Which entity is responsible for announcing the components of authenticated e-invoices in Vietnam?

Vietnam: What forms are invoices represented in?

Based on Article 3 of Decree 123/2020/ND-CP, an invoice is defined as follows:

Definitions

In this Decree, the following terms are understood as follows:

1. An invoice is an accounting document created by the organization or individual selling goods or providing services, recording the information of the sale or provision of services. The invoice is represented in the form of an e-invoice or an invoice printed according to orders placed by tax authorities.

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Accordingly, it can be seen that invoices printed according to orders placed by tax authorities are represented in 2 forms:

[1] e-invoice

[2] Invoice printed according to orders placed by tax authorities

Who is responsible for announcing the components of authenticated e-invoices in Vietnam? (Image from the Internet)

Which entity is responsible for announcing the components of authenticated e-invoices in Vietnam?

Based on Article 8 of Circular 78/2021/TT-BTC regulating e-invoices as follows:

e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities

1. e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities must ensure the principles regulated at Article 11 of Decree No. 123/2020/ND-CP.

2. Enterprises, households, and individuals paying taxes by the declaration method with activities of supplying goods and services directly to consumers in business models (shopping centers; supermarkets; retail sales of consumer goods; dining; restaurants; hotels; retail pharmacies; entertainment services and other services) can choose to use e-invoices created from cash registers connected to transfer e-data to tax authorities, with tax authority codes, or without codes.

3. e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities must contain the following contents:

a) Name, address, tax code of the seller;

b) Buyer information if requested (personal identification code or tax code);

c) Name of goods, services, unit price, quantity, payment amount. For organizations and businesses paying taxes by the deduction method, the selling price excluding VAT, VAT rate, VAT amount, and total payment amount including VAT must be detailed;

d) Time of invoice issuance;

dd) Tax authority code.

4. Solution for issuing tax authority codes on e-invoices created from cash registers connected to transfer e-data to tax authorities: The tax authority code is issued automatically, with a character range for each business entity mentioned in Clause 2 of this Article when registering to use e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities and ensures no duplication.

5. Responsibilities of the General Department of Taxation

a) Develop and announce the components of authenticated e-invoices created from cash registers connected to transfer e-data to tax authorities, the methods of transmission, reception with tax authorities according to the provisions of Article 12 of Decree No. 123/2020/ND-CP and guide taxpayers to connect, transfer e-invoice data to tax authorities;

b) Direct Provincial Tax Departments and cities under the Central Government to base on actual objects in the area to cooperate with related units to develop a project to connect information from cash registers to manage retail revenue from households and individual businesses to report to the General Department of Taxation for presentation to the Ministry of Finance for approval after agreement with the People's Committee of provinces and cities to implement;

c) Develop a roadmap to implement the application of e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities as regulated in this Article;

d) Guide the implementation of using tax authority codes for e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities to participate in prize draws.

6. Responsibilities of the seller when using e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities:

a) Register to use e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities as regulated in Article 15 of Decree No. 123/2020/ND-CP;

b) Issue e-invoices with tax authority codes created from cash registers according to the regulations in Article 11 of Decree No. 123/2020/ND-CP and this Article;

c) Responsible for using the character range of the tax authority code issued when issuing e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities to ensure continuity and uniqueness;

d) Transfer e-invoice data with tax authority codes already created from cash registers to tax authorities on the same day through service providers for receipt, transmission, and storage of e-data.

Therefore, the responsibility for announcing the components of authenticated e-invoices lies with the General Department of Taxation.

What are the components of the e-invoice format in Vietnam?

Based on Article 12 of Decree 123/2020/ND-CP which regulates as follows:

e-Invoice Format

1. e-invoice format is a technical standard specifying the data type, data length of the information fields for the transmission, receipt, storage, and display of e-invoices. The e-invoice format uses the XML language (XML is the abbreviation of the English phrase "eXtensible Markup Language" created for the purpose of sharing e-data between information technology systems).

2. The e-invoice format comprises two components: the component containing the e-invoice transaction data and the component containing the digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to the tax authority code.

3. The General Department of Taxation develops and announces the transaction data component of the e-invoice, the digital signature data component, and provides display tools for the contents of the e-invoice according to the regulations in this Decree.

4. Organizations and businesses selling goods and providing services when transferring e-invoice data to tax authorities by direct sending must meet the following requirements:

a) Connect with the General Department of Taxation through a dedicated lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Use Web Service or Message Queue (MQ) with encryption as a method to connect.

c) Use the SOAP protocol to pack and transmit data.

5. e-invoices must be displayed fully and accurately with all invoice contents ensuring no misinterpretations so that buyers can read them by e-means.

The e-invoice format comprises two components: one containing the e-invoice transaction data and the other containing the digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to the tax authority code.

Thus, the e-invoice format has 2 components: one containing the e-invoice transaction data and the other containing the digital signature data.