What are authenticated e-invoices in Vietnam created for? How to handle when authenticated e-invoices have issues?
What are authenticated e-invoices in Vietnam created for?
According to the provisions of Article 17 of Decree No. 123/2020/ND-CP, the purpose of creation of authenticated e-invoices is as follows:
- If enterprises, business entities, other organizations, household or individual businesses prescribed in Clause 1 Article 14 hereof wish to access the web portal of the General Department of Taxation to create invoices, they can use their log-in accounts granted after they complete their registration, following the steps below:
+ Create sales and service invoices.
+ Append digital signatures to created invoices and send such invoices to the tax authority for its issue of authentication codes.
- In case of use of authenticated e-invoices through e-invoice service providers, enterprises, business entities, other organizations, household or individual businesses shall access the websites of these e-invoice service providers or use their e-invoice software to:
+ Create sales and service invoices.
+ Append digital signatures to created invoices and send such invoices through e-invoice service providers to the tax authority for its issue of authentication codes.
In addition, e-invoices granted authentication codes by tax authorities must meet the following requirements:
- They must bear adequate contents as prescribed in Article 10 hereof.
- They must follow the format prescribed in Article 12 hereof.
- The information shown on the e-invoices are the same as the registration information as prescribed in Article 15 hereof.
- These e-invoice issuers are not suspended from use of authenticated e-invoices according to the provisions of Clause 1 Article 16 hereof.
What are authenticated e-invoices in Vietnam created for? How to handle when authenticated e-invoices have issues?
How to handle when authenticated e-invoices have issues?
According to the provisions of Article 20 of Decree No. 123/2020/ND-CP, when authenticated e-invoices have issues, the following actions shall be taken:
- If the seller is unable to use authenticated e-invoices because of certain issues, the seller shall inform the tax authority or relevant service provider for assistance. While the issues are being fixed, the seller may use authenticated e-invoices at the tax authority’s premises.
- In case of issues of the tax authority’s authentication code issuing system, the General Department of Taxation shall use the backup system and make an announcement of such issues on its website. The General Department of Taxation may authorize some qualified e-invoice service providers to grant authentication codes while the issues are being fixed.
While the issues are being fixed, the tax authority may sell tax authority-ordered printed invoices to some organizations and individuals. After the issues are successfully fixed, the tax authority shall give a notice to relevant organizations and individuals to continue their use of authenticated e-invoices and submit reports (using form No. BC26/HDG in Appendix IA enclosed herewith) on their use of physical invoices purchased from the tax authority within 02 working days from the date specified in the tax authority’s notice.
- In case of issues of the system of e-invoice service provider, the service provider shall inform the sellers and request the General Department of Taxation for assistance. The service provider shall quickly fix the issues and assist sellers in creating e-invoices and sending them to the tax authority for authentication as soon as possible.
- In case the web portal of the General Department of Taxation is unable to receive e-invoice data due to technical issues, the General Department of Taxation shall post a notice on its web portal. The organizations, enterprises and e-invoice service providers shall not transmit e-invoice data to tax authorities during this period.
Within 2 working days from the day on which the General Department of Taxation posts another notice that its web portal is operational, relevant organizations and e-invoice service providers shall transmit e-invoice data to tax authorities. Transmission of e-invoice data to tax authorities after a notice of technical issues is posted on the web portal of General Department of Taxation will not be considered to be late.
What are the responsibilities of sellers of goods/services using authenticated e-invoices?
According to the provisions of Article 21 of Decree No. 123/2020/ND-CP as follows:
- Manage names and passwords of the accounts which have been issued by the tax authority.
- Create sales or service e-invoices sent to the code-issuing tax authority and bear legal liability for accuracy and legitimacy of these e-invoices.
- Send authenticated e-invoices to buyers immediately after receipt of them.
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