Decree No. 123/2020/ND-CP regulates invoices and supporting documents.

DECREE

REGULATIONS REGARDING INVOICES AND DOCUMENTS

Based on the Law on Organization of the Government dated June 19, 2015;

Based on the Law on Tax Administration dated June 13, 2019;

Based on the Law on Value Added Tax dated June 3, 2008; the Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013; the Law amending and supplementing a number of articles of tax laws dated November 26, 2014; and the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax, and the Law on Tax Administration dated April 6, 2016;

Based on the Accounting Law dated November 20, 2015;

Based on the Law on Electronic Transactions dated June 29, 2005;

Based on the Law on Information Technology dated June 29, 2016;

At the proposal of the Minister of Finance;

The government has issued a decree regulating invoices and supporting documents.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Decree regulates the management and use of invoices when selling goods and providing services; the management and use of documents when carrying out procedures related to taxes, fees, and charges; and specifies the duties, powers, and responsibilities of agencies, organizations, and individuals in the management and use of invoices and documents.

Article 2. Subject of application

1. Organizations and individuals selling goods or providing services include:

a) Enterprises established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives, cooperative unions;

c) Households, individual businesses, and cooperatives;

d) Public non-profit organizations that sell goods or provide services;

(d) Organizations that are not businesses but engage in business activities.

2. Organizations and individuals purchasing goods and services.

3. Organizations responsible for collecting taxes, fees, and charges.

4. Taxpayers, fee payers, and levy payers.

5. The organization is responsible for deducting personal income tax.

6. Organizations that print invoices and documents; organizations that provide software for self-printing documents; organizations that provide electronic invoice and document services.

7. Tax authorities include the General Department of Taxation, the Tax Department, and the Tax Sub-department (including regional Tax Sub-departments).

8. Customs agencies include the General Department of Customs, the Customs Department, the Post-Clearance Inspection Department, and the Customs Sub-department.

9. Organizations and individuals involved in the management and use of invoices and documents.

Article 3. Explain words

In this Decree, the following terms are understood as follows:

1. An invoice is an accounting document prepared by an organization or individual selling goods or providing services, recording information about the sale of goods or provision of services. Invoices can be in the form of electronic invoices or printed invoices issued by the tax authorities.

2. An electronic invoice is an invoice, with or without a tax authority code, presented in electronic data format, created by organizations or individuals selling goods or providing services using electronic means to record information on the sale of goods or provision of services in accordance with accounting and tax laws, including cases where the invoice is generated from a cash register with an electronic data transfer connection to the tax authority, in which:

a) An electronic invoice with a tax authority code is an electronic invoice for which the tax authority issues a code before the organization or individual selling goods or providing services sends it to the buyer.

The tax authority code on an electronic invoice includes a transaction number, which is a unique sequence of numbers generated by the tax authority's system, and a string of characters encoded by the tax authority based on the seller's information provided on the invoice.

b) An electronic invoice without a tax authority code is an electronic invoice sent by an organization selling goods or providing services to a buyer that does not have a tax authority code.

3. Invoices printed by the tax authority are invoices in paper form printed by the tax authority for sale to organizations and individuals who are eligible to purchase invoices from the tax authority as stipulated in Article 23 of this Decree, for use when selling goods or providing services.

4. Documents are records used to document information about tax deductions, tax revenues, fees, and charges belonging to the state budget as prescribed by tax management laws. Documents as stipulated in this Decree include personal income tax deduction certificates, tax receipts, fee receipts, and charge receipts, which can be presented electronically or printed/self-printed.

5. Electronic documents include the types of documents and receipts as specified in Clause 4 of this Article, which are presented in electronic data form and issued to taxpayers by organizations or individuals responsible for tax withholding, or issued to taxpayers by organizations collecting taxes, fees, and charges, using electronic means in accordance with the laws on fees, charges, and taxes.

6. Printed or self-printed documents include the types of documents and receipts as specified in Clause 4 of this Article, which are in paper form, printed by tax authorities or organizations collecting taxes, fees, and charges according to a template for use, or self-printed on computer equipment, cash registers, or other devices when deducting taxes or collecting taxes, fees, and charges in accordance with the law on fees and charges and the law on taxes.

7. Legitimate invoices and documents are those that are correct and complete in form and content as prescribed in this Decree.

8. Counterfeit invoices and documents are invoices and documents printed or created using the template of invoices and documents already announced for issuance by another organization or individual, or printed or created with the same number and symbol as invoices and documents, or counterfeit electronic invoices and documents.

9. Using illegal invoices and documents includes using counterfeit invoices and documents; using invoices and documents that are invalid or have expired; using invoices that have been suspended from use during a period of enforcement by means of suspending invoice use, except in cases where use is permitted according to a notice from the tax authority; using electronic invoices that have not been registered with the tax authority; using electronic invoices without a tax authority code in cases where electronic invoices with a tax authority code are required; using invoices for goods and services with an issue date from the date the tax authority determines that the seller is not operating at the business address registered with the competent state agency; Using invoices or purchase documents for goods and services with an issue date before the date the issuer is determined to be no longer operating at the registered business address, or before the tax authority has notified the issuer that the issuer is no longer operating at the registered business address, but the tax authority, police, or other relevant agencies have concluded that the invoice or document is illegal.

Illegal use of invoices and documents includes: using invoices and documents that do not contain all the required information as stipulated; using invoices that have been altered or erased improperly; using fictitious invoices and documents (invoices and documents that record economic transaction details but the purchase or sale of goods or services is not real, either partially or entirely); using invoices that do not reflect the actual value of the transaction or creating fictitious or fake invoices; using invoices with discrepancies in the value of goods or services or discrepancies in the required information between the different copies of the invoice; using invoices to circulate goods during the transportation of goods in the distribution process or using invoices for one type of goods or services to prove another type of goods or services; using invoices and documents from other organizations or individuals (except for invoices from the tax authority and in cases where invoices are issued by authorized agents) to legitimize purchased or sold goods or services. Using invoices or documents that the tax authorities, the police, or other competent authorities have concluded are illegally used.

10. Canceling invoices and documents renders them unusable.

11. Destroy invoices and documents:

a) Destroying electronic invoices and documents is a measure to ensure that electronic invoices and documents no longer exist on the information system, making it impossible to access or refer to the information contained in them.

b) Destroying invoices printed by the tax authority, and destroying printed or self-printed documents involves burning, cutting, tearing, or other forms of destruction, ensuring that the information and data on the destroyed invoices and documents cannot be reused.

12. An electronic invoice service provider is an organization that provides solutions for creating, connecting, receiving, transmitting, storing, and processing electronic invoice data, both with and without tax authority codes. Electronic invoice service providers include: organizations providing electronic invoice solutions with and without tax authority codes for sellers and buyers; and organizations connecting, receiving, transmitting, and storing electronic invoice data with the tax authority.

13. The electronic invoice and electronic document database is a collection of data and information about electronic invoices of organizations, businesses, and individuals when selling goods or providing services, and information about electronic documents used by organizations and individuals.

Article 4. Principles for the preparation, management, and use of invoices and documents

1. When selling goods or providing services, the seller must issue an invoice to the buyer (including cases where goods and services are used for promotions, advertising, samples; goods and services used for giving, gifting, exchanging, paying as wages to employees, and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of loans, borrowing, or returning goods) and must fully record the content as prescribed in Article 10 of this Decree. In the case of using electronic invoices, they must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree.

2. When deducting personal income tax, collecting taxes, fees, and charges, the tax-deducting organization, the fee-collecting organization, and the tax-collecting organization must issue tax deduction certificates and tax/fee/charge receipts to the person whose income is subject to tax deduction, the taxpayer, or the fee/charge payer, and must fully record all the contents as prescribed in Article 32 of this Decree. If electronic receipts are used, they must follow the standard data format of the tax authority. If an individual authorizes tax settlement, no personal income tax deduction certificate will be issued.

For individuals who do not have an employment contract or whose employment contract is less than 03 months, the organization or individual paying the income may choose to issue a tax deduction certificate for each tax deduction or issue one certificate for multiple tax deductions within a tax period. For individuals with an employment contract of 03 months or more, the organization or individual paying the income shall only issue one tax deduction certificate to the individual within a tax period.

3. Before using invoices and receipts, businesses, economic organizations, other organizations, households, individuals engaged in business, and organizations collecting taxes, fees, and charges must register their use with the tax authority or notify the tax authority of their issuance as prescribed in Articles 15, 34, and Clause 1 of Article 36 of this Decree. For invoices and receipts printed by the tax authority, the tax authority shall notify their issuance in accordance with Clause 3 of Article 24 and Clause 2 of Article 36 of this Decree.

4. Organizations, households, and individuals engaged in business activities must report on the use of invoices purchased from the tax authority, and report on the use of printed, self-printed, or purchased receipts from the tax authority as prescribed in Articles 29 and 38 of this Decree.

5. The registration, management, and use of electronic invoices and electronic documents must comply with the provisions of the law on electronic transactions, accounting, taxation, tax administration, and the provisions of this Decree.

6. Invoice and document data from the sale of goods and services, and data from transactions involving tax payments, tax deductions, and payments of taxes, fees, and charges, constitute a database for tax management purposes and for providing invoice and document information to relevant organizations and individuals.

7. Businesses, economic organizations, and other organizations that sell goods or provide services may authorize a third party to issue electronic invoices for their sales and services. Invoices issued by third parties must still include the name of the authorizing entity. The authorization must be documented in writing between the authorizing party and the authorized party, clearly stating all information regarding the authorized invoice (purpose of authorization; duration of authorization; method of payment for the authorized invoice) and must be notified to the tax authorities when registering for the use of electronic invoices. If the authorized electronic invoice does not have a tax authority code, the authorizing party must transfer the electronic invoice data to the tax authorities through the service provider. The Ministry of Finance will provide specific guidance on this matter.

8. Organizations collecting fees and charges may authorize a third party to issue receipts for the collection of fees and charges. The receipts authorized to the third party shall still bear the name of the organization collecting the fees and charges as the authorizing party. The authorization must be documented in writing between the authorizing party and the authorized party, clearly stating all information regarding the authorized receipt (purpose of authorization; duration of authorization; method of payment for the authorized receipt) and must be notified to the tax authorities when issuing the receipts.

Article 5. Prohibited acts in the field of invoices and documents

1. For tax officials

a) Causing inconvenience or difficulty for organizations and individuals who come to purchase invoices and documents;

b) Engaging in acts of concealment or collusion with organizations or individuals to use illegal invoices or documents;

c) Accepting bribes during inspections or audits of invoices.

2. For organizations and individuals selling or providing goods and services, and organizations and individuals with related rights and obligations.

a) Committing fraudulent acts such as using illegal invoices or using invoices illegally;

b) Obstructing tax officials from performing their duties, specifically acts of obstruction that harm the health and dignity of tax officials while they are inspecting or auditing invoices and documents;

c) Unauthorized access to, falsification of, or destruction of information systems related to invoices and documents;

d) Giving bribes or engaging in other acts related to invoices and documents for the purpose of obtaining illicit gains.

Article 6. Preservation and storage of invoices and documents

1. Invoices and supporting documents are kept and stored securely:

a) Safety, security, integrity, completeness, and immutability throughout the storage period;

b) Maintain records correctly and for the full duration as prescribed by accounting laws.

2. Electronic invoices and electronic documents shall be preserved and stored using electronic means. Agencies, organizations, and individuals have the right to choose and apply the form of preservation and storage of electronic invoices and electronic documents that suits their specific operations and technological capabilities. Electronic invoices and electronic documents must be readily printable on paper or searchable upon request.

3. Invoices printed by the tax authorities, printed documents, and self-printed documents must be preserved and stored in accordance with the following requirements:

a) Unissued invoices and supporting documents are stored and preserved in a warehouse according to the regulations for storing and preserving valuable documents.

b) Invoices and supporting documents prepared within accounting units shall be stored in accordance with regulations on the storage and preservation of accounting documents.

c) Invoices and supporting documents issued by organizations, households, and individuals that are not accounting units shall be stored and preserved as the private property of that organization, household, or individual.

Article 7. Conversion of electronic invoices and electronic documents into paper invoices and documents.

1. Legitimate electronic invoices and documents may be converted into paper invoices and documents when required for economic or financial transactions, or at the request of tax authorities, auditing agencies, inspection agencies, and in accordance with the law on inspection, examination, and investigation.

2. The conversion of electronic invoices and documents into paper invoices and documents must ensure the accuracy and consistency between the content of the electronic invoices and documents and the paper invoices and documents after conversion.

3. When electronic invoices and electronic documents are converted into paper invoices and documents, the paper invoices and documents are only valid for record-keeping and tracking purposes in accordance with accounting laws and electronic transaction laws. They are not valid for transactions or payments, except in cases where the invoice is generated from a cash register with an electronic data transfer connection to the tax authority as stipulated in this Decree.

Chapter II

REGULATIONS REGARDING INVOICES

Section 1. GENERAL PROVISIONS

Article 8. Types of invoices

The invoices stipulated in this Decree include the following types:

1. A value-added tax invoice is an invoice intended for organizations that declare value-added tax using the deduction method, for use in the following activities:

a) Selling goods and providing services domestically;

b) International transport operations;

c) Export to free trade zones and other cases considered as exports;

d) Exporting goods and providing services abroad.

2. Sales invoices are invoices intended for the following organizations and individuals:

a) Organizations and individuals declaring and calculating value-added tax using the direct method for the following activities:

– Selling goods and providing services domestically;

– International transportation operations;

– Export to free trade zones and other cases considered as exports;

– Exporting goods and providing services abroad.

b) Organizations and individuals in the free trade zone, when selling goods or providing services domestically, and when selling goods or providing services between organizations and individuals within the free trade zone, or exporting goods or providing services abroad, must clearly state on the invoice "For organizations and individuals in the free trade zone".

3. Electronic invoices for the sale of public assets are used when selling the following assets:

a) Public assets at agencies, organizations, and units (including state-owned housing);

b) Infrastructure assets;

c) Public assets entrusted by the State to enterprises for management are not included as part of the State's capital in the enterprise;

d) Assets of projects using state capital;

d) Assets whose ownership is established as belonging to the entire people;

e) Public assets that are confiscated by decision of an authorized agency or person;

g) Supplies and materials recovered from the disposal of public assets.

4. Electronic invoices for the sale of national reserve goods are used when agencies and units within the state reserve system sell national reserve goods in accordance with the law.

5. Other types of invoices, including:

a) Stamps, tickets, and cards with the form and content prescribed in this Decree;

b) Air freight payment receipts; international transport fee collection documents; bank service fee collection documents, except as stipulated in point a) of this clause, shall have their form and content prepared in accordance with international practice and relevant legal regulations.

6. Documents printed, issued, used, and managed as invoices include internal warehouse release and transportation slips, and warehouse release slips for goods consigned to agents.

7. The Ministry of Finance shall provide guidance on the sample display of invoice types for the entities mentioned in Article 2 of this Decree to refer to during implementation.

Article 9. Time of invoice issuance

1. The time of issuing an invoice for the sale of goods (including the sale of state assets, confiscated assets, assets transferred to the state treasury, and the sale of national reserves) is the time of transferring ownership or the right to use the goods to the buyer, regardless of whether payment has been received or not.

2. The time of invoicing for the provision of services is the time when the service is completed, regardless of whether payment has been received or not. If the service provider receives payment before or during the provision of services, the time of invoicing is the time of payment (excluding cases of receiving deposits or advances to guarantee the performance of contracts for services such as: accounting, auditing, financial consulting, tax; valuation; surveying, technical design; supervision consulting; and preparation of construction investment projects).

