| Number: 1447/QD-TCT | Hanoi, date 05 month 10 year 2021 |
DECISION
REGARDING THE ISSUANCE OF PROCEDURES FOR MANAGING ELECTRONIC INVOICES
DIRECTOR GENERAL OF THE GENERAL DEPARTMENT OF TAXATION
Based on the Law on Tax Administration dated June 13, 2019;
Based on Government Decree No. 123/2020/ND-CP dated October 19, 2020, regulating invoices and supporting documents;
Based on Circular No. 78/2021/TT-BTC dated September 17, 2021, of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/NĐ-CP dated October 19, 2020, of the Government regulating invoices and documents;
Based on Decision No. 41/2018/QD-TTg dated September 25, 2018, of the Prime Minister, which stipulates the functions, tasks, powers, and organizational structure of the General Department of Taxation under the Ministry of Finance;
Based on Decision No. 2156/QD-BTC dated November 15, 2018, of the Minister of Finance, which stipulates the tasks, powers, and organizational structure of the Departments and Offices under the General Department of Taxation;
Based on Decision No. 2158/QD-BTC dated November 15, 2018, of the Minister of Finance, which stipulates the functions, tasks, powers, and organizational structure of the Information Technology Department under the General Department of Taxation;
Based on Decision No. 1836/QD-BTC dated October 8, 2018, of the Minister of Finance, which stipulates the tasks, powers, and organizational structure of the Tax Department under the General Department of Taxation;
Based on Decision 520/QD-BTC dated April 13, 2018, of the Minister of Finance approving the plan for restructuring, merging, and consolidating district, county, town, and city tax offices into regional tax offices under the Provincial/City Tax Department directly under the Central Government;
Based on Decision No. 211/QD-TCT dated March 12, 2019, of the Director General of the General Department of Taxation, regarding the functions, tasks, and powers of the Departments and Offices under the Tax Department;
Based on Decision No. 110/QD-BTC dated January 14, 2019, of the Minister of Finance, which stipulates the functions, tasks, powers, and organizational structure of the District, County, Town, and City Tax Sub-departments and the Regional Tax Sub-departments under the Provincial/City Tax Department;
Based on Decision No. 245/QD-TCT dated March 25, 2019, of the Director General of the General Department of Taxation, regarding the functions and tasks of the Teams under the Tax Sub-department;
As proposed by the Standing Committee for the Implementation of Electronic Invoices under Decision No. 1309/QD-TCT dated September 14, 2021, of the Director General of the General Department of Taxation.
DECISION:
Article 1. The Electronic Invoice Management Procedure is issued together with this Decision.
Article 2. This decision takes effect from the date of signing and applies to tax authorities when implementing electronic invoices as prescribed in the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC.
Article 3. Heads of departments and units under the General Department of Taxation; Directors of Provincial and City Tax Departments; and Heads of District, County, Town, and City Tax Offices are responsible for implementing this Decision.
PROCEDURE
ELECTRONIC INVOICE MANAGEMENT
(Attached to Decision No. 1447/QD-TCT dated October 5, 2021 of the General Department of Taxation)
Chapter I
GENERAL RULES
Article 1. Purpose
1. Regulations specifying the content and work steps for managing and using electronic invoice information at tax authorities at all levels to ensure compliance with the law on electronic invoices.
2. Applying information technology to support tax authorities at all levels in building databases, exploiting and managing electronic invoice information in accordance with the law and meeting the requirements of administrative procedure reform and modernization of the tax sector.
3. Clearly define the responsibilities of the organizations and individuals involved in implementing the process.
Article 2. Scope
1. This procedure stipulates the sequence and procedures for implementing electronic invoice management activities by tax authorities and tax officials at all levels, from receiving and processing registration for use; receiving, processing, managing risks, checking and exploiting information on electronic invoices uniformly within the entire tax sector.
2. Electronic invoices managed under this process are the types of invoices stipulated in Article 8 of Decree No. 123/2020/ND-CP, presented in electronic data format, including: value-added tax invoices, sales invoices, electronic invoices for the sale of public assets, electronic invoices for the sale of national reserve goods, and documents printed, issued, used, and managed as invoices, including internal warehouse release and transportation slips, warehouse release slips for goods consigned to agents, and other types of invoices.
Article 3. Subject of application
This procedure applies to: the General Department of Taxation, the Tax Department, the Tax Sub-department, and the Regional Tax Sub-department (collectively referred to as the Tax Sub-department); and civil servants of tax authorities at all levels.
Article 4. Explanation of terms and abbreviations
1. Explanation of terms
a) "Head of the tax authority" They are the Director General, Deputy Director General, Director, Deputy Director, Head of Sub-department, and Deputy Head of Sub-department.
b) "Head of Department" This includes Directors, Deputy Directors, Heads of Departments, Deputy Heads of Departments, Chief of Office, Deputy Chief of Office, Heads of Divisions, and Deputy Heads of Divisions at the General Department of Taxation; Heads of Offices, Deputy Heads of Offices, Chief of Office, and Deputy Chief of Office at the Tax Department; and Heads of Offices, Deputy Heads of Offices, Team Leaders, and Deputy Team Leaders at the Tax Sub-departments.
c) "Taxpayer" These are organizations, businesses, households, and individuals that sell goods or provide services.
d) "Transmission organization" It is an organization providing electronic invoicing services that has a contract with the General Department of Taxation to provide services for receiving, transmitting, and storing invoice data.
