Vietnam: Procedures for suspension of use of e-invoices from July 01, 2022

According to Article 16 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, procedures for suspension of use of e-invoices are as follows:

- The supervisory tax authority shall send a notification requesting the taxpayer to provide explanation or additional documents about its use of e-invoices.

- The taxpayer must provide such explanation or additional documents within 02 working days from receipt of the notification from the tax authority. Such explanation or additional documents may be provided directly or in writing for the tax authority.

- The taxpayer shall continue using e-invoices or provide an explanation. To be specific:

+ If the taxpayer provides adequate and convincing explanation or additional documents as prescribed, it shall continue using e-invoices.

+ If the explanation or additional documents provided by the taxpayer is/are not convincing, the tax authority shall continue requesting the taxpayer to provide additional documents. Additional documents must be submitted within 02 working days from receipt of the tax authority’s request.

- If the taxpayer fails to provide explanation or additional documents within the requested period, the tax authority shall request the taxpayer to suspend its use of authenticated e-invoices or unauthenticated e-invoices, and take further actions as prescribed.

Note: Enterprises, business entities, other organizations, household or individual businesses mentioned in Clause 1 of this Article are allowed to continue using e-invoices after informing tax authorities of business resumption, having their TIN reactivated by tax authorities, or obtaining decisions on cancellation of suspension of e-invoices from tax authorities, or upon notification by competent authorities.

During the business suspension period, if enterprises, business entities, other organizations, household or individual businesses whose business is suspended need to issue e-invoices to buyers to execute contracts which have already been signed before the date of business suspension, they shall use e-invoices which are separately provided according to the provisions in Clause 2 Article 13 hereof.

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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