What is the application form for types of tax authority’s separate provision of authenticated e-invoices in Vietnam from July 1, 2022?
- What are the issuance and tax declaration upon tax authority’s separate provision of authenticated e-invoices according to the latest regulations?
- What is the authority of issuance upon tax authority’s separate provision of authenticated e-invoices in Vietnam from July 1, 2022?
- How to apply for the tax authority’s separate provision of authenticated e-invoices in Vietnam according to the latest regulations?
What are the issuance and tax declaration upon tax authority’s separate provision of authenticated e-invoices according to the latest regulations?
Pursuant to Point a, Clause 2, Article 13 of Decree 123/2020/ND-CP stipulates as follows:
“Article 13. Use of e-invoices in sale of goods and provision of services
…
2. Issuance and tax declaration upon tax authority’s separate provision of authenticated e-invoices:
a) Types of invoices to be issued provided separately
a.1) Authenticated e-invoices that are sales invoices are provided separately in the following cases:
- Household and individual businesses specified in Clause 4 Article 91 of the Law on Tax Administration No. 38/2019/QH14 that are not qualified to use authenticated e-invoices but need to provide invoices for their clients;
- Non-business organizations that sell goods or services on an occasional basis;
- Any enterprise that liquidates its assets after its dissolution, bankruptcy or TIN invalidation and thus needs to provide invoices for the buyers;
- Any enterprise, business entity, household business or individual business that pays VAT directly and:
+ ceases business operation without completing procedures for TIN invalidation, liquidates assets and thus needs to provide invoices for the buyers;
+ suspends business operation and needs to provide invoices for customers to execute the contracts concluded before the date on which the tax authority notifies the business suspension;
+ is banned from using invoices by the tax authority.
a.2) Authenticated e-invoices that are VAT invoices are provided separately in the following cases:
- Any enterprise, business entity or other organization paying VAT following credit-invoice method and:
+ ceases business operation without completing procedures for TIN invalidation, liquidates assets and thus needs to provide invoices for the buyers;
+ suspends business operation and needs to provide invoices for customers to execute the contracts concluded before the date on which the tax authority notifies the business suspension;
+ is banned from using invoices by the tax authority.
- In case a state-owned organization that does not pay VAT following credit-invoice method sells its assets at auction and the selling prices are inclusive of VAT according to the auction documents approved by a competent authority, VAT invoices shall be provided for giving to the buyers.”
Thus, there will be two types of e-invoices with the tax authority's code issued each time they are generated: sales invoices and value-added invoices. Regulations on tax authority’s separate provision of authenticated e-invoices are as mentioned.
What is the application form for types of tax authority’s separate provision of authenticated e-invoices from July 1, 2022?
What is the authority of issuance upon tax authority’s separate provision of authenticated e-invoices in Vietnam from July 1, 2022?
Pursuant to Point c, Clause 2, Article 13 of Decree 123/2020/ND-CP stipulates as follows:
“Article 13. Use of e-invoices in sale of goods and provision of services
…
2. Issuance and tax declaration upon tax authority’s separate provision of authenticated e-invoices:
…
c) Tax authorities providing separate authenticated e-invoices.
c.1) For organizations and enterprises: The tax authority in charge of the area where the organization or enterprise applies for taxpayer registration, the area in which the organization is headquartered according to the decision on establishment, or the area in which goods/services are sold.
c.2) For household businesses and individual businesses:
- A household business or individual business with a fixed business location shall submit the application for provision of authenticated e-invoices to the Sub-department of taxation of the district where the household or individual business is located.
- A household business or individual business without a fixed business location shall submit the application for provision of authenticated e-invoices to the Sub-department of taxation of the district where they register or reside.”
Thus, for enterprises and organizations, the tax authority in charge of the locality where the enterprise or organization has tax registration or is headquartered will issue the tax authority’s separate provision of authenticated e-invoices. For business households and individuals that have a fixed location, the Sub-department of Taxation where the business household or individual conducts business will issue the tax authority’s separate provision of authenticated e-invoices. In case business households or individuals do not have a fixed location, they shall submit an application for registration for issuance of the tax authority’s separate provision of authenticated e-invoices at the tax department where the individual resides.
How to apply for the tax authority’s separate provision of authenticated e-invoices in Vietnam according to the latest regulations?
An application form for issuance of the tax authority’s separate provision of authenticated e-invoices is specified in the form No. 06/DN-PSĐT in Appendix IA issued with Decree 123/20220/ND-CP as follows:
Download the Application for issuance of the tax authority’s separate provision of authenticated e-invoices here.
Above are the regulations on the issuance of the tax authority’s separate provision of authenticated e-invoices.
Decree 123/2020/ND-CP takes effect from July 1, 2022.
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