Where to submit the application for tax authority’s separate provision of authenticated e-invoices in Vietnam?

Where to submit the application for tax authority’s separate provision of authenticated e-invoices in Vietnam?

Pursuant to point c, clause 2, Article 13 of Decree 123/2020/ND-CP, it is stipulated as follows:

Application of e-invoices for Sale of Goods, Provision of Services

1.Applicable subjects for e-invoices are implemented according to Article 91 of the Tax Administration Law No. 38/2019/QH14, except for high-risk tax cases implemented under the regulation of

the Minister of Finance.

2. Regulations on issuance and declaration to determine tax obligations when tax authorities issue e-invoices with tax authority codes on each occurrence are as follows:

...

c) Determination of the tax authority issuing e-invoices with codes on each occurrence.

c.1) For organizations, enterprises: The tax authority managing the area where the organization, enterprise taxpayer registration, business registration or place of headquarters or location recorded in the establishment decision or place of goods sale and service provision occurs.

c.2) For households, business individuals:

- For households, business individuals with a fixed business location: Submit the application for issuance of e-invoices with codes on each occurrence at the Tax Sub-department managing where the household or individual conducts business activities.

- For households, business individuals without a fixed business location: Submit the application at the Tax Sub-department where the individual resides or where the household or individual is registered for business.

...

Determination of the tax authority issuing e-invoices with tax authority codes on each occurrence is carried out as follows:

- For organizations, enterprises: The tax authority managing the area where the organization, enterprise taxpayer registration, business registration or place of headquarters or location recorded in the establishment decision or place of goods sale and service provision occurs.

- For households, business individuals:

+ For households, business individuals with a fixed business location: Submit the application for issuance of e-invoices with codes on each occurrence at the Tax Sub-department managing where the household or individual conducts business activities.

+ For households, business individuals without a fixed business location: Submit the application at the Tax Sub-department where the individual resides or where the household or individual is registered for business.

Where to submit the application for tax authority’s separate provision of authenticated e-invoices in Vietnam? (Image from the Internet)

How to request tax authority’s separate provision of authenticated e-invoices in Vietnam?

According to point b, clause 2, Article 13 of Decree 123/2020/ND-CP, it states:

Application of e-invoices for Sale of Goods, Provision of Services

...

2. Regulations on issuance and declaration to determine tax obligations when tax authorities issue e-invoices with tax authority codes on each occurrence are as follows:

...

b) Enterprises, economic organizations, other organizations, households, and business individuals eligible for e-invoices with codes on each occurrence send an application for issuance according to Form No. 06/DN-PSĐT Appendix IA attached to this Decree to the tax authority and access the tax authority's e-invoice system to create the e-invoice.

Once the enterprise, organization, or individual has fully declared and paid taxes according to regulations on VAT, personal income tax, corporate income tax, and other taxes and fees (if any), within the same working day, the tax authority will grant the code on the e-invoice created by the enterprise, organization, or individual.

Enterprises, economic organizations, other organizations, households, and business individuals are responsible for the accuracy of information on the e-invoices issued with codes by tax authorities.

Thus, enterprises, economic organizations, other organizations, households, and business individuals eligible for issuance of e-invoices with tax authority codes on each occurrence shall carry out the request as follows:

Step 1: Submit an application for issuance of e-invoices with tax authority codes using Form No. 06/DN-PSĐT Appendix IA attached to this Decree to the tax authority and access the tax authority's e-invoice system to create the e-invoice.

Step 2: Once the enterprise, organization, or individual has fully declared and paid taxes according to regulations on VAT, personal income tax, corporate income tax, and other taxes and fees (if any), within the same working day, the tax authority will grant the code on the e-invoice created by the enterprise, organization, or individual.

What are cases where the authenticated e-invoice is issued separately in Vietnam?

Based on point a, clause 2, Article 13 of Decree 123/2020/ND-CP, regulations on the tax authority’s separate provision of authenticated e-invoices are as follows:

For Sales Invoices:

tax authority’s separate provision of authenticated e-invoices is for sales invoices in cases such as:

- Households, business individuals as per clause 4, Article 91 of Tax Administration Law 2019 not meeting conditions to use e-invoices with codes but requiring invoices for delivery to customers;

- Organizations not in business yet having transactions involving the sale of goods or the provision of services;

- Enterprises after dissolution, bankruptcy, or termination of tax code effectiveness needing to liquidate assets and issue invoices to purchasers;

- Enterprises, economic organizations, households, individuals under the direct VAT payment method in the following cases:

+ Ceasing business operations but incomplete in terminating tax code effectiveness requiring to liquidate assets and issue invoices to purchasers;

+ Temporarily ceasing business operations needing invoices for delivering signed contracts prior to the tax authority's notice of business suspension;

+ Coerced by tax authorities via suspension of invoice usage.

For Value-Added Tax Invoices:

tax authority’s separate provision of authenticated e-invoices is for VAT invoices in the following cases:

- Enterprises, economic organizations, other organizations under the deductible VAT method in the following situations:

+ Ceasing business operations but incomplete in terminating tax code effectiveness requiring to liquidate assets and issue invoices to purchasers;

+ Temporarily ceasing business operations needing invoices for delivering signed contracts prior to the tax authority's notice of business suspension;

+ Coerced by tax authorities via suspension of invoice usage.

- Organizations, state agencies not subject to VAT under the deductible method with asset auctions, where the auction price includes VAT as stated in the auction documents approved by the competent authority, are issued VAT invoices for delivery to buyers.