Guidelines for the application of the Regulation on the exchange of information on electronic invoices in Vietnam

Guidelines for the application of the Regulation on the exchange of information on electronic invoices in Vietnam
Nguyễn Như Mai

On May 23, 2022, the General Department of Taxation issued Official Letter 1727/TCT-QLRR guiding the Model Regulation on exchanging information on electronic invoices in Vietnam.

Specifically, the tax authority applies the model regulation of electronic invoice information exchange in Vietnam according to the following instructions:

- When an external agency/organization has a request to provide e-invoice information in Vietnam, the tax authority shall consider relevant regulations on functions, tasks, and purposes of using e-information information of the agency/organization. outside.

In case of requesting to provide e-invoice information in accordance with regulations, the tax authority and the external agency/organization shall:

Discuss and agree on specific content according to the items mentioned in the Model Regulation, ensuring compliance with state management requirements, functions, tasks, purposes of use and conditions on IT systems, regulations and standards. current information exchange.

- When drafting regulations on information exchange of e-invoices with external agencies, tax authorities should note the following principles:

+ Specify the names of external agencies/organizations applying the Regulation in the draft content.
+ Keep according to the content frame of the Model Regulation (the vertical text); Fill in the appropriate information in italics in angle brackets (< >).

+ When putting content into the regulations, it is necessary to pay attention to comply with the provisions stated in the footnote.

+ To ensure the function to meet the information search through the Vietnam e-Invoice Portal, the Tax Department/Tax Sub-Department/Regional Sub-Department of Taxation reviews the application status and sends the draft Regulation to the General Department of Tax (IT Department, Risk Management Board) before signing the Regulation.

See details in Official Dispatch 1727/TCT-QLRR dated May 23, 2022.


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