What are the procedures for transmitting data about issued unauthenticated e-invoices to tax authorities of Vietnam?
What is the application for transmitting data about issued unauthenticated e-invoices to tax authorities of Vietnam?
Pursuant to Article 22 of Decree 123/2020/ND-CP and according to the instructions in subsection 4, Section II of the administrative procedures issued with Decision 1464/QD-BTC in 2022, application for transmittingdata about issued unauthenticated e-invoices to tax authorities include:
- E-invoice datasheet made using form No. 01/TH-HDDT in Appendix IA enclosed with Decree 123/2020/ND-CP;
- Written request accompanied by evidencing documents for meeting the requirements for standard data formats and the provisions of Clause 4, Article 12 of Decree 123/2020/ND-CP (Enterprises and business entities using invoices in large quantities, have IT systems that satisfy the standard data format requirements specified in in Clause 4, Article 12 of Decree 123/2020/ND-CP, and wish to transmit e-invoice data directly to tax authorities);
- List of subsidiaries (In case a parent company that has an e-invoice data management system wishes to transmit the entire e-invoice data, including those of its subsidiaries, to the tax authority via the web portal of General Department of Taxation).
What are the procedures for transmitting data about issued unauthenticated e-invoices to tax authorities of Vietnam? (Image from the Internet)
What are the procedures for transmitting data about issued unauthenticated e-invoices to tax authorities of Vietnam?
Pursuant to Article 22 of Decree 123/2020/ND-CP and according to the instructions in subsection 4, Section II, the administrative procedures issued with Decision 1464/QD-BTC in 2022 are as follows:
Step 1:
Case 1: E-invoice data shall be transmitted by using the e-invoice datasheet in following specific cases:
+ The seller shall prepare a datasheet of e-invoices according to Form No. 01/TH-HDDT, Appendix IA issued with Decree 123/2020/ND-CP dated October 19, 2020 on invoices and documents and deadline for submitting value added tax declaration documents applies to the following cases:
++ Service provision in the following fields: postal and telecommunications, insurance, finance and banking, air transport and securities.
++ Sale of electricity, clean water if customers’ codes or TINs are available.
+ The seller shall provide information on invoice cancellation/correction directly on the e-invoice datasheet in the following period without sending notice of erroneous e-invoices, using Form No. 04/SS-HDDT in Appendix IA enclosed with Decree 123/2020/ND-CP, to the tax authority.
+ In case of sale of oil and gas, the seller shall include data about every sales invoice issued to buyers in the day in the e-invoice datasheet which shall be sent to the tax authority within the same day.
Case 2: Transmission of invoices for sale of goods/services other than case 1.
Transmission of invoices for sale of goods/services not mentioned in Point a1, Clause 3, Article 22 of Decree 123/2020/ND-CP: The seller shall concurrently send the invoices that contain adequate information to the buyers and the tax authority.
The seller prepares documents and sends them to the tax authority in one of the following forms:
+ Direct transmission
++ Enterprises and business entities using invoices in large quantities, have IT systems that satisfy the standard data format requirements specified in Clause 4 Article 12 of Decree 123/2020/ND-CP, and wish to transmit e-invoice data directly to tax authorities shall send written request accompanied by evidencing documents to the General Department of Taxation.
++ In case a parent company that has an e-invoice data management system wishes to transmit the entire e-invoice data, including those of its subsidiaries, to the tax authority via the web portal of General Department of Taxation, it shall send a list of subsidiaries to General Department of Taxation for technical connection.
+ Transmission via e-invoice service providers:
++ Enterprises and business entities other than those mentioned in Point a of this Clause shall sign contracts with e-invoice service providers, which will transmit their e-invoice data to tax authorities.
++ Based on the signed contracts, enterprises and business entities shall transfer their e-invoice data to e-invoice service providers which will then transmit such e-invoice data to tax authorities.
Step 2: The Tax authority receives and processes the documents according to regulations.
When is the deadline for transmitting data about issued unauthenticated e-invoices to tax authorities of Vietnam?
Pursuant to Article 44 of the Law on Tax Administration 2019, subsection 4, Section II of the administrative procedures issued with Decision 1464/QD-BTC in 2022 regulating the deadline for transmitting data about issued unauthenticated e-invoices to tax authorities as follows:
- For taxes declared monthly/quarterly, the 20th of the month succeeding the month in which tax is incurred (For taxes declared monthly);
- The last day of the first month of the succeeding quarter (For taxes declared quarterly);
- The 10th day from the day on which tax is incurred (For declaration of taxes that are declared and paid upon incurrence using Form No. 05/GTGT).
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