When is an e-invoice issued without the a valid seller's digital signature in Vietnam?

When is an e-invoice issued without the a valid seller's digital signature in Vietnam?

Based on Clause 7, Article 10 of Decree 123/2020/ND-CP regarding the contents of invoices:

Contents of an invoice

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7. Signatures of the seller and buyer, specifically:

a) For invoices printed by the tax authority, the invoice must have the seller's signature, the seller's seal (if any), and the buyer's signature (if any).

b) For e-invoices:

If the seller is an enterprise or organization, the digital signature of the seller on the invoice is the digital signature of the enterprise or organization; if the seller is an individual, they should use the digital signature of the individual or an authorized person.

In case an e-invoice is not required to have the digital signatures of the seller and buyer, implementation is according to the provisions of Clause 14 of this Article.

Thus, the case where an e-invoice is not required to have the seller's digital signature is specified in Clause 14, Article 10 of Decree 123/2020/ND-CP, specifically:

(1) An e-invoice does not necessarily need the buyer's e-signature (including cases of issuing e-invoices when selling goods, providing services to overseas customers).

+ If the buyer is a business establishment and the buyer and seller agree that the buyer meets the technical conditions to digitally sign the e-invoice issued by the seller, then the e-invoice will have the digital signatures of both the seller and the buyer as per their agreement.

(2) For e-invoices issued by the tax authority for individual transactions, the seller's and buyer's digital signatures are not required.

(3) For e-invoices for the sale of gasoline to customers who are non-business individuals, there is no need for the seller's digital signature, digital signature, or VAT rate criteria.

(4) For e-invoices such as stamps, tickets, cards, the invoice does not necessarily need the seller’s digital signature (except for stamps, tickets, cards that are e-invoices issued by the tax authority with a code), buyer's information (name, address, tax code), tax amount, VAT rate.

+ In cases of e-stamps, tickets, or cards with pre-set face value, there is no need for unit of measurement, quantity, unit price criteria.

(5) For e-documents for air transport services issued via a website and e-commerce systems in accordance with international practices for non-business individual buyers identified as e-invoices, there is no need for invoice codes, invoice template codes, invoice sequence numbers, VAT rates, buyer's tax codes, address, or seller’s digital signature on the invoice.

+ For business organizations or non-business organizations purchasing air transport services, e-documents for air transport services issued via a website and e-commerce systems in accordance with international practices to business organization individuals or non-business organization individuals are not recognized as e-invoices.

+ Airlines must issue e-invoices with full content as stipulated to the organization having individuals using air transport services.

When is an e-invoice issued without the a valid seller's digital signature in Vietnam? (Image from the Internet)

How to register for using digital certificates, mobile phone numbers for e-transactions in taxation in Vietnam?

Based on Clause 2, Article 7 of Circular 19/2021/TT-BTC concerning the registration for using digital certificates, mobile phone numbers for e-transactions in taxation as follows:

- Taxpayers are allowed to register one or multiple digital certificates for performing e-tax transactions; they can use multiple digital certificates for a singular tax administrative procedure.

- Before using a digital certificate for performing e-tax transactions, taxpayers must register the digital certificate with the tax authority.

- For individuals mentioned at point a, Clause 1, Article 7 of Circular 19/2021/TT-BTC, they can register a unique mobile phone number to receive authentication codes for e-transactions via “messages” for each e-transaction with the tax authority.

- For taxpayers as stipulated at point b, Clause 1, Article 7 of Circular 19/2021/TT-BTC, they can register a unique mobile phone number of an individual or an individual who is the legal representative of the organization to receive the authentication code for e-transactions via “messages” when submitting the first taxpayer registration electronically to the tax authority.

When to submit e-tax dossiers and pay tax electronically in Vietnam?

Based on Clause 1, Article 8 of Circular 19/2021/TT-BTC which provides the following provisions:

How to determine the timing for submitting e-tax returns, e-payments by taxpayers, and the timing of tax authority notifications, decisions, and documents sent to taxpayers

1. Timing for submitting e-tax returns, e-tax payments

a) Taxpayers may perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet days. The taxpayer's submitting time is determined as the same day if the submission is successfully signed and sent from 00:00:00 to 23:59:59 on that day.

b) The time of confirmation for submitting e-tax returns is determined as follows:

b.1) For e-taxpayer registration: is the day the tax authority's system receives the file and is noted on the e-taxpayer registration receipt notification sent to the taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration dossiers (excluding tax declarations where tax authorities calculate tax, notify tax payment as regulated in Article 13 Decree No. 126/2020/ND-CP): is the day the tax authority's system receives the file and is noted on the e-tax declaration receipt notification sent to the taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular) if the tax declaration is accepted by a tax acceptance notification of the e-tax declaration dossier sent to the taxpayer (according to Form No. 01-2/TB-TDT issued with this Circular).

Particularly for tax declaration dossiers including attached documents submitted directly or sent via post: The confirmation time for submitting tax declaration dossiers is calculated by the day the taxpayer completes submitting the full record as per regulations.

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Taxpayers may perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet days.

Note: The taxpayer’s submitting time is determined as the same day if the submission is successfully signed and sent from 00:00:00 to 23:59:59 on that day.