Vietnam: Time limit for using e-invoice information by texting is 24 months

- The responsible applicant of the inspecting authority shall send an application, using Form No. 01/CCTT-NT in Appendix II enclosed herewith, to the General Department of Taxation for registration, extension or cancellation of provision of e-invoice information in the messaging form;

- Within 02 working days from receipt of the application, the General Department of Taxation shall consider approving the application and give a written notification thereof to the responsible applicant of the information user. If an application is refused, reasons for such refusal must be given;

- The registration or extension of provision of e-invoice information in the messaging form 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.

Note: At least 30 days before the validity period of provision of e-invoice information in the messaging form expires, the General Department of Taxation shall give a written notification thereof 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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