Cases in which an authenticated e-invoice is provided separately in Vietnam

Cases in which an authenticated e-invoice is provided separately in Vietnam 

Pursuant to Point a, Clause 2, Article 13 of Decree 123/2020/ND-CP, types of invoices to be issued provided separately are specified as follows:

(1) Authenticated e-invoices that are sales invoices are provided separately in the following cases:

- Household and individual businesses specified in Clause 4 Article 91 of the Law on Tax Administration 2019 that are not qualified to use authenticated e-invoices but need to provide invoices for their clients;

- Non-business organizations that sell goods or services on an occasional basis;

- Any enterprise that liquidates its assets after its dissolution, bankruptcy or TIN invalidation and thus needs to provide invoices for the buyers;

- Any enterprise, business entity, household business or individual business that pays VAT directly and:

+ Ceases business operation without completing procedures for TIN invalidation, liquidates assets and thus needs to provide invoices for the buyers;

+ Suspends business operation and needs to provide invoices for customers to execute the contracts concluded before the date on which the tax authority notifies the business suspension;

+ Is banned from using invoices by the tax authority.

(2) Authenticated e-invoices that are VAT invoices are provided separately in the following cases:

- Any enterprise, business entity or other organization paying VAT following credit-invoice method and:

+ Ceases business operation without completing procedures for TIN invalidation, liquidates assets and thus needs to provide invoices for the buyers;

+ Suspends business operation and needs to provide invoices for customers to execute the contracts concluded before the date on which the tax authority notifies the business suspension;

+ Is banned from using invoices by the tax authority.

- In case a state-owned organization that does not pay VAT following credit-invoice method sells its assets at auction and the selling prices are inclusive of VAT according to the auction documents approved by a competent authority, VAT invoices shall be provided for giving to the buyers.

Cases in which an authenticated e-invoice is provided separately in Vietnam (Internet image)

Making authenticated e-invoices to be issued provided separately in Vietnam

Enterprises, business entities, other organizations, household businesses and individual businesses eligible for separate provision of authenticated e-invoices shall submit the application for provision of authenticated e-invoices to the tax authority and enter the tax authority’s e-invoice system to generate e-invoices.

After the applicant has fully declared and paid VAT, personal income tax, corporate income tax, other taxes and fees (if any), the tax authority shall authenticate the e-invoices generated by the applicant.

The applicant shall be held responsible for the accuracy of information on the e-invoices authenticated separately by the tax authority.

Tax authorities providing separate authenticated e-invoices in Vietnam

- For organizations and enterprises: The tax authority in charge of the area where the organization or enterprise applies for taxpayer registration, the area in which the organization is headquartered according to the decision on establishment, or the area in which goods/services are sold.

- For household businesses and individual businesses:

+ A household business or individual business with a fixed business location shall submit the application for provision of authenticated e-invoices to the Sub-department of taxation of the district where the household or individual business is located.

+ A household business or individual business without a fixed business location shall submit the application for provision of authenticated e-invoices to the Sub-department of taxation of the district where they register or reside.

Mai Thanh Loi

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