Where to buy tax authority-ordered printed invoices in Vietnam?

Where to buy tax authority-ordered printed invoices in Vietnam?

Pursuant to Article 23 of the Decree 123/2020/ND-CP stipulating that Departments of Taxation in provinces and centrally-affiliated cities (hereinafter referred to as “provincial Departments of Taxation”) may order the printing of invoices resold to the following entities:

1. Enterprises, business entities, and household or individual businesses mentioned in Clause 1 Article 14 hereof if they do not have electronic transactions with tax authorities, IT infrastructure, accounting software systems or e-invoicing software functioning as the tools of using e-invoices and transmitting e-invoice data to buyers and tax authorities.

Enterprises, business entities, and household or individual businesses may buy invoices from tax authorities for a period of up to 12 months while tax authorities must have solutions for gradually converting to the use of e-invoices. Before using e-invoices, business entities, and household or individual businesses must apply for use of authenticated or unauthenticated e-invoices (if eligible) in accordance with the provisions in Article 15 hereof.

2. Enterprises, business entities, and household or individual businesses during the period of failure of the tax authority’s authentication code issuing system as prescribed in Clause 2 Article 20 hereof.

As regulations above, you can buy tax authority-ordered printed invoices at Departments of Taxation in provinces and centrally-affiliated cities.

What documents are included in the application for first-time tax authority-ordered printed invoice purchase applicable to household business in Vietnam?

Pursuant to Clause 1, Article 24 of the Decree 123/2020/ND-CP stipulating that an enterprise, business entity, or household or individual business that is eligible to buy invoices from the tax authority (hereinafter referred to as “buyer”) shall submit an application for invoice purchase (using Form No. 02/DN-HDG in Appendix IA enclosed herewith), accompanied by the following documents, to the tax authority:

a) The buyer (the applicant or person authorized in writing by the enterprise, business entity, or household or individual business as prescribed by law) shall present his/her unexpired ID card or citizen’s identity card;

b) The buyer that buys invoices for the first time shall provide a commitment (using Form No. 02/CK-HDG in Appendix IA enclosed herewith) on its business location which must be same as that specified in the certificate of enterprise registration, certificate of branch registration, certificate of household business registration, taxpayer registration certificate, TIN notification, investment registration certificate, certificate of cooperative registration or establishment decision issued by a competent authority;

c) The buyer shall take responsibility to write or stamp name, address and TIN on copy 2 of every purchased invoice before taking them from the tax authority’s premises.

As regulations above, the application for first-time tax authority-ordered printed invoice purchase applicable to household business in Vietnam shall include an application for invoice purchase, ID card or citizen’s identity card, authorization letter (in case the buyer is authorized), a commitment on its business location which must be same as that specified in the certificate of household business registration.

Best regards!