Which Entities Participate in the Implementation of Electronic Invoice Management Processes According to Current Regulations?
Which entities participate in the process of managing electronic invoices according to current regulations?
Based on Decision 1447/QD-TCT of 2021 on the Procedure for managing electronic invoices issued by the Director General of the General Department of Taxation.
The entities participating in the electronic invoice management process include:
(1) The department receiving registration information and electronic invoice data:
The department assigned to receive registration information and electronic invoice data under the Central Corporate Tax Department; the Department of Communication - Support for Taxpayers under the Tax Department; Communication - Support for Taxpayers/ Communication - Support for Taxpayers - Registration fees - Other Taxes/ Tax Management Operations Team (in case the Tax Sub-department does not have a Communication - Support for Taxpayers Team) under the Tax Sub-department; the department receiving and resolving administrative procedures under the "One-stop-shop" mechanism at the district level where there is no main office of the Regional Tax Sub-department (hereinafter referred to as the Data Receiving Department).
(2) The electronic invoice risk management department:
The Risk Management Department under the General Department of Taxation; the department assigned to manage electronic invoice risks under the Central Corporate Tax Department; the Audit - Inspection departments under the Tax Department; the Tax Inspection departments, and the Tax Management teams of communes, wards or inter-communal/ward Tax Management Operations Team (in case the Tax Sub-department does not have a Tax Inspection Team and a communal Tax Management team) under the Tax Sub-department (hereinafter referred to as the Risk Management Department). The head of the tax authority assigns one department or one team as the focal point to collectively summarize the work of managing electronic invoice risks of the whole unit.
(3) Audit - Inspection Department:
The Audit - Inspection Department under the General Department of Taxation; the department assigned tasks of Audit - Inspection of the Central Corporate Tax Department under the General Department of Taxation; the Audit - Inspection departments under the Tax Department; the Tax Inspection departments and the Tax Management teams of communes, wards or inter-communal/ward Tax Management Operations Team (in case the Tax Sub-department does not have a Tax Inspection Team and a communal Tax Management team) under the Tax Sub-department (hereinafter referred to as the Audit - Inspection Department).
(4) The department receiving and returning results:
The administrative office; the Communication - Support Department or other departments assigned by the Leader of the tax authority depending on the scale and work requirements; the department receiving and resolving administrative procedures under the "One-stop-shop" mechanism at the district level where there is no main office of the Regional Tax Sub-department.
(5) The department in charge of implementing electronic invoices of the Tax Department/Tax Sub-department:
The Communication - Support for Taxpayers Department under the Tax Department; the Communication - Support for Taxpayers Team/ Communication - Support for Taxpayers - Registration fees - Other Taxes/ Tax Management Operations Team (in case the Tax Sub-department does not have a Communication - Support for Taxpayers Team) under the Tax Sub-department.
(6) The IT Department:
The IT Department under the General Department of Taxation; the Information Technology Department under the Tax Department; the Declaration - Tax accounting - IT/ Declaration - Tax accounting - IT - Operations - Budgeting - Legal Affairs/ Tax Management Operations Team under the Tax Sub-department.
(7) Other departments participating in the process: Departments/units under the General Department of Taxation, departments under the Tax Department, and departments/teams under the Tax Sub-department related as assigned by the Leader of the tax authority.
Entities participating in the process of managing electronic invoices according to current regulations
What is the sequence of steps to reconcile information, and what information needs to be reconciled regarding e-invoices?
Based on Clause 2, Article 6 of the Procedure issued attached to Decision 1447/QD-TCT of 2021, the regulation is as follows:
General principles applied on the Electronic Portal and the electronic invoice system
...
2. Sequence of steps to reconcile information, content of information reconciliation about e-invoices:
a) Sequence of steps to reconcile information:
- Reconciliation Step 1: The Electronic Portal automatically reconciles the information on e-invoices (status of taxpayer activity, tax authority management information, data standards, taxpayer's digital signature, validity of the receipt, transmission, and storage contract for e-invoice data...) and sends a Notification to the taxpayer no later than 15 minutes from when the taxpayer's application is received. For e-invoices requesting a tax code, the Electronic Portal carries out reconciliation and feedback no later than 5 minutes from when the electronic invoice is received.
- Reconciliation Step 2: The e-invoice system continues to automatically reconcile the information within the database that has information to serve reconciliation. For content that the e-invoice system does not have sufficient information to automatically reconcile, tax officials perform reconciliation as regulated in this procedure. The result of the reconciliation is sent to the taxpayer following the regulation in this procedure.
The sequence of information reconciliation steps on e-invoices is carried out as per the regulations mentioned above.
The content of reconciliation information includes:
- Detailed content of the information reconciliation according to each processing operation is specifically stipulated in Chapter II of this Procedure.
- For delegated invoices, the reconciliation information on delegation includes: the invoice template code, the commissioned invoice code, the delegation period for issuing invoices, the digital signature of the receiving party, the status of operation of the receiving party, and the tax code of the seller (the delegating party) on the invoice issued by the receiving party.
- For information about invoices sent through transmission organizations, the reconciliation information on the transmission organization includes the status of operation and the validity of the digital signature.
How does the Electronic Portal receive information about e-invoices sent by taxpayers to the tax authority?
Based on Clause 1, Article 6 of the Procedure issued attached to Decision 1447/QD-TCT of 2021, the regulation is as follows:
The method by which the Electronic Portal receives information about e-invoices from taxpayers sent to the tax authority:
- Direct receipt on the Electronic Portal (for taxpayers using e-invoices with codes without service fees or e-invoices on a case-by-case basis, using direct e-invoice services on the Electronic Portal).
- Direct receipt from directly connected enterprises/organizations (for directly connected enterprises/organizations).
- Receipt through a transmission organization (for taxpayers not covered in points a, b of Clause 1, Article 6 of the Procedure issued attached to Decision 1447/QD-TCT of 2021).
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