Where to submit the Form 01/NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

Where to submit the Form 01/NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

Pursuant to Clause 1, Article 76 of Circular 80/2021/TT-BTC regarding the direct taxpayer registration of overseas suppliers:

Direct taxpayer registration for overseas suppliers

1. Initial taxpayer registration dossier:

Overseas suppliers shall carry out taxpayer registration directly using Form No. 01/NCCNN issued together with Appendix I of this Circular on the General Department of Taxation’s electronic portal.

2. Dossier for changing taxpayer registration information:

overseas suppliers shall submit revised taxpayer registration information using Form No. 01-1/NCCNN issued together with Appendix I of this Circular to the direct managing tax authority via the General Department of Taxation’s electronic portal.

3. overseas suppliers use an electronic transaction authentication code provided by the tax management authority via the General Department of Taxation’s electronic portal to authenticate when registering.

Accordingly, overseas suppliers engaged in e-commerce shall carry out taxpayer registration directly using Form No. 01/NCCNN issued together with Appendix I of Circular 80/2021/TT-BTC via the General Department of Taxation’s electronic portal.

Where to submit the Form 01/NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

What is the Form 01-NCCNN on direct taxpayer registration by overseas suppliers in Vietnam?

The Declaration form for overseas supplier taxpayer registration is Form 01/NCCNN issued together with Appendix I of Circular 80/2021/TT-BTC:

Download the Declaration Form for overseas supplier taxpayer registration here.

Note: Form 01 NCCNN Declaration for overseas suppliers without a permanent establishment in Vietnam engaged in e-commerce, digital-based business, and other services in Vietnam must register via the General Department of Taxation’s electronic portal.

What are principles for determining revenue of overseas suppliers arising in Vietnam for tax declaration and calculation?

The principles for determining revenue arising in Vietnam for tax declaration and calculation are stipulated in Clause 3, Article 77 of Circular 80/2021/TT-BTC as follows:

- Types of information used to identify transactions of organizations and individuals purchasing goods and services arising in Vietnam include:

+ Information regarding payment made by organizations and individuals in Vietnam, such as credit card information based on the bank identification number (BIN), bank account information, or similar information that the purchasing organization or individual uses to make payments to overseas suppliers.

+ Information on the residency status of the organization (or individual) in Vietnam, such as billing address, shipping address, home address, or similar information declared by the purchasing organization or individual to the overseas supplier.

+ Information on the access of organizations (or individuals) in Vietnam, such as SIM card country code information, IP address, fixed telephone line location, or similar information of the purchasing organization or individual.

- When identifying a transaction occurring in Vietnam for tax declaration and calculation, the overseas supplier shall perform as follows:

+ Use two non-conflicting pieces of information, one related to payment by the organization (or individual) in Vietnam and another related to residency status or access information in Vietnam as mentioned above.

+ In cases where information related to payment made by the organization or individual cannot be collected, or there arises conflicting information, the overseas supplier is permitted to use two non-conflicting pieces of information including one regarding residency status and one about access information of the organization or individual in Vietnam.