Vietnam: Procedures for disconnection for using e-invoice information

According to Article 49 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, the procedures for connection or disconnection between the information user’s system and the web portal for using e-invoice information are carried out as follows:

- The responsible applicant of the information user shall send an application for connection or disconnection to the web portal, using Form No. 01/CCTT-KN in Appendix II enclosed herewith, to the General Department of Taxation;

- Within 03 working days from receipt of the application, the General Department of Taxation shall send a written notice of approval or refusal to approve the application to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;

- If an application for connection is approved: Within 10 working days from the date of notification, the General Department of Taxation shall appoint a survey team to inspect the information user’s satisfaction of information system location and facilities requirements.

+ If the survey team comes to a conclusion that the information user’s system is satisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its eligibility for connection and cooperation in making connection between systems to provide e-invoice/electronic record information.

+ If the survey team comes to a conclusion that the information user’s system is unsatisfactory, within 10 working days, the General Department of Taxation shall notify the information user in writing of its ineligibility for connection to the web portal.

- If an application for disconnection is approved, after sending a written notification, the General Department of Taxation shall cooperate with the information user to make the requested disconnection.

View more details at the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, effective from July 01, 2022.

Le Vy

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