3. In cases of multiple deliveries or handover of individual items or service stages, an invoice must be issued for each delivery or handover, specifying the quantity and value of goods or services delivered.

4. The timing of invoice issuance in certain specific cases is as follows:

a) For cases involving large-volume, frequently occurring services requiring data reconciliation between the service provider and the customer/partner, such as direct support services for air transport, aviation fuel supply to airlines, electricity supply (except for those specified in point h of this clause), water, television services, postal and delivery services (including agency services, collection and disbursement services), telecommunications services (including value-added telecommunications services), logistics services, and information technology services (except for those specified in point b of this clause) sold on a fixed-period basis, the invoice date is the date of completion of data reconciliation between the parties, but no later than the 07th day of the month following the month in which the service was provided, or no later than 07 days from the end of the agreed-upon period. The agreed-upon period for calculating the quantity of goods and services supplied is based on the agreement between the seller of goods or service and the buyer.

b) For telecommunications services (including value-added telecommunications services) and information technology services (including payment intermediary services used on telecommunications and information technology platforms), data reconciliation between service businesses must be carried out. The invoice date is the date of completion of data reconciliation regarding service charges according to the economic contract between the service businesses, but no later than 2 months from the month in which the service charges are incurred.

In cases where telecommunication services (including value-added telecommunication services) are provided through the sale of prepaid cards and connection fees are collected when customers register for services, and the customers do not request a VAT invoice or do not provide their name, address, and tax code, then at the end of each day or periodically during the month, the service business shall issue a single VAT invoice recording the total revenue generated for each service purchased without an invoice or without providing their name, address, and tax code.

c) For construction and installation activities, the time of invoice issuance is the time of acceptance and handover of the project, project item, or completed construction and installation volume, regardless of whether payment has been received or not.

d) For organizations engaged in real estate business, infrastructure construction, and building houses for sale or transfer:

d.1) In cases where ownership or usage rights have not yet been transferred: If payments are collected according to the project's progress or the payment schedule specified in the contract, the invoice date is the date of payment collection or as agreed upon in the contract.

d.2) In cases where ownership or usage rights have been transferred: The time of invoice issuance shall comply with the provisions of Clause 1 of this Article.

d) The time of invoicing for cases where business organizations purchase air transport services through websites and e-commerce systems shall be in accordance with international practice, no later than 05 days following the date the air transport service document is issued on the website and e-commerce system.

e) For crude oil exploration, extraction, and processing activities: The time of issuing invoices for the sale of crude oil, condensate, and products processed from crude oil (including product off-take activities under government commitments) is the time when the buyer and seller determine the official selling price, regardless of whether payment has been received or not.

For the sale of natural gas, associated gas, and coal gas transported via pipelines to the buyer, the invoice date is the date the buyer and seller determine the monthly gas delivery volume, but no later than 07 days after the seller sends notification of the monthly gas delivery volume.

In cases where the government guarantee and commitment agreement stipulates otherwise regarding the timing of invoice issuance, the provisions of the government guarantee and commitment agreement shall prevail.

g) For retail businesses and food service businesses operating on a direct-to-consumer store model, but where all business accounting is conducted at the head office (the head office directly signs contracts for the purchase and sale of goods and services; sales invoices for goods and services issued to customers by each store are generated through the point-of-sale system of each store registered under the head office's name), and the point-of-sale system does not meet the requirements for data transfer with the tax authority, and each transaction involves printing a receipt for the customer, with the receipt data stored in the system and the customer not requiring an electronic invoice, then at the end of the day, the business will use the information from the receipt to compile and create an electronic invoice for all sales and food service transactions of the day. If the customer requests an electronic invoice, the business will issue an electronic invoice to the customer.

h) For electricity sales by power generation companies in the electricity market, the time of issuing electronic invoices is determined based on the time of reconciliation of payment data between the electricity system operator and the electricity market, the power generation unit and the electricity buyer as prescribed by the Ministry of Industry and Trade, or the electricity purchase and sale contract guided and approved by the Ministry of Industry and Trade, but no later than the last day of the deadline for declaring and paying taxes for the month in which the tax obligation arises, as prescribed by tax law. For electricity sales by power generation companies with a government guarantee on the payment time, the time of issuing electronic invoices is based on the government guarantee, the guidance and approval of the Ministry of Industry and Trade, and the electricity purchase and sale contracts signed between the electricity buyer and the electricity seller.

i) The time of issuing electronic invoices for the sale of petroleum products at retail outlets to customers is the time when the sale of petroleum products for each transaction is completed. The seller must ensure that all electronic invoices for the sale of petroleum products to individual non-business customers and individual business customers are fully stored and that they can be retrieved when requested by the competent authority.

k) For air transport services and insurance services provided through agents, the invoice date is the date of completion of data reconciliation between the parties, but no later than the 10th day of the month following the month in which the service is provided.

l) In cases where the electricity distribution unit provides banking, securities, insurance, e-wallet money transfer services, or power outage and restoration services to individual buyers (or individual business owners) who do not require invoices, the unit shall issue a summary invoice at the end of the day or month based on detailed transaction information generated during the day or month in the unit's data management system. The service provider shall be responsible for the accuracy of the transaction information and provide a detailed summary of services provided when requested by competent authorities. If the customer requests an invoice for each transaction, the service provider must issue an invoice to the customer.

m) For passenger transport businesses using taxis that utilize fare calculation software as prescribed by law:

– At the end of the trip, businesses and cooperatives operating passenger transport services by taxi using fare calculation software must send trip information to the customer and to the tax authority in the tax authority's data format. This information includes: the name of the transport business unit, vehicle license plate number, trip distance (in km), and the total amount the passenger has to pay.

– In cases where customers request electronic invoices, they must update or submit complete information (name, address, tax code) to the software or service provider. Based on the information submitted or updated by the customer, the taxi company or cooperative using fare calculation software will send the invoice for the trip to the customer and simultaneously transfer the invoice data to the tax authority as stipulated in Article 22 of this Decree.

n) For medical facilities providing medical examination and treatment services that use medical examination and treatment management and hospital fee management software, for each medical examination and treatment transaction and the performance of imaging, testing, and laboratory services, a receipt (for hospital fees or examination/testing fees) is printed and stored in the information technology system. If the customer (the person receiving medical examination and treatment) does not need an invoice, at the end of the day, the medical facility will use the medical examination and treatment information and the information from the receipt to compile and create an electronic invoice for the medical services performed during the day. If the customer requests an electronic invoice, the medical facility will create and provide an electronic invoice to the customer.

o) For electronic toll collection services, the electronic invoice date is the date the vehicle passes through the toll station. If a customer using electronic toll collection services has one or more vehicles using the service multiple times in a month, the service provider may issue electronic invoices periodically, with the latest invoice date being the last day of the month in which the toll collection occurs. The invoice content should detail each vehicle's passage through the toll stations (including: time the vehicle passes the station, and the road usage fee for each vehicle).

Article 10. Contents of the invoice

1. Invoice name, invoice symbol, invoice form number symbol. Specifically as follows:

a) The invoice name is the name of each type of invoice as stipulated in Article 8 of this Decree, as shown on each invoice, such as: VALUE ADDED TAX INVOICE, VALUE ADDED TAX INVOICE COMBINED WITH TAX REFUND DECLARATION, VALUE ADDED TAX INVOICE COMBINED WITH RECEIPT, SALES INVOICE, INVOICE FOR SALE OF PUBLIC ASSETS, STAMPS, TICKETS, CARDS, INVOICE FOR SALE OF NATIONAL RESERVE GOODS.

b) The invoice form number and invoice symbol shall be implemented according to the guidelines of the Ministry of Finance.

2. The invoice name used for invoices printed by the tax authority shall follow the guidelines of the Ministry of Finance.

3. Invoice number

a) The invoice number is the sequential number shown on the invoice when the seller issues it. The invoice number is written in Arabic numerals with a maximum of 8 digits, starting from 1 on January 1st or the date the invoice begins to be used, and ending on December 31st of each year, with a maximum of 99,999,999. Invoices are issued in consecutive order from smallest to largest within the same invoice symbol and invoice form number symbol. For invoices printed by the tax authority, the invoice number is pre-printed on the invoice, and the buyer can use it until the end of the invoice period.

In cases where a business has multiple sales outlets or multiple outlets simultaneously use the same type of electronic invoice with the same symbol, randomly retrieved from a single electronic invoicing system, the invoices will be generated in consecutive order from smallest to largest number according to the time the seller digitally signs the invoice.

b) In cases where invoice numbers are not generated according to the above principles, the electronic invoicing system must ensure that the numbering increases over time, and that each invoice number is generated and used only once and has a maximum of 8 digits.

4. Name, address, and tax identification number of the seller

The invoice must show the name, address, and tax identification number of the seller exactly as it appears on the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax identification number notification, investment registration certificate, or cooperative registration certificate.

5. Name, address, and tax identification number of the buyer

a) If the buyer is a business entity with a tax identification number, the name, address, and tax identification number of the buyer shown on the invoice must be recorded exactly as it appears in the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax identification number notification, investment registration certificate, or cooperative registration certificate.

In cases where the buyer's name and address are too long, the seller may use abbreviations of common nouns on the invoice, such as: "Ward" to "W", "District" to "Q", "City" to "TP", "Vietnam" to "VN", or "Joint Stock Company" to "CP", "Limited Liability Company" to "TNHH", "Industrial Park" to "KCN", "Production" to "SX", "Branch" to "CN"... but must ensure that the house number, street name, ward, commune, district, city are fully included, accurately identifying the business name and address, and conforming to the business registration and tax registration of the enterprise.

b) If the buyer does not have a tax identification number, the invoice does not need to show the buyer's tax identification number. In some specific cases of selling goods or providing services to individual consumers as stipulated in Clause 14 of this Article, the invoice does not need to show the buyer's name and address. In the case of selling goods or providing services to foreign customers visiting Vietnam, the buyer's address information may be replaced by the passport number or entry/exit document and nationality of the foreign customer.

6. Name, unit of measurement, quantity, unit price of goods and services; total amount excluding value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax, total payment amount including value-added tax.

a) Name, unit of measurement, quantity, and unit price of goods and services

– Name of goods and services: The invoice must show the name of the goods and services in Vietnamese. If the goods sold include many different types, the name of the goods must be detailed down to each type (e.g., Samsung phone, Nokia phone...). If the goods require registration of usage rights or ownership rights, the invoice must show the specific numbers and symbols of the goods required by law during registration. For example: chassis number, engine number of a car or motorcycle, address, house class, length, width, number of floors of a house...

If foreign language text needs to be added, it should be placed to the right in parentheses () or directly below the Vietnamese text, in a smaller font size than the Vietnamese text. If the goods or services being traded have a specified product code, both the name and code of the goods or services must be included on the invoice.

– Unit of measurement: The seller determines the unit of measurement for the goods shown on the invoice based on the nature and characteristics of the goods (for example: tons, quintals, yens, kg, g, mg or quantity, taels, pieces, units, items, boxes, cans, barrels, bags, packages, tubes, meters).³, m², m…). For services, the invoice does not necessarily need to include the "unit of measurement" item; the unit of measurement is determined according to each service provided and the content of the service provided.

– Quantity of goods and services: The seller records the quantity in Arabic numerals based on the unit of measurement mentioned above. For specific goods and services such as electricity, water, telecommunications services, information technology services, television services, postal and delivery services, banking, securities, and insurance, which are sold on a fixed period, the invoice must specify the period of supply. For services issued on a periodic basis, a list of goods and services sold is used to accompany the invoice; this list is kept with the invoice for inspection and verification by competent authorities.

The invoice must clearly state "attached to list number…, dated…month…year". The list must include the name, tax code, and address of the seller, the name of the goods or services, the quantity, the unit price, the total amount of goods or services sold, the date of preparation, and the name and signature of the person preparing the list. If the seller pays value-added tax using the deduction method, the list must include the "value-added tax rate" and "value-added tax amount" fields. The total payment must match the amount stated on the value-added tax invoice. Goods and services sold must be listed on the list in the order of sale during the day. The list must clearly state "attached to invoice number…, dated…month…year".

– Unit price of goods and services: The seller records the unit price of goods and services according to the unit of measurement mentioned above. In cases where a list of goods and services sold is provided with the invoice, the unit price is not necessarily required on the invoice.

b) Value Added Tax Rate: The value added tax rate shown on the invoice is the value added tax rate corresponding to each type of goods and services as stipulated by the law on value added tax.

c) The amount excluding value-added tax, the total value-added tax amount according to each tax rate, the total value-added tax, and the total payment including value-added tax are expressed in Vietnamese Dong using Arabic numerals, except in cases where the sale of goods is received in foreign currency that does not need to be converted to Vietnamese Dong, in which case the amount is expressed in the original currency.

d) The total amount payable on the invoice is expressed in Vietnamese Dong using Arabic numerals and in Vietnamese words, except in cases where foreign currency sales do not require conversion to Vietnamese Dong, in which case the total amount payable is expressed in the original currency and in the foreign language.

d) In cases where a business applies trade discounts or promotions to customers as prescribed by law, the trade discount or promotion must be clearly indicated on the invoice. The determination of the taxable value for value-added tax (the amount excluding value-added tax) in cases where trade discounts or promotions are applied shall be carried out in accordance with the provisions of the value-added tax law.

e) In cases where air transport businesses use a ticketing system established according to international practices, service fees collected on air transport documents (system administration fees, document verification fees, and other fees) and fees collected on behalf of air transport businesses for airport services (such as passenger service fees, security screening fees, and other fees) recorded on invoices are the final prices including value-added tax. Air transport businesses are allowed to round up to the nearest thousand for fees collected on transport documents according to the regulations of the International Air Transport Association (IATA).

7. Signature of the seller, signature of the buyer, specifically:

a) For invoices printed by the tax authority, the invoice must bear the seller's signature, the seller's seal (if any), and the buyer's signature (if any).

b) For electronic invoices:

If the seller is a business or organization, the digital signature on the invoice must be the digital signature of the business or organization; if the seller is an individual, the digital signature of the individual or an authorized person must be used.

In cases where electronic invoices do not necessarily require the digital signatures of the seller and buyer, the provisions of Clause 14 of this Article shall apply.

8. The time of invoice issuance shall follow the guidelines in Article 9 of this Decree and shall be displayed in the format of day, month, and year of the Gregorian calendar.

9. The time of digital signature on an electronic invoice is the time when the seller or buyer uses their digital signature to sign the electronic invoice, displayed in the format of the day, month, and year of the Gregorian calendar. If the time of digital signature on an issued electronic invoice differs from the time of invoice creation, the tax declaration time is the time of invoice creation.

10. Tax authority code for electronic invoices with a tax authority code as prescribed in Clause 2, Article 3 of this Decree.

11. Fees and charges belonging to the state budget, trade discounts, and promotions (if any) as guided in point e, clause 6 of this Article and other related contents (if any).

12. Name and tax identification number of the organization that prints invoices for invoices printed by the tax authority.

13. The writing, numbers, and currency shown on the invoice.

a) The text displayed on the invoice is in Vietnamese. If foreign language text is needed, it should be placed to the right in parentheses ( ) or directly below the Vietnamese text, and in a smaller font size than the Vietnamese text. If the text on the invoice is in Vietnamese without diacritics, the diacritic-free text must ensure that it does not lead to misinterpretation of the invoice's content.

b) The numbers displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller has the option to: place a period (.) after the thousands, millions, billions, trillions, quadrillions, and quintillions digits; if there are digits after the units digit, place a comma (,) after the units digit; or use a comma (,) as a separator for natural numbers after the thousands, millions, billions, trillions, quadrillions, and quintillions digits and a period (.) after the units digit on accounting documents.

c) The currency stated on the invoice is Vietnamese Dong, with the national symbol "đ".

