Vietnam: Publish methods for searching and receipt of original files of e-invoices

According to Article 55 of the Decree No. 123/2020/NĐ-CP of Vietnam’s Government, rights and obligations of sellers of goods/providers of services in use and management of invoices/records are stipulated as follows:

 A seller of goods or service provider shall have the right to:

- Generate unauthenticated e-invoices if meeting the requirements laid down in Clause 2 Article 91 of the Law on Tax Administration 2019 of Vietnam;

- Use authenticated e-invoices if being eligible as prescribed in Clauses 1, 3, 4 Article 91 of the Law on Tax Administration 2019 of Vietnam;

- Use tax authority-ordered printed invoices as prescribed in Article 24 of Decree No. 123/2020/NĐ-CP;

- Use legal invoices to serve business operations;

- File lawsuits against entities infringing upon rights to generate, issue and use legal invoices.

A seller of goods or service provider shall be obliged to:

- Issue and give invoices when selling goods or providing services to customers;

- Manage the generation of invoices as prescribed in Decree No. 123/2020/NĐ-CP;

- Register for use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/NĐ-CP if using e-invoice an transmit e-invoice data to tax authorities in case of use of unauthenticated e-invoices as prescribed in Article 22 of Decree No. 123/2020/NĐ-CP;

- Publish the methods for searching and receipt of original files of e-invoices sent from the seller to buyers;

- Submit reports on use of invoices, using Form No. BC26/HDG in Appendix IA enclosed with Decree No. 123/2020/NĐ-CP, to the supervisory tax authority in case of purchase of invoices from tax authorities;

- Send invoice data to tax authorities, using form No. 01/TH-HDDT in Appendix IA enclosed with Decree No. 123/2020/NĐ-CP, in case of use of invoices bought from tax authorities, and VAT declaration.

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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