NS) "The General Department of Taxation's electronic portal on electronic invoices for taxpayers" This is a centralized Internet access point provided by the General Department of Taxation for taxpayers, tax authorities, transmission and reception organizations, and other agencies, organizations, and individuals to conduct transactions related to electronic invoices as prescribed (hereinafter referred to as the Electronic Portal).
e) "The General Department of Taxation's Electronic Invoice Information Management System" This includes application software, databases, and technical infrastructure to meet the requirements for receiving, processing, storing, and exploiting electronic invoice data as prescribed (hereinafter referred to as the Electronic Invoice System).
g) "Electronic invoice data standards" This is a regulation specifying the data components of electronic invoices and the methods of transmitting and receiving them with the tax authorities (hereinafter referred to as the Data Standard).
h) "Units, organizations, and individuals using electronic invoice information" These include businesses, economic organizations, households, and individuals engaged in business who sell goods or provide services; organizations and individuals who buy goods and services; state management agencies, credit institutions, and organizations providing electronic invoice services that have signed regulations on information exchange or contracts for providing services to receive, transmit, and store invoice data with the General Department of Taxation (hereinafter referred to as the Information Users).
i) "Account" These are the username and password for logging into the Electronic Portal and Electronic Invoice System, issued by the tax authority.
k) "Application account" This is an account granted to use the functions on the Electronic Portal and the Electronic Invoice System.
l) "Account for connecting and transmitting/receiving data" This is an account granted for the purpose of transmitting and receiving data related to invoices between the General Department of Taxation and directly connected organizations/businesses/transmitting and receiving organizations.
m) "System administrator account" This is an account authorized to register, change, and cancel the administrator role of the Electronic Portal and Electronic Invoice System.
n) "Active Directory System" This is a centralized user management system at the General Department of Taxation, used to issue and manage user-specific accounts for the General Department of Taxation (hereinafter referred to as the AD System).
o) "Taxpayer's tax identification number status" This refers to the taxpayer's operational status, including: Status "00": the taxpayer has been issued a tax identification number (TIN); Status "01": the taxpayer has ceased operations and has completed the procedure for terminating the TIN; Status "02": the taxpayer has transferred to another tax authority; Status "03": the taxpayer has ceased operations but has not completed the procedure for terminating the TIN; Status "04": the taxpayer is currently operating (applicable to household businesses and individual businesses with incomplete tax registration information); Status "05": the taxpayer has temporarily suspended operations; Status "06": the taxpayer is not operating at the registered address; Status "07": the taxpayer is awaiting bankruptcy proceedings.
2. Abbreviations
a) The General Department of Taxation is abbreviated as TCT.
b) Taxpayer abbreviation NNT.
c) Centralized tax management system, abbreviated as TMS system.
d) Application of Taxpayer Information Analysis and Risk Assessment (abbreviated as TPR system.
d) The application for supporting the monitoring of tax audit and inspection results is abbreviated as TTR System.
e) The Electronic Tax Service application is abbreviated as eTax system.
g) The abbreviated tax identification number is MST.
h) Electronic invoice is abbreviated as Electronic contracts.
i) Electronic invoices with tax authority codes are abbreviated as Electronic invoices have codes.
k) Electronic invoices without a tax authority code are abbreviated as Electronic invoices without codes.
l) Receiving and returning results (abbreviated as) TN&TKQ.
m) Information technology is an abbreviation. IT.
n) Risk management is abbreviated as QLRR.
o) User abbreviation is NSD.
p) The tax authority is abbreviated as CQT.
q) Database is an abbreviation Database.
r) Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating the abbreviation for invoices and documents is Decree No. 123/2020/ND-CP.
s) Circular No. 22/2020/TT-BTTTT dated September 7, 2020, of the Ministry of Information and Communications, stipulating technical requirements for digital signature software and digital signature verification software (abbreviated as...) Circular No. 22/2020/TT-BTTTT.
t) Circular No. 78/2021/TT-BTC dated September 17, 2021 of the Ministry of Finance guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, and Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government stipulating regulations on invoices and supporting documents, abbreviated as Circular No. 78/2021/TT-BTC.
u) The Information Technology Department is abbreviated as IT Department.
v) The Department of Large Enterprises Taxation is abbreviated as DNL Tax Department.
x) Risk Management is abbreviated as Risk Management Board.
y) Department of Tax Management for Small and Medium-Sized Enterprises and Household Businesses, Individuals, abbreviated as The case of the private enterprise.
Article 5. Entities involved in implementing the process
1. Department for receiving registration information and electronic invoice data: The department assigned to receive registration information and electronic invoice data belongs to the Department of Taxation; the Propaganda and Taxpayer Support Department belongs to the Tax Department; the Propaganda and Taxpayer Support Team/Propaganda and Taxpayer Support Team - Registration Fee - Other Taxes/Tax Management Operations Team (in cases where the Tax Sub-department does not have a Propaganda and Taxpayer Support Team) belongs to the Tax Sub-department; the department for receiving and resolving administrative procedures under the "One-Stop Shop" mechanism at the district level where there is no main office of the regional Tax Sub-department (hereinafter referred to as the Data Reception Department).
2. Electronic Invoice Risk Management Unit: Risk Management Board under the General Department of Taxation; the Department assigned to manage electronic invoice risks under the Department of Large Enterprises Tax; Inspection and Audit Departments under the Tax Department; Tax Inspection Departments and Teams and Tax Management Teams at the commune/ward/inter-commune/ward level or Tax Management Operations Teams (in cases where the Tax Sub-department does not have Tax Inspection Teams and Tax Management Teams at the commune/ward/inter-commune/ward level) under the Tax Sub-department (hereinafter referred to as the Risk Management Unit). The Head of the Tax Authority assigns a department or team as the focal point to consolidate the overall electronic invoice risk management work of the entire unit.
3. Inspection and Auditing Department: The Tax Inspection and Auditing Department under the General Department of Taxation; the Inspection and Auditing Division of the Large Enterprise Tax Department under the General Department of Taxation; the Inspection and Auditing Divisions under the Tax Department; the Tax Inspection Divisions and Teams and the Tax Management Teams at the commune/ward/inter-commune/ward level or the Tax Management Operations Team (in cases where the Tax Sub-department does not have a Tax Inspection Team and a Tax Management Team at the commune/ward/inter-commune/ward level) under the Tax Sub-department (hereinafter referred to as the Inspection and Auditing Department).