– In cases where economic and financial transactions arise in foreign currency as stipulated by the law on foreign exchange, the unit price, total amount, total value-added tax amount for each tax rate, total value-added tax, and total payment amount shall be recorded in foreign currency, with the foreign currency unit indicated. The seller shall also show on the invoice the exchange rate between the foreign currency and the Vietnamese Dong according to the exchange rate stipulated in the Law on Tax Administration and its implementing regulations.

– International standard currency code (for example: 13.800,25 USD – Thirteen thousand eight hundred US dollars and twenty-five cents; for example: 5.000,50 EUR – Five thousand euros and fifty cents).

– In cases where goods are sold in foreign currency in accordance with the law on foreign exchange and taxes are paid in foreign currency, the total amount paid on the invoice should be in foreign currency and not converted to Vietnamese Dong.

14. In some cases, electronic invoices do not necessarily need to contain all the required information.

a) Electronic invoices do not necessarily require the electronic signature of the buyer (including cases where electronic invoices are issued for the sale of goods or provision of services to customers abroad). If the buyer is a business entity and the buyer and seller agree that the buyer meets the technical requirements to digitally sign the electronic invoice issued by the seller, then the electronic invoice will bear the digital signatures of both the seller and the buyer as agreed upon by both parties.

b) For electronic invoices issued by the tax authority on a transaction-by-transaction basis, the digital signatures of the seller and buyer are not necessarily required.

c) For electronic sales invoices issued at supermarkets and shopping malls where the buyer is an individual not engaged in business, the invoice does not necessarily need to include the buyer's name, address, and tax identification number.

For electronic invoices for gasoline sales to individual customers not engaged in business, it is not necessary to include the following items: invoice name, invoice form number symbol, invoice symbol, invoice number; name, address, tax code of the buyer, electronic signature of the buyer; digital signature, electronic signature of the seller, value-added tax rate.

d) For electronic invoices in the form of stamps, tickets, or cards, the invoice does not necessarily need to include the seller's digital signature (except in cases where the stamps, tickets, or cards are electronic invoices issued by the tax authority), buyer information (name, address, tax code), tax amount, and value-added tax rate. If the electronic stamps, tickets, or cards already have a face value, the unit of measurement, quantity, and unit price are not required.

d) For electronic documents for air transport services issued via websites and e-commerce systems, prepared according to international practices for individual buyers not engaged in business, and identified as electronic invoices, the invoice does not necessarily have to include the invoice symbol, invoice form symbol, invoice serial number, value-added tax rate, tax code, buyer's address, or seller's digital signature.

In cases where a business or non-business organization purchases air transport services, the electronic document for air transport services issued via website and e-commerce system, prepared according to international practices for individuals within the business organization and individuals within the non-business organization, shall not be considered an electronic invoice. Businesses providing air transport services must issue electronic invoices containing all the required information to the organization whose individuals use the air transport services.

e) For invoices related to construction and installation activities; and house building for sale with payments made according to the contract's progress, the invoice does not necessarily need to include the unit of measurement, quantity, and unit price.

g) For internal warehouse transfer and transportation slips, the slip must show information related to the internal dispatch order, the consignee, the sender, the warehouse of origin, the receiving location, and the means of transport. Specifically: the buyer's name represents the consignee, and the buyer's address represents the receiving warehouse; the seller's name represents the sender, and the seller's address represents the warehouse of origin and the means of transport; it does not show the tax amount, tax rate, or total payment amount.

For consignment sales invoices, the invoice includes information such as the economic contract, carrier, means of transport, location of the sending warehouse, location of the receiving warehouse, product name, unit of measurement, quantity, unit price, and total amount. Specifically: the number and date of the economic contract signed between the organization or individual; the name of the carrier, the transport contract (if any), and the seller's address showing the location of the sending warehouse.

h) For invoices used for interline payments between airlines, prepared in accordance with the regulations of the International Air Transport Association, the following details are not required: invoice symbol, invoice form symbol, name, address, tax identification number of the buyer, digital signature of the buyer, unit of measurement, quantity, and unit price.

i) Invoices issued by air freight companies to agents are invoices issued based on reports reconciled between the two parties and according to the summary statement; therefore, the invoice does not necessarily need to include the unit price.

k) For construction, installation, production, and supply of products and services by defense and security enterprises serving defense and security activities as prescribed by the Government, the invoice does not necessarily have to include the unit of measurement; quantity; unit price; and the name of the goods or services should indicate that the goods or services are provided according to the contract signed between the parties.

15. Other information on the invoice

In addition to the guidelines in Clauses 1 to 13 of this Article, businesses, organizations, households, and individuals engaged in business activities may add information about their emblem or logo to represent the seller's trademark, brand, or representative image. Depending on the characteristics, nature of the transaction, and management requirements, the invoice may include information about the sales contract, shipping order, customer code, and other information.

16. The content of invoices for the sale of public assets shall comply with the guidelines for preparing invoices for the sale of public assets according to Form No. 08/TSC-HĐ issued together with Decree No. 151/2017/NĐ-CP dated December 26, 2017 of the Government detailing a number of articles of the Law on Management and Use of Public Assets.

Article 11. Invoices are generated from cash registers that have a data transfer connection with the tax authority.

Invoices generated from cash registers connected to the tax authority via electronic data transfer must adhere to the following principles:

1. Recognize invoices printed from cash registers that are electronically connected to the tax authorities;

2. A digital signature is not required;

3. Expenses for purchasing goods and services using invoices (or photocopies of invoices or information retrieved from the General Department of Taxation's electronic portal regarding invoices) generated from cash registers are considered expenses with sufficient legal invoices and documents when determining tax obligations.

Section 2. REGULATIONS ON ELECTRONIC INVOICES

Article 12. Electronic invoice format

1. Electronic invoice format is a technical standard that specifies the data type and data length of information fields used for transmitting, storing, and displaying electronic invoices. Electronic invoice formats use the XML text formatting language (XML stands for "extensible Markup Language," created for the purpose of sharing electronic data between information technology systems).

2. The electronic invoice format consists of two components: a component containing the electronic invoice business data and a component containing the digital signature data. For electronic invoices with a tax authority code, there is an additional component containing data related to the tax authority code.

3. The General Department of Taxation shall develop and publish the data components for electronic invoices, the data components for digital signatures, and provide tools for displaying the contents of electronic invoices as prescribed in this Decree.

4. Organizations and businesses selling goods or providing services that transfer electronic invoice data to the tax authorities via direct delivery must meet the following requirements:

a) Connect to the General Department of Taxation via a leased line or MPLS VPN Layer 3, including one primary and one backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Use encrypted Web Services or Message Queues (MQ) as the method for connection.

c) Use the SOAP protocol to encapsulate and transmit data.

5. Electronic invoices must display all the contents accurately and completely, ensuring that they do not lead to misinterpretation and that buyers can read them electronically.

Article 13. Application of electronic invoices when selling goods and providing services.

1. The subjects to which electronic invoices apply are regulated by Article 91 of the Law on Tax Administration No. 38/2019/QH14, except for high-risk tax cases, which are governed by the regulations of the Minister of Finance.

2. Regulations regarding the issuance and declaration of tax obligations when the tax authority issues electronic invoices with a tax authority code for each transaction are as follows:

a) Type of invoice issued on a transaction-by-transaction basis.

a.1) Issuing electronic invoices with tax authority codes for each transaction as sales invoices in the following cases:

– Households and individual businesses as stipulated in Clause 4, Article 91 of the Tax Administration Law No. 38/2019/QH14 that do not meet the conditions for using electronic invoices with tax authority codes but need to have invoices to give to customers;

– Non-business organizations that engage in transactions involving the sale of goods or provision of services;

– Businesses that have been dissolved, gone bankrupt, or whose tax identification number has been terminated, and which have assets to liquidate, need invoices to provide to buyers;

– Businesses, economic organizations, households, and individuals engaged in business activities that are subject to value-added tax under the direct method fall under the following cases:

+ Businesses that have ceased operations but have not yet completed the procedures for terminating their tax identification number may have assets to liquidate and require invoices to be issued to buyers;

+ For temporarily suspended business operations, invoices must be issued to customers to fulfill contracts signed before the tax authorities announce the temporary suspension of business;

+ Being subjected to enforcement measures by the tax authorities, including the suspension of invoice usage.

a.2) Issuing electronic invoices with tax authority codes based on the total number of value-added tax invoices in the following cases:

– Businesses, economic organizations, and other organizations subject to value-added tax under the deduction method fall under the following cases:

+ Businesses that have ceased operations but have not yet completed the procedures for terminating their tax identification number may have assets to liquidate and require invoices to be issued to buyers;

+ For temporarily suspended business operations, invoices must be issued to customers to fulfill contracts signed before the tax authorities announce the temporary suspension of business;

+ Being subjected to enforcement measures by the tax authorities, including the suspension of invoice usage.

– State organizations and agencies not subject to value-added tax under the deduction method that conduct asset auctions, if the winning bid price is the selling price including value-added tax as clearly stated in the auction documents approved by the competent authority, are entitled to issue a value-added tax invoice to the buyer.

b) Businesses, economic organizations, other organizations, households, and individual business owners who are eligible to receive electronic invoices with tax authority codes on a per-transaction basis shall submit an application for the issuance of electronic invoices with tax authority codes using Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access the tax authority's electronic invoicing system to create electronic invoices.

After businesses, organizations, and individuals have fully declared and paid taxes in accordance with the regulations of value-added tax, personal income tax, corporate income tax, and other taxes and fees (if any), the tax authority will issue a tax authority code on the electronic invoice created by the business, organization, or individual on the same working day.

Businesses, economic organizations, other organizations, households, and individual business owners are solely responsible for the accuracy of the information on electronic invoices issued by the tax authorities for each transaction.

c) Identify the tax authority that issues electronic invoices with a tax authority code for each transaction.

c.1) For organizations and businesses: The tax authority managing the area where the organization or business is registered for tax, registered for business, or where the organization is headquartered, or where it is stated in the establishment decision, or where the sale of goods or provision of services occurs.

c.2) For households and individual businesses:

– For households and individual businesses with a fixed business location: Households and individual businesses submit applications for electronic invoices with tax authority codes for each transaction at the Tax Sub-department managing the area where the household or individual business conducts its business activities.

– For households and individual businesses without a fixed business location: Households and individual businesses submit applications for electronic invoices with tax authority codes for each transaction at the Tax Sub-department where the individual resides or where the household or individual is registered for business.

3. Regulations on the application of electronic invoices, internal warehouse release and transportation slips, and consignment goods release slips for specific cases as required by management are as follows:

a) In the case of receiving goods for import on consignment, if the business receiving the consignment has already paid value-added tax at the import stage, it shall use an electronic invoice when returning the goods to the business that consigned the import. If value-added tax has not yet been paid at the import stage, when returning the consigned imported goods, the consignee shall prepare an internal warehouse release and transportation slip as prescribed, serving as a document for the circulation of goods in the market.

b) In the case of entrusted export of goods:

– When delivering goods to a consignee, the consignee exporting the goods uses an Internal Warehouse Release and Transportation Slip.

– Once the goods have been officially exported and confirmed by the customs authority, based on the supporting documents confirming the quantity and value of the goods actually exported by the export consignment agent, the consignor will issue an electronic value-added tax invoice for tax declaration and payment, or an electronic sales invoice. The export consignment agent will then use the electronic value-added tax invoice or electronic sales invoice to issue to the foreign customer.

c) Businesses that declare and pay value-added tax using the deduction method and export goods and services (including businesses that process goods for export) must use electronic value-added tax invoices when exporting goods and services.

When goods are shipped to the border or to the export customs clearance location, the business uses an Internal Warehouse Release and Transportation Slip as prescribed, serving as a document for the circulation of goods in the market. After completing the export procedures, the business issues a value-added tax invoice for the exported goods.

d) Business organizations that declare and pay value-added tax using the deduction method when transferring goods to dependent accounting units such as branches or stores in different localities (provinces, centrally-administered cities) for sale, or transferring goods between branches or dependent units; or transferring goods to a unit acting as an agent for sale at the correct price and receiving commission, based on their business organization and accounting methods, may choose one of the following two ways to use invoices and documents:

– Use electronic value-added tax invoices as the basis for payment and declaration of value-added tax at each unit and each stage independently.

– Use the Internal Warehouse Release and Transportation Slip; use the Warehouse Release Slip for Goods Consigned to Agents as prescribed for goods shipped to agent establishments.

Dependent accounting units, branches, stores, and sales agents must issue invoices to buyers in accordance with regulations when selling goods, and simultaneously prepare a list of goods sold to send to the unit transferring the goods or the unit consigning the goods for sale (collectively referred to as the supplying unit) so that the supplying unit can issue value-added tax invoices for the goods actually consumed and deliver them to the dependent accounting unit, branch, store, or sales agent.

In cases where the establishment has a large volume and sales of goods, the sales list can be prepared every 05 or 10 days. If the goods sold have different value-added tax rates, a separate sales list must be prepared for each tax rate group.

Dependent accounting units, branches, stores, and sales agents are responsible for declaring and paying value-added tax (VAT) on goods sold to buyers and are entitled to declare and deduct input VAT based on VAT invoices issued by the supplying entity.

In cases where subsidiary units of agricultural, forestry, and fisheries businesses that have registered and declared value-added tax using the deduction method purchase agricultural, forestry, and fisheries products for transfer and sale to the head office of the business, the subsidiary units shall use an Internal Warehouse Transfer and Transportation Slip for the transfer and sale, and shall not use electronic value-added tax invoices.

d) Organizations and individuals exporting goods for mobile sales must use the Internal Warehouse Release and Transportation Slip as prescribed, and issue electronic invoices as prescribed when selling goods.

e) In the case of capital contribution in the form of assets from organizations or individuals doing business in Vietnam to establish an enterprise, invoices are not required. Instead, documents such as capital contribution certificates, asset handover records, and asset valuation records, along with documentation of the asset's origin, should be used.

g) In the case of transferring assets between dependent accounting units within an organization; or transferring assets during division, separation, merger, acquisition, or conversion of business type, the organization transferring the assets must have an asset transfer order, accompanied by a set of documents proving the origin of the assets, and is not required to issue an invoice.

h) In cases where assets are transferred between independent accounting units or between member units with full legal personality within the same organization, the organization transferring the assets must issue an electronic invoice as if it were a sale of goods.

4. In addition to the cases stipulated in Clause 3 of this Article, the Ministry of Finance shall provide guidance on the application of electronic invoices to other cases as required by management; and provide guidance on the use of electronic invoices with tax authority codes generated from cash registers with electronic data transfer connections to the tax authority.

Article 14. Provision of electronic invoicing services

1. Cases where the use of electronic invoices with a tax authority code is exempt from service fees for 12 months from the start of using electronic invoices include:

a) Small and medium-sized enterprises, cooperatives, households, and individual businesses operating in areas with difficult socio-economic conditions or areas with particularly difficult socio-economic conditions. Areas with difficult socio-economic conditions and areas with particularly difficult socio-economic conditions shall be determined according to the List of Investment Incentive Areas issued together with Decree No. 118/2015/ND-CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Law on Investment and any amending, supplementing or replacing documents if any.

b) Other small and medium-sized enterprises as proposed by the People's Committee of the province or centrally-administered city to the Ministry of Finance, excluding enterprises operating in economic zones, industrial parks, and high-tech zones.

The General Department of Taxation shall, or delegate to an organization providing electronic invoice services, provide electronic invoices with tax authority codes free of charge to the aforementioned entities.

