Note: Instructions on some contents of electronic invoices

The General Department of Taxation has issued Official Letter 5113/TCT-CS dated December 27, 2021 guiding some contents of electronic invoices.

Note: Instructions on some contents of electronic invoices

Note: Guidance on some contents of electronic invoices (Illustration image)

1. Regarding not using the invoice issued after the taxpayer has successfully registered to use the e-invoice:

 - If the tax authority has accepted the registration of using e-invoices according to the provisions of Decree  123/2020/ND-CP  , Circular  78/2021/TT-BTC  , the enterprise or economic organization (person) taxpayers - taxpayers) must stop using e-invoices, destroy ordered paper invoices that have been announced to be issued under Decree  51/2010/ND-CP  , Decree  04/2014/ND-CP and other documents guidance of the Ministry of Finance.

Order and procedures for destruction comply with the provisions of Article 27 of Decree 123/2020/ND-CP.

- While Circular 39/2014/TT-BTC is in effect, the Tax Department can instruct taxpayers to send: Notice of invoice cancellation (Form TB03/AC) and report on usage invoice (BC26) according to the instructions in Circular 39/2014/TT-BTC for tax authorities to enter into the Print Management application. At the same time, the tax authority issues a notice that the taxpayer's invoice has expired.

2. About using accounting software when using e-invoices with tax authority's code

The Law on Tax Administration, Decree 123/2020/ND-CP  and Circular  78/2021/TT-BTC  do not stipulate that when a taxpayer uses an e-invoice with a tax authority's code, a software is required. accountant connected with e-invoice making software.

Therefore, in case the taxpayer uses an e-invoice with a tax authority's code, it is not necessary to have an accounting software, but only an e-invoice-making software with an Internet connection to create and send an e-invoice to the tax authority for approval. issue codes and ensure the transmission of e-invoice data to buyers, use e-invoices with codes of tax authorities.

3. Regarding the registration of simultaneous use of two types of e-invoices with and without the tax authority's code

Pursuant to Clauses 1 and 2, Article 91 of the Law on Tax Administration 2019 :

- Enterprises and economic organizations use e-invoices with tax authorities' codes when selling goods or providing services. In case an enterprise has many business activities:

+ For business activities in the fields or satisfying the provisions of Clause 2, Article 91 of the Tax Administration Law 2019 above, the enterprise registers to use e-invoices without the tax authority's code;

+ For other business activities that do not belong to the fields or do not meet the requirements of Clause 2, Article 91 of the Tax Administration Law 2019 above, the enterprise shall register to use e-invoices with the tax authority's code.

- Recommend the Tax Department to review the reality to consider which businesses need to register to use both types of e-invoices with and without the tax authority's code. In the immediate future, the tax authority will guide taxpayers to register to use e-invoices with/without the tax authority's code according to the list of tax authorities classified and input into the e-invoice system. Based on the actual implementation, the General Department of Taxation will upgrade the application to ensure that taxpayers are registered to use both types of e-invoices with and without the tax authority's code. After that, the Tax Department will review and guide taxpayers to convert if necessary.

4. Regarding the use of multiple e-invoices with the tax authority's code when requesting invoices for each time they arise

Pursuant to the provisions of Clause 2, Article 13 of Decree 123/2020/ND-CP :

In case an enterprise is forced to owe tax by stopping the use of invoices that provide goods and services to many different customers, when applying for an electronic invoice with the tax authority's code for each issuance, If the enterprise is born, the enterprise is requested to use many e-invoices at one time and the enterprise must pay the full amount of tax payable as prescribed or pay 18% of the revenue on the used invoice as prescribed at point d, clause 2 of this article. 4 Article 34 of Decree 126/2020/ND-CP .

5. Regarding the fact that the tax authority has notified the taxpayer (NTT) to apply the e-invoice with the code, but the taxpayer registers to apply the e-invoice without the code

Pursuant to the provisions of Article 91 of the Law on Tax Administration 2019 :

- When receiving the registration for using e-invoices (under Form No. 01/DK HDDT issued together with Decree 123 ) from the taxpayer who is an organization or enterprise that has registered an e-invoice without a code, the tax authority compares it with the Notice on the use of e-invoices. using the form of invoices (with or without code) sent to taxpayers and instructing taxpayers to receive notification of acceptance from tax authorities to change registration information to use invoices with agency codes. tax to send back to the tax authority in case the tax authority has notified the taxpayer to use the e-invoice with the tax authority's code.

The e-invoice system has added a function for tax authorities to enter a list of taxpayers using invoices with code and further compare this condition before creating a notice of acceptance or disapproval of the taxpayer's registration for using electronic invoices. . The e-invoice system has also upgraded to support leaders, tax officials can actively choose whether to accept / not accept the taxpayer's e-invoice registration according to the actual processing of the taxpayer's e-invoice registration.

- In case the taxpayer does not send changes in information to register the use of an e-invoice with the tax authority's code (in the case where the tax authority has notified the taxpayer to use an e-invoice with the tax authority's code), the tax authority shall evaluate the level of risk to issue a decision on inspection at the enterprise's headquarters in accordance with Circular  31/2021/TT-BTC to check the satisfaction of IT infrastructure conditions specified in Clause 2, Article 91 of the Law on Tax Administration .

In case the taxpayer does not meet the conditions to use the e-invoice without the tax authority's code, the tax authority shall notify in writing of the request for the taxpayer to switch to the application of the e-invoice with the tax authority's code.

Jewel

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