4. Reception and Results Delivery Department: Administrative and Document Management Department; Propaganda and Support Department or other departments assigned by the Head of the Tax Authority depending on the scale and requirements of the work; Department for receiving and processing administrative procedures under the "One-Stop Shop" mechanism at the district level where there is no main office of the Regional Tax Office.
5. The department responsible for implementing electronic invoices at the Tax Department/Tax Office: the Taxpayer Support and Propaganda Department of the Tax Department; the Taxpayer Support and Propaganda Team/Taxpayer Support and Propaganda Team - Registration Fee - Other Taxes/Tax Management Operations Team (in cases where the Tax Office does not have a Taxpayer Support and Propaganda Team) of the Tax Office.
6. IT Departments: IT Department under the General Department of Taxation; Information Technology Division under the Tax Department; Tax Declaration - Accounting - IT Team/Tax Declaration - Accounting - IT - Operations - Budgeting - Legal Team/Tax Management Operations Team under the Tax Sub-department.
7. Other operational departments involved in the process: Departments/Units under the General Department of Taxation, Divisions under the Tax Department, and Divisions/Teams under the relevant Tax Sub-departments as assigned by the Head of the Tax Authority.
Article 6. General principles applicable to the Electronic Portal and Electronic Invoice System
1. Method by which the Electronic Portal receives information about electronic invoices sent by taxpayers to the tax authorities:
a) Direct receipt via the Electronic Portal (for taxpayers eligible to use e-invoices with a service fee-free code or e-invoices on a per-transaction basis, using e-invoice services directly on the Electronic Portal).
b) Receive directly from directly connected businesses/organizations (for directly connected businesses/organizations).
c) Receiving through a receiving organization (for taxpayers not falling under the cases mentioned in points a and b of Clause 1 of this Article).
2. The sequence of steps for verifying information, and the content of the information to be verified regarding electronic invoices:
a) The sequence of steps for cross-checking information:
– Verification Step 1: The electronic portal automatically verifies the information about the electronic invoice (taxpayer's operational status, information of the managing tax authority, data standard, taxpayer's digital signature, validity of the contract for receiving, transmitting, and storing electronic invoice data, etc.) and sends a notification to the taxpayer within 15 minutes of receiving the taxpayer's documents. For electronic invoices requesting a tax authority code, the electronic portal performs the verification and responds within 5 minutes of receiving the electronic invoice.
– Verification Step 2: The e-invoice system continues to automatically verify information within the database containing the necessary information for verification. For information that the e-invoice system does not have sufficient data for automatic verification, tax officials perform the verification as stipulated in this procedure. The verification results are sent to the taxpayer as prescribed in this procedure.
b) Content of the information to be compared:
– The detailed content of the verification information for each processing operation is specifically defined in Chapter II of this Procedure.
– For authorized invoices, the verification information regarding the authorization includes: Invoice form symbol, authorized invoice symbol, duration of authorization to issue the invoice, digital signature of the authorized party, operational status of the authorized party, and tax code of the seller (authorizing party) on the invoice issued by the authorized party.
– For invoice information sent via a transmitting organization, the verification information about the transmitting organization includes: operational status and validity of the digital signature.
3. Method by which the Electronic Portal sends notifications to taxpayers:
a) For applications and notifications submitted directly by taxpayers to the tax authority via the electronic portal, the tax authority will send a response notification via the taxpayer's electronic portal account and the email address registered by the taxpayer on Form No. 01/ĐKTĐ-HĐĐT.
b) For documents and notifications sent by taxpayers to the tax authority through a data transmission organization, the tax authority will send a response notification through the same data transmission organization.
c) For applications and notifications where the taxpayer is a business/organization directly connected to the tax authority, the tax authority will send a response notification directly to the taxpayer's system.
d) For notifications proactively sent by the Tax Authority to the taxpayer, the Tax Authority will send them via the taxpayer's online portal account and the taxpayer's email address registered on Form No. 01/ĐKTĐ-HĐĐT.
4. Procedure for issuing electronic notifications by the tax authority regarding electronic invoices to taxpayers:
a) For notices that fall under the authority of the Head of the Tax Authority to sign:
– The assigned civil servant will draft the notification to submit to the Head of Department. If the Electronic Portal or Electronic Invoice System automatically generates the notification, the assigned civil servant will review it before submitting it to the Head of Department.
– If the department head agrees with the draft notice submitted by the civil servant, they will review it and submit it to the Head of the Tax Authority (or the person assigned or authorized by the Head of the Tax Authority) for signing and issuance.
– If the Head of the Tax Authority agrees with the draft notice submitted by the Head of the Department, the Head of the Tax Authority (or the person assigned or authorized by the Head of the Tax Authority) will approve and digitally sign the notice by name.
– The civil servant assigned to handle document management shall assign document numbers and digitally sign the notification specifically with the name of the tax authority on the same day that the head of the tax authority (or a person assigned or authorized by the head of the tax authority) digitally signs the notification.
– The electronic portal will automatically send a notification to the taxpayer no later than 15 minutes from the time the assigned civil servant assigns the document number and digitally signs the tax authority, in accordance with the method specified in Clause 3 of this Article.
The timeframes for submission, approval, and digital signing by officials, department heads, and heads of tax authorities (or persons assigned or authorized by the head of the tax authority) are specifically stipulated in Chapter II of this Procedure for each type of notification.
b) For notices that are not within the authority of the Head of the Tax Authority to sign:
– The electronic portal or e-invoicing system automatically generates the notification.
– The automated electronic portal uses the signature of the General Department of Taxation to sign and automatically send documents to taxpayers in the manner prescribed in Clause 3 of this Article.