2. Businesses, economic organizations, households, and individuals engaged in business activities not falling under the cases specified in Clause 1 of this Article, when using electronic invoices with tax authority codes or using electronic invoices without tax authority codes through electronic invoice service providers, shall pay for the service according to the contract signed between the parties.

Article 15. Registration and changes to the registration details for using electronic invoices.

1. Businesses, economic organizations, other organizations, households, and individual business owners not subject to the cessation of invoice usage as stipulated in Clause 1, Article 16 of this Decree may register to use electronic invoices (including registration for electronic invoices for the sale of public assets and electronic invoices for the sale of national reserve goods) through an electronic invoice service provider.

In cases where using electronic invoices with tax authority codes is free of charge, registration can be done through the General Department of Taxation's electronic portal or through an electronic invoice service provider authorized by the General Department of Taxation to provide electronic invoice services with tax authority codes free of charge.

In cases where a business is an organization that connects and transfers electronic invoice data directly to the tax authority, it must register to use electronic invoices through the General Department of Taxation's electronic portal.

The registration information content follows Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued together with this Decree.

The General Department of Taxation's electronic portal sends electronic notifications regarding the acceptance of registrations for using electronic invoices through electronic invoice service providers for cases where businesses, economic organizations, other organizations, households, and individual business owners register to use electronic invoices through electronic invoice service providers.

The General Department of Taxation's electronic portal sends direct electronic notifications, using Form No. 01/TB-TNĐT Appendix IB, regarding the acceptance of registrations for the use of electronic invoices for businesses, economic organizations, other organizations, households, and individuals conducting business, via the email address registered with the tax authority, in cases where businesses, economic organizations, other organizations, households, and individuals conducting business register for the use of electronic invoices directly through the General Department of Taxation's electronic portal.

2. Within one working day from the date of receiving the registration for using electronic invoices, the tax authority is responsible for sending an electronic notification according to Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree through the electronic invoice service provider or sending an electronic notification directly to the enterprise, economic organization, other organization, household, or individual business regarding the acceptance or rejection of the registration for using electronic invoices.

For businesses and economic organizations that register to transfer electronic invoice data by directly submitting it to the tax authority as stipulated in point b1, clause 3, Article 22 of this Decree, and have received a notification from the tax authority accepting the registration for using electronic invoices according to Form No. 01/TB-ĐKĐT Appendix IB, but have not yet coordinated with the General Department of Taxation regarding technical infrastructure configuration, testing of connection kits, and data transmission and reception, the organization must prepare the necessary technical infrastructure and notify the General Department of Taxation within 05 working days from the date the tax authority sends the notification according to Form No. 01/TB-ĐKĐT Appendix IB to coordinate the connection. The implementation period is 10 working days from the date the General Department of Taxation receives the request from the business or organization. If the connection and data transmission test results are successful, the enterprise or organization shall send electronic invoice data directly to the tax authority as prescribed in Article 22 of this Decree. If, after 05 working days from the date the tax authority sends the notification using Form 01/TB-ĐKĐT Appendix IB, the enterprise or organization does not notify the General Department of Taxation to coordinate the connection, or if the connection and data transmission test results are unsuccessful, the enterprise or organization shall amend its electronic invoice registration using Form 01/ĐKTĐ-HĐĐT Appendix IA issued with this Decree and transfer the data through an organization that connects, receives, transmits, and stores electronic invoice data with the tax authority.

3. From the moment the tax authority accepts the registration for the use of electronic invoices as stipulated in this Decree, businesses, economic organizations, other organizations, households, and individuals engaged in business must cease using electronic invoices that have been previously announced for issuance under previous regulations, and destroy any paper invoices that have been announced for issuance but not yet used (if any). The procedures for destruction shall be carried out in accordance with Article 27 of this Decree.

4. In case of changes to the registered information for using electronic invoices as stipulated in Clause 1 of this Article, enterprises, economic organizations, other organizations, households, and individuals engaged in business activities shall update the information and resubmit it to the tax authority using Form No. 01/ĐKTĐ-HĐĐT Appendix IA issued with this Decree via the General Department of Taxation's electronic portal or through an electronic invoice service provider, except in cases of discontinuing the use of electronic invoices as stipulated in Clause 1, Article 16 of this Decree. The General Department of Taxation's electronic portal will receive the information change registration form, and the Tax Authority shall implement it as stipulated in Clause 2 of this Article.

5. On a monthly basis, the directly managing tax authority shall review the entities using electronic invoices with tax authority codes that are not required to pay service fees and send a notification using Form No. 01/TB-KTT Appendix IB issued with this Decree to inform these entities about the transition to using electronic invoices with tax authority codes through an electronic invoice service provider and to update the information on the use of electronic invoices with tax authority codes as prescribed in Clause 4 of this Article.

6. For cases where electronic invoices without a tax authority code are used, the directly managing tax authority shall periodically review and notify the relevant parties using Form No. 01/TB-KTT Appendix IB issued with this Decree if they are eligible to switch to using electronic invoices with a tax authority code, so that they can register to use electronic invoices with a tax authority code as guided in this Article.

Article 16. Cessation of the use of electronic invoices.

1. Businesses, economic organizations, other organizations, households, and individuals engaged in business activities falling under the following categories shall cease using electronic invoices with tax authority codes and cease using electronic invoices without tax authority codes:

a) Businesses, economic organizations, other organizations, households, and individual business owners whose tax identification numbers have expired;

b) Businesses, economic organizations, other organizations, households, and individual business owners that the tax authorities have verified and notified are not operating at their registered address;

c) Businesses, economic organizations, other organizations, households, and individuals engaged in business activities shall notify the competent state management agency of the temporary suspension of business operations;

d) Businesses, economic organizations, other organizations, households, and individual business owners who have received notification from the tax authority regarding the cessation of electronic invoice usage for the purpose of enforcing tax debt collection;

d) In cases where the use of electronic invoices to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights is detected by competent authorities and reported to the tax authorities;

e) In cases where the act of creating electronic invoices for the purpose of fictitious sales of goods or provision of services to defraud organizations or individuals is detected by competent authorities and reported to the tax authorities;

g) In cases where the business registration authority or competent state agency requires an enterprise to temporarily suspend business in a conditional business sector or profession upon discovering that the enterprise does not meet the business conditions as prescribed by law.

Based on the results of inspections and audits, if the tax authority determines that a business was established to conduct illegal buying and selling of electronic invoices or to illegally use electronic invoices to evade taxes, the tax authority will issue a decision to suspend the use of electronic invoices; the business will be penalized according to the law.

2. The procedure for discontinuing the use of electronic invoices is as follows:

a) The tax authority directly managing the taxpayer shall send a notice to the taxpayer falling under the cases specified in points d, e, and g of Clause 1 of this Article, requesting the taxpayer to provide explanations or supplementary information and documents related to the use of electronic invoices.

b) The taxpayer must provide explanations or supplementary information and documents within no more than 02 working days from the date the tax authority issues the notice. The taxpayer may provide explanations or supplementary information and documents in person at the tax authority or in writing.

c) The taxpayer continues to use electronic invoices or provides additional explanations, specifically:

c.1) If the taxpayer has provided sufficient explanations or additional information and documents to prove that the use of electronic invoices complies with legal regulations, the taxpayer may continue to use electronic invoices.

c.2) If the taxpayer has provided explanations or supplementary information and documents but still fails to prove the use of electronic invoices in accordance with the law, the tax authority will continue to notify the taxpayer to supplement the information and documents. The deadline for supplementation is 02 working days from the date the tax authority issues the notification.

d) If the taxpayer fails to provide explanations or supplementary information and documents within the specified deadline, the tax authority shall issue a notice requesting the taxpayer to cease using electronic invoices with or without a tax authority code and take appropriate action as prescribed.

3. Businesses, economic organizations, other organizations, households, and individuals engaged in business activities as mentioned in Clause 1 of this Article may continue to use electronic invoices after notifying the tax authorities of their continued business operations, or after the tax authorities restore their tax identification numbers, or after the tax authorities issue a decision to terminate the enforcement of administrative decisions on tax management by suspending the use of invoices, or upon notification from competent authorities.

4. In cases where businesses, economic organizations, other organizations, households, or individuals engaged in business activities are temporarily suspended and need to issue electronic invoices to buyers to fulfill contracts signed before the suspension, these businesses, economic organizations, other organizations, households, or individuals shall use electronic invoices issued on a transaction-by-transaction basis as guided in Clause 2, Article 13 of this Decree.

Article 17. Issuing electronic invoices with tax authority codes.

1. Issue electronic invoices with tax authority codes.

a) Businesses, economic organizations, other organizations, households, and individual business owners falling under the scope of Clause 1, Article 14 of this Decree, if accessing the General Department of Taxation's electronic portal to issue invoices, shall use the account granted upon registration to do so:

– Prepare invoices for the sale of goods and provision of services.

– Digitally sign the issued invoices and send them to the tax authorities for code issuance.

b) Businesses, economic organizations, other organizations, households, and individual business owners using electronic invoices with tax authority codes through electronic invoice service providers should access the website of the electronic invoice service provider or use the unit's electronic invoice software to do so:

– Prepare invoices for the sale of goods and provision of services.

– Digitally sign the issued invoices and send them through an electronic invoice service provider so that the tax authorities can issue a code.

2. Issue invoice codes

a) Invoices issued with a tax code by the tax authority must ensure:

– The electronic invoice must contain all the information required by Article 10 of this Decree.

– The electronic invoice must conform to the format prescribed in Article 12 of this Decree.

– The registration information is correct as stipulated in Article 15 of this Decree.

- Not subject to the cases of discontinuing the use of electronic invoices with tax authority codes as stipulated in Clause 1, Article 16 of this Decree.

b) The General Department of Taxation's invoice code issuance system automatically issues invoice codes and sends the results back to the sender.

3. Businesses, economic organizations, other organizations, households, and individuals engaged in selling goods or providing services are responsible for sending electronic invoices that have been assigned a tax authority code to the buyer. The method of sending and receiving invoices shall be carried out according to the agreement between the seller and the buyer, ensuring compliance with the law on electronic transactions.

Article 18. Issuing electronic invoices without a tax authority code.

1. Businesses and economic organizations may use electronic invoices without a tax authority code when selling goods or providing services after receiving notification of acceptance from the tax authority.

2. Businesses and economic organizations using software to create electronic invoices when selling goods or providing services must digitally sign the electronic invoices and send them to buyers electronically as agreed upon between the seller and the buyer, ensuring compliance with the law on electronic transactions.

Article 19. Handling of invoices with errors

1. If the seller discovers an error in an electronic invoice that has been issued with a tax authority code but not yet sent to the buyer, the seller shall notify the tax authority using Form No. 04/SS-HĐĐT Appendix IA issued with this Decree regarding the cancellation of the erroneous electronic invoice with the issued code and create a new electronic invoice, digitally sign it, and send it to the tax authority to obtain a new invoice code to replace the erroneous invoice and send it to the buyer. The tax authority shall cancel the erroneous electronic invoice that has been issued with the issued code and stored in the tax authority's system.

2. In the case of an electronic invoice with or without a tax authority code that has been sent to the buyer, and either the buyer or the seller discovers an error, the following procedures shall apply:

a) In cases where there are errors in the buyer's name or address but the tax identification number is correct and other details are accurate, the seller shall notify the buyer of the invoice error and does not need to reissue the invoice. The seller shall notify the tax authority about the erroneous electronic invoice using Form No. 04/SS-HĐĐT Appendix IA issued with this Decree, except in cases where the electronic invoice without a tax authority code containing the aforementioned error has not yet been sent to the tax authority.

b) In case of errors; tax identification number; errors in the amount recorded on the invoice, incorrect tax rate, tax amount, or goods listed on the invoice not meeting specifications or quality standards, one of the following two methods of using electronic invoices may be chosen:

b1) The seller issues an electronic invoice to adjust an erroneous invoice. If the seller and buyer have agreed to create a written agreement before issuing the adjustment invoice for the erroneous invoice, the seller and buyer shall create a written agreement clearly stating the error, and then the seller shall issue an electronic invoice to adjust the erroneous invoice.

An electronic invoice that amends an already issued electronic invoice containing errors must include the phrase "Adjustment for invoice Form No.… symbol… number… dated… month… year".

b2) The seller issues a new electronic invoice to replace the erroneous electronic invoice, except in cases where the seller and buyer have agreed to create a written agreement before issuing the replacement invoice for the erroneous one. In such cases, the seller and buyer will create a written agreement clearly stating the error, and then the seller will issue a replacement electronic invoice for the erroneous one.

A new electronic invoice replacing an erroneous one must include the phrase "Replacing invoice Form No.… symbol… number… dated… month… year".

The seller digitally signs the newly adjusted or replacement electronic invoice for the previously issued electronic invoice containing errors, then sends it to the buyer (in the case of using electronic invoices without a tax authority code) or sends it to the tax authority for the tax authority to issue a code for the new electronic invoice to send to the buyer (in the case of using electronic invoices with a tax authority code).

c) For the aviation industry, invoices for the exchange or refund of air transport documents are considered adjustment invoices without requiring the information "Adjustment increase/decrease for invoice Form No… symbol… date… month… year". Air transport businesses are allowed to issue their own invoices for cases of refund or exchange of transport documents issued by agents.

3. If the tax authority discovers errors in an electronic invoice with or without a tax authority code, the tax authority shall notify the seller using Form No. 01/TB-RSĐT Appendix IB issued with this Decree so that the seller can check for errors.

According to the notification deadline stated in Form No. 01/TB-RSĐT Appendix IB, the seller shall notify the tax authority using Form No. 04/SS-HĐĐT in Appendix IA issued with this Decree regarding the inspection of erroneous electronic invoices.

If the seller fails to notify the tax authority within the notification period specified in Form No. 01/TB-RSĐT Appendix IB, the tax authority will issue a second notification to the seller using Form No. 01/TB-RSĐT Appendix IB. If the seller still fails to notify within the second notification period specified in Form No. 01/TB-RSĐT Appendix IB, the tax authority will consider conducting an inspection regarding the use of electronic invoices.

4. Within one working day, the tax authority shall notify the receipt and processing results according to Form No. 01/TB-HĐSS Appendix IB issued with this Decree. Canceled electronic invoices are no longer valid but are still stored for retrieval purposes.

Article 20. Troubleshooting for electronic invoices with tax authority codes.

1. In cases where a seller of goods or service provider uses electronic invoices with tax authority codes but encounters a problem that prevents them from using these invoices, they should contact the tax authority or the service provider for assistance in resolving the issue. During the troubleshooting period, if the seller of goods or service provider requests to use electronic invoices with tax authority codes, they should go to the tax authority to use them.

2. In the event of a system failure at the tax authority, the General Department of Taxation shall implement technical solutions to switch to the backup system and shall be responsible for notifying the General Department of Taxation on its electronic portal about such failures. The General Department of Taxation shall select a number of qualified electronic invoice service providers to authorize the issuance of electronic invoice codes in the event of a system failure at the tax authority.

In the event that the tax authority's system malfunctions are not resolved, the tax authority will sell invoices printed by the tax authority to certain organizations and individuals for use. After the tax authority's code issuance system is restored, the tax authority will notify organizations and individuals to continue using electronic invoices with the tax authority's code. No later than two working days from the deadline stated in the tax authority's notification, organizations and individuals must submit a report on the use of the paper invoices purchased from the tax authority according to Form BC26/HĐG, Appendix IA, issued with this Decree.

3. In cases where the technical infrastructure of the electronic invoice service provider fails, the electronic invoice service provider is responsible for notifying the seller and coordinating with the General Department of Taxation for timely support. The electronic invoice service provider must resolve the issue as quickly as possible and provide assistance to the seller in creating electronic invoices for submission to the tax authority for code issuance in the shortest possible time.

