What should be noted about service contract to provide unitization of services?

The following entry shall apply to the electronic invoice solution provider that has a TIN of the tax authority and does not apply to the seller and the buyer mentioned in Clause 1 Article 10 of Circular No. 78/2021/TT-BTC:

Regarding subjects:

- Being organizations operating in the information technology domain and established under Vietnamese law;

- Information about e-invoice services shall be published on the website of the provider;

Personnel: At least 160; 5 of university degree in information technology;

Technical infrastructure, information technology equipment and software systems must meet the following requirements:

- Provide solutions for creating, processing, and storing electronic invoices with codes of tax authorities and electronic invoices without code for the seller and the buyer in accordance with law on electronic invoices and relevant laws;

- Having solutions to receive and transmit electronic invoice data with service users; solutions to transmit and receive electronic invoice data with tax offices through organizations receiving, transmitting and storing electronic invoice data. The information during the process of receiving and transmitting data must be recorded in diary for control;

- Having solutions to copy, restore and keep confidential e-invoice data;

- Having documents on results of successful technical test on solutions to transmitting e-invoice data to providers of services of receiving, transmitting and storing e-invoices.

Criteria for providers of receipt, transmission and storage of electronic invoices are mentioned in Clause 2 Article 10 of Circular No. 78/2021/TT-BTC as follows:

Regarding subjects:

- The institution must be established under the law of Vietnam and have at least 05 years of experience in information technology;

- Information about e-invoice services shall be published on the website of the provider;

Regarding finance: Having deposited at a bank which operates lawfully in Vietnam or has a bank guarantee issued by a lawfully operating bank in Vietnam valued at VND 160; not less than VND 5 billion to settle risks and compensate for damage which may occur in the course of service provision;

Personnel: At least 20 full-time staff members specialized in information technology;

Technical infrastructure, information technology equipment and software systems must meet the following requirements:

- Provide solutions for creating, processing, and storing electronic invoices with code of the tax authority in accordance with regulations of law on electronic invoices and relevant laws;

- Having solutions to connect, receive, transmit and store e-invoices with an e-invoice service provider that has a code of the tax authority and has no code for the seller and the buyer; solutions to connect the receipt, transmission and storage of e-invoices with the tax authority. The information during the process of receiving and transmitting data must be recorded in diary for control;

- Technical infrastructure system providing electronic invoice services shall be operated in the environment of main data center and backup data center. The backup center must be at least 20 km far from the main data center and be ready to operate when the main system has problems;

- The system is capable of detecting, warning and preventing illegal access and forms of network attacks to ensure confidentiality and integrity of data exchanged between the participants;

- Having data backup and restoration systems;

- Connecting with the General Department of Taxation via the private subscriber or MPLS VPN Layer 3 or equivalent channel, including 1 main transmission channel and 2 preventive transmission channels. Using SOAP/TCP protocol to pack and receive data.

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