Vietnam: What are the regulations on the exploitation and use of e-invoice information on the Portal?
Who is allowed to use e-invoice information in Vietnam?
Pursuant to Clause 2, Article 46 of Decree 123/2020/ND-CP stipulates as follows:
Article 46. E-invoice information providers and users
1. The General Department of Taxation shall provide e-invoice information at the request of central authorities and organizations performing state management tasks. Provincial Departments of Taxation, and Sub-departments of Taxation shall provide e-invoice information at the request of regulatory authorities and organizations performing state management tasks of the same level.
2. E-invoice information users include:
a) Enterprises, business entities, household or individual businesses that are providers of goods or services; buyers of goods or services;
b) Regulatory authorities that use e-invoice information for competing administrative procedures as prescribed by law; verifying the legitimacy of goods sold on the market;
c) Credit institutions that use e-invoice information for their completion of procedures for tax and payments via banks;
d) E-invoice service providers.
dd) Organizations that use electronic record information for deducting PIT.
Thus, the General Department of Taxation is the unit providing e-invoice information for proposals of central-level state management agencies and organizations.
The Department of Taxation and the Tax Branch shall provide information on the proposals of peer management agencies and organizations.
The following persons may use e-invoice information:
- Enterprises, economic organizations, households and individuals doing business are sellers of goods and service providers; organizations and individuals that are buyers of goods and/or services.
- State management agencies use e-invoice information to carry out administrative procedures in accordance with law; check the legality of goods circulating on the market.
- Credit institutions use e-invoice information to carry out tax procedures and payment procedures through banks.
- Organizations providing e-invoice services.
- Organizations use electronic document information to deduct personal income tax.
Vietnam: What are the regulations on the exploitation and use of e-invoice information on the Portal?
How to exploit and use e-invoice information on the Portal in Vietnam?
Pursuant to Article 47 of Decree 123/2020/ND-CP stipulating the exploitation and use of e-invoice information on the Portal as follows:
- Information users, including enterprises, business entities, household or individual businesses that are sellers of goods/services, and buyers of goods/services, shall access the web portal of the General Department of Taxation for searching e-invoice information according to contents of e-invoices.
- Information users, including regulatory authorities, credit institutions, e-invoice service providers that have signed the information exchange regulation or contracts, shall register for and be granted the right to access, connect and use e-invoice information from the General Department of Taxation as follows:
+ Apply a valid digital signature as prescribed by law;
+ Perform line coding;
+ Ensure information security as prescribed by law;
+ Meet technical requirements laid down by the General Department of Taxation, including Information items, data format, connection method and information exchange frequency.
Information users prescribed in Clause 2 of this Article shall assign their units or persons in charge of registering the use of e-invoice information (hereinafter referred to as “responsible applicant”) and send written notification thereof to the General Department of Taxation.
What is the order of registration to connect the information user's system with the Portal to use e-invoice information in Vietnam?
Pursuant to Clause 4, Article 49 of Decree 123/2020/ND-CP stipulating the order of registration to connect the information user's system with the e-portal to use e-invoice information as follows:
Article 49. Registration, modification and termination of use of e-invoice information
…
4. Procedures for connection or disconnection between the information user’s system and the web portal for using e-invoice information:
a) The responsible applicant of the information user shall send an application for connection or disconnection to the web portal, using Form No. 01/CCTT-KN in Appendix II enclosed herewith, to the General Department of Taxation;
b) Within 03 working days from receipt of the application, the General Department of Taxation shall send a written notice of approval or refusal to approve the application to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;
c) If an application for connection is approved: Within 10 working days from the date of notification, the General Department of Taxation shall appoint a survey team to inspect the information user’s satisfaction of information system location and facilities requirements.
- If the survey team comes to a conclusion that the information user’s system is satisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its eligibility for connection and cooperation in making connection between systems to provide e-invoice/electronic record information.
- If the survey team comes to a conclusion that the information user’s system is unsatisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its ineligibility for connection to the web portal.
d) If an application for disconnection is approved, after sending a written notification, the General Department of Taxation shall cooperate with the information user to make the requested disconnection.
Thus, the registration of the system connection of the information user to the Portal to use e-invoice information is carried out as follows:
Step 1. The registration focal point of the information user shall send 01 original document to the General Department of Taxation to request connection to the Portal according to Form No. 01/CCTT-KN Appendix II issued together with Decree 123/2020/ND-CP.
Step 2. Within 03 working days after receiving the written request, the General Department of Taxation shall notify the registration focal point of the information user in writing of the acceptance or non-acceptance of the request of the information user, in case of non-acceptance of the request, the reason must be clearly stated.
Step 3. For system connection acceptance cases:
- Within 10 working days from the date of sending the notice, the General Department of Taxation shall send a survey team to the location and facilities to deploy the information system of the information user to check the satisfaction of the requirements.
- In case the conclusion of the survey team confirms that the information system of the information user meets the requirements, within 10 working days, the General Department of Taxation shall notify in writing to the information user of the eligibility to connect and coordinate in connecting the systems to provide invoice information. electronic, electronic documents;
- In case the conclusion of the survey team confirms that the information system of the information user does not meet the requirements, within 10 working days, the General Department of Taxation shall notify in writing to the information user about the ineligibility to connect to the Portal.
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