Procedure for Signing a Service Contract for Electronic Invoicing with Codes

Procedure for signing service contracts for electronic invoices with tax code (Illustration)

Under Clause 2, Article 23 of the Draft Decree on invoices and documents, the procedure for signing service contracts for electronic invoices with tax code and the service for transmitting and receiving invoice data is stipulated as follows:

- Organizations that meet the conditions specified in Article 22 of this Decree must send a document along with the dossier proving capacity and experience to the General Department of Taxation to request the signing of a service contract for electronic invoices (including content registration for authorization of code issuance and entrustment of providing free electronic invoice services with tax codes for the subjects mentioned in Clause 1, Article 13 of this Decree (if any)).

- Within 10 working days from the date of receipt of the complete dossier, the General Department of Taxation shall examine the dossier and notify of its approval or disapproval of the request to sign a service contract for electronic invoices, stating clearly the reason in case of disapproval.

- In case of approval by the General Department of Taxation, the organization shall connect to the electronic portal of the General Department of Taxation. The General Department of Taxation shall inspect the organization's technical infrastructure and prepare an inspection report. Within 10 working days from the date the organization meets the conditions specified in Article 22 of this Decree and successfully connects, the General Department of Taxation shall carry out the procedures for signing a contract with the organization providing electronic invoice services.

- For organizations providing electronic invoice services registered as units authorized by the General Department of Taxation to issue tax codes (meeting the conditions specified at Point d, Clause 1, Article 22 of this Decree), the General Department of Taxation shall consider selecting 02 organizations to authorize code issuance in case the electronic portal of the General Department of Taxation encounters issues. The content of the authorization is specified in the signed contract.

- The General Department of Taxation shall publish information on organizations providing electronic invoice services, organizations authorized to issue codes, and organizations entrusted to provide free electronic invoices with tax codes on the electronic portal of the General Department of Taxation.

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

Thuy Tram

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