Vietnam: Notice on new regulations regarding 07 cases where the tax authority shall suspend the issuance of authentication codes to electronic invoices

02:05, 10/07/2024

Recently, the Ministry of Finance of Vietnam issued Circular 68/2019/TT-BTC guiding the implementation of electronic invoices, which has stipulated several changes in the use of electronic invoices.

It is noteworthy that specific regulations outline 07 cases in which the tax authorities will discontinue the issuance of electronic invoice codes. These include 04 cases as stipulated in Point a, b, c, d Clause 1 Article 15 of Decree 119/2018/ND-CP as follows:

No.	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

Additionally, Circular 68/2019/TT-BTC has introduced 03 new cases to clarify Point d Clause 1 Article 15 of Decree 119/2018/ND-CP as follows:

No.	New cases
1	Authenticated electronic invoices are used to sell smuggled goods, banned goods, goods violating intellectual property rights as informed by competent authorities
2	Authenticated electronic invoices are used for short selling goods or services for fraudulent purposes as informed by competent authorities
3	A business registration authority or competent authority requests the enterprise to suspend operation in a conditional business line after find that the enterprise does not fully satisfy the conditions prescribed by lawsoft. If the tax authority, through inspection, discovers that the enterprise is established for the purpose of trade and use of illegal electronic invoices or illegal use electronic invoices, the enterprise shall face administrative penalties and be suspended from use of authenticated electronic invoices

Note: When the issuance of electronic invoice codes is suspended, the seller of goods or services, as an enterprise or economic organization, is prohibited from issuing electronic invoices without tax authority codes to deliver to the buyer as stipulated in Clause 1 Article 15 of Circular 68/2019/TT-BTC.

More details can be found in Circular 68/2019/TT-BTC of the Ministry of Finance of Vietnam, effective from November 14, 2019.

Lan Anh

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