When is the termination of provision or use of e-invoice information in Vietnam?

When is the termination of provision or use of e-invoice information in Vietnam?

According to the provisions of Article 50 Decree 123/2020/ND-CP on termination of provision or use of e-invoice information as follows:

(1) The General Department of Taxation implements the withdrawal of accounts accessing the e-information portal or the withdrawal of the validity of using the messaging form of the mobile phone number in the following cases:

- When requested by the registration focal point of the information user;

- The usage period has expired;

- The account accessing the e-information portal or the mobile phone number does not perform information retrieval for a continuous period of 06 months;

- Detect cases of using e-invoice information not for its intended purpose, serving operational activities according to the functions and tasks of the user, non-compliance with legal regulations on protection of state secrets.

(2) The General Department of Taxation implements the disconnection of the information user's system with the e-information portal in the following cases:

- When requested by the registration focal point of the information user;

- Detect cases of using e-invoice information not for its intended purpose, serving operational activities according to the functions and tasks of the user, non-compliance with legal regulations on protection of state secrets.

- No later than 05 working days before the official termination of provision or use of e-invoice information by the information user (except if the registration focal point of the information user requests in writing), the General Department of Taxation shall notify in writing to the registration focal point of the information user about the termination of using the forms of providing and using e-invoice information, stating the reasons for the termination.

When is the termination of provision or use of e-invoice information in Vietnam? (Image from the Internet)

What is the time limit for provision of e-invoice information in Vietnam?

Based on Article 51 Decree 123/2020/ND-CP, the regulations are as follows:

Time limit for providing e-invoice information

Within no more than 05 minutes from receiving the request, the e-information portal responds to the information user:

1. e-invoice information

Notify the reason in case the system encounters problems or there is no e-invoice information.

2. In cases of requesting information with large data, the time limit for providing e-invoice information shall be notified by the General Department of Taxation.

Within no more than 05 minutes from receiving the request, the e-information portal responds to the information user as follows:

(1) e-invoice information

Notify the reason in case the system encounters problems or there is no e-invoice information.

(2) In cases of requesting information with large data, the time limit for providing e-invoice information shall be notified by the General Department of Taxation.

What is the reference number of e-invoices in Vietnam?

Based on the regulations at point b clause 1 Article 4 Circular 78/2021/TT-BTC, the regulations on the reference number of e-invoices are as follows:

e-invoice reference number are a group of 6 characters including letters and numbers reflecting the type of e-invoices, which have tax authority codes or not, the year of invoice issuance, and the type of e-invoice being used. These six (06) 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 authority code, K represents an e-invoice without a code;

- The next two characters are two (02) Arabic numerals denoting the year of e-invoice issuance, determined according to the last 2 digits of the calendar year. For example: The year of e-invoice issuance is 2022 which is represented as number 22; the year of issuance is 2023 which is shown as number 23;

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

+ Letter T: Applied to e-invoices registered by businesses, organizations, households, individual businesses with the tax authority;

+ Letter D: Applied to invoices for the sale of public assets and national reserve sales invoices or particular e-invoices that do not necessarily have some criteria registered by businesses, organizations;

+ Letter L: Applied to e-invoices issued by the tax authority per each occurrence;

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

+ Letter N: Applied to e-delivery notes for internal transportation;

+ Letter B: Applied to e-delivery notes for goods sent for sale on consignment;

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

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

- The last two characters are letters determined by the seller based on their management needs. If the seller uses multiple e-invoice templates of the same type, these last two characters differentiate the different templates within the same type. If there is no management need, use YY;

- In the representation, the symbol of the e-invoice and the symbol of the e-invoice form number are shown at the top right of the invoice (or in an easily recognizable position);

- Examples of e-invoice form number reference number and e-invoice reference number:

+ “1C22TAA” – is a value-added tax invoice with a tax authority code issued in 2022 and is an e-invoice registered by the business, organization with the tax authority;

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

+ “1C23LBB” – is a value-added tax invoice with a tax authority code issued in 2023 and is an e-invoice issued by the tax authority per occurrence;

+ “1K23TYY” – is a type of value-added tax invoice without a code issued in 2023 and is an e-invoice registered by the business, organization with the tax authority;

+ “1K22DAA” – is a type of value-added tax invoice without a code issued in 2022 and is a particular e-invoice not necessarily having some mandatory criteria registered by businesses, organizations;

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

+ “6K22BAB” – is an e-delivery note for goods sent for sale on consignment type without a code issued in 2022 registered by the business with the tax authority.