From July 1, 2022, how to make e-invoices in Vietnam with code and without code? How to handle problems with e-invoices with tax authority codes?
How to make e-invoices in Vietnam with the tax authority's code?
According to Article 17 of Decree 123/2020/ND-CP, regulations on e-invoices in Vietnam with tax authorities' codes are as follows:
- Enterprises, economic organizations, other organizations, business households and individuals mentioned in Clause 1, Article 14 of this Decree, if accessing the website of the General Department of Taxation to issue invoices, use account was granted when registering to perform:
+ Prepare invoices for selling goods and providing services.
+ Sign digitally on issued invoices and send invoices to tax authorities to issue codes.
- Enterprises, economic organizations, other organizations, business households and individuals that use e-invoices in Vietnam with the tax authority's code through an e-invoice service provider can access the information page. e-invoice service provider or use the unit's e-invoice software to perform:
+ Prepare invoices for selling goods and providing services.
+ Sign digitally on the issued invoices and send the invoices through the e-invoice service provider for tax authorities to issue codes.
- Issuance of invoice codes, invoices issued by tax authorities must ensure:
+ Full contents of e-invoices as prescribed in Article 10 of this Decree.
+ Correct format of e-invoices as prescribed in Article 12 of this Decree.
+ Correct registration information as prescribed in Article 15 of this Decree.
+ Not falling into the case of stopping using e-invoices with the tax authority's code as prescribed in Clause 1, Article 16 of this Decree.
Issuing invoice codes, the invoice-issuing system of the General Department of Taxation automatically issues invoice codes and returns the invoice-coding results to the sender.
- Enterprises, economic organizations, other organizations, business households and individuals selling goods and providing services are responsible for sending e-invoices that have been granted tax authority's codes to buyers.
- The method of sending and receiving invoices is done according to the agreement between the seller and the buyer, ensuring compliance with the provisions of the law on electronic transactions
From July 1, 2022, how to make e-invoices in Vietnam with code and without code? How to handle problems with e-invoices with tax authority codes?
How to make e-invoices in Vietnam without tax authority code?
According to Article 18 of Decree 123/2020/ND-CP, regulations on e-invoices in Vietnam without tax authority's code are as follows:
- Enterprises and economic organizations are allowed to use e-invoices without tax authority's code when selling goods or providing services after receiving notification of acceptance from tax authorities.
- Enterprises and economic organizations use software to make e-invoices when selling goods or providing services, digitally signing on e-invoices and sending them to buyers by electronic means as agreed between the parties. sellers and buyers, ensuring compliance with the law on electronic transactions.
How to handle problems with e-invoices in Vietnam with tax authority codes?
According to Article 20 of Decree 123/2020/ND-CP stipulating troubleshooting for e-invoices with tax authority's code as follows:
- In case a seller of goods or service providers uses an e-invoice with a tax authority's code, but encounters a problem that results in the inability to use an e-invoice with the tax authority's code, he/she should contact the tax authority. tax or service organization to assist in troubleshooting. During the troubleshooting time, the seller of goods or the provision of services that requires the use of e-invoices with the tax authority's code shall go to the tax office to use the e-invoice with the tax authority's code.
- In case the tax authority's code-issuing system has problems, the General Department of Taxation shall implement technical solutions to switch to the backup system and be responsible for notifying on the website of the General Department of Taxation of such incidents. above attempt. The General Department of Taxation selects a number of qualified e-invoice service providers to authorize the issuance of e-invoice codes in case the tax authority's system has problems.
+ In case the tax agency has not been able to fix the problem, the tax agency has a solution to sell invoices printed by the tax agency to a number of organizations and individuals for use. After the tax authority's code-issuing system is repaired, the tax authority shall notify organizations and individuals to continue using e-invoices with the tax authority's code within 02 working days from the deadline. written on the notice of the tax authority, the organization or individual shall send a report on the use of paper invoices purchased by the tax authority using Form No. BC26/HDG Appendix IA issued together with this Decree.
- In case there is an error in the technical infrastructure system of the e-invoice service provider, the e-invoice service provider is responsible for notifying the seller and coordinating with the General Department of Taxation. for timely support. Organizations providing e-invoice services must solve problems as quickly as possible and take measures to assist sellers in making e-invoices and send them to tax authorities to issue codes in the shortest time.
- In case the electronic portal of the General Department of Taxation encounters a technical error and has not yet received the e-invoice data without the code, the General Department of Taxation shall notify it on the portal of the General Department of Taxation. During this time, organizations, enterprises and organizations providing e-invoice services have not temporarily transferred invoice data without codes to the tax authorities.
+ Within 2 working days from the date the General Department of Taxation announces that the website of the General Department of Taxation is back to normal, the organization or enterprise providing the e-invoice service shall transfer the invoice data. to the tax office. Sending e-invoice data after being notified that the e-portal of the General Department of Taxation encountered a technical error is not defined as a delay in sending e-invoice data.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
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