The official application forms for E-invoice registration to be applied from July 1, 2022?
What are the procedures for e-invoice registration according to the latest regulations?
According to Clauses 1 and 2, Article 15 of Decree 123/2020/ND-CP stipulates as follows:
"Article 15. Application for use of e-invoices and modification thereof
1. Enterprises, business entities, other organizations, household and individual businesses other than the ones suspended from use of e-invoices specified in Clause 1 Article 16 hereof shall apply for use of e-invoices (including e-invoices for sale of public property or national reserve goods) through e-invoice service providers.
Applications for free-of-charge use of authenticated e-invoices may be submitted via the web portal of the General Department of Taxation or an e-invoice service provider entrusted by the General Department of Taxation to provide free of charge authenticated e-invoices.
…
2. Within 01 working day from receipt of the application for use of e-invoices, the tax authority shall send an electronic notice of approval or refusal of the application, prepared according to the form No. 01/TB-DKDT in Appendix IB enclosed herewith, to the e-invoice service provider or directly to the applicant.
In case an enterprise or business entity that registers for direct transmission of e-invoice data to the tax authority as prescribed in Point b1 Clause 3 Article 22 hereof has received the notice of approval of use of e-invoices according to form No. 01/TB-DKDT provided in Appendix IB enclosed herewith from the tax authority but does not yet cooperate with the General Department of Taxation to complete IT infrastructure configuration and testing for connection, data transmission and receipt, within 05 working days from receipt of form No. 01/TB-DKDT, it shall complete IT infrastructure conditions and request the General Department of Taxation to make connection. The connection must be made within 10 working days after the General Department of Taxation receives the request. If the result of connection, data transmission and receipt testing is satisfactory, the enterprise or business entity shall transmit e-invoice data directly to the tax authority as prescribed in Article 22 hereof. After 05 working days from receipt of form No. 01/TB-DKDT from the tax authority, if the enterprise or business entity fails to request the General Department of Taxation to make connection or the result of connection, data transmission and receipt testing is unsatisfactory, it shall apply for modification of the submitted application for use of e-invoices by using form No. 01/DKTD-HDDT in Appendix IA enclosed herewith, and transmit e-invoice date through the organizations that make connections for receiving, transmitting and storing e-invoice data with tax authorities."
Accordingly, enterprises, business entities, other organizations, household and individual businesses other than the ones suspended from use of e-invoices shall apply for use of e-invoices through e-invoice service providers. Applications for free-of-charge use of authenticated e-invoices may be submitted via the web portal.
Within 01 working day from receipt of the application for use of e-invoices, the tax authority shall send an electronic notice of approval or refusal of the application to the e-invoice service provider or directly to the applicant.
The official application forms for E-invoice registration to be applied from July 1, 2022?
How to deal with residual e-invoices after registering new e-invoices?
Pursuant to Clause 3, Article 15 of Decree 123/2020/ND-CP stipulates as follows:
“Article 15. Application for use of e-invoices and modification thereof
…
3. From the receipt of the notice of approval of use of e-invoices from the tax authority, the relevant enterprise, business entity, other organization, household or individual business shall terminate the use of e-invoices whose issue has been announced, and destroy any unused physical invoices whose issue has been announced. The destruction of unused physical invoices must follow procedures provided in Article 27 hereof.”
Accordingly, enterprise, business entity, other organization, household or individual business shall terminate the use of e-invoices whose issue has been announced, and destroy any unused physical invoices whose issue has been announced."
How to change the registered information of e-invoices?
Pursuant to Clause 4, Article 15 of Decree 123/2020/ND-CP stipulates as follows:
“Article 15. Application for use of e-invoices and modification thereof
…
4. In case where there is any change in information provided in the application for use of e-invoices as prescribed in Clause 1 of this Article, the relevant enterprise, business entity, other organization, household or individual business shall make such change and submit their application for change to registration information using the Form No. 01/DKTD-HDDT in Appendix IA enclosed herewith to the tax authority through the web portal of the General Department of Taxation or the e-invoice service provider, except cases of suspension of use of e-invoices prescribed in Clause 1 Article 16 hereof. The application for change to registration information shall be received through the web portal of the General Department of Taxation and processed by the tax authority according to the provisions in Clause 2 of this Article.”
Thus, in case there is a change in registered information for the use of e-invoices, enterprises, economic organizations, households and individuals will register the change via the electronic portal of the General Department of Taxation or organization providing e-invoice services.
What are the regulations of application forms for E-invoice registration?
The declaration of registration/change of information on the use of e-invoices according to form No. 01/DKTD-HDĐT Appendix IA issued together with Decree 123/2020/ND-CP is as follows:
Download the application form for e-invoice registration/change of information here.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
LawNet