Procedures for upgrading process of warning function for using e-invoices in Vietnam

 Procedures for upgrading process of warning function for using e-invoices in Vietnam

The procedures for upgrading the warning function for using e-invoices on the e-invoice management application in Vietnam is as follows:

- Step 1: Based on the list of taxpayers subject to the scope of the warning function for using e-invoices on the e-invoice management application, Provincial Departments of Taxation shall review, update and standardize names of tax management offices/teams, names and email addresses of tax officials in charge of managing taxpayers on the centralized tax management system as prescribed.

- Step 2: Based on data of taxpayers, the application will automatically create the list of taxpayers subject to warning for using e-invoices, send it to heads of tax authorities, managers of tax management offices/teams and tax officials in charge of managing taxpayers. Based on received notification, the tax official will access the application, search for information and data of the taxpayer, and thoroughly implement operational measures for identifying risks from the taxpayer’s use of e-invoices.

- Step 3: After completing the review, the tax official shall take the following actions:

+ If the information/data on the application is found not to conformable with actual status, the tax official shall update the application with actual information/data which shall be then submitted to the relevant office’s head for approval. Such data will be used for determining the warning level on the application until data is provided by the taxpayer.

+ If any risks from the taxpayer’s use of e-invoices are identified, the tax official shall promptly follow the steps in relevant operational processes to check and inspect the taxpayer’s use of e-invoices as prescribed.

Implementation time: From April 10, 2024, the warning function for using e-invoices on the e-invoice management application will be run every day.

Provincial Departments of Taxation shall assign tax officials in charge of managing taxpayers to review information and data of taxpayers from the day on which the application is run. Notifications will be automatically sent by the application to taxpayers from April 15, 2024.

More details can be found in Official Dispatch 1415/TCT-QLRR dated April 5, 2024.

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