5. Principles for synchronizing data from operational application software (TMS, TTR, TPR, ETAX) to the Electronic Portal and Electronic Invoice System:
– Synchronized data refers to data that has been updated in the operational application software according to the relevant tax management process.
– Synchronization frequency: 2 times/day.
– Synchronization time:
+ 0 to 1 hour: First data synchronization of the day for data that was entered into the operational application software between 12 PM and 24 AM of the previous day;
+ 12:00 to 13:00: Second data synchronization of the day for data already entered into the operational application software from 0:00 to 12:00.
6. Principles for storing databases and exploiting information about electronic invoices:
– All data on electronic invoices sent by taxpayers to the tax authorities through the methods prescribed in Clause 1 of this Article shall be recorded in its original form according to the information that the taxpayer has prepared or declared.
– Notifications regarding the cancellation of e-invoices, explanations of e-invoice information from taxpayers, and processing information from the tax authority are stored in real time as the data is generated; historical data is not deleted or destroyed.
– When accessing and searching for information about e-invoices on the Electronic Portal and the e-invoice system, the results will be displayed accordingly based on the data access rights granted.
Chapter II
PROCESS CONTENT
Section 1. MANAGEMENT OF REGISTRATION FOR THE USE OF ELECTRONIC INVOICES
Article 7. Management of registration information for using electronic invoices
1. Receiving and processing the Taxpayer's Declaration Form for Registration/Change of Information on Electronic Invoice Usage (Form No. 01/ĐKTĐ-HĐĐT):
a) Compare step 1:
Within 15 minutes of receiving the Taxpayer's Declaration Form No. 01/DKT-HDDT, the electronic portal will automatically verify the information on the Declaration Form No. 01/DKT-HDDT, including:
– The tax identification number must be in active status (status 00, 04).
– The tax authority managing the electronic invoice registration form must match the tax authority on the tax registration subsystem of the TMS system.
– The indicators on Form No. 01/ĐKTĐ-HĐĐT comply with the Data Standard.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
In cases where the taxpayer submits the Declaration Form No. 01/ĐKTĐ-HĐĐT through a receiving organization, the electronic portal will automatically verify additional information with the receiving organization as stipulated in point b, clause 2, Article 6 of this Procedure.
Based on the verification results, the e-portal automatically generates a notification regarding the acceptance/rejection of the registration/information change application for using e-invoices (Form No. 01/TB-TNĐT), signs it, and sends it to the taxpayer in accordance with the method specified in Clause 3, Article 6 of this Procedure.
b) Compare to step 2:
Within one working day from the date the Electronic Portal sends notification of receipt of Form No. 01/TB-TNĐT, the Electronic Invoice System will automatically verify the information on Form No. 01/ĐKTĐ-HĐĐT, including:
– The taxpayer does not fall under the category of those required to discontinue the use of electronic invoices.
– Taxpayers are only allowed to register for one of two forms of electronic invoices: "With tax authority code" or "Without tax authority code".
– Taxpayers must register data submission methods and data transfer methods for electronic invoices that are consistent with the chosen invoice format.
– Taxpayers registering to use electronic invoices “with a tax authority code” and selecting the data submission method as “cases where electronic invoices with codes are not subject to service fees” must meet the conditions stipulated in Clause 1, Article 14 of Decree No. 123/2020/NĐ-CP.
– If the taxpayer registers the type of invoice to be used as "Value Added Tax Invoice," then the method of calculating value added tax that the taxpayer registers in the tax registration subsystem must be the deduction method.
– If the taxpayer is a household business, their business registration certificate information must be available in the tax registration system.
Based on the results of step 2 verification, the e-invoice system automatically generates a notification regarding the acceptance/rejection of registration/change of information for using e-invoices (Form No. 01/TB-ĐKĐT).
c) Issue notification form No. 01/TB-ĐKĐT to taxpayers:
Within one working day from the date of sending notification Form No. 01/TB-TNĐT to the taxpayer, as stipulated in point a, clause 4, Article 6 of this Procedure, the civil servant, the head of the data receiving department, the head of the tax authority (or a person assigned or authorized by the head of the tax authority), and the civil servant assigned to handle document management shall issue notification Form No. 01/TB-ĐKĐT, and the Electronic Invoice System will automatically send the notification to the taxpayer.
If the registration/change of information for using e-invoices is accepted, the e-invoice system will automatically create an account, assign permissions according to the regulations in Section 5 of this Procedure, and send account information to the email address of the taxpayer registered on Form No. 01/ĐKTĐ-HĐĐT.
2. Receiving and processing the Declaration Form for Changes to Electronic Invoice Usage Information in cases of authorization/receiving authorization to create electronic invoices:
a) Compare step 1:
Within 15 minutes of receiving the Declaration of Changes to Electronic Invoice Usage Information containing information on authorization/receiving authorization to issue invoices (items 5 and 6 of Form No. 01/ĐKTĐ-HĐĐT), the electronic portal will automatically verify the taxpayer's registration information, including:
– The tax identification number must be in active status (status 00, 04).
– The tax authority managing the electronic invoice registration form must match the tax authority on the tax registration subsystem of the TMS system.
– The indicators on Form No. 01/ĐKTĐ-HĐĐT comply with the Data Standard.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
In cases where the taxpayer submits a request to change information for using electronic invoices through a receiving organization, the Electronic Portal will automatically verify additional information with the receiving organization as stipulated in point b, clause 2, Article 6 of the Procedure.
