Methods for the Electronic Portal to Receive Information About Electronic Invoices of Taxpayers Sent to Tax Authorities

Methods of Receiving Electronic Invoice Information via the Portal from Taxpayers to the Tax Authorities

Based on Clause 1, Article 6 of the Electronic Invoice Management Process issued under Decision 1447/QD-TCT in 2021, the methods of receiving electronic invoice information via the Portal from taxpayers to the Tax Authorities are as follows:

a) Direct reception on the Portal (for taxpayers who use electronic invoices with codes that do not require service fees or electronic invoices generated on a case-by-case basis, using the electronic invoice services directly on the Portal).

b) Direct reception from businesses/organizations with direct connections (for businesses/organizations with direct connections).

c) Reception through intermediary organizations (for taxpayers not in cases specified in point a, point b of Clause 1 of this Article).

Procedure for Verifying Information, Content of Information for Verifying Electronic Invoices

Based on Clause 2 of this Article, the procedure for verifying information, and the content of information for verifying electronic invoices is as follows:

a) Steps for verifying information:

- Verification step 1: The Portal automatically verifies the information about electronic invoices (operational status of the taxpayer, tax authority management information, data standards, digital signature of the taxpayer, validity of the Data Reception, Transmission, and Storage Contract for electronic invoices, etc.) and sends a notification to the taxpayer no later than 15 minutes after receiving the taxpayer's file. Specifically for electronic invoices requesting the code of the Tax Authority, the Portal performs verification and responds no later than 5 minutes after receiving the electronic invoice.

- Verification step 2: The electronic invoice system continues to automatically verify the information within the scope of the database that contains information for verification. For content that the electronic invoice system does not have sufficient information to verify automatically, tax officers will conduct verification according to the regulations in this process. The verification results are sent to the taxpayer according to the regulations in this process.

b) Content of verification information:

- Detailed content of the verification information for each processing transaction is specified in detail in Chapter II of this Process.

- For delegated invoices, the verification information regarding delegation includes: Invoice form code, delegated invoice code, delegation period, digital signature of the delegatee, operational status of the delegatee, taxpayer identification number of the seller (the delegator) on the invoice prepared by the delegatee.

- For information about invoices sent through intermediary organizations, the verification information regarding intermediary organizations includes: operational status, digital signature validity.

Sincerely!