General Department of Taxation of Vietnam announces the upgrade of the communication axis system

General Department of Taxation of Vietnam announces the upgrade of the communication axis system (Image from the Internet)

The General Department of Taxation issued Official Dispatch 757/TCT-CNTT on February 21, 2025, regarding the upgrade of the transmission axis system.

General Department of Taxation of Vietnam announces the upgrade of the communication axis system

The General Department of Taxation plans to suspend the information exchange system to upgrade its infrastructure and enhance security protocols. During the upgrade period, the functions for data transmission and receipt with commercial banks, T-VAN, electronic invoice transmission units, SSC, Traffic Police Department, Immigration Department, State Treasury, Ministry of Industry and Trade, Ministry of Natural Resources and Environment, and Ministry of Finance will be temporarily suspended.

- Suspension period: from 18:00 on February 22, 2024 (Saturday) to 06:00 on February 23, 2024 (Sunday).

- Upgrade contents:

+ Upgrade the devices of the information exchange system.

+ Upgrade the transmission and receipt protocol via web service TLS 1.3 in compliance with the information security requirements as per Official Dispatch No. 313/TCT-CNTT dated January 25, 2024, from the General Department of Taxation.

To facilitate coordination, the General Department of Taxation requests the following: Temporary suspension of data transmission, reconciliation, and checking, and cooperate with the General Department of Taxation to resolve any issues (if any). Entities are required to provide and send contact information for coordination via Mrs. Hoang Thi Hai Yen - Senior Specialist - IT Department (via email hthyen@gdt.gov.vn, telephone number 024.37689679 - ext 6456) and to the mailbox nhomhttdt@gdt.gov.vn on February 20, 2025.

What does an electronic invoice in Vietnam include?

As stipulated in Article 10 of Decree 123/2020/ND-CP, the basic contents of an electronic invoice include:

- Invoice name, invoice symbol, invoice form symbol

- Invoice series applicable to invoices issued under the tax authority's printing as per the guidance of the Ministry of Finance.

- Invoice number

- Name, address, and tax identification number of the seller

- Name, address, and tax identification number of the buyer

- Name, unit of measure, quantity, unit price of goods or services, total amount excluding VAT, VAT rate, total VAT amount according to each tax rate, total VAT amount, and total amount payable including VAT.

- Signature of the seller, signature of the buyer.

- Invoice creation date

- Digital signature date on the electronic invoice

- Tax agency code for electronic invoices with

- Fees, charges belonging to the state budget, commercial discounts, promotions (if any), and other related contents (if any).

- Name and tax identification number of the organization printing invoices for invoices issued by the tax authority.

- Characters, numbers, and currency shown on the invoice.

- Other contents on the invoice: Apart from the above contents, businesses, organizations, household businesses, and individuals may add additional information such as logos to represent the brand or image of the seller. Depending on the characteristics and nature of transactions and management requirements, the invoice may include information on sales contracts, transport orders, customer codes, and other information.

Additionally, Clause 14 Article 10 of Decree 123/2020/ND-CP regulates certain cases where electronic invoices are not required to contain all the above contents.

What are illegal acts reagarding use of invoices and documents in Vietnam?

According to Clause 1 Article 4 of Decree 123/2020/ND-CP, seven illegal acts involving the use of invoices and documents include:

- Fake invoices and documents;

- Invoices or documents that have not been activated for use or have expired;

- Invoices suspended from use during the enforcement period by the method of suspending invoice use, except in cases where use is permitted by the tax authority's notification;

- Electronic invoices not registered for use with the tax authority;

- Electronic invoices lacking a code from the tax authority in cases required to have such a code;

- Purchase invoices for goods or services with an invoice date after the tax authority determines that the seller is no longer operating at the registered business address with the competent state authority;

- Invoices, documents for goods or services with an invoice, document creation date prior to the determination date that the issuer of the invoice, document is not operating at the registered business address or without a notification from the tax authority regarding the issuer not operating at the registered address, yet the tax authority, police or other competent agencies have concluded they are illegal invoices or documents.

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