Vietnam: Procedures for registration for an online account to use e-invoices

According to Article 49 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, the responsible applicant of the information user shall send an application, using Form No. 01/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation for registration of use of e-invoice information or modification thereof. Within 02 working days from receipt of the application, the General Department of Taxation shall consider approving the registration or modification thereof, and give a notice of application processing result (using Form No. 01/CCTT-NT in Appendix II enclosed herewith) to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given.

Procedures for registration, extension or revocation of accounts to access the web portal for using e-invoice information (hereinafter referred to as “user accounts”):

- The responsible applicant of the information user shall send an application, using Form No. 01/CCTT-DK in Appendix II enclosed herewith, to the General Department of Taxation for registration, extension or revocation of a user account;

- Within 02 working days from receipt of the application, the General Department of Taxation shall consider granting a new user account, extending validity period or revoking an existing user account, and give a written notification thereof to the information user. If an application is refused, reasons for such refusal must be given. Information about new user accounts shall be sent to responsible applicants from email addresses or telephone numbers officially announced by the General Department of Taxation;

- A new user account or an extended one shall be valid for 24 months or another period as requested by the information user but not exceeding 24 months from the date on which the General Department of Taxation sends its notice of application processing result to the responsible applicant of the information user.

At least 30 days before the validity period expires, the General Department of Taxation shall notify the expiring user account in writing to the responsible applicant of the information user. Such notification shall be sent in the forms of email or messages from email addresses or telephone numbers officially announced by the General Department of Taxation.

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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