Regulations on handling of issues related to authenticated e-invoices in Vietnam

Regulations on handling of issues related to authenticated e-invoices in Vietnam (Internet image)

1. What is an e-invoice?

According to Clause 2, Article 3 of Decree 123/2020/ND-CP, an e-invoice means an invoice, with or without the tax authority’s authentication code, in the form of electronic data, issued by the goods seller or service provider by using electronic instruments to record information on the sale of goods or service provision in accordance with regulations of the Law on accounting and the Law on taxation;

Including the invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:

- Authenticated e-invoice means an e-invoice that is granted an authentication code by the tax authority before it is sent to the buyer by the goods seller or service provider.

The authentication code on an e-invoice is a unique serial number generated by the tax authority’s system and a series of characters encoded by the tax authority based on the information specified by the seller on the invoice.

- Unauthenticated e-invoice means an e-invoice that is sent to the buyer by the goods seller or service provider without the tax authority’s authentication code.

2. Regulations on handling of issues related to authenticated e-invoices in Vietnam

Regulations on handling of issues related to authenticated e-invoices in Vietnam according to Article 20 of Decree 123/2020/ND-CP are as follows:

- If the seller is unable to use authenticated e-invoices because of certain issues, the seller shall inform the tax authority or relevant service provider for assistance. While the issues are being fixed, the seller may use authenticated e-invoices at the tax authority’s premises.

- In case of issues of the tax authority’s authentication code issuing system, the General Department of Taxation shall use the backup system and make an announcement of such issues on its website.

The General Department of Taxation may authorize some qualified e-invoice service providers to grant authentication codes while the issues are being fixed.

While the issues are being fixed, the tax authority may sell tax authority-ordered printed invoices to some organizations and individuals. After the issues are successfully fixed: 

The tax authority shall give a notice to relevant organizations and individuals to continue their use of authenticated e-invoices and submit reports (using form No. BC26/HDG in Appendix IA enclosed with Decree 123/2020/ND-CP) on their use of physical invoices purchased from the tax authority within 02 working days from the date specified in the tax authority’s notice.

Form No. BC26/HDG in Appendix IA

- In case of issues of the system of e-invoice service provider, the service provider shall inform the sellers and request the General Department of Taxation for assistance. The service provider shall quickly fix the issues and assist sellers in creating e-invoices and sending them to the tax authority for authentication as soon as possible.

- In case the web portal of the General Department of Taxation is unable to receive e-invoice data due to technical issues, the General Department of Taxation shall post a notice on its web portal.

The organizations, enterprises and e-invoice service providers shall not transmit e-invoice data to tax authorities during this period.

Within 2 working days from the day on which the General Department of Taxation posts another notice that its web portal is operational, relevant organizations and e-invoice service providers shall transmit e-invoice data to tax authorities.

Transmission of e-invoice data to tax authorities after a notice of technical issues is posted on the web portal of General Department of Taxation will not be considered to be late.

Quoc Dat

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