4. In the event that the General Department of Taxation's electronic portal experiences technical errors and is unable to receive electronic invoice data without codes, the General Department of Taxation is responsible for notifying this on its electronic portal. During this period, organizations, businesses, and electronic invoice service providers shall temporarily refrain from transferring invoice data without codes to the tax authorities.

Within two working days from the date the General Department of Taxation announces that its electronic portal is operating normally again, organizations and businesses providing electronic invoice services must transfer invoice data to the tax authorities. Sending electronic invoice data after the announcement that the General Department of Taxation's electronic portal has experienced technical errors will not be considered a delay in sending electronic invoice data.

Article 21. Responsibilities of sellers of goods and providers of services using electronic invoices with tax authority codes.

1. Manage the usernames and passwords for accounts issued by the tax authorities.

2. Create electronic invoices for the sale of goods and provision of services to submit to the tax authority for code issuance and be legally responsible for the legality and accuracy of the electronic invoices.

3. Send the electronic invoice with the tax authority code to the buyer immediately after receiving the electronic invoice with the tax authority code.

Article 22. Responsibilities of sellers of goods and providers of services using electronic invoices with tax authority codes.

1. Manage the usernames and passwords for accounts issued by the tax authorities.

2. Create electronic invoices for the sale of goods and provision of services to send to buyers, tax authorities, and electronic invoice service providers, and be legally responsible for the legality and accuracy of the electronic invoices created.

3. Transfer data from electronic invoices without tax authority codes that have been issued to the tax authority via the General Department of Taxation's electronic portal (transfer directly or send through an electronic invoice service provider).

a) Method and timing of electronic invoice data transfer

a.1) The method of transferring electronic invoice data according to the Summary Table of Electronic Invoice Data as per Form No. 01/TH-HĐĐT Appendix IA issued with this Decree, along with the deadline for submitting value-added tax declarations, applies to the following cases:

– Providing services in the following fields: postal and telecommunications services, insurance, finance and banking, air transport, and securities.

– Selling goods such as electricity and clean water if customer code or tax identification number information is available.

Sellers shall prepare a Summary Table of Electronic Invoice Data for Goods and Services Provided During the Month or Quarter (from the first day of the month or quarter to the last day of the month or quarter) according to Form No. 01/TH-HĐĐT Appendix IA issued with this Decree, and submit it to the tax authority at the same time as submitting the Value Added Tax Declaration as prescribed by Law No. 38/2019/QH14 on Tax Administration and its implementing guidelines.

In cases where a large number of invoices are generated, the summary table will be split according to the tax authority's standard data format to ensure that data transmission and reception requirements are met.

For invoices submitted as a summary sheet, the seller sends cancellation and adjustment information directly on the summary sheet for subsequent periods without sending a notification of erroneous electronic invoices using Form No. 04/SS-HĐĐT Appendix IA of this Decree to the tax authority.

For invoices issued for the total revenue of individual buyers not engaged in business activities during the day or month, as detailed in the sales statement, the seller only needs to send the electronic invoice data (without the detailed sales statement) to the tax authority.

Specifically for the sale of gasoline and diesel fuel to customers, the seller compiles data from all gasoline and diesel fuel sales invoices for the day, broken down by product, to display on the electronic invoice data summary table and transmits this electronic invoice data summary table on the same day.

a.2) The method of transferring the full content of the invoice applies to cases of selling goods or providing services not covered by point a1 of this section.

After completing all the necessary details on the invoice, the seller sends the invoice to the buyer and simultaneously submits it to the tax authorities.

b) Businesses and economic organizations shall transfer electronic invoice data to the tax authorities in the data format prescribed in Article 12 of this Decree and the guidance of the General Department of Taxation by sending it directly (if the data connection standard requirements are met) or through an electronic invoice service provider.

b.1) Direct delivery method

– Businesses and economic organizations that use a large number of invoices, have information technology systems that meet the requirements for standard data formats and regulations in Clause 4, Article 12 of this Decree, and need to transfer electronic invoice data by sending it directly to the tax authority, shall send a written document accompanied by supporting documents to the General Department of Taxation.

– Businesses and economic organizations with a parent-subsidiary company model, that have built a centralized invoice data management system at the parent company, and that require the parent company to transfer all electronic invoice data, including data from its subsidiaries, to the tax authorities via the General Department of Taxation's electronic portal, should send a list of subsidiaries to the General Department of Taxation for technical connection.

b.2) Method of sending through an electronic invoice service provider

Businesses and economic organizations not falling under the cases mentioned in point a of this clause shall sign a contract with an electronic invoice service provider for the electronic invoice service provider to transfer electronic invoice data to the tax authority. Based on the signed contract, the business or economic organization is responsible for transferring electronic invoice data to the electronic invoice service provider, which will then forward it to the tax authority.

4. Store and ensure the integrity of all electronic invoices; comply with legal regulations on ensuring the safety and security of electronic data systems.

5. Comply with inspections, audits, and verifications by tax authorities and other competent agencies as prescribed by law.

Section 3. INVOICES PRINTED BY THE TAX AUTHORITY

Article 23. Application of invoices printed by the tax authority.

The Tax Departments of provinces and centrally-administered cities (hereinafter referred to as the Tax Departments) print invoices to sell to the following entities:

1. Enterprises, economic organizations, households, and individuals engaged in business activities as stipulated in Clause 1, Article 14 of this Decree, in cases where they do not conduct transactions with tax authorities electronically, lack information technology infrastructure, do not have an accounting software system, and do not have electronic invoicing software to use electronic invoices and to transmit electronic invoice data to buyers and to tax authorities.

Businesses, economic organizations, households, and individuals engaged in business activities purchase invoices from the tax authorities for a maximum period of 12 months, while the tax authorities implement solutions for gradually transitioning to electronic invoices. Upon switching to electronic invoices, businesses, economic organizations, households, and individuals engaged in business activities must register to use electronic invoices with a tax authority code or electronic invoices without a tax authority code (if eligible) as stipulated in Article 15 of this Decree.

2. Businesses, economic organizations, households, and individuals engaged in business activities during periods when the tax authority's information technology infrastructure for issuing invoice codes experiences malfunctions as stipulated in Clause 2, Article 20 of this Decree.

Article 24. Regulations on the sale of invoices printed by the tax authority.

1. Businesses, economic organizations, households, and individual business owners eligible to purchase invoices from the tax authority must submit an application to purchase invoices (according to Form No. 02/DN-HDG, Appendix IA issued with the Decree) to the tax authority when purchasing invoices, along with the following documents:

a) The invoice buyer (the person named in the invoice or the person authorized by the business, organization, household business owner, or person authorized by a power of attorney as prescribed by law) must present a valid identity card or citizen identification card as prescribed by law;

b) Businesses, economic organizations, households, and individuals conducting business who purchase invoices for the first time must provide a written commitment (according to Form No. 02/CK-HĐG, Appendix IA issued with this Decree) regarding their production and business address, which must be consistent with their business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax code notification, investment registration certificate, cooperative registration certificate, or establishment decision issued by a competent authority;

c) When purchasing invoices, businesses, economic organizations, households, and individuals engaged in business activities who purchase invoices issued by the tax authority must take responsibility for writing or stamping their name, address, and tax code on copy 2 of each invoice before taking it out of the tax authority.

2. The tax authorities sell invoices to businesses, economic organizations, households, and individual business owners on a monthly basis.

The number of invoices sold to businesses, economic organizations, households, and individual business owners for the first time shall not exceed one booklet of 50 invoices for each type of invoice. If the initial purchase of invoices is used up before the end of the month, the tax authority will determine the number of invoices to be sold in the next batch based on the time and quantity of invoices already used.

For subsequent invoice purchases, after verifying the invoice usage, tax declaration and payment status, and the invoice purchase request in the application form, the tax authority will process the sale of invoices to businesses, economic organizations, households, and individuals on the same day. The number of invoices sold to businesses, economic organizations, households, and individuals shall not exceed the number of invoices used in the previous month.

Businesses, economic organizations, households, and individual business owners who are subject to purchasing invoices issued by the tax authorities and switch to using electronic invoices must cease using invoices purchased from the tax authorities from the date they begin using electronic invoices as stipulated in Article 15 of this Decree.

In cases where households or individual businesses do not need to use invoice books but require electronic invoices, the tax authority will issue electronic invoices for each transaction as stipulated in Clause 2, Article 13 of this Decree.

3. Invoices printed by the Tax Department for sale are publicly announced on the General Department of Taxation's electronic portal, and before the first sale, the Tax Department must prepare a notice of invoice issuance according to Form No. 02/PH-HĐG, Appendix IB of this Decree, attaching the sample invoice on the General Department of Taxation's electronic portal.

The content of the Invoice Issuance Notice includes: Name of the Tax Department issuing the invoices, tax code, address, telephone number, types of invoices issued (invoice type name, invoice symbol, invoice form number symbol, start date of use, number of invoices notified for issuance (from number… to number…)), name and tax code of the invoice printing enterprise (for pre-printed invoices); date of issuance of the Notice, name and signature of the legal representative and seal of the unit.

A sample invoice is a printed copy that accurately and completely displays all the information on the invoice given to the buyer, of the type issued, with an invoice number consisting of a series of zeros, and the word "Sample" printed or stamped on the invoice.

Notices regarding invoice issuance, including sample invoices, must be clearly posted at all facilities under the jurisdiction of the Tax Department throughout the period of invoice usage.

In case of any changes to the content of the previously issued notification or invoice template, the Tax Department must carry out the procedure for issuing a new notification as prescribed in this Article.

4. Paper invoices printed by the Tax Department are sold at a price that covers actual costs, not for profit. The Director of the Tax Department decides and posts the selling price of invoices according to the above principle; tax authorities at all levels are not allowed to collect any additional fees beyond the posted selling price. All units under the Tax Department sell and issue the same type of invoice issued by the Tax Department.

Article 25. Handling of purchase invoices issued by the tax authority in cases where they are no longer used.

1. Businesses, economic organizations, households, and individual business owners whose tax identification numbers have been approved by the tax authorities must cease using any unused invoices.

2. The directly managing tax authority shall notify the expiration of the validity of unissued invoices that are being used by businesses, economic organizations, households, and individuals that are no longer operating at their registered business location or have voluntarily ceased business operations.

3. In cases where businesses, economic organizations, households, and individuals conducting business are approved by the tax authorities to use electronic invoices, they must destroy the invoices purchased from the tax authorities in accordance with Article 27 of this Decree before using electronic invoices.

Article 26. Handling of purchase invoices issued by the tax authority.

1. If an invoice has been issued but not yet delivered to the buyer, and an error is discovered in the issued invoice, the seller should cross out all copies and retain the erroneous invoice.

2. In cases where an invoice has been issued with errors in the buyer's name or address but the buyer's tax identification number is correct, the parties shall prepare an adjustment record and do not need to issue an adjusted invoice.

3. In cases where an invoice has been issued and delivered to the buyer but the goods or services have not yet been delivered, or where the invoice has been issued and delivered but neither the seller nor the buyer has declared the tax, if an error is discovered, the invoice must be canceled. The seller and buyer must prepare a record of the recall of all copies of the incorrectly issued invoice. The invoice recall record must state the reason for the recall. The seller must cross out all copies, retain the incorrectly issued invoice, and issue a new invoice in accordance with regulations.

4. In cases where an invoice has been issued and delivered to the buyer, goods have been delivered or services provided, and both the seller and buyer have declared taxes, but errors are subsequently discovered, the seller must issue an adjusted invoice. The adjusted invoice must clearly state the adjustments (increase or decrease) in the quantity of goods, selling price, VAT rate, and VAT amount for invoice number and symbol. Based on the adjusted invoice, the seller and buyer must declare adjustments to sales revenue, purchases, output tax, and input tax. The adjusted invoice must not contain negative numbers (-).

If the seller and buyer agree that they will both draw up a record detailing the error before the seller issues an adjusted invoice, then the parties will draw up a record detailing the error, and the seller will then issue an adjusted invoice.

Article 27. Destruction of pre-printed invoices purchased from the tax authority.

1. Businesses, economic organizations, households, and individuals engaged in business activities that no longer use invoices must destroy them. The deadline for destroying invoices is no later than 30 days from the date of notification to the tax authority. In cases where the tax authority has notified that the invoices are no longer valid (except in cases of notification due to tax debt enforcement measures), businesses, economic organizations, households, and individuals engaged in business activities must destroy the invoices. The deadline for destroying invoices is no later than 10 days from the date the tax authority notifies that the invoices are no longer valid or from the date the lost invoices are recovered.

Invoices issued by accounting units are canceled in accordance with accounting laws and regulations.

Unissued invoices that are evidence in criminal cases are not destroyed but are handled according to the law.

2. The procedure for destroying invoices of businesses, economic organizations, households, and individual business owners is as follows:

a) Businesses, economic organizations, households, and individual business owners must prepare an inventory list of invoices to be destroyed.

b) Businesses and economic organizations must establish a Council for the Destruction of Invoices. The Invoice Destruction Council must include a representative from the organization's leadership and a representative from its accounting department. Households and individual businesses are not required to establish a Council when destroying invoices.

c) Members of the Invoice Cancellation Council must sign the invoice cancellation record and will be held legally responsible if any errors occur.

d) Documents for invoice destruction include:

– Decision to establish a council for destroying invoices, except in the case of household businesses or individual entrepreneurs;

– The inventory list of invoices to be destroyed should detail: Invoice name, invoice form number symbol, invoice symbol, quantity of invoices to be destroyed (from number… to number… or list each invoice number in detail if the invoice numbers to be destroyed are not consecutive);

– Record of invoice destruction;

– The notification of invoice cancellation results must include the following information: type, symbol, number of invoices canceled from number… to number, reason for cancellation, date and time of cancellation, and method of destruction, according to Form No. 02/HUY-HĐG Appendix IA issued with this Decree.

The records of invoice destruction are kept at the business, economic organization, household, or individual business using the invoices. The notification of invoice destruction results is prepared in two copies: one for retention and one sent to the directly managing tax authority no later than 5 days from the date of invoice destruction.

3. Destroy invoices issued by the tax authorities.

a) The Tax Authority shall destroy invoices printed by the Tax Department that have been announced for issuance but have not been sold or issued and are no longer in use.

b) The General Department of Taxation is responsible for prescribing the procedure for destroying invoices printed by the Tax Department.

Article 28. Handling of lost, burned, or damaged printed invoices purchased from the tax authority.

1. Businesses, economic organizations, households, and individual business owners who discover that issued or unissued invoices are lost, burned, or damaged must prepare a report on the loss, burning, or damage and notify the directly managing tax authority using Form BC21/HĐG, Appendix IA, issued with this Decree, no later than 05 days from the date of the loss, burning, or damage. If the last day (the 05th day) coincides with a public holiday as prescribed by law, the last day of the deadline will be considered the day following that holiday.

2. In cases where goods are sold or services are provided and the seller has issued an invoice in accordance with regulations, but subsequently either the seller or the buyer loses, burns, or damages the two original copies of the invoice, the seller and buyer shall prepare a written record of the incident. This record shall clearly state which month the seller declared and paid taxes on copy 1 of the invoice, and shall be signed and clearly state the full name of the legal representative (or authorized person), stamped (if applicable) on the record. A photocopy of copy 1 of the invoice, signed and stamped by the legal representative, shall also be given to the buyer. The buyer may use the signed and stamped (if applicable) photocopy of the invoice, along with the record of loss, burning, or damage of copy 2, as accounting documentation and for tax declaration purposes. Both the seller and the buyer are responsible for the accuracy of the information regarding the loss, burning, or damage of the invoice.

