoice registered for use with the tax agency by enterprises or organizations;

+ “1K22DAA” – is a value-added invoice type without a code issued in 2022 and is a specific e-invoice not required to have some mandatory criteria registered for use by enterprises or organizations;

+ “6K22NAB” – is an e-internal transfer note type without a code issued in 2022 registered by the business with the tax agency;

+ “6K22BAB” – is an e-warehouse receipt note for goods sent for agency sales type without a code issued in 2022 registered by the business with the tax agency.

Vietnam: How many types of invoices are there?

Based on Article 8 of Decree 123/2020/ND-CP, the regulations regarding the current types of invoices are as follows:

Invoice Types

Invoices regulated in this Decree include the following types:

1. Value-added invoice is designated for organizations declaring value-added tax by deducting the method used for activities:

...

2. Sales invoice is designated for organizations and individuals as follows:

...

3. Public asset sales e-invoice is used when selling the following assets:

...

4. National reserve sales e-invoice is used when state reserve system agencies and units sell national reserve goods following the law.

5. Other types of invoices, including:

a) Stamps, tickets, cards with form and content regulated in this Decree;

b) Air freight charge receipts; international transport charge receipts; bank service fee documents except for those specified in point a of this clause with form and content prepared according to international practices and related laws.

6. Documents printed, issued, used, and managed like invoices include internal transfer notes, warehouse receipt notes for goods sent for agency sales.

...

Thus, there are currently 6 main types of invoices, including:

- Value-added invoices;

- Sales invoices;

- Public asset sales e-invoices;

- National reserve sales e-invoices;

- Other types of invoices including stamps, tickets, cards, freight charge receipts, transport fees, bank service fee documents;

- Documents printed, issued, used, and managed like invoices include internal transfer notes, warehouse receipt notes for goods sent for agency sales.