Based on the verification results, the Electronic Portal automatically generates a notification regarding the acceptance/rejection of the declaration for changes in information on the use of electronic invoices (Form No. 01/TB-TNĐT), signed on behalf of the General Department of Taxation, and sends it to the taxpayer using the method specified in Clause 3, Article 6 of the Procedure.
b) Compare to step 2:
Within one working day from the date the Electronic Invoice Portal sends notification Form No. 01/TB-TNĐT to the authorizing party/authorized party (depending on which party submits the declaration Form No. 01/ĐKTĐ-HĐĐT later), the Electronic Invoice System will automatically compare the contents of the declaration Form No. 01/ĐKTĐ-HĐĐT of the authorizing party and the authorized party, including:
– The taxpayer has received a notification from the tax authority accepting the previous declarations for registration/change of information regarding the use of electronic invoices.
– The taxpayer does not fall under the category of those required to discontinue the use of electronic invoices.
– The information provided by the authorizing party and the authorized party on Form No. 01/ĐKTĐ-HĐĐT for registration of authorization must be consistent.
Based on the results of the verification in step 2, the Electronic Invoice System automatically generates a notification regarding the acceptance/rejection of authorization/acceptance of authorization (Form No. 01/TB-ĐKĐT).
c) Issue notification form No. 01/TB-ĐKĐT to taxpayers:
Within one working day from the date the Electronic Portal sends notification Form No. 01/TB-TNĐT to the authorizing party/authorized party (depending on which party sends the declaration Form No. 01/ĐKTĐ-HĐĐT later), as stipulated in point a, clause 4, Article 6 of this Procedure, the civil servant, Head of the data receiving department, Head of the Tax Authority (or a person assigned or authorized by the Head of the Tax Authority), and civil servant assigned to handle document handling shall issue notification Form No. 01/TB-ĐKĐT, and the Electronic Invoice System will automatically send the notification to the taxpayer.
Article 8. Management of information supporting the control of registration for the use of electronic invoices.
1. Update information on taxpayers who have stopped using electronic invoices:
a) Update information on the cessation of electronic invoice usage in cases where the taxpayer receives notification from the tax authority regarding the cessation of electronic invoice usage for the purpose of enforcing tax debt collection as stipulated in point d, clause 1, Article 16 of Decree No. 123/2020/ND-CP:
The e-invoice system automatically synchronizes the following information from the TMS system: tax code, taxpayer name, enforcement decision number, decision date, issuing authority, effective date of the decision, expiration date of the decision, etc., as stipulated in Clause 5, Article 6 of this Procedure.
For decisions on enforcing administrative tax decisions by suspending the use of invoices and notices of suspension of invoice use that have been issued and are still in effect at the time of the commencement of the Electronic Invoice System implementation: The General Department of Taxation will implement a solution to convert these still-effective decisions to the Electronic Invoice System when the Electronic Invoice system is implemented.
b) Update information on taxpayers ceasing to use electronic invoices in cases where the taxpayer's tax identification number expires; the tax authority verifies and notifies that the business is no longer operating at the registered address; the taxpayer notifies the competent state management agency of temporary business suspension as prescribed in points a, b, and c of Clause 1, Article 16 of Decree No. 123/2020/ND-CP:
The e-invoice system automatically synchronizes with the TMS system information regarding changes in the taxpayer's operational status, the date of change in the file (if any), the date of change in the system, and the reason for the change in the code status as stipulated in Clause 5, Article 6 of this Procedure.
c) Update information on taxpayers ceasing to use electronic invoices as prescribed in points d, e, and g of Clause 1, Article 16 of Decree No. 123/2020/ND-CP for the following cases:
– 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;
– In cases where the act of creating electronic invoices for the purpose of selling goods or providing services in order to defraud organizations or individuals is discovered by competent authorities and reported to the tax authorities;
– In cases where the business registration authority or competent state agency requires a business to temporarily suspend its operations, or to suspend its conditional business activities, upon discovering that the business does not meet the legal requirements for conducting business.
Upon receiving documents from relevant agencies regarding the aforementioned cases, the Head of the Tax Authority assigns the relevant department to process the documents according to tax management procedures. The processing results are updated on the relevant application software and synchronized to the Electronic Invoice System as stipulated in Clause 5, Article 6 of this Procedure in cases where the processing result requires the taxpayer to cease using electronic invoices. If there is no supporting procedure or application software, the document processing department staff updates the results, and the Head of the document processing department approves the updated information on the taxpayer ceasing to use electronic invoices directly on the Electronic Invoice System on the same day.
2. Update information on taxpayers continuing to use invoices as prescribed in Clause 3, Article 16 of Decree No. 123/2020/ND-CP:
a) Update information on taxpayers who are allowed to continue using electronic invoices after receiving notification/decision from the tax authority regarding the continued use of electronic invoices for taxpayers who have been notified by the tax authority to cease using electronic invoices for the purpose of enforcing tax debt collection as stipulated in Clause 3, Article 16 of Decree No. 123/2020/ND-CP:
The e-invoice system automatically synchronizes information from the TMS system regarding the continued validity of invoices as stipulated in Clause 5, Article 6 of this Procedure.
b) Update information on taxpayers who are allowed to continue using electronic invoices after notifying the tax authority of their resumption of business or having their tax identification number restored by the tax authority:
The e-invoice system synchronizes information from the TMS system regarding changes in the taxpayer's operational status, the date of change in the file (if any), the date of change in the system, and the reason for changing the tax code status as stipulated in Clause 5, Article 6 of the Procedure.
c) Update information on taxpayers continuing to use invoices after notification from competent authorities upon receiving written documents from relevant agencies regarding cases of continued invoice usage:
The tax authority's leadership assigns the document processing department to handle the documents according to tax management procedures. The processing results regarding the continued use of invoices are updated on the relevant application software and synchronized to the Electronic Invoice System as stipulated in Clause 5, Article 6 of this Procedure. In cases where there is no supporting procedure and application software, the document processing department's officer updates the results, and the Head of the document processing department approves the updated information on taxpayers ceasing to use electronic invoices directly on the Electronic Invoice System on the same day.