In case of loss, fire or damage to the invoices used in connection with a third party (for example: a third party is a cargo carrier or a transferor), the third party shall rely on the seller. or the buyer rent to determine the responsibility and sanction the seller or the buyer as prescribed.

Article 29. Reporting on the use of pre-printed invoices purchased from the tax authority and a list of invoices used during the period.

1. Quarterly, businesses, economic organizations, households, and individuals engaged in business activities that purchase invoices from the tax authority are responsible for submitting a report on the use of invoices and a list of invoices used during the period to the tax authority directly managing them.

The report on the use of invoices must be submitted quarterly, no later than the last day of the first month of the quarter following the quarter in which the invoices were used, using Form BC26/HĐG, Appendix IA, issued with this Decree.

In cases where no invoices are used during the period, businesses, economic organizations, households, and individuals conducting business must submit a report on the use of invoices, recording the number of invoices used as zero (=0), and do not need to submit a list of invoices used during the period. In cases where all invoices have been used in the previous period, and the report on the use of invoices in the previous period has already been submitted with a remaining balance of zero (0), and no invoices are purchased or used in the current period, businesses, economic organizations, households, and individuals conducting business are not required to report on the use of invoices.

2. Businesses, economic organizations, households, and individuals engaged in the sale of goods and services are responsible for submitting reports on the use of invoices and lists of invoices used during the period when dividing, separating, merging, dissolving, going bankrupt, changing ownership; transferring, selling, contracting, or leasing state-owned enterprises, along with the deadline for submitting tax settlement documents.

3. In cases where businesses, economic organizations, households, or individuals conducting business relocate to a different area from the one directly managed by the tax authority, they must submit a report on the use of invoices and a list of invoices used during the period to the tax authority from which they are relocating.

Chapter III

REGULATIONS REGARDING DOCUMENTS

Section 1. GENERAL PROVISIONS

Article 30. Types of documents

1. Documents in the field of tax, fee, and levy management by tax authorities include:

a) Personal income tax deduction certificate;

b) The receipt includes:

b.1) Receipts for taxes, fees, and charges that do not have pre-printed denominations;

b.2) Pre-printed receipts for taxes, fees, and charges with pre-determined denominations;

b.3) Receipts for taxes, fees, and charges.

2. In the process of managing taxes, fees, and charges as prescribed by the Law on Tax Administration, if other types of documents are required, the Minister of Finance is responsible for prescribing and guiding their implementation.

Article 31. Time of document creation

At the time of withholding personal income tax, and at the time of collecting taxes, fees, and charges, the organization withholding personal income tax and the organization collecting taxes, fees, and charges must prepare documents and receipts to give to the person whose income is subject to withholding tax and the person paying the taxes, fees, and charges.

Article 32. Contents of documents

1. The tax deduction certificate contains the following information:

a) Name of the tax deduction certificate, symbol of the tax deduction certificate form, symbol of the tax deduction certificate, serial number of the tax deduction certificate;

b) Name, address, and tax identification number of the taxpayer;

c) Name, address, and tax identification number of the taxpayer (if the taxpayer has a tax identification number);

d) Nationality (if the taxpayer is not a Vietnamese citizen);

d) Income item, time of income payment, total taxable income, amount of tax withheld; remaining income to be received;

e) Date, month, and year of issuance of the tax deduction certificate;

g) Full name and signature of the person paying the income.

In the case of using electronic tax deduction certificates, the signature on the electronic certificate must be a digital signature.

2. Receipt

a) Types of receipts: Receipts for collecting taxes, fees, and charges without pre-printed denominations; receipts for collecting taxes, fees, and charges with pre-printed denominations; receipts for collecting taxes, fees, and charges.

b) Receipt template symbol and receipt symbol.

Receipt template symbols are information that shows the name of the receipt type, the serial number of the receipt, and the template number within a receipt type (a receipt type may have multiple templates).

Receipt symbols are distinguishing features of receipts, using a system of Vietnamese letters and the last two digits of the year.

For pre-printed receipts, the last two digits of the year represent the year the pre-printed receipt was issued. For self-printed and electronic receipts, the last two digits of the year represent the year the receipt began to be used, as indicated in the issuance notice, or the year the receipt was printed.

c) The receipt number is the sequential number shown on the receipt for tax, fee, or charge collection. The receipt number is written in Arabic numerals with a maximum of 7 digits. For self-printed or pre-printed receipts, the receipt number starts from 0000001. For electronic receipts, the electronic receipt number starts from 1 on January 1st or the date the electronic receipt is first used and ends on December 31st of each year.

d) The number of copies of a receipt (applicable to both printed and self-printed receipts) is the number of sheets within the same receipt number. Each receipt number must have at least two copies or two parts, in which:

– Copy (part) 1: retained by the collecting organization;

– Part 2: given to the taxpayer; fee and charge payer;

The third conjunction onwards is named according to its specific function, serving the management purposes as prescribed by law.

d) Name and tax identification number of the organization collecting taxes, fees, and charges.

e) The names of the types of taxes, fees, and charges, and the amounts written in both numbers and words.

g) Date, month, and year the receipt was issued.

h) Signature of the person collecting the money. If an electronic receipt is used, the signature on the electronic receipt must be a digital signature.

i) Name and tax identification number of the organization receiving the receipt printing order (for cases where printing is ordered).

k) The receipt must be in Vietnamese. If additional foreign language information is needed, the foreign language information should be placed to the right in parentheses “( )” or directly below the Vietnamese content in a smaller font size.

The numbers written on the receipt are the natural numbers 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency stated on the receipt is Vietnamese Dong. In cases where other receivables belonging to the state budget are legally stipulated to be collected in foreign currency, they may be collected in foreign currency or in Vietnamese Dong based on the conversion from foreign currency to Vietnamese Dong at the exchange rate specified in Clause 4, Article 3 of Government Decree No. 120/2016/ND-CP dated August 23, 2016, detailing and guiding the implementation of some articles of the Law on Fees and Charges.

In cases where fees and charges are collected and the list of fees and charges exceeds the number of lines on a single receipt, a summary sheet shall be attached to the receipt. This summary sheet shall be designed by the collecting organization to suit the characteristics of each type of fee or charge. The summary sheet must clearly state "attached to receipt number… dated… month… year".

For organizations collecting fees and charges using electronic receipts, if adjustments to certain content on the electronic receipts are needed to reflect actual circumstances, the organization must consult with the Ministry of Finance (General Department of Taxation) in writing for review and guidance before implementation.

In addition to the mandatory information stipulated in this clause, organizations collecting fees and charges may add other information, including logos, decorative images, or advertisements, in accordance with the law and without obscuring or blurring the mandatory content displayed on the receipt. The font size of the additional information must not be larger than the font size of the mandatory content displayed on the receipt.

3. The electronic document display template follows the guidelines in Clause 10, Article 4 of Government Decree No. 11/2020/ND-CP dated January 20, 2020, regulating administrative procedures in the field of the State Treasury and its implementing guidelines.

Section 2. REGULATIONS ON ELECTRONIC DOCUMENTS

Article 33. Format of electronic documents

1. Electronic receipt format:

The types of receipts stipulated in point b, clause 1, Article 30 of this Decree must be in the following format:

a) The electronic receipt format uses the XML text formatting language (XML stands for "eXtensible Markup Language," created for the purpose of sharing electronic data between information technology systems);

b) The electronic receipt format consists of two components: a component containing the electronic receipt business data and a component containing the digital signature data;

c) The General Department of Taxation shall develop and publish the data components for electronic receipts, the data components for digital signatures, and provide tools for displaying the contents of electronic receipts as prescribed in this Decree.

2. Format of electronic documents for personal income tax deduction:

Organizations that deduct personal income tax when using documents as prescribed in point a, clause 1, Article 30 of this Decree in electronic form shall develop their own software system to use electronic documents, ensuring that the mandatory contents as prescribed in clause 1, Article 32 of this Decree are included.

3. Electronic documents and electronic receipts must display the contents of the document fully and accurately, ensuring that they do not lead to misinterpretation and can be read by users through electronic means.

Article 34. Registration for the use of electronic receipts

1. Organizations collecting fees and charges before using electronic receipts as stipulated in point b, clause 1, Article 30 must register for use through the General Department of Taxation's electronic portal.

The registration information content follows Form No. 01/DK-BL, Appendix IA, issued together with this Decree.

The General Department of Taxation's electronic portal receives registrations for the use of electronic receipts from organizations collecting fees and charges, and sends a notification according to Form No. 01/TB-TNĐK Appendix IB issued with this Decree after receiving the registration to confirm the submission of the registration dossier.

2. Within one working day from the date of receiving the registration for using electronic receipts, the Tax Authority is responsible for sending an electronic notification according to Form No. 01/TB-ĐKĐT Appendix IB issued with this Decree to the subjects specified in Clause 1 of this Article regarding acceptance in case the registration for using electronic receipts is valid and without errors, or rejection of registration for using electronic receipts that does not meet the conditions for acceptance or contains errors.

3. From the time of using electronic receipts as prescribed in this Decree, the organization mentioned in Clause 1 of this Article must destroy any remaining unused paper receipts and documents (if any) in accordance with regulations.

4. In case of changes to the information registered for the use of electronic receipts as stipulated in Clause 1 of this Article, the organization collecting fees and charges belonging to the state budget shall update the information and resubmit it to the tax authority using Form No. 01/DK-BL Appendix IA issued with this Decree via the General Department of Taxation's electronic portal.

Section 3. REGULATIONS ON PAPER RECEIPTS IN THE FORM OF PRINTED OR SELF-PRINTED RECEIPTS

Article 35. Principles for creating receipts

1. The Tax Department produces printed receipts (without pre-printed denominations) which are sold to organizations collecting fees and charges at a price that covers printing and distribution costs.

2. In the case of ordering the printing of receipts, the organization collecting fees and charges shall select an organization that meets the requirements for printing as stipulated in the regulations to sign a contract for ordering the printing of fee and charge receipts.

3. In cases where organizations print their own receipts, they must meet the following conditions:

a) There is a system of equipment (computers, printers) that ensures the printing and creation of receipts when collecting fees and charges.

b) Being an accounting unit as prescribed by the Accounting Law and having software that automatically prints receipts, ensuring that receipt data is transferred to the accounting software (or database) for declaration as required.

The self-printing system must adhere to the following principles:

b.1) The numbering on receipts is done automatically. Each copy of a receipt number is printed only once; if printed a second time or more, it must be indicated as a copy.

b.2) The application software for printing receipts must ensure security by granting user permissions; unauthorized users are not allowed to interfere with or alter data on the application.

In cases where organizations collect fees for purchasing software from self-published software providers, they must select organizations that meet the standards and conditions for supplying software as stipulated by regulations.

b.3) Unissued self-printed receipts must be stored in the computer system under secure information protection.

b.4) Self-printed receipts that have been created must be stored in the computer system under secure information management, and the content of the receipts must be accessible, exportable, and printable on paper when needed for reference.

Article 36. Notification of issuance of printed or self-printed receipts

1. Organizations collecting fees and charges must prepare a Notice of Receipt Issuance before using pre-printed or self-printed receipts and send it to the directly managing tax authority. The Notice of Receipt Issuance must be sent to the tax authority electronically.

2. Issue a receipt from the Tax authority.

Receipts printed by the Tax Department must be issued a notice of issuance before being sold for the first time. This notice must be sent to all Tax Departments nationwide within 10 working days from the date of issuance and before sales begin. When issuing receipts, ensure that there are no duplicate receipt numbers within the same series.

If the Tax Department has already posted the content of the Notice of Receipt Issuance on the General Department of Taxation's website, it does not need to send the notice of receipt issuance to other Tax Departments.

In case of any changes to the previously announced content, the Tax Department must follow the procedures for issuing a new notification as instructed above.

3. The content of the Receipt Issuance Notice includes:

a) Legal documents stipulating the functions, tasks, and powers of state management work involving the collection of fees and charges;

b) Name, tax identification number, and address of the organization collecting fees or charges, or the agency authorized to collect fees or charges, or authorized to issue fee receipts;

c) Types of receipts used (including sample receipts). A sample receipt is a printed copy that accurately and completely displays all the information on the receipt form (issued to the person paying the fee), with a receipt number consisting of a series of zeros, and the word "Sample" printed or stamped on the receipt;

d) Date of first use;

d) Name, tax code, and address of the organization that prints the receipts (for pre-printed receipts); name and tax code (if any) of the organization that provides the software for self-printing receipts (for self-printed receipts);

e) Date of issuance of the notice; name and signature of the legal representative and seal of the organization collecting fees and charges.

When changing all or one of the criteria regarding the form and content of the receipt (including mandatory and non-mandatory content), the fee-collecting organization shall send a notice of new issuance in accordance with the instructions in this clause, except as instructed in point d, clause 3 of this Article.

The notification for issuing receipts shall be made in accordance with Form No. 02/PH-BLG, Appendix IA, issued together with this Decree.

4. Procedures for issuing receipts:

a) The notification of receipt issuance and sample receipts must be sent to the directly managing tax authority at least 05 days before the business organization begins using the receipts. The notification of receipt issuance, including the sample receipts, must be clearly displayed at the organization collecting fees and charges and at the organization authorized or delegated to collect fees and charges throughout the period of receipt use;

b) In cases where, upon receiving the Notice of Issuance of Receipts from the fee-collecting organization, the tax authority discovers that the Notice of Issuance does not contain all the required information, the tax authority must, within 03 working days from the date of receipt, notify the fee-collecting organization in writing. The fee-collecting organization is responsible for making adjustments to ensure the new Notice of Issuance complies with regulations;

c) In cases where an organization collecting fees and charges issues a receipt for the second time or more, if there are no changes to the content and format of the receipt already notified to the tax authority, a sample receipt does not need to be submitted.

d) For receipts with pre-printed names and addresses that have been issued but not yet used, if there is a change in name or address but the tax code and the directly managing tax authority remain unchanged, and the organization collecting fees and charges still needs to use the pre-printed receipts, it shall stamp the new name and address next to the pre-printed name and address to continue using them and send a notification of information adjustment in the receipt issuance notification to the directly managing tax authority according to Form No. 02/ĐCPH-BLG Appendix IA issued with this Decree.

In cases where a change in business address results in a change of the directly managing tax authority, if the fee-collecting organization wishes to continue using the remaining unused receipts, it must submit a report on the use of receipts to the tax authority from which it is transferring, stamp the new address on the receipts, send a list of unused receipts according to Form No. 02/BK-BLG Appendix IA issued with this Decree, and notify the tax authority from which it is transferring the information in the receipt issuance notice (clearly stating the number of unused issued receipts that will continue to be used). If the organization does not need to use the remaining unused receipts, it must cancel the unused receipts, notify the tax authority from which it is transferring the results of the cancellation, and notify the tax authority from which it is transferring the new receipt issuance notice.

Article 37. Regulations on the preparation and authorization of receipt preparation

1. Issue a receipt.

The content on the receipt must accurately reflect the economic transaction that occurred; receipts must be issued in sequential order from smallest to largest number.

The content on the receipt must be consistent across all copies with the same receipt number. If there is an error or the receipt is damaged, the person collecting the money must not tear it off the stub, or if it has been torn off, the incorrect or damaged receipt must be attached. When issuing a receipt, the organization collecting fees and charges must affix its seal to the upper left corner of copy 2 of the receipt (the copy given to the payer of other payments belonging to the state budget).

2. Receipts prepared in accordance with the instructions in Clause 1 of this Article are legal documents for payment, accounting, and financial settlement.

If the instructions in Clause 1 of this Article are not met, the payment will be invalid and will not be included in the accounting or financial settlement.

