03 ways to look up electronic invoices according to Circular 78/2021/TT-BTC of Vietnam? Where can I look up e-invoices?
Where can I look up e-invoices according to Circular 78/2021/TT-BTC of Vietnam?
Pursuant to the provisions of Clause 2, Article 3 of Decree No. 123/2020/ND-CP of Vietnam on invoices and records stipulating e-invoices specifically as follows:
Definitions
For the purposes of this Decree, the terms used herein shall be construed as follows:
…
2. “e-invoice” means an invoice, with or without the tax authority’s authentication code, in the form of electronic data, issued by the goods seller or service provider by using electronic instruments to record information on the sale of goods or service provision in accordance with regulations of the Law on accounting and the Law on taxation, including the invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:
a) “authenticated e-invoice” means an e-invoice that is granted an authentication code by the tax authority before it is sent to the buyer by the goods seller or service provider.
The authentication code on an e-invoice is a unique serial number generated by the tax authority’s system and a series of characters encoded by the tax authority based on the information specified by the seller on the invoice.
b) “unauthenticated e-invoice” means an e-invoice that is sent to the buyer by the goods seller or service provider without the tax authority’s authentication code.
Currently, electronic invoices can be looked up according to Circular 78/2021/TT-BTC of Vietnam at the following addresses:
- Website of electronic invoices of the General Department of Taxation;
- Electronic invoice portal at https://hoadondientu.gdt.gov.vn
- Fast e-Invoice lookup.
03 ways to look up electronic invoices according to Circular 78/2021/TT-BTC of Vietnam? Where can I look up e-invoices?
What are 03 ways to look up electronic invoices according to Circular 78/2021/TT-BTC of Vietnam?
Look up e-invoices according to Circular 78/2021/TT-BTC of Vietnam at the e-invoice website of the General Department of Taxation
For those who choose to look up e-invoices at the e-invoice website of the General Department of Taxation, follow the steps below:
Step 1: Visit website: https://hoadondientu.gdt.gov.vn/.
Step 2: Enter the TIN, invoice type, invoice symbol, invoice number, total tax amount, total payment amount and captcha code and then click "search".
Step 3: Check the information about the invoice lookup.
When the invoice information result is valid, you will see the invoice processing status information line showing Invoice code assigned.
In case the message displayed is "There is no invoice with information that matches the information searched by organizations and individuals", then your invoice does not exist. At this point, you need to check if the information you have entered is correct or not and perform a search again.
Look up electronic invoices according to Circular 78/2021/TT-BTC of Vietnam at https://hoadondientu.gdt.gov.vn
Look up electronic invoices according to Circular 78/2021/TT-BTC of Vietnam at this address, specifically as follows:
Step 1: Log in with the account information that has been granted by the Tax Authority.
Step 2: Select the box "Look Up" and then click "Look Up Invoices".
Step 3: Click on the box "Look up electronic invoices sold" or "Look up electronic invoices purchased".
When you want to see invoice information, select "Search". At the place where the results are displayed, click on the invoice you want to see to be able to perform functions such as: View, Print, Excel Export, XML Export.
Fast e-Invoice lookup
To look up e-invoices, follow these 3 ways:
- Look up directly on the electronic invoice lookup page https://einvoice.fast.com.vn:
Step 1: You get the invoice lookup code sent according to the issuance notification email received. Next, select "Invoice Receipt Code", copy (Copy) "Invoice Lookup Code" and then paste (Paste) into the "Code" field.
Step 2: Enter in the box “Verification code” with the string of characters shown on the screen.
Step 3: Click "Get" to look up.
- Look up using the original invoice's XML file
Step 1: Download the XML file available in the Release Notification Email to your computer. Then check the box "Original Invoice (XML)" to upload the electronic invoice file in XML format to be sent according to the email notification received.
Step 2: Enter the "Verification code" box.
Step 3: Click “Get” to look up.
- Look up on website https://invoice.fast.com.vn/
Step 1: Go to https://invoice.fast.com.vn/ and click on “Lookup”.
Step 2: Enter the invoice number. Depending on your needs and purposes, you can select the box to View Directly, Download Original Invoice (XML) or download a PDF file, then click the "Search" button to search.
What significance does the application of electronic invoices in Vietnam have?
According to Official Dispatch 1799/BTC-TCT of Vietnam in 2022, the application of electronic invoices in Vietnam has the following significances:
For buyers of goods/services:
- Buyers can easily search for and verify information on electronic invoices issued by sellers.
- Costs incurred from use of electronic invoices are smaller than those incurred from use of physical invoices (enterprises must not incur costs of printing paper, ink, transport and storage of invoices, and space for invoice storage is not required, etc.).
- Costs incurred from following administrative procedures in the tax sector are reduced.
- Risks of loss, damage or burning of physical invoices are eliminated.
- Buyers of goods/services feel safe when using electronic invoices because they may check information on the electronic invoice on the tax authority's system after receiving it from the seller.
For goods sellers/service providers:
- Strict compliance with regulations on invoices and records by organizations and individuals will create a healthy and fair business environment for taxpayers, and thus facilitate enterprises’ business operations.
- Administrative procedures in connection with invoices are minimized; costs incurred from sending, storage and retention of invoices as well as risks of invoice loss are reduced.
For society:
- Methods of serving the people, management and organization methods of tax authorities are changed towards automation in order to reform administrative procedures, facilitate, reduce costs and improve profits of enterprises.
- Strict compliance with regulations on invoices and records by organizations and individuals will create a healthy and fair business environment for taxpayers, and thus facilitate enterprises’ business operations.
- E-commerce and digital platform-based business models are developed to meet global development trends.
- Use of electronic invoices aims to promoting digital transformation by enterprises, finance authorities and other regulatory authorities.
- Common interests are brought to the society such as saving of costs, natural resources, human resources and environmental protection.
For tax authorities and relevant regulatory authorities:
- Use of electronic invoices helps tax authorities build invoice database; combine invoice information with other tax administration information for building a complete taxpayer database to serve the performance of information analysis tasks which aim to serving management, forecasting and assisting taxpayers in complying with tax laws and managing risks in tax administration.
- Management methods are changed with a view to applying information technology and improving operational processes towards automatic data processing and control to facilitate efficient use of resources and costs, etc. by tax authorities.
- Use of invoices by enterprises of which owners have made getaway or been missing as well as tax fraud or tax evasion are promptly prevented.
LawNet
