What are current regulations on form number of e-invoice in Vietnam?

What are current regulations on form number of e-invoice in Vietnam? (Internet image)

What are current regulations on form number of e-invoice in Vietnam?

According to Clause 1, Article 4 of Circular 78/2021/TT-BTC stipulating the current regulations on form number of e-invoice in Vietnam:

The form number of e-invoice comprises a single natural digit being a natural number 1, 2, 3, 4, 5, 6 to reflect types of e-invoices as follows:

- 1: Reflects value-added e-invoices;

- 2: Reflects sales e-invoices;

- 3: Reflects public asset sales e-invoices;

- 4: Reflects national reserve sales e-invoices;

- 5: Reflects other e-invoices such as electronic stamps, electronic tickets, electronic cards, electronic collection bills, or other e-documents named otherwise but containing e-invoice content as per Decree 123/2020/ND-CP;

- 6: Reflects e-documents used and managed as invoices, including electronic internal transfer slips, electronic export slips for goods sent to agents.

What does the reference number of an e-invoice in Vietnam indicate?

The reference number of an e-invoice consists of a group of 6 characters, including both letters and numbers, reflecting information on types of e-invoices with or without tax authority codes, year of invoice issuance, and type of e-invoice used. These six (6) characters are defined as follows:

- The first character is one (1) letter, either C or K: C denotes an e-invoice with a tax authority code, K denotes an e-invoice without a code;

- The next two characters are two (02) Arabic numerals representing the invoice issuance year, determined by the last two digits of the calendar year. For instance: an invoice issued in 2022 will be represented by 22; an invoice issued in 2023 will be represented by 23;

- The next character is one (01) letter, set to T, D, L, M, N, B, G, H, reflecting the type of e-invoice used, specifically:

+ Letter T: Applied for e-invoices registered by enterprises, organizations, households, or individuals with the tax authority;

+ Letter D: Applied for public asset sales invoices and national reserve sales invoices or special e-invoices not necessarily adhering to certain mandatory criteria registered by enterprises or organizations;

+ Letter L: Applied for e-invoices provided by the tax authority on a per-case basis;

+ Letter M: Applied for e-invoices generated from cash registers;

+ Letter N: Applied for electronic internal transfer slips;

+ Letter B: Applied for electronic export slips for goods sent to agents;

+ Letter G: Applied for electronic stamps, tickets, or cards as value-added invoices;

+ Letter H: Applied for electronic stamps, tickets, or cards as sales invoices.

- The last two characters are letters determined by the seller based on management needs. If the seller uses multiple e-invoice samples within the same invoice type, these two characters differentiate between various samples of the same type. If no management need exists, they are marked as YY;

- On the display form, the reference number of an e-invoice and the form number of e-invoice are shown at the upper right corner of the invoice (or at a noticeable position);

- Example representations of the characters in form number of e-invoices and invoice codes:

+ “1C22TAA” – a value-added invoice with a tax authority code issued in 2022 by an enterprise or organization registered with the tax authority;

+ “2C22TBB” – a sales invoice with a tax authority code issued in 2022 by an enterprise, organization, or business individual registered with the tax authority;

+ “1C23LBB” – a value-added invoice with a tax authority code issued in 2023 by the tax authority on a per-case basis;

+ “1K23TYY” – a value-added invoice without a code issued in 2023 by an enterprise or organization registered with the tax authority;

+ “1K22DAA” – a value-added invoice without a code issued in 2022 as a special e-invoice not necessarily adhering to certain mandatory criteria registered by enterprises or organizations;

+ “6K22NAB” – an electronic internal transfer slip without a code issued in 2022 by an enterprise registered with the tax authority;

+ “6K22BAB” – an electronic export slip for goods sent to agents without a code issued in 2022 by an enterprise registered with the tax authority.

(Point b, Clause 1, Article 4 of Circular 78/2021/TT-BTC)

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