Instructions on how to handle invoices when generating duplicate electronic invoices in 2023 in Vietnam

Instructions on how to handle invoices when generating duplicate electronic invoices in 2023 in Vietnam

According to Official Dispatch 2257/TCT-CS 2023, the following are the specific instructions on how to handle invoices when generating duplicate electronic invoices:

Based on Clause 3, Article 22 of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on the handling of invoices with errors;

Based on Clause 1, Article 7 of Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance guiding the implementation of Decree No. 123/2020/NĐ-CP on the handling of electronic invoices, summary of electronic invoice data sent to the tax authority with errors;

Based on the above regulations and the feedback of the Cần Thơ City Tax Department in Circular No. 5841/CTCTH-TTHT, we recommend that the Cần Thơ City Tax Department instruct the Hospital to keep one electronic invoice that has been issued, cancel the electronic invoice that has been issued with the same code, and send a notification using Form 04/SS-HĐĐT in Appendix IA attached to Decree No. 123/2020/NĐ-CP to the tax authority to notify the cancellation of the duplicate electronic invoices.

Therefore, when the seller issues an invoice but it is duplicated, the following procedures should be followed:

- Keep one original electronic invoice and cancel the duplicate electronic invoice with the same code.

- Send a notification to the tax authority using Form 04/SS-HĐĐT in Appendix IA attached to Decree No. 123/2020/NĐ-CP to notify the cancellation of the duplicate electronic invoices.

What are cases of stopping the use of electronic invoices in 2023 in Vietnam?

Article 16 of Decree 123/2020/NĐ-CP stipulates seven cases of stopping the use of electronic invoices in 2023, including:

- Enterprises, economic organizations, other organizations, households, and individuals whose tax registration numbers have expired;

- Enterprises, economic organizations, other organizations, households, and individuals who are in the case where the tax authority verifies and notifies that they are not operating at the registered address;

- Enterprises, economic organizations, other organizations, households, and individuals who notify the competent state authority to temporarily suspend business;

- Enterprises, economic organizations, other organizations, households, and individuals who have a notification from the tax authority to stop using electronic invoices to enforce tax debts;

- Cases of using electronic invoices to sell smuggled goods, prohibited goods, counterfeit goods, and goods infringing on intellectual property rights that are detected and reported to the tax authority by competent authorities;

- Cases of issuing electronic invoices for the purpose of selling off-the-shelf goods, providing services to embezzle money from organizations and individuals that are detected and reported to the tax authority by competent authorities;

- Cases where the business registration office, the competent state authority requests the enterprise to temporarily suspend business in the business line with conditions when it is found that the enterprise does not meet the business conditions prescribed by law.

In the case where the tax authority, based on the results of inspection and inspection, has determined that the enterprise was established to carry out the purchase, sale, and use of illegal electronic invoices or the illegal use of electronic invoices to evade taxes in accordance with the regulations, the tax authority will issue a decision to stop using electronic invoices; the enterprise will be punished according to the law.

What are the prohibited acts in the field of invoices and documents for organizations and individuals selling and providing goods and services in Vietnam?

At Clause 2, Article 5 of Decree 123/2020/NĐ-CP, there are regulations on prohibited acts in the field of invoices and documents for organizations and individuals selling and providing goods and services, including:

- Fraudulent acts such as using illegal invoices or illegally using invoices;

- Obstructing the performance of official duties by tax officials, specifically acts of obstruction that cause harm to the health and dignity of tax officials when they are inspecting and investigating invoices and documents;

- Unauthorized access, tampering with, or destroying the information system for invoices and documents;
Bribery or other acts related to invoices and documents for the purpose of making unfair profits.

Best regards!