From July 1, 2022, sellers of goods and services using e-invoices in Vietnam with codes must manage the names and passwords of the accounts that have been issued?
What are the responsibilities of sellers of goods and services using e-invoices in Vietnam with tax authorities' codes?
According to Article 22 of Decree 123/2020/ND-CP stipulating the responsibilities of sellers of goods and services using e-invoices in Vietnam with the following codes:
- Manage names and passwords of accounts that have been granted by tax authorities.
- Create e-invoices in Vietnam on sale of goods and provision of services to send to buyers, tax authorities and organizations providing e-invoice services and take responsibility before law for the legality and accuracy. of the e-invoice made.
- Transfer data of e-invoices without the established tax authority's code to the tax authority via the website of the General Department of Taxation (directly or via e-invoice service providers).
- Store and ensure the integrity of all e-invoices; comply with the legal provisions on assurance of safety and security of electronic data systems.
- Comply with the inspection, examination and comparison by tax authorities and competent agencies in accordance with law.
From July 1, 2022, sellers of goods and services using e-invoices in Vietnam with codes must manage the names and passwords of the accounts that have been issued?
How and when to transfer e-invoice data?
According to point a, clause 3 of Decree 123/2020/ND-CP stipulating the method and time of transferring e-invoice data as follows:
- Method of transferring e-invoice data according to the electronic invoice data summary table according to Form No. 01/TH-HDDT Appendix IA issued together with this Decree and the deadline for submitting value-added tax declaration dossiers applies to the following cases:
+ Providing services in the following fields: post and telecommunications, insurance, finance and banking, air transport, securities.
+ Sell goods that are electricity, clean water if there is information about customer code or customer tax code.
The seller makes a summary table of data of electronic invoices for goods and services provided in a month or quarter (from the first day of the month, quarter to the last day of the month or quarter) according to Form No. 01/TH- E-Invoice Appendix IA promulgated together with this Decree to send to the tax authorities along with the time of submitting the Value Added Tax Declaration in accordance with the provisions of the Law on Tax Administration No. 38/2019/QH14 and guiding documents. .
+ In case a large number of invoices is generated, the summary table will be separated according to the standard data format of the tax authorities to ensure the request to send and receive data on the transmission line.
+ For invoices sent according to the summary table, the seller sends cancellation and adjustment information directly on the summary sheet of subsequent periods without sending an error notice of electronic invoice according to Form No. 04/SS- e-Invoice Appendix IA of this Decree to tax authorities.
+ Invoices are made for the total revenue of non-business buyers arising in the day or month according to the detailed list, the seller only sends the e-invoice data (without the detailed list) to tax authorities.
+ Particularly for the case of selling petrol and oil to customers, the seller aggregates the data of all petrol and oil sales invoices of the day by each item to display on the electronic invoice data summary table and transfers the total list to the customer. integrate this electronic invoice data within the same day.
- The method of transferring full invoice contents is applicable to the case of selling goods or providing services not specified in the above list.
+ The seller, after making all the contents of the invoice, sends an invoice to the buyer and at the same time sends the invoice to the tax authority
How do businesses and economic organizations transfer e-invoice data to tax authorities?
According to point b, clause 3 of Decree 123/2020/ND-CP stipulating the form of electronic invoice data transfer as follows:
Enterprises and economic organizations transfer e-invoice data to tax authorities in the data format specified in Article 12 of this Decree and instructions of the General Department of Taxation by direct sending (for in case it meets the requirements of data connection standards) or send it through an e-invoice service provider.
- Direct sending form
+ Enterprises and economic organizations that use bulk invoices, have an information technology system that meets the requirements for standard data formats and specified in Clause 4, Article 12 of this Decree, and wish to transfer e-invoice data in the form of direct submission to the tax authority shall send a document enclosed with documents proving satisfaction of conditions to the General Department of Taxation.
+ Enterprises and economic organizations that have a parent company model - a subsidiary company, have built a centralized invoice data management system at the parent company and have a need for the parent company to transfer all invoice data If the electronic information including data of subsidiaries is sent to the tax authority via the portal of the General Department of Taxation, the list of subsidiaries shall be sent to the General Department of Taxation for technical connection.
- The form of sending through the organization providing the e-invoice service
+ Enterprises and economic organizations that do not fall into the cases specified at Point a of this Clause shall sign a contract with an e-invoice service provider for the e-invoice service provider to provide the e-invoice transfer service. electronic invoice data to tax authorities. Based on the signed contract, the enterprise or economic organization is responsible for transferring e-invoice data to the e-invoice service provider for this organization to send further to the tax authority.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
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