Handbook on using e-invoices: What are the content, subjects and use cases of free e-invoices in Vietnam?
What are the contents of e-invoices according to the latest regulations in Vietnam?
According to the E-Invoice Handbook No.1 issued by the Tax Department of Ho Chi Minh City as follows:
Question 1: What is an e-invoice?
Answer: According to Decree 123/2020/ND-CP stipulating invoices and documents, an e-invoice is 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.
Question 2: How many electronic forms are there?
Answer: There are 3 forms of e-invoice including:
- Authenticated e-invoice;
- Unauthenticated e-invoice;
- E-invoices are generated from cash registers with data transfer connection with tax authorities.
Question 3: What is an authenticated e-invoice?
Answer: The 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.
Question 4: What is the authentication code on an e-invoice?
Answer: 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.
Question 5: What is an unauthenticated e-invoice?
Answer: The 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.
Question 6: What is the e-invoice generated by POS cash registers that are digitally connected to tax authorities?
Answer: An e-invoice with or without the tax authentication code is printed out from POS cash registers that are digitally connected to tax authorities must be recognizable.
Question 7: What are the principles of e-invoice generated by POS cash registers that are digitally connected to tax authorities?
Answer: Invoices generated by POS cash registers that are digitally connected to tax authorities must meet the following rules:
- Invoices printed out from POS cash registers that are digitally connected to tax authorities must be recognizable;
- Digital signatures on such invoices are optional;
- Look up invoice information from the website of the General Department of Taxation on invoices.
Handbook on using e-invoices: What are the content, subjects and use cases of free e-invoices in Vietnam? (Image from the internet)
What are the regulations on users of e-invoices according to the latest regulations in Vietnam?
According to the E-Invoice Handbook No.1 issued by the Tax Department of Ho Chi Minh City as follows:
Question 8: What are the subjects of applying e-invoices with authentication code?
Answer: Enterprises, economic organizations, other organizations, business households and individuals that are not subject to cessation of the use of invoices as prescribed are all allowed to register to use e-invoices with the authentication code, except for the case of using e-invoices without the authentication code and the case in which an e-invoice with the code is issued by the tax authority each time it is generated).
Question 9:
- Can business households and individuals apply for e-invoices with authentication code?
Answer: Business households and individuals may register to use e-invoices with authentication code when selling goods or providing services as large-scale businesses that can be identified as businesses. collected when selling goods and providing services (business households, business establishments pay tax by the method of declaration, implementing the accounting regime) using e-invoices with the agency's code when selling goods or providing services.
- What are the subjects for the tax authorities to issue e-invoices with codes according to each time they are generated?
+ Business households and individuals do not meet the conditions to use e-invoices with the authentication code as prescribed, but need invoices to deliver to customers or in the case of enterprises or economic organizations, other organizations that are approved by tax authorities to issue e-invoices for delivery to customers will be issued e-invoices with code by tax authorities for each time they are incurred and must declare and pay tax before the tax authorities issue them. e-invoices for each generation.
Question 10: What are the subjects for registering to apply e-invoices without the authentication code?
Answer: Enterprises doing business in the fields of electricity, petroleum, post and telecommunications, clean water, finance and credit, insurance, healthcare, e-commerce business, supermarket business, commerce, etc. For air, road, rail, sea and waterway transport and satisfying the conditions for information technology infrastructure, e-invoices without the authentication code may be applied.
Enterprises and economic organizations use e-invoices without authentication code when selling goods or providing services after receiving notification of acceptance from tax authorities.
Question 11: What is the information technology infrastructure to be registered to apply e-invoices without authentication code?
Answer: Enterprises must have information technology infrastructure to conduct transactions with tax authorities by electronic means; have a system of accounting software, e-invoice software to meet the preparation and lookup of e-invoices, store e-invoice data according to regulations and ensure the transmission of e-invoice data to users. buy and go to tax office
Question 12: What are the subjects for registering to apply invoices generated from cash registers connecting electronic data with authentication code?
Answer: Businesses, households and individuals that pay tax according to the declaration method have activities of providing goods and services directly to consumers according to business models (commercial centers; supermarkets; selling goods). retailing of consumer goods; catering; restaurants; hotels; retailing of modern medicines; entertainment and entertainment services and other services) can choose to use e-invoices generated from cash registers with electronic data transfer connection with tax authorities.
What are the subjects of using free e-invoices according to the latest regulations in Vietnam?
According to the E-Invoice Handbook No.1 issued by the Tax Department of Ho Chi Minh City as follows:
Question 13: What are the subjects of using e-invoices with authentication code for free?
Answer: There are two cases in which an e-invoice with a authentication code can not be used, including:
- Small and medium enterprises, cooperatives, households and individuals doing business in areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions
- Other small and medium-sized enterprises at the request of the People's Committees of provinces and centrally run cities to the Ministry of Finance, except for enterprises operating in economic zones, industrial parks and high-tech zones.
Question 14: How long can businesses use e-invoices with tax authority's code for free?
Answer: If enterprises are eligible to use e-invoices with the authentication code, they do not have to pay for the service (free of charge), within 12 months from the time they start using e-invoices for free.
View the entire E-Invoice Handbook: Here.
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