Which form number is the form number of electronic sales invoice in Vietnam?

Which form number is the form number of electronic sales invoice in Vietnam?

Based on Article 4 of Circular 78/2021/TT-BTC regulating e-invoices as follows:

Form number, reference number, names of copies of an invoice

1. e-invoice

a) The e-invoice template number is a character with a single natural number, being the natural numbers 1, 2, 3, 4, 5, 6 to reflect the type of e-invoice as follows:

- Number 1: Reflects the type of value-added e-invoice;

- Number 2: Reflects the type of electronic sales invoice;

- Number 3: Reflects the type of public asset electronic sales invoice;

- Number 4: Reflects the type of national reserve electronic sales invoice;

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents having the content of e-invoices as stipulated in Decree No. 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices, including e-internal transaction delivery orders, e-consignee delivery orders.

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Therefore, according to the regulations, the e-invoice template number 2 reflects the type of electronic sales invoice.

Which form number is the form number of electronic sales invoice in Vietnam? (Image from Internet)

How will individuals doing business and declaring tax separately be issued with e-invoices?

Based on Point c Clause 2 Article 6 of Circular 78/2021/TT-BTC regulating the application of e-invoices in some other cases as follows:

Application of e-invoices in some other cases

1. Transmitting data of e-invoices without codes already created to the tax authority for cases specified at point a.2 of clause 3, Article 22 of Decree No. 123/2020/ND-CP as follows: After creating the complete invoice, the seller shall send the e-invoice to the buyer and simultaneously send it to the tax authority, no later than on the same day as the transmission to the buyer.

2. Business households and individuals using e-invoices include:

a) Business households and individuals declaring tax using the deduction method must use e-invoices;

b) Business households and individuals paying tax using the flat rate method, if requested to use invoices, the tax authority will issue retail e-invoices separately;

c) Business households and individuals declaring tax separately, if requested to use invoices, the tax authority will issue retail e-invoices separately.

3. In cases where banking service invoices are created periodically as per agreement between parties accompanied with a detailed list or other documents confirmed by both parties, but not later than the last day of the month when service provision occurs;

In cases of a significant number of frequent banking service transactions, requiring time for data reconciliation between the bank and related third parties (payment organizations, international card organizations or other organizations), the invoice creation time is when data reconciliation is completed but not later than the 10th of the month following the transaction month.

4. In cases of selling fuel to customers, the seller transmits daily fuel sales invoice data as per point a.1 clause 3, Article 22 of Decree No. 123/2020/ND-CP. If the seller and buyer agree to facilitate goods circulation or data retrieval, after completing the e-invoice, the seller shall send it to the buyer and simultaneously to the tax authority as per point a.2 clause 3, Article 22 of Decree No. 123/2020/ND-CP.

Hence, based on the above regulation, an individual doing business and declaring tax separately will be issued e-invoices separately.

What should the seller do if an e-invoice is issued without an invoice form number in Vietnam?

Based on Clause 1, Article 7 of Circular 78/2021/TT-BTC regulating the handling of e-invoices and summary data of e-invoices with errors sent to the tax authority in some cases as follows:

Handling e-invoices, summary data of e-invoices sent to the tax authority with errors in some cases

1. For e-invoices:

a) If the e-invoice issued has errors requiring reissuance of the tax authority's code or needs handling by adjustment or replacement as per Article 19 of Decree No. 123/2020/ND-CP, the seller can choose to use Form No. 04/SS-HDĐT in Appendix IA issued with Decree No. 123/2020/ND-CP to notify adjustments for each erroneous invoice or multiple erroneous e-invoices and send the notice using Form No. 04/SS-HDĐT to the tax authority anytime but no later than the last day of the period for declaring VAT arising from the adjusted e-invoice;

b) In cases where the seller issues an invoice at the time of prepayment or during service provision per Clause 2, Article 9 of Decree No. 123/2020/ND-CP, and thereafter cancels or terminates service provision, the seller shall void the issued e-invoice and notify the tax authority using Form No. 04/SS-HDĐT in Appendix IA issued with Decree No. 123/2020/ND-CP;

c) If an e-invoice issued has errors and the seller has processed them by adjustment or replacement as per point b clause 2, Article 19 of Decree No. 123/2020/ND-CP, upon discovering further errors, subsequent handling follows the method initially applied when correcting the first error;

d) According to the notification deadline in Form No. 01/TB-RSDT in Appendix IB accompanying Decree No. 123/2020/ND-CP, the seller shall notify the tax authority using Form No. 04/SS-HDDT in Appendix IA issued with Decree No. 123/2020/ND-CP on inspecting the erroneous e-invoice which notes that the inspection basis is the tax authority's notification in Form No. 01/TB-RSDT (including notification number and date);

dd) If as per the regulation, the e-invoice is issued without invoice form number, reference number, or erroneous invoice number, the seller only performs adjustment without cancellation or replacement;

e) Specifically, for content regarding erroneous values on the invoice: adjust increase (positive sign), adjust decrease (negative sign) accurately with the actual adjustment.

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Therefore, if an e-invoice is issued without an invoice form number, the seller only needs to make adjustments and not cancel or replace it.