Procedures for registering to use e-invoices according to the latest regulations in Vietnam

Procedures for registering to use e-invoices according to the latest regulations (Artwork)

Enterprises, economic organizations, other organizations, business households and individuals that are not subject to the cessation of use of invoices, register for the use of e-invoices (including registration of e-invoices for the sale of public property, national reserve sales e-invoice) through an e-invoice service provider.

In case of using e-invoices with the tax authority's code without paying for services, they can register for the use of e-invoices through the portal of the General Department of Taxation of Vietnam or an e-invoice service provider authorized by the General Department of Taxation to provide e-invoice services with the tax authority's code without paying for the service.

In case the enterprise is an organization that connects and transfers e-invoice data in the form of sending it directly to the tax authority, it shall register to use e-invoices through the portal of the General Department of Taxation.

The registration process for using e-invoices

Step 1: Make a declaration of registration for the use of electronic invoices according to Form No. 01/DKTD-HDĐT Appendix IA issued together with Decree 123/2020 and send it to the tax authority.

Step 2: The website of the General Department of Taxation of Vietnam sends an electronic notice on the receipt of registration for the use of e-invoices of enterprises.

- In case an enterprise, economic organization, other organization, business household or individual registers to use e-invoices through an e-invoice service provider: send an electronic notice on the receipt of registration for the use of e-invoices through the e-invoice service provider.

- In the case of enterprises, economic organizations, other organizations, business households and individuals register to use e-invoices directly at the website of the General Department of Taxation of Vietnam: send a notice of receipt via the address registered email with the tax authority.

Step 3: Within 01 working day from the date of receipt of registration for use of e-invoices, the tax authority shall send an electronic notice according to Form No. 01/TB-DKDT Appendix IB promulgated together with Decree 123/2020 of Vietnam via e-invoice service providers or sending electronic notices directly to enterprises, economic organizations, other organizations, business households and individuals about the acceptance or do not accept the registration to use e-invoices.

- If it is accepted, the enterprise will issue an e-invoice according to Decree 123/2020.

- In case it is not accepted, the enterprise will adjust and supplement the content at the request of the tax authority and send it back according to the above steps.

Note: From the time the tax authority accepts the registration for the use of e-invoices, enterprises, economic organizations, other organizations, business households and enterprises, economic organizations, other organizations, business households and individuals must stop using e-invoices that have been announced for issuance in accordance with the previous regulations, destroy paper invoices that have been announced but have not yet been issued (if any) as prescribed.

Cases of discontinuing use of e-invoices:

- Enterprises, economic organizations, other organizations, business households and individuals terminate their tax identification numbers;

- 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;

- Enterprises, economic organizations, other organizations, business households and individuals shall notify competent state management agencies of business suspension;

- Enterprises, economic organizations, other organizations, business households and individuals have notices from tax authorities about stopping the use of e-invoices to enforce tax debt;

- 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;

- In case 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;

- In case the business registration agency or competent state agency requests the enterprise to suspend its conditional business lines when detecting that the enterprise does not fully meet the business conditions as prescribed by the law of Vietnam.

Bao Ngoc

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