Instructions for registering information use and troubleshooting information in the process of exchanging information on electronic invoices in Vietnam?
Instructions for registering and using e-invoice information in Vietnam?
Pursuant to Article 7 of the Model Regulation on the exchange of information on e-invoices between the General Department of Taxation/Tax Department/Department of Taxation/Regional Sub-department of Taxation and external agencies/organizations, promulgated together with Official Letter 1727/ TCT-QLRR in 2022 stipulates the registration and use of e-invoice information in Vietnam as follows:
- The registration, supplementation and termination of use of e-invoice information by external agencies/organizations shall comply with the provisions of Article 49, Section 2, Chapter IV of Decree 123/2020/ND-CP.
- The tax authorities' search, provision, exploitation and use of electronic invoice information shall comply with the provisions of Articles 44, 45, 46, 47, 48 and 51 Section 2. Chapter IV Decree 123/2020/ND-CP.
- The General Department of Taxation shall withdraw access accounts and terminate the provision of electronic invoice information to external agencies/organizations as prescribed in Article 50, Section 2, Chapter IV of Decree 123/2020/ ND-CP.
- The collection, lookup and use of false information related to e-invoices provided by external agencies/organizations to the tax authorities comply with regulations on risk management in tax administration.
Instructions for registering information use and troubleshooting information in the process of exchanging information on electronic invoices in Vietnam?
Time limit for providing information in electronic invoice information exchange in Vietnam?
According to Article 8 of the Model Regulation on the exchange of electronic invoice information between the General Department of Taxation/Tax Department/Department of Taxation/Regional Sub-Department of Taxation and external agencies/organizations, promulgated together with Official Letter 1727/TCT - Risk Management in 2022 stipulates the time limit for providing information in the exchange of information on e-invoices in Vietnam as follows:
- The provision of e-invoice information shall comply with the provisions of Article 51, Section 2. Chapter IV of Decree 123/2020/ND-CP.
- Within 02 working days from the date of signing this Regulation, the Tax Authority shall provide account information and the right to use the account to look up e-invoice information on the e-invoice portal.
- Within 02 working days after determining incorrect information related to e-invoices, the external agency or organization shall provide it to the Tax Authority in the forms specified in Article 5 of this Regulation.
Note: In case the two agencies agree on the time limit for providing other e-invoice information as above, it must be clearly stated in this Regulation, ensuring compliance with regulations related to e-invoices.
Troubleshooting information when exchanging e-invoice information in Vietnam?
According to Article 9 of the Model Regulation on the exchange of information on electronic invoices in Vietnam between the General Department of Taxation / Tax Department / Tax Department / Regional Tax Sub-department and external agencies / organizations, issued together with Official Letter 1727 /TCT-QLRR in 2022 stipulates the handling of information problems when exchanging electronic invoice information as follows:
- In case there is an incident affecting the provision and exchange of e-invoice information via the e-invoice portal, the external agency/organization is responsible for notifying the tax authority via the form appropriate face-to-face communication (text, email, phone message).
- In case there is a problem with the system providing incorrect information related to the e-invoices of an external agency/organization (if any), the tax authority is responsible for notifying the external agency/organization information management to troubleshoot problems through an appropriate form of direct communication (text, email, phone message).
- During the time when the incident has not been handled, the Agency shall agree on an appropriate form of information exchange as prescribed in Clauses 1 and 2 of Article 5 to ensure meeting working requirements.
What are the responsibilities of agencies when organizing the exchange of information on e-invoices in Vietnam?
Pursuant to Articles 10 and 11 of the Model Regulation on the exchange of information on electronic invoices between the General Department of Taxation/Tax Department/Department of Taxation/Regional Sub-department of Taxation and external agencies/organizations, promulgated together with the Circular No. Document 1727/TCT-QLRR in 2022 stipulates the responsibilities of tax authorities and external agencies and organizations as follows:
Responsibilities of tax authorities
- Tax authorities are responsible for exchanging and providing e-invoice information to external agencies/organizations as prescribed in Article 52 of Decree 123/2020/ND-CP.
- In case of receiving incorrect information related to e-invoices, the Tax Authority is responsible for notifying and coordinating with Tax Agencies at all levels and external agencies/organizations to handle in accordance with the law. the law.
Responsibilities of External Agencies/Organizations
- External agencies/organizations are responsible for complying with regulations on responsibilities of information users in Article 53 of Decree 123/2020/ND CP.
- External agencies/organizations are responsible for promptly providing incorrect information related to e-invoices to the Tax Authority in order to perform the function of risk analysis in tax administration according to regulations.
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