What is the latest forms of datasheet of e-invoices from July 1, 2022? What is the deadline to transfer e-invoice data?
When to transfer e-invoice data according to the latest regulations in Vietnam?
Pursuant to Point a, Clause 3, Article 22 of Decree 123/2020/ND-CP stipulates as follows:
“Article 22. Responsibilities of sellers of goods/services using authenticated e-invoices
…
3. Transmit data about issued unauthenticated e-invoices to tax authorities via the web portal of the General Department of Taxation (directly or via an e-invoice service provider).
a) Method and time for e-invoice data transmission
a.1) E-invoice data shall be transmitted by using the e-invoice datasheet (form No. 01/TH-HDDT in Appendix IA enclosed herewith) by the same deadline for submission of the VAT declaration in 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 prepare a datasheet of e-invoices issued in the month or quarter (from the first day to the last day of the month or quarter) according to form No. 01/TH-HDDT in Appendix IA enclosed herewith, send it to the tax authority together with the VAT return in accordance with the Law on Tax administration No. 38/2019/QH14 and its instructional documents.
If the quantity of invoices is considerable, the e-invoice datasheet may be divided according to the standard data format prescribed by the tax authority in order to ensure the data transmission.
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 herewith, to the tax authority.
If an invoice is issued for total revenue to a non-business individual in a day or month according to the list of goods/services sold, the seller shall transmit e-invoice data (without the list of goods/services sold) 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.
a.2) Transmission of invoices for sale of goods/services not mentioned in Point a1 of this Clause.
The seller shall concurrently send the invoices that contain adequate information to the buyers and the tax authority.
b) Enterprises and business entities shall transmit e-invoice data to the tax authority using the data format prescribed in Article 12 hereof and instructions of the General Department of Taxation, whether directly (if technically capable) or via an e-invoice service provider."
Accordingly, for the method of transferring electronic invoice data according to the datasheet of e-invoices , the time of sending the value-added declaration will comply with the time specified in the Law on Tax Administration 2019 for transferring full invoice contents, applicable to the case of sale of goods or provision of services other than those specified at Point a1, Point a, 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.
What is the latest datasheet of e-invoices from July 1, 2022? What is the deadline to transfer e-invoice data?
How to perform data transfer of electronic invoices according to the latest regulations in Vietnam?
According to Point b, Clause 3, Article 22 of Decree 123/2020/ND-CP stipulates as follows:
“Article 22. Responsibilities of sellers of goods/services using authenticated e-invoices
…
3. Transmit data about issued unauthenticated e-invoices to tax authorities via the web portal of the General Department of Taxation (directly or via an e-invoice service provider).
…
b) Enterprises and business entities shall transmit e-invoice data to the tax authority using the data format prescribed in Article 12 hereof and instructions of the General Department of Taxation, whether directly (if technically capable) or via an e-invoice service provider.
b.1) 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 hereof, 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.
b.2) 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.
Accordingly, Enterprises and business entities shall transmit e-invoice data to the tax authority using the data format in two forms: sending it directly or through an organization providing e-invoice services.
What are the forms of the datasheet of e-invoices according to the latest regulations in Vietnam?
The latest datasheet of e-invoices is made according to Form No. 01/TH-HDDT Appendix IA issued together with Decree 123/2020/ND-CP as follows:
Download the latest datasheet of e-invoices: Here.
The above are some regulations on the aggregation and transfer of e-invoice data under
Decree 123/2020/ND-CP, which will take effect from July 1, 2022.
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