According to Official Dispatch 4144/TCT-CS dated October 28, 2021, the General Department of Taxation introduced 10 new contents about electronic invoice of Circular 78/2021/TT-BTC, including criteria to select an organization providing services on e-invoices.
Article table of contents
Notes when choosing an organization providing e-invoice services (Illustration image)
Specifically, the selection of an e-invoice service provider should be based on the following criteria:
* *For organizations providing e-invoice solutions with tax authority codes and no codes for sellers and buyers:
- Subject:
+ Is an organization operating in the field of information technology established under Vietnamese law.
+ Information about the e-invoice service is published on the organization's website.
-Human resources: There are at least 5 employees with university degrees majoring in information technology.
- Technical: Having technical infrastructure, information technology equipment and software systems that meet the requirements:
+ Provide solutions for creating, processing and storing e-invoice data with tax authority's code and e-invoice without code for sellers and buyers in accordance with the law on e-invoices and other relevant laws;
+ Having a solution to receive and transmit e-invoice data to service users; solution for transmitting and receiving e-invoice data with tax authorities through the organization that receives, transmits and stores e-invoice data. Information on the process of receiving and transmitting data must be logged to serve the control work;
+ Having solutions to backup, restore and secure electronic invoice data;
+ Document the results of successful technical testing on the solution of e-invoice data transmission and reception with the service provider of receiving, transmitting and storing e-invoice data.
Order of posting information on the website of the General Department of Taxation:
- Organizations providing e-invoice solutions send documents proving that they meet the criteria, including a document describing the service and a commitment to implementing the General Department of Taxation of Vietnam
Within 10 days after receiving the dossier, the General Department of Taxation shall publicly post a document describing the organization's services and commitments on the website of the General Department of Taxation.
- Organizations must be responsible for the documents provided.
In the course of operation, in case of detecting that an organization provides services in contravention of regulations, the General Department of Taxation shall notify and cancel the organization's public information on the website of the General Department of Taxation.
* *For organizations providing services of receiving, transmitting and storing e-invoice data in Vietnam:
- Subject:
+ Being an organization established under Vietnamese law, having at least 05 years of operation in the field of information technology
+ Information about the e-invoice service is published on the organization's website.
- Financial: Having a deposit at a bank lawfully operating in Vietnam or a guarantee from a bank legally operating in Vietnam with a value of not less than VND 5 billion to settle risks and compensation for damage that may occur during service provision.
- Human resources: There are at least 20 employees with university degrees majoring in information technology.
- Technical: Having technical infrastructure, information technology equipment and software systems that meet the requirements:
+ Provide solutions for creating, processing and storing e-invoice data with tax authority's code in accordance with the law on e-invoices and other relevant laws;
+ Having a solution to connect, receive, transmit and store e-invoice data with an e-invoice service provider with the tax authority's code and no code for the seller and the buyer; solution to connect, receive, transmit and store electronic invoice data with tax authorities. Information on the process of receiving and transmitting data must be logged to serve the control work;
+ The technical infrastructure system providing e-invoice services is operated on the main data center and backup data center environment. The backup center is at least 20km away from the main data center and ready to operate when the main system fails;
+ The system is capable of detecting, warning and preventing illegal access and forms of attack on the network environment to ensure the confidentiality and integrity of data exchanged between the participants;
+ Having a system for backing up and restoring data;
+ Connecting to the General Department of Taxation through a leased channel or an MPLS VPN Layer 3 channel or equivalent, including 1 main transmission channel and 2 backup channels. Each channel has a minimum bandwidth of 20 Mbps; use a Web service (Web Service) or an encrypted queue (Queue) as the method to connect; uses SOAP/TCP protocol to encapsulate and transmit data.
Procedure to sign a contract with General Department of Taxation of Vietnam:
- Organizations that fully satisfy the conditions shall send a written request for the signing of a contract to provide the service of receiving, transmitting and storing invoice data, enclosed with supporting documents, to the General Department of Taxation.
- Within 10 working days from the date the organization provides sufficient supporting documents, the General Department of Taxation shall coordinate with the organization to make technical connection and check data transmission and reception between the two parties.
After successful connection, the General Department of Taxation and the organization sign a contract to provide the service of receiving, transmitting and storing invoice data with the tax agency.
Information about the connecting organization is published on the website of the General Department of Taxation of Vietnam.
Bao Ngoc
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