What are the requirements for providing electronic invoice services?

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According to the provisions of Circular 68/2019/TT-BTC guiding the implementation of certain articles of Decree 119/2018/ND-CP on electronic invoices when selling goods and providing services, organizations providing electronic invoice data transmission and receipt services, organizations providing electronic invoices with tax authority codes, and organizations providing electronic invoices without tax authority codes must meet the following four conditions:

First, in terms of entities: There must be experience in developing IT solutions and solutions for electronic data interchange between organizations, specifically:

- Have at least 5 years of operation in the field of information technology.- Have deployed IT systems and applications for at least 10 organizations.- Have deployed electronic data interchange systems between branches of enterprises or between organizations.

Second, in terms of finance: There must be a commitment from a legally operating credit institution in Vietnam with a value exceeding 5 billion VND to address risks and compensate for damages that may occur during the provision of services.

Third, in terms of personnel: There must be at least 20 technical staff with university degrees in information technology, including experienced personnel in network administration and database management. Additionally, there should be technical staff available 24/7 to maintain the stable operation of the electronic data interchange system and support users of electronic invoice services.

Fourth, in terms of technology: Must have equipment systems, technology, and data backup processes at the main data center as prescribed in point d, clause 1, Article 32 of Decree 119/2018/ND-CP; must have backup equipment systems and technology located at a backup center at least 20 km away from the main data center, ready to operate when the main system encounters issues; at the same time, the electronic invoice data exchange connection with the tax authority must meet the following requirements:

+ Connect to the tax authority through a leased line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 2 backup transmission channels. Each transmission channel must have a minimum bandwidth of 10 Mbps.+ Use Web Service or Message Queue (MQ) with encryption as the method of connection.+ Use the SOAP protocol to package and exchange data.

Nguyen Trinh

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