The seller of goods or the provision of services is an enterprise, economic organization, or other organization that is authorized to authorize a third party (the party that has an affiliated relationship with the seller and is eligible to use e-invoices and not in the case of discontinuing the use of e-invoices) to make e-invoices for the sale of goods and services.
Article table of contents
Notes when authorizing e-invoices from July 1, 2022 (Illustration image)
According to Point a, Clause 1, Article 3 of Circular 78/2021/TT-BTC of Vietnam, goods sellers and service providers being enterprises, economic organizations and other organizations may authorize a third party who is a party that has an affiliated relationship with the seller, is eligible to use e-invoices and is not in the case of stopping using e-invoices as prescribed in Article 16 of Decree 123/2020 /ND-CP to issue electronic invoices for the sale of goods and services.
Affiliate relationship is determined according to the provisions of the law on tax administration of Vietnam
Article 16. Stopping the use of e-invoices
1. Enterprises, economic organizations, other organizations, business households and individuals in the following cases shall stop using e-invoices with tax authority's code, and stop using e-invoices without the tax authority's code. tax authorities:
a) Enterprises, economic organizations, other organizations, business households and individuals terminate their tax identification numbers;
b) Enterprises, economic organizations, other organizations, business households and individuals that are verified and notified by the tax authority are not operating at the registered address;
c) Enterprises, economic organizations, other organizations, business households and individuals shall notify competent state management agencies of business suspension;
d) Enterprises, economic organizations, other organizations, business households and individuals have the notice of tax authorities about stopping the use of e-invoices to enforce tax debt;
dd) In case there is an act of using e-invoices to sell smuggled goods, banned goods, counterfeit goods or goods infringing upon intellectual property rights, which is detected and notified by the competent authority;
e) Where there is an act of making e-invoices for the purpose of short selling goods or providing services in order to appropriate money from organizations or individuals, which is detected by the competent authority and notified to the tax authority;
g) In case the business registration agency or competent state agency requests the enterprise to suspend its conditional business lines when it discovers that the enterprise does not fully meet the business conditions as prescribed by the law. law.
Based on the inspection and examination results, if the tax authority determines that the enterprise was established to trade, illegally use e-invoices or illegally use e-invoices to evade tax under regulations, the tax authority shall issue a decision to stop using e-invoices; enterprises are handled according to the provisions of law.
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Therefore, when authorizing e-invoices, the following should be noted:
The authorization must be made in writing (contract or agreement).
At Point b, Clause 1, Article 3 of Circular 78/2021/TT-BTC of Vietnam, it is clear that the authorization to make e-invoices must be made in writing (contract or agreement) between the authorizing party and the authorized party.
The mandate contract or authorization agreement must fully show the following information:
- Information about the authorizing party and the authorized party (name, address, tax code, digital certificate);
- Information on authorized e-invoices (invoice type, invoice symbol, invoice model number symbol);
- Purpose of delegation;
- Authorization term;
- Method of payment of authorized invoices (specify the responsibility to pay for goods and services on the authorized invoice).
The authorizing party and the party receiving the mandate are responsible for storing the authorization document and presenting it when the competent authority requests.
Notify tax authorities about the authorization to issue e-invoices
The authorization must notify the tax authority when registering to use e-invoices. In which, the authorization is defined as the change of registration information for using e-invoices according to the provisions of Article 15 of Decree 123/2020/ND-CP of Vietnam
The authorizing party and the authorized party use Form No. 01/DKTD-HDĐT issued together with Decree 123/2020/ND-CP to notify the tax authority of the authorization to issue e-invoices (including case of termination before the time limit for e-invoicing authorization as agreed between the parties).
Form No. 01/DKTD-HDĐT
The authorizing party fills in the information of the authorized party, the authorized party fills in the information of the principal on Form No. 01DKTD/HDDT as follows:
- For the authorizing party and the authorized party in Part 5 "List of digital certificates used", fill in all information about digital certificates used by both parties;
- For the authorized party, in column 5, Part 6, "Registration of invoicing authorization", fill in the name, authorizing organization and tax identification number of the authorizing party.
The authorization to make invoices must be posted on the website or publicly announced
The authorizing party and the authorized party are responsible for posting on the website of their units or making a public announcement on the mass media so that the buyers of goods and services know about the authorization to issue invoices.
When the authorization period expires or the authorization expires before the time limit for e-invoicing as agreed between the parties, the authorizing party or the authorized party shall cancel the listings or notices on the website of their units or notify the parties to publicize on the mass media about the authorization to make invoices.
In addition, it should be noted that an electronic invoice made by an authorized organization is an electronic invoice with or without a code of the tax authority and must show the name, address, and tax identification number of the authorizing party and name, address, tax identification number of the authorized party.
In case the authorized invoice is an electronic invoice without a tax authority's code (hereinafter referred to as an e-invoice without a code), the authorizing party must transfer the e-invoice data to the tax authority directly managing or through a service provider to transfer the e-invoice data to the tax authority directly managing it.
The authorized party is responsible for issuing the authorized e-invoice in accordance with the actual arising, as agreed with the authorizing party and in compliance with the principle of e-invoicing authorization.
Circular 78/2021/TT-BTC of Vietnam takes effect from July 1, 2022, encouraging agencies, organizations and individuals that meet the conditions on information technology infrastructure to apply regulations on chemical electronic applications and documents as guided in this Circular and Decree 123/2020/ND-CP before July 1, 2022.
Bao Ngoc
