Latest form: Declaration of registration, change of information on using e-invoices in Vietnam according to Decree 123/2020/ND-CP?
Regulations on registration, change of registered content for using e-invoices in Vieinam?
According to Article 15 of Decree 123/2020/ND-CP stipulating invoices and documents, regulations on registration and change of registration contents for the use of e-invoices in Vietnam are as follows:
- Enterprises, economic organizations, other organizations, business households and individuals that are not subject to cessation of use of invoices as prescribed in Clause 1, Article 16 of this Decree register to use e-invoices (including including registration of electronic invoices for the sale of public property, and electronic invoices for the sale of national reserve goods) through organizations providing e-invoice services.
- In case of using e-invoices with the tax authority's code without paying for services, they can register to use e-invoices through the portal of the General Department of Taxation or service providers. E-invoices are authorized by the General Department of Taxation to provide e-invoice services with the tax authority's code without paying for the service.
- In case the enterprise is an organization that connects and transfers e-invoice data in the form of sending it directly to the tax authority, it must register for the use of e-invoices through the portal of the General Department of Taxation.
- Contents of registration information according to Form No. 01/DKTD-HDĐT Appendix IA issued together with this Decree.
- The portal of the General Department of Taxation sends an electronic notice on the receipt of registration for the use of e-invoices through an e-invoice service provider in the case of enterprises, economic organizations, Other organizations, business households and individuals register to use e-invoices through e-invoice service providers.
The portal of the General Department of Taxation sends a direct electronic notice according to Form No. 01/TB-TNĐT Appendix IB about the receipt of registration for the use of e-invoices for enterprises, economic organizations and organizations. other, business households and individuals via the email address registered with the tax authority in case enterprises, economic organizations, other organizations, business households and individuals register to use electricity bills. directly at the website of the General Department of Taxation.
- In case there is a change in the information registered to use e-invoices in Clause 1 of this Article, the enterprise, economic organization, other organization, business household or individual shall change the information and send it back. tax authorities according to "Form No. 01/DKTD-HDĐT Appendix IA" issued together with this Decree via the website of the General Department of Taxation or through an organization providing e-invoice services, except in case of stopping the use of e-invoice services. e-invoices as prescribed in Clause 1, Article 16 of this Decree
Latest form: Declaration of registration, change of information on using e-invoices in Vietnam according to Decree 123/2020/ND-CP?
Declaration form for registration/change of information using e-invoices in Vietnam?
In Appendix I issued together with Decree 123/2020/ND-CP stipulating the form of declaration of registration/change of information on the use of e-invoices in Vietnam as follows:
Cases of discontinuing the use of e-invoices in Vietnam?
According to Article 16 of Decree 123/2020/ND-CP stipulating invoices and documents, the regulations on stopping the use of e-invoices in Vietnam are as follows:
"Article 16. Stopping the use of e-invoices
1. Enterprises, economic organizations, other organizations, business households and individuals in the following cases stop using e-invoices with the tax authority's code, and stop using e-invoices without the tax authority's code. tax authorities:
a) An enterprise, economic organization, other organization, business household or individual terminates its tax identification number;
b) Enterprises, economic organizations, other organizations, business households and individuals that are verified and notified by the tax authority are not operating at the registered address;
c) Enterprises, economic organizations, other organizations, business households and individuals shall notify competent state management agencies of business suspension;
d) The enterprise, economic organization, other organization, business household or individual has a notice from the tax authority about stopping the use of e-invoices to enforce tax debt;
dd) In case there is an act of using e-invoices to sell smuggled goods, banned goods, counterfeit goods, goods infringing upon intellectual property rights, which are detected and notified by the competent authority;
e) In case there is an act of making e-invoices for the purpose of short selling goods or providing services in order to appropriate money from organizations or individuals, which is detected by the competent authority and notified to the tax authority;
g) In case the business registration agency, the competent state agency requests the enterprise to suspend its conditional business line when it discovers that the enterprise does not meet all the conditions for doing business in accordance with the provisions of law. law.
Based on the inspection and examination results, if the tax authority determines that the enterprise was established to purchase and sell, illegally use e-invoices or illegally use e-invoices to evade tax according to law. regulations, the tax authority shall issue a decision to stop using e-invoices; enterprises are handled according to the provisions of law.'
Thus, the above cases of discontinuing the use of e-invoices must not change the content of registration to use e-invoices.
Decree 123/2020/ND-CP takes effect from July 1, 2022
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