What are the 7 samples of e-invoices in Vietnam according to Circular 78/2021/TT-BTC? What are the current types of e-invoices?
What are the current types of e-invoices in Vietnam?
The Government of Vietnam assigns the Ministry of Finance to guide the display forms of electronic invoices specified in Decree 123/2020/ND-CP.
Accordingly, the current types of e-invoices in Vietnam include:
(1) Value-added tax (VAT) invoice is an invoice which may be used by organizations making VAT declaration by employing the credit-invoice method for the following activities:
+ Domestic sale of goods or provision of services;
+ Provision of international transport services;
+ Export of goods to free trade zones and other cases considered as export of goods;
+ Export of goods or provision of services in a foreign market.
(2) Sales invoice is an invoice that may be used by the following organizations and individuals:
- Organizations or individuals that declare and calculate VAT by employing direct methods for the following activities:
+ Domestic sale of goods or provision of services;
+ Provision of international transport services;
+ Export of goods to free trade zones and other cases considered as export of goods;
+ Export of goods or provision of services in a foreign market.
- Organizations or individuals in free trade zones that sell goods or provide services to the domestic market, sell goods or provide services to other organizations/individuals in free trade zones, or sell goods or provide services to a foreign market. In such cases, invoices must bear the phrase “Dành cho tổ chức, cá nhân trong khu phi thuế quan” ("For organizations/individuals in free trade zones”).
(3) Public property electronic sales invoice is used when selling the following types of property:
+ Public property at authorities, organizations or units (including state owned houses);
+ Infrastructure property;
+ Public property that is managed by enterprises as assigned by the Government, excluding state capital invested in enterprises;
+ Property of state-funded projects;
+ Property under the established all-people ownership;
+ Public property appropriated under decisions issued by competent regulatory authorities or officials;
+ Raw materials and supplies obtained from the disposal of public property.
(4) Electronic sales invoice on national reserve goods is used when a state reserves agency or unit sells national reserve goods in accordance with regulations and laws.
(5) Stamps, tickets and cards in the form and containing contents prescribed in Decree 123/2020/ND-CP
(6) Air freight receipts; receipts of international transport charges; receipts of banking service charges, except for case 5 where a record whose format and contents are made according to international practices and regulations of relevant laws
(7) Records printed, issued, used and managed in the same manner as invoices, including delivery and internal transfer note, and delivery notes for goods sent to sales agents
What are the 7 samples of e-invoices in Vietnam according to Circular 78/2021/TT-BTC?
Pursuant to Circular 78/2021/TT-BTC promulgating the following invoice/receipt samples:
No. | Invoice name | Invoice sample |
1 | National Reserve Goods e-invoices | Download |
2 | E-invoices for sale of public property | Download |
3 | Value-added electronic invoices (used for some specific organizations and enterprises) | Download |
4 | Value-added electronic invoices (used for some specific organizations and enterprises collected in foreign currency) | Download |
5 | Unauthenticated delivery note for goods sent to sales agents | Download |
6 | Value-added invoices issued by the Tax Department | Download |
7 | Sales invoices issued by the Tax Department | Download |
What are the regulations on e-invoice format in Vietnam?
According to Article 12 of Decree 123/2020/ND-CP on e-invoice format in Vietnam as follows:
E-invoice format
1. The e-invoice format is the technical standards for type of data, length of data of information fields serving transmission, storage and display of e-invoices. E-invoices shall be XML (extensible Markup Language) documents, which are meant to share electronic data between IT systems.
2. The data of an electronic invoice consists two components: information about the transaction and the digital signature. Authenticated e-invoices shall also contain the data of the tax authority’s code.
3. The General Department of Taxation shall develop and announce the format of transaction-related information, digital signatures and tools for display of e-invoices prescribed herein.
4. The following requirements must be met when sellers directly transmit data to tax authorities:
a) Connect to the General Department of Taxation via a separate channel or MPLS VPN Layer 3, including 1 main channel and 1 backup channel. Each channel has a minimum bandwidth of 5 Mbps.
b) Use an encrypted Web Service or Message Queue (MQ) for connection.
c) Use Simple Object Access Protocol (SOAP) to compile, transmit and receive data.
5. Contents of e-invoices shall be fully and accurately displayed, ensure readers can read them with electronic devices.
Accordingly, the e-invoice format is the technical standard for the type of data, length of data of information fields serving transmission, storage, and display of e-invoices.
- E-invoices shall be XML (extensible Markup Language) documents, which are meant to share electronic data between IT systems.
- The data of an electronic invoice consists of two components:
+ Information about the transaction
+ The digital signature.
Authenticated e-invoices shall also contain the data of the tax authority’s code.
The General Department of Taxation shall develop and announce the format of transaction-related information, digital signatures and tools for display of e-invoices prescribed in Decree 123/2020/ND-CP.
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