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

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

Based on point a clause 1 Article 4 of Circular 78/2021/TT-BTC, which regulates e-invoices, as follows:

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

1. e-invoice

a) The number for the e-invoice form number is a character with a natural digit, being one of the natural numbers 1, 2, 3, 4, 5, 6, to reflect the type of e-invoice as follows:

- Number 1: Reflects the type of value-added e-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-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents with the content of an e-invoice according to the provisions of Decree No. 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed similar to invoices, including e-delivery notes cum internal transport, e-delivery notes for goods sent for sale at agencies.

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From the above regulation, it can be seen that the number for e-invoice form number 1 reflects the type of value-added e-invoice.

What type of invoice is the e-invoice form number 1 in Vietnam? (Image from Internet)

What are regulations on the invoice number in Vietnam?

According to the provisions of clause 3 Article 10 of Decree 123/2020/ND-CP regarding the invoice number as follows:

- The invoice number is the order number shown on the invoice when the seller issues an invoice. The invoice number is recorded using Arabic numerals with a maximum of 8 digits, starting from number 1 on January 01, or the start date of using the invoice, and ending by December 31 each year, with a maximum number up to 99,999,999. Invoices are issued in a continuous sequence from smaller numbers to larger numbers within the same reference number and form number symbol. Specifically, for invoices pre-printed by the tax authority, the invoice number is pre-printed on the invoice and can be used up entirely by the buyer from the purchase date.

- In case a business organization has many sales locations or many branches using the same type of e-invoice with the same number through a random retrieval method from an e-invoice system, the invoice is issued in a continuous sequence from smaller numbers to larger numbers at the time the seller digitally signs the e-invoice.

- In cases where the invoice number is not issued according to the principles as mentioned above, the e-invoice issuance system must ensure an increase over time, with each invoice number being issued, used only once, and a maximum of 8 digits.

How to handle errors in the invoice number on e-invoices in Vietnam?

Based on point d clause 1 Article 7 of Circular 78/2021/TT-BTC, which regulates the handling of e-invoices in some cases as follows:

Handling e-invoices, data aggregation tables of e-invoices sent to the tax authorities with errors in some cases

1. For e-invoices:

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c) In case an issued e-invoice has errors and the seller has handled them by adjustment or replacement as prescribed in point b clause 2 Article 19 of Decree No. 123/2020/ND-CP, if errors are found again in the invoice, subsequent handling will follow the form applied when handling the initial error;

d) According to the notification deadline stated on Form number 01/TB-RSDT, Appendix IB, attached to Decree No. 123/2020/ND-CP, the seller must notify the tax authorities using Form number 04/SS-HDĐT, Appendix IA, issued together with Decree No. 123/2020/ND-CP regarding checking issued e-invoices with errors, clearly stating the checking basis is the notification from Form number 01/TB-RSDT of the tax authority (including information on number and notification date);

đ) In cases where according to the regulations, e-invoices were issued without invoice sample number, reference number, invoice number errors, the seller should only make adjustments without cancellation or replacement;

e) Specifically for errors related to the value on the invoice: increase adjustment (positive sign), decrease adjustment (negative sign) properly according to actual adjustments.

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From the above regulation, it can be seen that in case the invoice number on the e-invoice has errors, the seller should only make adjustments without cancellation or replacement.