Mandatory Registration Required Before Using Electronic Invoices

Required registration before using electronic invoices (Illustrative photo)

According to the regulations in Article 14 of the DraftDecree on invoices and documents, the registration for using electronic invoices is carried out as follows:

- Enterprises, economic organizations, other organizations, households, and individuals doing business register to use electronic invoices through the General Department of Taxation's electronic portal following Form No. 01 Appendix 1 issued together with this Decree.

The General Department of Taxation's electronic portal receives the registration for using electronic invoices from enterprises, economic organizations, other organizations, households, and individuals doing business and sends a notification via the electronic invoice service provider after receiving the registration to use electronic invoices to confirm the submission of the registration file for using electronic invoices.

- Within 1 working day from the date of receiving the registration for using electronic invoices, the tax authority is responsible for sending a notification according to Form No. 02 Appendix 1 issued together with this Decree to businesses, economic organizations, other organizations, households, and individuals doing business about whether the registration for using electronic invoices is accepted in case of valid registration without errors or not accepted in case the registration for using electronic invoices does not meet the conditions for acceptance or has errors.

- From the time of using electronic invoices as prescribed in this Decree, enterprises, economic organizations, other organizations, households, and individuals doing business must stop using the electronic invoices that have been notified for issuance under previous regulations, stop using paper invoices that have been notified for issuance but have not been used (if any).

- On a monthly basis, the direct managing tax authority reviews enterprises, economic organizations, households, and individuals doing business using tax authority-coded electronic invoices without charging and sends a notification according to Form No. 07/HDPT Appendix 1 issued together with this Decree to businesses, economic organizations, households, and individuals doing business to inform them of the transition to using tax authority-coded electronic invoices through the electronic invoice service provider and performs the change of information for using tax authority-coded electronic invoices as prescribed in Clause 4 of this Article.

More details can be found in the DraftDecree on invoices and documents.

Thuy Tram

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