3. Authorization to issue receipts

a) Organizations collecting fees and charges may authorize a third party to issue receipts. The authorization between the authorizing party and the authorized party must be in writing, and a notification must be sent to the tax authority directly managing both the authorizing party and the authorized party, using Form No. 02/UN-BLG Appendix IA issued with this Decree, no later than 03 days before the authorized party issues the receipt;

b) The authorization document must include complete information about the authorized receipts (form, type, symbol, number of receipts (from number… to number…); purpose of authorization; duration of authorization; method of delivery or method of installation of authorized receipts (if self-printed receipts); method of payment for authorized receipts;

c) The authorizing party must prepare an authorization notice containing complete information about the authorization receipt, the purpose of the authorization, and the duration of the authorization based on the signed authorization document, including the name, signature, and seal (if any) of the representative of the authorizing party, for the authorized party, and send the issuance notice to the tax authority; it must also be posted at the location where fees are collected and at the authorized party's office;

d) The authorized receipt must still bear the name of the organization collecting the fees (the authorizing party) and the authorizing party's seal in the upper left corner of each receipt (if the receipt is printed from the authorized party's printing device, the authorizing party's seal is not required);

d) In cases where an organization collecting fees and charges has multiple subordinate units directly collecting fees or multiple authorized collection points using the same printed receipt format with the same symbol, distributed among all units in the system, the organization collecting fees and charges must maintain a logbook tracking the allocation of receipts to each subordinate unit and authorized collection point. Subordinate units and authorized collection points must use receipts in ascending order within the allocated number range;

e) The authorizing party and the authorized party must compile periodic reports on the use of authorized receipts. The authorizing party must report the use of receipts to the tax authority directly managing them in accordance with the instructions in this Decree (including the number of receipts used by the authorized party). The authorized party is not required to notify the tax authority of the issuance of receipts and report on the use of receipts;

g) Upon expiration or premature termination of the authorization, both parties must confirm this in writing, notify the tax authorities, and post the notice at the fee collection point.

Article 38. Reporting on the use of pre-printed and self-printed receipts.

1. Quarterly, organizations collecting fees and charges are responsible for submitting a report on the use of receipts.

The deadline for submitting quarterly reports on receipt usage is no later than the last day of the first month of the quarter following the quarter in which the receipts were used.

2. The report on the use of receipts includes the following contents: Name of the unit, tax code (if any), address; name of the type of receipt; receipt form symbol, receipt symbol; beginning balance, purchased and issued during the period; number used, deleted, lost, destroyed during the period; ending balance submitted to the directly managing tax authority. If no receipts are used during the period, the Receipt Use Report should show the number of receipts used as zero (=0). If the previous period has used up all receipts, and the previous period's receipt use report has already shown a balance of zero (0), and no receipts are issued for fee collection during the period, and no receipts are used, then the fee collection organization is not required to submit a receipt use report.

In cases where the organization collecting fees and charges authorizes a third party to issue receipts, the organization collecting the fees and charges is still required to report on the use of these receipts.

Report on the use of receipts using Form No. BC26/BLDT or Form No. BC26/BLG Appendix IA issued with this Decree.

3. Organizations collecting fees and charges are responsible for submitting a report on the use of receipts upon dissolution, division, merger, or change of ownership, along with the deadline for submitting fee and charge settlement documents.

Article 39. Destruction of receipts

1. Cases for destroying receipts

– Receipts that are printed incorrectly, duplicated, or in excess must be destroyed before the contract for printing fee and charge receipts is finalized.

– The receipts issued by accounting units are destroyed in accordance with the law on accounting.

– Organizations that collect fees and charges and have receipts that are no longer in use must destroy those receipts.

– Receipts that have not yet been issued but are evidence in criminal cases will not be destroyed but will be handled according to the provisions of the law.

2. The receipt has been determined to have been destroyed.

– Destroying self-printed or pre-printed receipts involves burning, cutting, tearing, or other forms of destruction, ensuring that the information and data on the destroyed receipts cannot be reused.

– Destroying electronic receipts is a measure that makes the electronic receipt no longer exist in the information system, making it impossible to access or refer to the information contained in the electronic receipt.

Electronic receipts that have exceeded the retention period stipulated by the Accounting Law may be destroyed unless otherwise decided by a competent state authority. The destruction of electronic receipts must not affect the integrity of any remaining electronic receipts and must ensure the normal operation of the information system.

3. Procedures for destroying receipts

a) The deadline for destroying receipts is no later than 30 days from the date of notification to the directly managing tax authority.

In cases where the tax authority notifies that a receipt is no longer valid, the organization collecting fees and charges must destroy the receipt and send the information to the tax authority, including the following details: name of the fee/charge collecting agency; tax code (if any); address; method of destruction; time, date, month, and year of destruction; type of receipt; receipt form symbol; receipt symbol; from number; to number; quantity. The deadline for destroying the receipt is no later than 10 days from the date the tax authority notifies that it is no longer valid.

b) Organizations collecting fees and charges must prepare an Inventory List of Receipts to be Destroyed. The Inventory List of Receipts to be Destroyed must detail the following: receipt name, receipt form symbol, receipt symbol, and the number of receipts to be destroyed (from number… to number… or list each receipt number individually if the receipt numbers to be destroyed are not consecutive).

c) Organizations collecting fees and charges must establish a Receipt Destruction Council. The Receipt Destruction Council must include a representative from the leadership and a representative from the accounting department of the organization collecting other revenue belonging to the state budget.

d) Members of the Receipt Destruction Council must sign the receipt destruction record and will be held legally responsible for any errors.

d) Documents for the destruction of receipts include: Decision to establish the Receipt Destruction Council; inventory list of receipts to be destroyed; minutes of receipt destruction; notification of receipt destruction results.

The records of receipt destruction are kept at the fee-collecting organization. Specifically, the Notification of Receipt Destruction Results, using Form No. 02/HUY-BLG in Appendix IA issued with this Decree, must be prepared in two copies: one for retention and one sent to the directly managing tax authority no later than 5 days from the date of receipt destruction. The Notification of Receipt Destruction Results must include the following information: type, symbol, number of receipts destroyed (from number to number), reason for destruction, date and time of destruction, and destruction method.

e) The tax authority shall destroy receipts printed by the Tax Department that have been announced for issuance but not yet sold and are no longer in use. The General Department of Taxation is responsible for guiding the procedure for destroying receipts printed by the Tax Department.

Article 40. Handling of printed or self-printed receipts in case of loss, fire, or damage.

1. Organizations collecting fees and charges, upon discovering the loss, burning, or damage of issued or unissued receipts, must prepare a report on the loss, burning, or damage and notify the directly managing tax authority with the following information: name of the organization or individual causing the loss, burning, or damage of the receipt; tax code and address; basis for the loss, burning, or damage report; type of receipt; receipt form symbol; receipt symbol; from number; to number; quantity; and number of receipts, no later than 05 working days from the date of the loss, burning, or damage. If the last day (the 05th day) coincides with a public holiday as prescribed by law, the last day of the deadline will be considered the day following that holiday.

Reports regarding the loss, burning, or damage of receipts shall be made using Form No. BC21/BLG, Appendix IA, issued together with this Decree.

2. In cases where taxpayers or fee/charge payers lose, burn, or damage receipts or documents, they may use photocopies retained by the tax/fee/charge collecting organization, bearing the confirmation and seal (if any) of the collecting organization, along with a report on the loss, burning, or damage of the receipt, as supporting documents for payment and financial settlement. The collecting organization and the payer are responsible for the accuracy of the information regarding the loss, burning, or damage of the receipt.

Chapter IV

BUILDING AND SEARCHING INFORMATION ON INVOICES AND DOCUMENTS

Section 1. BUILDING INFORMATION ON INVOICES AND DOCUMENTS

Article 41. General Principles

1. The information system regarding invoices and documents must be built and managed uniformly from the central to local levels; complying with technical standards and regulations on information technology.

2. The database of invoices and documents must ensure timely service for tax management and other state management functions; meet the requirements of socio-economic development; and ensure safety, confidentiality, and national security.

3. Information and data on invoices and documents are collected, updated, maintained, exploited, and used regularly; ensuring accuracy, truthfulness, and objectivity.

4. The construction, management, exploitation, use, and updating of the database on invoices and documents must ensure accuracy, scientific rigor, objectivity, and timeliness.

5. The database of invoices and documents is built, connected, and shared electronically to facilitate convenient and efficient management, exploitation, provision, and use of information and data.

6. The exploitation and use of invoice and document information and data must be for the correct purpose and comply with legal regulations.

7. The database of invoices and documents is connected and exchanged with the information systems and databases of relevant ministries, sectors, and localities.

Article 42. Construction of information technology infrastructure and software systems to serve the management, operation, and exploitation of electronic invoice and electronic document information systems.

1. The information technology infrastructure for electronic invoices and electronic documents includes a set of computing equipment (servers, workstations), transmission systems, network connection equipment, network security equipment (or software), databases, storage devices, peripheral and auxiliary equipment, and the internal network.

2. The software system for managing, operating, and utilizing the electronic invoice and electronic document information system includes: an operating system, a database management system, and application software.

Article 43. Building, collecting, processing and managing information systems on invoices and documents.

1. Develop an information system for invoices and supporting documents.

a) The invoice and document database is a collection of invoice and document information data organized and structured for access, exploitation, management, and updating through electronic means.

b) The database of invoices and documents managed by the tax authorities is built by the General Department of Taxation and the State Treasury in coordination with relevant units, in accordance with the Vietnamese e-Government architecture framework, and includes the following content components: registration for information use; notification of invoice and document cancellation; information on electronic invoices that sellers are responsible for sending to the tax authorities, information on documents sent to the tax authorities; and tax declaration information related to invoices and documents.

2. Collect and update information on invoices and supporting documents.

Information on invoices and documents is collected based on information that sellers and users are responsible for submitting to the tax authorities, information from other agencies related to electronic invoices and documents, and information obtained from the tax administration work of the tax authorities.

3. Processing information related to invoices and documents.

The General Department of Taxation is responsible for processing information and data before integrating and storing it in the national database to ensure accuracy and consistency. The content of information and data processing includes:

a) Inspect and evaluate compliance with regulations and procedures in the collection of information and data;

b) Review and assess the legal basis and reliability of information and data;

c) Synthesize, organize, and classify information and data in accordance with the prescribed content;

d) For information and data updated from specialized databases, the agency managing that specialized database is responsible for ensuring the accuracy of the information and data.

4. Managing the information system regarding invoices and documents.

The General Department of Taxation is responsible for managing the information system on invoices and documents in accordance with the following regulations:

a) Develop, manage, operate, and utilize the invoice and document information system, and provide public services related to electronic invoices and electronic documents if necessary;

b) Integrate the investigation results and relevant data and information on invoices and documents provided by relevant ministries, departments, and agencies;

c) Guiding, inspecting, and supervising the management and exploitation of the invoice and document information system at local tax authorities;

d) Develop and issue regulations on granting access rights to the invoice and document information system; manage the connection, sharing, and provision of data with databases of ministries, central and local agencies;

d) To chair and coordinate with relevant units in developing software for the invoice and document information system.

Section 2. SEARCHING, PROVIDING, AND USING ELECTRONIC INVOICE INFORMATION

Article 44. Principles for searching, providing, and using electronic invoice information

1. The retrieval, provision, and use of electronic invoice information are applied to carry out tax procedures, bank payment procedures, and other administrative procedures; and to prove the legality of goods circulating in the market.

2. The retrieval and provision of electronic invoice information must ensure that it is complete, accurate, timely, and directed to the correct recipient.

3. The use of provided electronic invoice information must ensure that it is for the correct purpose, serving the operational activities in accordance with the functions and duties of the information user; and at the same time, must comply with the provisions of the law on the protection of state secrets.

Article 45. Searching for electronic invoice information to facilitate the inspection of goods circulating in the market.

1. When inspecting goods circulating in the market, in cases where electronic invoices are used, state agencies and authorized persons shall access the General Department of Taxation's electronic portal to search for information on electronic invoices for management purposes, without requiring the provision of paper invoices. Relevant agencies are responsible for using equipment to access and search for electronic invoice data.

2. In cases of force majeure due to incidents or natural disasters affecting internet access, resulting in the inability to retrieve invoice data, the state agency or authorized person conducting the inspection shall retrieve electronic invoice information via text message.

Article 46. Subjects providing and using electronic invoice information

1. The General Department of Taxation is the unit that provides electronic invoice information upon request from central-level state management agencies and organizations. The Tax Department and Tax Sub-department provide information upon request from agencies and organizations at the same level.

2. Parties using electronic invoice information include:

a) Businesses, economic organizations, households, and individual business owners are sellers of goods and services; organizations and individuals are buyers of goods and services;

b) State management agencies use electronic invoice information to carry out administrative procedures as prescribed by law; and to check the legality of goods circulating in the market;

c) Credit institutions use electronic invoice information to carry out tax procedures and bank payment procedures;

d) Organizations that provide electronic invoicing services.

d) Organizations using electronic documentation to deduct personal income tax.

Article 47. Forms of accessing and using electronic invoice information on the Electronic Information Portal

1. The information users are businesses, economic organizations, households, and individuals engaged in business who sell goods or provide services; and organizations and individuals who purchase goods or services, accessing the General Department of Taxation's electronic portal to search for electronic invoice information according to the specified electronic invoice information.

2. Users of the information, including state management agencies, credit institutions, and electronic invoice service providers who have signed information exchange regulations or contracts, must register and be granted access, connection, and use rights to electronic invoice information from the General Department of Taxation as follows:

a) Use digital signatures that are valid in accordance with the law;

b) Implement transmission encryption;

c) Ensuring information security in accordance with the law;

d) Comply with the technical requirements published by the General Department of Taxation, including: information indicators, data format, connection method, and frequency of information exchange.

The party using the information mentioned in Clause 2 of this Article is responsible for assigning a focal point for registering the use of electronic invoice information (hereinafter referred to as the registration focal point) and notifying the General Department of Taxation in writing.

Article 48. Publication and retrieval of electronic invoice information

1. The content of electronic invoices provided on the Electronic Information Portal includes the contents of electronic invoices as stipulated in Article 10 of this Decree and the status of the electronic invoice.

2. Electronic invoice information is provided in the form of electronic documents and electronic data signed with the digital signature of the General Department of Taxation, or in the form of text messages provided by the General Department of Taxation to the information user, which is a state management agency, via the officially published telephone number in the document sent to the General Department of Taxation.

3. The display of electronic invoice information on the enterprise's system must follow the order of electronic invoice contents as prescribed in Article 10 of this Decree.

Article 49. Registration, addition, and termination of use of electronic invoice information

1. New registration, adding content to provide electronic invoice information.

a) The registration contact of the information user shall send one original copy of the document to the General Department of Taxation to request new registration or addition of content for providing electronic invoice information according to Form No. 01/CCTT-ĐK ​​Appendix II issued with this Decree.

b) Within no more than 02 working days from the date of receiving the request, the General Department of Taxation shall register the new or supplementary information provision for electronic invoices and notify the registration contact of the information user in writing using Form No. 01/CCTT-NT Appendix II issued with this Decree. If any information is not accepted for new or supplementary registration, the reasons must be clearly stated.

2. Procedures for registering new accounts, extending usage periods, and revoking accounts to access the Electronic Information Portal for using electronic invoice information (hereinafter referred to as accounts):

a) The registration contact of the information user shall send one original copy of the document to the General Department of Taxation to request new registration, extension of usage period, or revocation of the account according to Form No. 01/CCTT-ĐK ​​Appendix II issued with this Decree;

b) Within no more than 02 working days from the date of receiving the request, the General Department of Taxation shall issue a new account, extend the validity period of an existing account, or revoke an existing account and notify the information user in writing. In case of refusal to register an account or to extend the validity period of an existing account, the reasons must be clearly stated.

