Procedure for suspension of use of e-invoices in Vietnam

Procedure for suspension of use of e-invoices in Vietnam (Illustration)

In Draft Decree stipulating regulations on invoices and records, the procedure for suspending the use of electronic invoices is specified as follows:

- The governing tax authority sends a notice to the taxpayer who falls under points dd, e, g of Clause 1 of this Article, requesting the taxpayer to provide explanations or to supplement information and records related to the use of electronic invoices.

- The taxpayer must provide explanations or supplement information and records within 2 working days from the date the tax authority issues the notice. The taxpayer may come to the tax authority to explain directly or supplement information and records in written form.

- The taxpayer may continue to use electronic invoices or provide additional explanations, specifically:- In cases where the taxpayer has provided explanations or supplemented information and records fully and proves the use of electronic invoices in accordance with legal regulations, the taxpayer continues to use electronic invoices.- In cases where the taxpayer has provided explanations or supplemented information and records but does not prove the use of electronic invoices in accordance with legal regulations, the tax authority continues to issue a notice requiring the taxpayer to supplement information and records. The deadline for supplementation is 2 working days from the date the tax authority issues the notice.

- If the deadline stated in the notice expires and the taxpayer does not provide explanations or supplement information and records, the tax authority issues a notice to suspend the issuance of electronic invoice codes or a notice requesting the taxpayer to cease using electronic invoices without codes from the tax authority, and handles the matter according to regulations.

In the case where an enterprise, economic organization, other organization, household, or individual business temporarily suspends business operations but needs electronic invoices for delivery to buyers to execute contracts signed before the business suspension date, the enterprise, economic organization, other organization, household, or individual business must notify the tax authority in writing to continue using electronic invoices.

More details can be found in Draft Decree stipulating regulations on invoices and records.

Thuy Tram

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