3. Update information for verification purposes regarding taxpayers eligible to use electronic invoices with service fee exemption codes as stipulated in Clause 1, Article 14 of Decree No. 123/2020/ND-CP:
a) List of economically and socially disadvantaged and particularly disadvantaged areas:
Within one working day of receiving information on economically and socially disadvantaged and particularly disadvantaged areas, civil servants of the Department of Small and Medium Enterprises shall directly update the list of economically and socially disadvantaged and particularly disadvantaged areas on the Electronic Invoice System, including the following information: area code, area name, effective period, document number, document date, issuing agency, and summary. The Head of the Department of Small and Medium Enterprises shall directly approve the information on the Electronic Invoice System on the same day.
b) List of small and medium-sized enterprises as proposed by the People's Committee of provinces and centrally-administered cities to the Ministry of Finance:
Within one working day from the date of receiving the list of small and medium-sized enterprises authorized to use electronic invoices without service fees, as approved by the competent authority at the request of the People's Committee of the province or centrally-governed city, the civil servant in the data receiving department will update the information on the Electronic Invoice System (including tax code, taxpayer name, validity period, document number, document date, issuing agency, summary, etc.). The head of the data receiving department will approve the updated information.
4. Review and notify taxpayers whose free-of-charge electronic invoices have expired (Form No. 01/TB-KTT):
From the 10th to the 15th of each month, the Electronic Invoice System automatically verifies and generates a notification (Form No. 01/TB-KTT) stating that the taxpayer's free-of-charge electronic invoice usage period will expire after 3 months.
Within two working days from the date the Electronic Invoice System automatically generates notification Form No. 01/TB-KTT, the civil servant, the Head of the Data Reception Department, the Head of the Tax Authority (or the person assigned or authorized by the Head of the Tax Authority), and the civil servant assigned to handle document management shall issue the notification in accordance with the procedures specified in point a, clause 4, Article 6 of this Procedure. The Electronic Invoice System will automatically send the notification to the taxpayer.
Section 2. RECEIVING AND PROCESSING ELECTRONIC INVOICE DATA
Article 9. Receiving, processing, and issuing tax authority codes for electronic invoices with codes.
1. Compare with step 1:
Within 05 minutes of receiving the electronic invoice requesting a code from the taxpayer (excluding electronic invoices generated on a case-by-case basis as stipulated in Article 12 of this Procedure), the Electronic Invoice System will automatically verify the following information:
– The tax identification number must be in an active status (status 00, 02, 04).
– The details on the invoice comply with the Data Standard.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
– The invoice type must match the taxpayer information registered on Form No. 01/ĐKTĐ-HĐĐT.
– The invoice number is unique within a single invoice symbol of the taxpayer.
– The taxpayer does not fall under the category of those required to discontinue the use of electronic invoices.
– The electronic invoice must be issued at a time consistent with the electronic invoice format registered by the taxpayer or the notifications sent to the taxpayer by the tax authority.
– In cases where the taxpayer sends the electronic invoice through a receiving organization, the Electronic Invoice System will automatically verify additional information with the receiving organization as stipulated in point b, clause 2, Article 6 of the Procedure.
– In cases where the taxpayer authorizes the issuance of invoices, the Electronic Invoice System automatically verifies additional information against the authorized invoice as stipulated in point b, clause 2, Article 6 of the Procedure.
– If the invoice for which a code is requested is a replacement invoice, the status of the replaced invoice must ensure that it has not been canceled, replaced, adjusted, or been an adjustment invoice.
– If the invoice for which a code is requested is an adjustment invoice, the status of the adjusted invoice must ensure that it has not been canceled or replaced.
2. Assigning codes to electronic invoices:
In cases where the electronic invoice ensures the information as prescribed in Clause 1 of this Article, the Electronic Invoice System shall issue an invoice code, digitally sign it on behalf of the General Department of Taxation, and send it to the taxpayer within 05 minutes at the latest from the time of receiving the electronic invoice requesting a code, using the method prescribed in Clause 3, Article 6 of the Procedure.
If the electronic invoice does not provide the information required under Clause 1 of this Article, the Electronic Invoice System will automatically generate a notification of the results of the electronic invoice data verification (Form No. 01/TB-KTDL), signed on behalf of the General Department of Taxation, and sent to the taxpayer using the method specified in Clause 3, Article 6 of the Procedure.
3. Compare with step 2:
Periodically, from the 1st to the 10th of each month, based on the taxpayer's invoice data that has been assigned a code and the information updated during the electronic invoice management process, the Electronic Invoice System will continue to automatically cross-check the information as stipulated in Clause 1 of this Article. The cross-checking results will serve as the basis for the Tax Authority to request the taxpayer to provide explanations regarding the invoice as stipulated in Clause 01, Article 19 of this Procedure.
Article 10. Receiving and processing electronic invoices without a transfer code using the method of transferring the full invoice content as prescribed in point a2, clause 3, Article 22 of Decree No. 123/2020/ND-CP.
1. Compare with step 1:
Within 15 minutes of receiving the electronic invoice data package without the taxpayer's code, the e-portal automatically verifies the taxpayer's data package information, including:
– The taxpayer's tax identification number must be in an active status (status 00, 02, 04).
– The details on the invoice comply with the Data Standard.
– The taxpayer does not fall under the category of those required to discontinue the use of electronic invoices.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
– In cases where the taxpayer sends the electronic invoice through a receiving organization, the Electronic Invoice System will automatically verify additional information with the receiving organization as stipulated in point b, clause 2, Article 6 of the Procedure.
– In the case where the business/organization connects and sends data directly to the tax authority, the tax identification number (MST) of the directly connected business/organization must be active (00, 04).
– The number of invoices in the data package must match the number of invoices in the general information of the e-invoice data package.
