What type of invoice is the e-invoice with form number 4 in Vietnam?

What type of invoice is the e-invoice with form number 4 in Vietnam?

Based on Article 4 of Circular 78/2021/TT-BTC regulating e-invoices as follows:

Form symbol, invoice symbol, invoice link name

1. e-invoice

a) The form symbol for e-invoices is a single-digit natural number, which can be 1, 2, 3, 4, 5, 6, representing the type of e-invoice as follows:

- Number 1: value-added e-invoice type;

- Number 2: goods selling e-invoice type;

- Number 3: public asset selling e-invoice type;

- Number 4: national reserve goods selling e-invoice type;

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipt or other electronic documents with contents as e-invoices as regulated in Decree No. 123/2020/ND-CP;

- Number 6: Reflects electronic documents used and managed as invoices including electronic warehousing scripts cum internal transport, and electronic agent goods transfer scripts.

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Based on the above regulation, the e-invoice form symbol is a single-digit natural number which can be 1, 2, 3, 4, 5, 6 to reflect the type of e-invoice.

Thus, according to the regulation, e-invoice form number 4 national reserve goods selling e-invoice type.

What type of invoice is the e-invoice with form number 4 in Vietnam? (Image from the Internet)

How to handle an e-invoice without invoice form number in Vietnam?

Referencing Clause 1, Article 7 of Circular 78/2021/TT-BTC stipulating the handling of e-invoices, a compilation of e-invoice data sent to the tax authority with errors in certain cases as follows:

Handling e-invoices, a compilation of e-invoice data sent to the tax authority with errors in certain cases

1. For e-invoices:

a) If the e-invoice issued has errors requiring reissuance of the tax authority code or needs adjustment or replacement as stipulated in Article 19 of Decree No. 123/2020/ND-CP, the seller may choose to use Form No. 04/SS-HDDT in Appendix IA issued with Decree No. 123/2020/ND-CP to notify adjustments for each faulty invoice or notify adjustments for multiple faulty e-invoices and sends notification according to Form No. 04/SS-HDDT to the tax authority at any time, but no later than the last day of the tax declaration period of value-added tax arising from adjusted e-invoices;

b) If the seller issues an invoice when collecting payment in advance or during service provision as specified in Clause 2, Article 9 of Decree No. 123/2020/ND-CP, and then cancels or terminates service provision, the seller must cancel the issued e-invoice and notify the tax authority about the cancellation according to Form No. 04/SS-HDDT in Appendix IA issued with Decree No. 123/2020/ND-CP;

c) If the issued e-invoice has errors and the seller has handled it by adjustment or replacement as prescribed at point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, but later discovers continued errors, subsequent handling will follow the initially applied method;

d) According to the notification deadline on Form No. 01/TB-RSDT Appendix IB attached to Decree No. 123/2020/ND-CP, the seller must notify the tax authority using Form No. 04/SS-HDDT in Appendix IA issued with Decree No. 123/2020/ND-CP about checking the issued e-invoice errors, detailing the check basis as tax authority notification Form No. 01/TB-RSDT (including notification number and date);

dd) In the event that the issued e-invoice lacks an invoice form symbol, invoice symbol, or invoice form number with errors, the seller should only adjust without cancelling or replacing;

e) Specifically for value content errors on the invoice: increase (indicated as a positive sign), decrease (indicated as a negative sign) corresponding to the real adjustment.

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Thus, it can be observed that if the e-invoice issued lacks an invoice form number with errors, the seller should only make adjustments without cancelling or replacing.

Vietnam: Do sellers need to send the e-invoices to the tax authority after issuing them?

based on point c Clause 2, Article 6 of Circular 78/2021/TT-BTC regarding the application of e-invoices for some other cases as follows:

Application of e-invoices for some other cases

1. Transferring data of e-invoices without codes issued to the tax authority for cases provided in point a.2 Clause 3, Article 22 of Decree No. 123/2020/ND-CP is carried out as follows: The seller, after completing all the contents of the invoice, shall send the e-invoice 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, individuals who use e-invoices include:

a) Business households, individuals who declare tax using the declaration method must use e-invoices;

b) Business households, individuals who pay calculated tax if they require an invoice, the tax authority issues a separate e-invoice for each occurrence;

c) Business households, individuals who declare tax per occurrence if requiring an invoice, the tax authority issues a separate e-invoice for each occurrence.

3. If providing banking services, the daily invoice issuance is performed periodically based on a contractual agreement between the two parties, accompanied by a detailed list or other annotated documents by both parties, but no later than the last day of the month the service is conducted;

In the case of banking services with a large volume, occurring frequently, requiring data reconciliation between the bank and third parties (payment organizations, international card organizations or other organizations), invoicing takes place at the moment of data reconciliation, but no later than the 10th day of the following month.

4. For fuel sales to customers, the seller transfers fuel sales invoice data daily as regulated in point a.1, Clause 3, Article 22 of Decree No. 123/2020/ND-CP. If the seller and buyer agree to facilitate the circulation of goods or data inquiry, once the e-invoice with full contents is issued, the same is sent to both the buyer and the tax authority according to point a.2 Clause 3, Article 22 of Decree No. 123/2020/ND-CP.

Referring to point a.2 Clause 3, Article 22 of Decree 123/2020/ND-CP which regulates as follows:

Responsibility of sellers providing services using e-invoices with tax authority codes

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3. Transferring electronic invoice data without tax authority codes issued to the tax authority via the General Department of Taxation’s electronic portal (either direct transfer or via electronic invoice service provider organizations).

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a) Methods and time to transfer electronic invoice data

a.1) Data transfer method follows the Compilation of electronic invoice data as per Form No. 01/TH-HDDT Appendix IA issued with this Decree along with the timeframe for submitting the VAT declaration dossier applicable as follows:

- Providing services in areas: postal services, telecommunications, insurance, financial banking, and air transport, securities.

- Sales of electricity and clean water if customer identification code or taxpayer code is present.

The seller establishes a Compilation of electronic invoice data for sales and service provisions occurring monthly or quarterly (from the starting day of the month or quarter to the last day of the month or quarter) according to Form No. 01/TH-HDDT Appendix IA issued with this Decree to submit to the tax authority alongside the VAT declaration form timeline according to Tax Management Law No. 38/2019/QH14 and its guiding text.

In cases of a significant quantity of invoices, the compilation will be formatted to meet the data transfer standards of the tax authority to ensure accurate data exchange.

For invoices submitted in compilation, the seller submits cancellation or adjustment information directly on the compilation of subsequent periods without sending electronic invoice error notifications using Form No. 04/SS-HDDT Appendix IA of this Decree to the tax authority.

Invoices issued for total revenue to a non-business individual buyer occurring daily or monthly with detailed listing, the seller only submits electronic invoice data (without detailed lists) to the tax authority.

Specifically, for gasoline and oil sales to customers, the seller compiles data of all daily fuel sales invoices by item to represent on the Compilation of electronic invoice data and transfers this Compilation of electronic invoice data immediately on the day.

a.2) Full content transfer method applies to cases not covered by point a1 of this clause.

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Sellers falling under the provision at point a.2 Clause 3, Article 22 of Decree 123/2020/ND-CP stated above shall: After preparing the complete invoice contents, the seller sends the e-invoice to the buyer and simultaneously to the tax authority, no later than the same day it is sent to the buyer.

Thus, in cases covered by the regulation, sellers must send the issued e-invoice to the buyer and simultaneously to the tax authority, no later than the same day it is sent to the buyer.