Vietnam: Procedures for concluding contracts for providing authenticated e-invoice services

Vietnam: Procedures for concluding contracts for providing authenticated e-invoice services (Illustration)

Under Clause 2, Article 23 of the Draft Decree on invoices and records, the procedures for concluding contracts for providing authenticated e-invoice services and invoice data transmission and reception services in Vietnam are stipulated as follows:

- Organizations that meet the eligibility requirements specified in Article 22 of this Decree must send a written request along with the documents proving capacity and experience to the General Department of Taxation of Vietnam for concluding contracts for providing e-invoice services (including content registration for authorization of code issuance and entrustment of providing free authenticated e-invoice services for the entities mentioned in Clause 1, Article 13 of this Decree (if any)).

- Within 10 working days from the date of receipt of the complete application, the General Department of Taxation of Vietnam shall examine the application and notify of its approval or disapproval of the request for concluding contracts for providing e-invoice services, stating clearly the reason in case of disapproval.

- In case of approval by the General Department of Taxation of Vietnam, the organization shall connect to the web portal of the General Department of Taxation of Vietnam. The General Department of Taxation of Vietnam shall inspect the organization's technical infrastructure and prepare an inspection record. Within 10 working days from the date the organization meets the eligibility requirements specified in Article 22 of this Decree and successfully connects, the General Department of Taxation of Vietnam shall carry out the procedures for concluding contracts for providing e-invoice services.

- For e-invoice service providers registered as units authorized by the General Department of Taxation of Vietnam to issue TINs (meeting the eligibility requirements specified at Point d, Clause 1, Article 22 of this Decree), the General Department of Taxation of Vietnam shall consider selecting 02 organizations to authorize code issuance in case the web portal of the General Department of Taxation of Vietnam encounters issues. The content of the authorization is specified in the concluded contract.

- The General Department of Taxation of Vietnam shall publish information on e-invoice service providers, organizations authorized to issue codes, and organizations entrusted to provide free authenticated e-invoices on the web portal of the General Department of Taxation of Vietnam.

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

Thuy Tram

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