What is the time limit for provision of e-invoice information in Vietnam?

What is the time limit for provision of e-invoice information in Vietnam?

I want to ask about the time limit for provision of e-invoice information in Vietnam. Thank you!

Answer:

Pursuant to Article 51 of the Decree 123/2020/NĐ-CP stipulating the time limit for provision of e-invoice information in Vietnam as follows:

Within 05 minutes from receipt of the request, a response shall be sent from the web portal to the information user to provide:

- E-invoice information

Reasons must be provided in case the system fails or no e-invoice information is found.

- If a large amount of information is requested, the time limit for information provision shall be notified by the General Department of Taxation.

What are responsibilities of e-invoice information users in Vietnam?

I want to know about the responsibilities of e-invoice information users in Vietnam. Thank you!

Answer:

Pursuant to Article 53 of the Decree 123/2020/NĐ-CP stipulating responsibilities of e-invoice information users in Vietnam as follows:

- Use e-invoice information for intended purposes and serving professional operations within functions and tasks of the information user, and in a manner that complies with regulations of the Law on protection of state secrets.

- Prepare appropriate technical facilities and equipment to ensure searching, connection and use of e-invoice information.

- Apply for the right to access, search and use e-invoice information.

- Manage and keep confidentiality of information about the user account which is used for accessing the web portal, or the telephone number which is used for receiving e-invoice/electronic record information messaged by the General Department of Taxation.

- Ensure the development and operation of the system receiving e-invoice information.

Which agency shall provide e-invoice information in Vietnam?

According to the latest regulations, which agency shall provide e-invoice information in Vietnam? Thank you!

Answer:

Pursuant to Clause 1 Article 46 of the Decree 123/2020/NĐ-CP stipulating as follows:

- The General Department of Taxation shall provide e-invoice information at the request of central authorities and organizations performing state management tasks.

- Provincial Departments of Taxation, and Sub-departments of Taxation shall provide e-invoice information at the request of regulatory authorities and organizations performing state management tasks of the same level.

Best regards!