Tax Department of Ho Chi Minh City: Answering some questions about registering to use, changing registration information for using e-invoices?
- How to handle issued invoices according to the guidelines of the Tax Department of Ho Chi Minh City?
- What are the instructions on how to change information on an e-invoice that has been approved by the tax authority of Vietnam?
- What are the instructions for taxpayers to use e-invoices provided by many organizations in Vietnam?
- What are the instructions on choosing the type of invoice in accordance with the method of declaration and payment of VAT in Vietnam?
How to handle issued invoices according to the guidelines of the Tax Department of Ho Chi Minh City?
According to Section 1 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- From July 1, 2022, the outstanding invoices that have been announced to be issued and purchased from the tax authorities according to the provisions of Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND- CP and manuals will expire.
- Therefore, enterprises, economic organizations, other organizations, business households and individuals (hereinafter referred to as taxpayers) are required to convert and use e-invoices according to the provisions of Decree 123/2020. /ND-CP and Circular 78/2021/TT-BTC when selling goods and providing services before July 1, 2022.
- Enterprises, economic organizations, other organizations, business households and individuals (hereinafter referred to as taxpayers) that excluded using invoices subjects may register to use e-invoices as prescribed in Clause 1 of this Article. Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC to ensure the use of invoices. In case the tax authority has replied to accept the taxpayer's registration for the use of e-invoices, the old invoices that have not yet been used must be destroyed and a notice of cancellation sent to the tax authority.
Tax Department of Ho Chi Minh City: Answering some questions about registering to use, changing registration information for using e-invoices? (Image from the internet)
What are the instructions on how to change information on an e-invoice that has been approved by the tax authority of Vietnam?
According to Section 1 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- In case the taxpayer has registered to use e-invoices and has received a notice of acceptance from the tax authority, if the model number or invoice code is changed, the registration for change of information is not required register for the use of e-invoices, if the taxpayer wants to add another type of invoice according to the provisions of Clause 5, Article 8 of Decree 123/2020/ND-CP, the taxpayer shall register for changes in registration information. Sign the use of e-invoices according to Form No. 01/DKTD-HDDT issued together with Appendix IA of Decree 123/2020/ND-CP (referred to as Form 01/DKTD-HDDT) with tax authorities.
+ In which, the taxpayer correctly and fully selects the taxpayer's previously registered information and adds new information on the Form No. 01/DKTD-e-invoice.
What are the instructions for taxpayers to use e-invoices provided by many organizations in Vietnam?
According to Section 1 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- Taxpayers may use e-invoices provided by many e-invoice service providers.
+ In case the taxpayer has registered to use e-invoices and has received a notification of acceptance from the tax authority, then the taxpayer changes or registers more organizations providing e-invoice services, it will not must register for changes in registration information for the use of e-invoices (Note: If there is a change in the digital signature due to a change in the organization providing the e-invoice service, the taxpayer must register the change information on registration of using e-invoices with tax authorities).
- In case the email address information on the invoice registration form is incorrect, the Notice of receipt and the Notice of acceptance of registration for use (the account and password have both been transferred) are not received. about the wrong email), the taxpayer shall register to change the registration information for the use of e-invoices according to form 01/DKTD-HDĐT to register the change of the correct email address information.
What are the instructions on choosing the type of invoice in accordance with the method of declaration and payment of VAT in Vietnam?
According to Section 1 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- Taxpayers choose the type of invoice to use in accordance with the method of declaration and payment of VAT:
+ VAT invoices are invoices for organizations that declare VAT by the deduction method:
+ Sales invoices are invoices for organizations and individuals as follows:
- Organizations and individuals declare and calculate VAT by the direct method.
+ Organizations and individuals in the free trade zone when selling goods or providing services to the inland and when selling goods and providing services between organizations and individuals in the free trade zone, for export. goods, providing services abroad, the invoice clearly states "For organizations and individuals in the non-tariff zone".
- In case the taxpayer is a sub-unit that does not register to declare tax or pay VAT to the direct tax authority, the sub-unit shall not register to use its own e-invoice but use the invoice of the head office.
- Enterprises (Headquarters - Parent company) do not register to use e-invoices for dependent units if the dependent units directly sell goods, monitor and fully account for output and input VAT tax and register for tax declaration and payment of VAT to the tax authority directly managing the dependent unit, the dependent unit shall register to use its own e-invoice.
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