Newly registered accounts are assigned to individuals and are notified via email or text message from the addresses and phone numbers officially announced by the General Department of Taxation;

c) The validity period of the access account to the Electronic Information Portal, for both new registrations and extensions of validity, is 24 months, or as requested by the information user, but not exceeding 24 months from the date the General Department of Taxation sends a written notification of the results of the new registration or extension of validity to the registration contact of the information user.

Thirty days before the expiration date, the General Department of Taxation is responsible for notifying the registration contact of the information user in writing about the impending expiration of the subscription. This notification will be sent via email or text message from the addresses and phone numbers officially published by the General Department of Taxation.

3. New registration, extension of validity period, and revocation of the validity of mobile phone number messaging services:

a) The registration focal point of the inspection agency shall send one original copy of the document to the General Department of Taxation to request new registration, extension of the validity period, or revocation of the validity of the mobile phone number messaging service, according to Form No. 01/CCTT-NT Appendix II issued with this Decree;

b) Within no more than 02 working days from the date of receiving the request, the General Department of Taxation shall register new or extend the validity period of the mobile phone SMS service or revoke the validity of the service and notify the registration contact of the inspection agency in writing of the results. In case of refusal of registration or extension of validity, the reasons must be clearly stated;

c) The validity period for using mobile phone number messaging for both new registrations and extensions of validity is 24 months, or as requested by the information user, but not exceeding 24 months from the date the General Department of Taxation sends a written notification of the results of the new registration or extension of validity to the registration contact of the information user.

Thirty days before the expiration date, the General Department of Taxation is responsible for notifying the registration contact of the information user in writing about the impending expiration of the subscription. This notification will be sent via email or text message from the addresses and phone numbers officially published by the General Department of Taxation.

4. Registering and disconnecting the information user's system from the Electronic Information Portal to access electronic invoice information.

a) The registration contact of the information user shall send one original copy of the document to the General Department of Taxation to request connection or disconnection from the Electronic Information Portal according to Form No. 01/CCTT-KN Appendix II issued with this Decree;

b) Within no more than 03 working days from the date of receiving the request, the General Department of Taxation shall notify the registration contact of the information user in writing whether the request is accepted or rejected. In case of rejection, the reasons must be clearly stated;

c) For cases where system connection is accepted: Within no more than 10 working days from the date of sending the notification, the General Department of Taxation will send a survey team to the location and facilities where the information system is deployed by the information user to check whether the requirements are met.

– If the survey team's conclusion report confirms that the information user's information system meets the requirements, within no more than 10 working days, the General Department of Taxation will notify the information user in writing that they meet the connection requirements and will coordinate the connection of the systems to provide electronic invoices and electronic documents;

– If the survey team's conclusion report confirms that the information user's information system does not meet the requirements, the General Department of Taxation will notify the information user in writing within no more than 10 working days that they are not eligible to connect to the Electronic Information Portal.

d) In cases where system disconnection is accepted: from the date of notification, the General Department of Taxation will coordinate with the information user to disconnect the systems.

Article 50. Termination of the use of electronic invoice information provision and usage methods.

1. The General Department of Taxation shall revoke access accounts to the Electronic Information Portal or revoke the validity of using mobile phone number messaging services in the following cases:

a) Upon request from the registration contact of the information user;

b) The expiration date has passed;

c) The account accessing the electronic portal or the mobile phone number has not been used to search for information for a continuous period of 06 months;

d) Detecting cases of misuse of electronic invoice information, such as using it for purposes other than those intended for operational activities within the functions and duties of the information user, and in violation of the law on protecting state secrets.

2. The General Department of Taxation shall disconnect the information user's system from the Electronic Information Portal in the following cases:

a) Upon request from the registration contact of the information user;

b) Detecting cases of misuse of electronic invoice information, such as using it for purposes other than those intended for operational activities within the functions and duties of the information user, and in violation of the law on protecting state secrets.

3. At least 05 working days before the official date of termination of the use of electronic invoice information provision and usage by the information user (except in cases where the registration contact of the information user makes a written request), the General Department of Taxation shall notify the registration contact of the information user in writing of the termination of the use of electronic invoice information provision and usage, clearly stating the reason for the termination.

Article 51. Time limit for providing electronic invoice information

Within no more than 05 minutes of receiving the request, the e-portal will respond to the information user:

1. Electronic invoice information

Please provide a reason in case of system failure or if electronic invoice information is unavailable.

2. In cases where a large amount of data is required, the deadline for providing electronic invoice information will be announced by the General Department of Taxation.

Article 52. Responsibilities of the General Department of Taxation

1. Building, deploying, and managing the operation of the electronic information portal, specifically:

a) Ensure convenient access for organizations and individuals; provide easy-to-use search tools for information and data that yield accurate results.

b) Ensure that information and data formats comply with prescribed technical standards and regulations to facilitate easy downloading, quick display, and printing using common electronic means;

c) Ensure the system operates continuously and stably, and guarantees information security;

d) To take the lead in providing guidance on system usage and operational support.

2. Manage the registration of users for the use of electronic invoices and electronic documents.

3. Implement and publicize email addresses and phone numbers for providing information on electronic invoices and electronic documents.

4. Develop and publish technical requirements for connecting to the Electronic Invoice Portal.

5. In cases where the provision of electronic invoice information is temporarily suspended, the General Department of Taxation shall notify the information users. The notification must clearly state the expected timeframe for resuming information provision activities.

Article 53. Responsibilities of the information user

1. Use electronic invoice information for its intended purpose, serving the operational activities in accordance with the functions and duties of the information user, and in compliance with the law on protecting state secrets.

2. Fully equip with the necessary means and technical equipment to ensure the retrieval, connection, and use of electronic invoice information.

3. Register to be granted access to, use, and utilize electronic invoice information.

4. Manage and secure account information for accessing the Electronic Information Portal, and phone numbers for receiving SMS inquiries about electronic invoices and documents issued by the General Department of Taxation.

5. Ensure the construction, deployment, and operation of the electronic invoice information receiving system.

Article 54. Funding for implementation

Funding for the implementation of searching, providing, and using electronic invoice information by state management agencies as stipulated in this Regulation shall be allocated from the state budget based on the annual budget estimates approved for agencies and units in accordance with the law.

Chapter V

RIGHTS, OBLIGATIONS, AND RESPONSIBILITIES OF ORGANIZATIONS AND INDIVIDUALS IN MANAGING AND USING INVOICES AND DOCUMENTS

Article 55. Rights and obligations of organizations and individuals selling goods and providing services

1. Organizations and individuals selling goods or providing services have the right to:

a) Create electronic invoices without a tax authority code for use if they meet the requirements stipulated in Clause 2, Article 91 of the Law on Tax Administration No. 38/2019/QH14;

b) Use electronic invoices with tax authority codes if applicable to the cases and subjects specified in Clauses 1, 3, and 4 of Article 91 of the Law on Tax Administration No. 38/2019/QH14;

c) Use invoices printed by the tax authorities in accordance with the provisions of Article 24 of this Decree;

d) Using legitimate invoices to support business activities;

d) Filing complaints against organizations and individuals that infringe upon the legitimate rights to create, issue, and use invoices.

2. Organizations and individuals selling goods or providing services have the following obligations:

a) Prepare and issue invoices when selling goods or providing services to customers;

b) Managing invoice generation activities in accordance with the provisions of this Decree;

c) Register for the use of electronic invoices in accordance with Article 15 of this Decree if using electronic invoices and transfer electronic invoice data to the tax authority in cases where electronic invoices without a tax authority code are used as prescribed in Article 22 of this Decree;

d) Publicly disclose the method for searching and receiving the original electronic invoice file from the seller to the buyer of goods and services;

d) Report the use of invoices to the directly managing tax authority in case of purchasing invoices from the tax authority according to Form No. BC26/HĐG Appendix IA issued with this Decree;

e) Submit invoice data to the tax authority in cases where invoices are purchased from the tax authority, using Form No. 01/TH-HĐĐT Appendix IA issued with this Decree, along with submitting the value-added tax return.

Article 56. Responsibilities of the buyer of goods and services

1. Request that the seller issue and provide an invoice when purchasing goods or services.

2. Provide accurate information necessary for the seller to create an invoice.

3. Sign the fully completed invoice copies if the parties have agreed that the buyer will sign the invoice.

4. Use invoices for their intended purpose.

5. Provide invoice information to competent authorities upon request. If using invoices printed by the tax authority, the original invoice must be provided. If using electronic invoices, comply with regulations on searching, providing, and using electronic invoice information.

Article 57. Responsibilities of tax authorities in managing electronic invoices and documents

1. The General Department of Taxation is responsible for:

a) To build a database of electronic invoices, invoices printed by tax authorities, and electronic documents to serve tax management, state management by other state agencies (police, market management, border guards, and related agencies), and to meet the needs of businesses, organizations, and individuals for verifying and comparing invoices;

b) Notify the public about invoices and documents that have been issued, reported lost, or are no longer valid.

2. The local tax authority is responsible for:

a) Managing the activities of creating and issuing invoices and documents by organizations and individuals in the area;

b) To print and issue invoices for sale to the entities specified in this Decree;

c) Inspect and audit the creation, issuance, and use of invoices and supporting documents within the locality.

3. The local Tax Department is responsible for:

a) Inspect the use of invoices for the sale of goods and provision of services; and the use of electronic documents within the scope of delegated tax management authority;

b) Monitor and inspect the cancellation of invoices and documents in accordance with the regulations of the Ministry of Finance within the scope of delegated tax management authority.

Article 58. Responsibilities for sharing and connecting electronic invoice information and data.

1. Businesses and economic organizations operating in the following sectors: electricity; petroleum; postal and telecommunications services; air, road, rail, sea, and inland waterway transport; clean water; finance and credit; insurance; healthcare; e-commerce; supermarket business; and general trade shall issue electronic invoices and provide electronic invoice data in the data format published by the General Department of Taxation.

2. Credit institutions and payment service providers shall provide electronic data on payment transactions through the accounts of organizations and individuals upon written request from the tax authorities. The provision of customer information shall be carried out in accordance with the provisions of the law on banking.

3. Organizations producing or importing products subject to excise tax and requiring the use of stamps as prescribed by law shall establish a connection of information regarding the printing and use of stamps and electronic stamps between the producing and importing organizations and the tax authorities. Information on the printing and use of electronic stamps serves as the basis for the creation, management, and development of a database of electronic invoices. Those using stamps are responsible for paying the printing and usage costs as stipulated by the Minister of Finance.

4. Organizations and units: Market management agencies, the General Department of Land Management, the General Department of Geology and Minerals of Vietnam, police, transportation, health agencies, and other relevant agencies shall connect and share necessary information and data related to their respective areas of management with the General Department of Taxation to build an electronic invoice database.

Chapter VI

TERMS ENFORCEMENT

Article 59. Enforcement

1. This Decree takes effect from July 1, 2022. Agencies, organizations, and individuals meeting the information technology infrastructure requirements are encouraged to apply the regulations on electronic invoices and documents of this Decree before July 1, 2022.

2. Government Decree No. 51/2010/ND-CP dated May 14, 2010, regulating invoices for the sale of goods and provision of services; Government Decree No. 04/2014/ND-CP dated January 17, 2014, amending and supplementing a number of articles of Government Decree No. 51/2010/ND-CP regulating invoices for the sale of goods and provision of services; and Government Decree No. 119/2018/ND-CP dated September 12, 2018, regulating electronic invoices for the sale of goods and provision of services, shall continue to be in effect until June 30, 2022.

3. Clauses 2 and 4 of Article 35 of Government Decree No. 119/2018/ND-CP dated September 12, 2018, regulating electronic invoices, are hereby repealed from November 1, 2020.

4. Clause 12 of Article 5 of Government Decree No. 12/2015/ND-CP dated January 12, 2015, detailing the implementation of the Law amending and supplementing a number of articles of the Laws on taxation and amending and supplementing a number of articles of the Decrees on taxation, is hereby repealed.

5. The management and use of invoices for the sale of public assets when disposing of public assets (paper invoices printed by the Ministry of Finance) shall continue to be implemented in accordance with the provisions of Decree No. 151/2017/ND-CP dated December 26, 2017 of the Government detailing a number of articles of the Law on Management and Use of Public Assets.

6. The management and use of paper invoices for the sale of national reserve goods shall continue to be implemented in accordance with the regulations in Circular No. 16/2012/TT-BTC dated February 8, 2012, of the Ministry of Finance. In case of notification of conversion to electronic invoices for the sale of national reserve goods, the units shall carry out the conversion in accordance with the regulations.

Article 60. Transitional provisions

1. Businesses and economic organizations that have notified the issuance of printed invoices, self-printed invoices, or electronic invoices without tax authority codes, or have registered to use electronic invoices with tax authority codes, or have purchased invoices from the tax authority before the date this Decree is issued, may continue to use their current invoices from the date this Decree is issued until June 30, 2022, and carry out invoice procedures as prescribed in Government Decrees No. 51/2010/ND-CP dated May 14, 2010, and No. 04/2014/ND-CP dated January 17, 2014, regulating invoices for the sale of goods and provision of services.

From the date this Decree is issued until June 30, 2022, if the tax authority notifies a business to switch to using electronic invoices as prescribed in this Decree or Decree No. 119/2018/ND-CP dated September 12, 2018, and the business has not yet met the information technology infrastructure requirements but continues to use invoices in the aforementioned forms, the business shall submit invoice data to the tax authority using Form No. 03/DL-HĐĐT Appendix IA issued with this Decree along with the submission of the value-added tax return. The tax authority shall build the invoice data of the businesses to include in the invoice database and publish it on the General Department of Taxation's electronic portal for invoice data lookup.

2. For newly established businesses during the period from the date this Decree is issued until June 30, 2022, if the tax authority notifies the business to apply electronic invoices as prescribed in this Decree, the business shall follow the guidance of the tax authority. If the business does not yet meet the requirements regarding information technology infrastructure and continues to use invoices as prescribed in Decrees No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND-CP dated January 17, 2014 of the Government regulating invoices for the sale of goods and provision of services, then the procedures shall be the same as those for businesses mentioned in Clause 1 of this Article.

3. The Ministry of Finance shall provide specific guidance on this Article.

Article 61. Responsible for implementing

1. The Minister of Finance is responsible for presiding over and coordinating with the People's Committees of provinces and cities to implement the connection of information from cash registers to manage retail revenue of households and individual businesses as stipulated in this Decree.

2. Ministers, heads of ministerial-level agencies, and heads of government agencies, based on their assigned functions and duties, are responsible for implementing this Decree.

3. The Chairpersons of the People's Committees of provinces and centrally-administered cities shall direct agencies and units in their localities to coordinate in implementing this Decree./.

Recipients: - Party Central Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies and government-attached agencies; - People's Councils, People's Committees of provinces and centrally-run cities; - Central Office and Party Committees; - Office of the General Secretary; - Office of the President; - National Council and Committees of the National Assembly; - Congress office; - Supreme People's Court; - People's Procuratorate of the Supreme; - State Audit; - National Financial Supervisory Committee; - Bank for Social Policy; - Vietnam Development Bank; – Central Committee of the Vietnam Fatherland Front; - Central agency of unions; - VPCP: Chairman, Deputy Chairmen, TT Assistant, General Director of the Portal, departments, agencies, units, Official Gazette; – Save: VT, KTTH (2b).

TM. GOVERMENT PRIME MINISTER     Nguyen Xuan Phuc