Based on the verification of the above information, the Electronic Invoice System automatically generates notification Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation, and sends it to the taxpayer in the manner prescribed in Clause 3, Article 6 of this Procedure.
2. Compare with step 2:
Periodically, from the 1st to the 10th of each month, based on the invoice data that taxpayers have submitted to the tax authority and the information updated during the electronic invoice management process, the Electronic Invoice System continues to automatically cross-check the information stipulated in Clause 01 of this Article. In addition, the Electronic Invoice System automatically cross-checks the following additional information:
– The invoice number is unique within the same set of “Tax Identification Number, Invoice Form Symbol, Invoice Symbol” in the system.
– The invoice must be issued at a time consistent with the electronic invoice format registered by the taxpayer or notified by the tax authorities.
– In cases where the taxpayer authorizes the issuance of invoices, the Electronic Invoice System automatically verifies additional information against the authorized invoice as stipulated in point b, clause 2, Article 6 of the Procedure.
– In the case of a replacement invoice, the status of the replaced invoice must be verified to ensure that it has not been canceled, replaced, adjusted, or been an adjustment invoice.
– In the case of an adjustment invoice, the status of the adjusted invoice must be verified to ensure that it has not been canceled or replaced.
The results of the verification process serve as the basis for the tax authority to request the taxpayer to provide an explanation regarding the invoice, as stipulated in Clause 1, Article 19 of the Procedure.
Article 11. Receiving and processing invoice data without transfer codes using the electronic invoice data transfer method according to the invoice data summary table as prescribed in point a.1, clause 3, Article 22 of Decree No. 123/2020/ND-CP
1. Compare with step 1:
Within 15 minutes of receiving the uncoded e-invoice data package according to the taxpayer's summary table, the e-portal automatically verifies the taxpayer's data package information, including:
– The taxpayer's tax identification number must be in an active status (status 00, 02, 04).
– The indicators on the summary table comply with the Data Standard.
– The taxpayer does not fall under the category of those required to discontinue the use of electronic invoices.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
– In cases where the taxpayer sends the electronic invoice through a receiving organization, the Electronic Invoice System will automatically verify additional information with the receiving organization as stipulated in point b, clause 2, Article 6 of the Procedure.
– In the case where the business/organization connects and sends data directly to the tax authority, the tax identification number (MST) of the directly connected business/organization must be active (00, 04).
– The number of summary tables in the data package must match the number of summary tables in the general information of the e-invoice data package.
Based on the verification of the above information, the Electronic Invoice System automatically generates notification Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation, and sends it to the taxpayer in accordance with the method specified in Clause 3, Article 6 of the Procedure.
2. Compare with step 2:
Periodically, from the 1st to the 10th of each month, based on the invoice data that taxpayers have submitted to the tax authority and the information updated during the electronic invoice management process, the Electronic Invoice System continues to automatically cross-check the information stipulated in Clause 01 of this Article. In addition, the Electronic Invoice System automatically cross-checks the following additional information:
– The data period of the summary table with the deadline for submitting value-added tax returns.
– The invoice number is unique within the same set of “Tax Identification Number, Invoice Form Symbol, Invoice Symbol” in the system.
– The invoice must be issued at a time consistent with the electronic invoice format registered by the taxpayer or notified by the tax authorities.
– In the case of a replacement invoice, the status of the replaced invoice must be verified to ensure that it has not been canceled, replaced, adjusted, or been an adjustment invoice.
– In the case of an adjustment invoice, the status of the adjusted invoice must be verified to ensure that it has not been canceled or replaced.
The results of the verification process serve as the basis for the tax authority to request the taxpayer to provide an explanation regarding the invoice, as stipulated in Clause 1, Article 19 of the Procedure.
Article 12. Receiving, processing, and assigning codes to electronic invoices on a case-by-case basis as prescribed in Clause 2, Article 13 of Decree No. 123/2020/ND-CP.
1. Receive requests for the issuance of electronic invoices with codes for each transaction (Form No. 06/DN-PSĐT):
a) Receiving requests for the issuance of electronic invoices with codes according to Form No. 06/DN-PSDT via electronic means in cases where the taxpayer already has a digital signature or an account to use the Electronic Portal:
The electronic portal receives requests for electronic invoices with codes created and submitted by taxpayers using the methods specified in Clause 1, Article 6 of this Procedure.
Within 15 minutes of receiving a request for an electronic invoice with a code, the electronic portal will automatically verify the information and generate and send a notification (Form No. 01/TB-KTDL) in accordance with the method specified in Clause 3, Article 6 of this Procedure.
Civil servants in the Data Reception Department directly receive documents related to requests for electronic invoices with taxpayer codes according to regulations on invoice issuance for each transaction (such as economic contracts, acceptance reports, liquidation reports, etc.).
b) Receiving requests for the issuance of electronic invoices with tax authority codes according to Form No. 06/DN-PSDT in cases where the taxpayer does not yet have a digital signature and an account to use the Electronic Portal:
The civil servant in the Data Reception Department receives the paper copy of the request Form No. 06/DN-PSDT, signed and stamped (if any) by the taxpayer, and related documents in accordance with regulations on invoice issuance for each transaction (such as economic contracts, acceptance reports, liquidation reports, etc.).
2. Compare and guide taxpayers in completing the application for issuing invoices with tax authority codes on a case-by-case basis:
Within one working day from the date the tax authority receives the application for issuing invoices with codes based on each transaction, the officer in the data receiving department will verify and guide the taxpayer to ensure:
– The taxpayer submits a request for an invoice with a code to the correct tax authority.
– The taxpayer's MST status is different from status 06.
– Taxpayers who are eligible to use electronic invoices with codes for each transaction as stipulated in Clause 2, Article 13 of Decree No. 123/2020/ND-CP.
– The information on the recipient's identity card/citizen's card/passport matches the information on Form No. 06/DN-PSDT.
