Vietnam: Registration before using electronic invoices is required

Vietnam: Registration before using electronic invoices is required (Illustrative photo)

According to the regulations in Article 14 of the Draft Decree on invoices and records, the registration for using electronic invoices in Vietnam is carried out as follows:

- Enterprises, business entities, other organizations, household businesses, and individual businesses register to use electronic invoices through the General Department of Taxation of Vietnam's web portal following Form No. 01 Appendix 1 issued together with this Decree.

The General Department of Taxation of Vietnam's web portal receives the registration for using electronic invoices from enterprises, business entities, other organizations, household businesses, and individual businesses and sends a notification via e-invoice service provider after receiving the registration to use electronic invoices to confirm the submission of the registration file for using electronic invoices.

- Within 1 working day from the date of receiving the registration for using electronic invoices, the tax authority is responsible for sending a notification according to Form No. 02 Appendix 1 issued together with this Decree to enterprises, business entities, other organizations, household businesses, and individual businesses about whether the registration for using electronic invoices is accepted in case of valid registration without errors or not accepted in case the registration for using electronic invoices does not meet the conditions for acceptance or has errors.

- From the time of using electronic invoices as prescribed in this Decree, enterprises, business entities, other organizations, household businesses, and individual businesses must stop using e-invoices that have been notified for issuance under previous regulations, stop using paper invoices that have been notified for issuance but have not been used (if any).

- On a monthly basis, the supervisory tax authority reviews enterprises, business entities, household businesses, and individual businesses using authenticated electronic invoices without charge; sends a notification according to Form No. 07/HDPT Appendix 1 issued together with this Decree to businesses, business entities, household businesses, and individual businesses to inform them of the transition to using authenticated electronic invoices through e-invoice service provider and performs the change of information for using authenticated electronic invoices as prescribed in Clause 4 of this Article.

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

Thuy Tram

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