Vietnam: Guidelines for registration for use of authenticated e-invoices

According to Article 14 of Decree No. 119/2018/ND-CP of Vietnam’s Government, enterprises, economic or other organizations, business households or individuals falling into the cases in which they are required to use authenticated e-invoices shall register for the access to authenticated e-invoices at the Web Portal of the General Department of Taxation.

The registration information is provided in the Registration Form No. 01 hereto appended.

Part of the Registration Form

DOWNLOAD Form of registration/change of information for the use of e-invoices

The tax authority shall be responsible for sending enterprises, economic or other organizations, business households or individuals a written notification of acceptance or refusal of the registration for permission to use authenticated e-invoices through the Web Portal of the General Department of Taxation within 01 working day after receipt of the application for registration for use of e-invoices from these enterprises, economic or other organizations, business households or individuals.

From the date on which authenticated e-invoices are used, enterprises, economic or other organizations or business households or individuals shall be bound to destroy paper invoices which remain unused (if any) in accordance with regulations in force.

In case where there is any change in information provided to register use of e-invoices, enterprises, economic or other organizations, business households or individuals shall make such change and re-submit their registration information as the process for new registration.

The in-charge tax authority shall check which enterprises, economic organizations, business households or individuals use authenticated e-invoices without having to pay charges and send a notification by using the Form No. 07 hereto appended to those bound to change to authenticated e-invoices through organizations providing e-invoice services.

Moreover, also according to Decree No. 119/2018/ND-CP, the tax authority shall cease to grant access to e-invoices in the following cases:

1. Enterprises, economic or other organizations, business households or individuals have their tax identification numbers which are invalidated;

2. Enterprises, economic or other organizations, business households or individuals fall into the cases in which tax authorities verify and inform that they are not operating at the registered addresses;

3. Enterprises, economic or other organizations, business households or individuals inform their temporary business closure to competent regulatory authorities;

4. Enterprises, economic or other organizations or business households or individuals receive the tax authority’s notification of suspension of use of e-invoices for the purpose of enforcement of payment of tax debts owed;

5. Those fall into other cases under the regulations of the Ministry of Finance.

- Nguyen Trinh -

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