– Guide taxpayers on how to register for additional documents for tax identification number (TIN) issuance in accordance with the law, in cases where taxpayers do not yet have a TIN.
– In cases where the taxpayer is subject to enforcement of an administrative tax decision by means of suspending the use of invoices, the Data Reception Department will further cross-reference the files transferred from the Debt Management and Tax Enforcement Department.
When the taxpayer's file meets the above requirements, the officer in the Data Reception Department will guide the taxpayer through the procedures for declaring and paying taxes as prescribed. The Data Reception Department will then forward the tax declaration file to the tax declaration processing department (except in cases where the taxpayer has submitted the tax declaration file electronically).
3. Submit and approve applications for invoices with tax authority codes on a case-by-case basis:
When taxpayers submit additional tax payment documents, on the same working day, officials from the Data Reception Department will verify the information on the tax payment documents to ensure that the type of tax and the amount of tax payable by the taxpayer match as stipulated. If the taxpayer does not pay taxes electronically and receives paper documents, officials from the Data Reception Department will archive a copy of the tax payment document for the State budget after verifying it against the original kept by the taxpayer.
Within one working day from the date the taxpayer submits all necessary tax payment documents, the officer in the Data Reception Department submits the application for issuing a coded electronic invoice to the Head of Department for approval. The Head of Department reviews and submits the application for issuing a coded electronic invoice to the Head of the Tax Authority (or a person assigned or authorized by the Head of the Tax Authority) for approval. The Head of the Tax Authority (or a person assigned or authorized by the Head of the Tax Authority) approves the application for issuing a coded electronic invoice. The officer in the Data Reception Department assigns a code to the taxpayer's application and provides the taxpayer with an account to create invoices directly on the Electronic Portal (if the taxpayer does not yet have an account on the Electronic Portal). The account and application code are sent to the email address or text message registered by the taxpayer on Form No. 06/DN-PSDT.
In cases where the tax payment document is invalid, within one working day of receiving the taxpayer's application, the officer in the Data Reception Department shall prepare a response notice regarding the application for the issuance of an electronic invoice with a code for each transaction, using Form No. 01-1/QTr-HĐĐT, clearly stating the reason for rejection, and forward it to the Head of the Department for approval. The Head of the Department shall review, approve, and submit the notice (Form No. 01-1/QTr-HĐĐT) to the Head of the Tax Authority or an authorized person for signing and issuing. The Head of the Tax Authority (or a person assigned or authorized by the Head of the Tax Authority) shall approve and sign the notice (Form No. 01-1/QTr-HĐĐT). The officer assigned to handle the document handling shall issue the notice (Form No. 01-1/QTr-HĐĐT). Civil servants in the Data Reception Department send notifications to taxpayers (sending a paper copy in cases where taxpayers submit paper documents, or the Electronic Invoice System automatically sending a notification to taxpayers in cases where taxpayers submit electronically).
4. Receive and process electronic invoices with codes on a case-by-case basis:
Taxpayers use their accounts on the e-portal to create electronic invoices with codes for each transaction.
No later than the beginning of the next working day after the taxpayer submits the electronic invoice, the Data Receiving Department will compare the information on the electronic invoice requesting a code with the invoice request file for each transaction. If the information matches, the Data Receiving Department will confirm the transaction so that the Electronic Invoice System can automatically issue a code as stipulated in Article 9 of this Procedure. If the information does not match, the Data Receiving Department will prepare a notification using Form No. 01-1/QTr-HĐĐT as stipulated in Clause 3 of this Article and send it to the taxpayer.
Article 13. Receiving and processing notifications of errors in electronic invoices according to Form No. 04/SS-HĐĐT for taxpayers who send data to the tax authority by transferring the full content of each invoice.
1. Compare with step 1:
Within 15 minutes of receiving the data package notifying the taxpayer of errors in the electronic invoice (Form No. 04/SS-HĐĐT) as stipulated in Article 19 of Decree No. 123/2020/NĐ-CP and Article 7 of Circular No. 78/2021/TT-BTC, the electronic portal will automatically compare the taxpayer's data package, including:
– The tax identification number must be in one of the following states (00, 02, 03, 04, 05).
– The indicators in the notification comply with the Data Standard.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
– The number of erroneous e-invoice notifications in the data package must match the number of erroneous e-invoice notifications in the general information of the data package.
– In the case where the taxpayer sends the electronic invoice through a directly connected enterprise/organization, the Electronic Invoice System automatically verifies that the tax code of the directly connected enterprise/organization must be active (00, 04).
– In cases where the taxpayer sends the electronic invoice through a receiving organization, the Electronic Invoice System will automatically verify additional information with the receiving organization as stipulated in point b, clause 2, Article 6 of the Procedure.
Based on the verification results, the Electronic Portal generates notification Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation, and sends it to the taxpayer in accordance with the method specified in Clause 3, Article 6 of the Procedure.
2. Compare with step 2:
Within one working day from the date of sending the notification regarding the receipt of the erroneous electronic invoice notification according to Notification Form No. 01/TB-KTDL, the Electronic Invoice System will automatically verify the existence of each invoice in the erroneous electronic invoice notification sent by the taxpayer. For the taxpayer's explanation notification to the tax authority's notification, the system will verify the existence of the tax authority's notification.
Based on the verification results, the e-portal generates a notification regarding the receipt and processing results of the erroneous electronic invoice (Form No. 01/TB-SSĐT).
3. Issue a notice regarding the results of handling errors in issued electronic invoices (Form No. 01/TB-SSĐT) to the taxpayer:
Within one working day from the date of sending the notification regarding the receipt of the erroneous electronic invoice notification according to Notification Form No. 01/TB-KTDL, the civil servant, Head of the Inspection and Supervision Department, Head of the Tax Authority (or a person assigned or authorized by the Head of the Tax Authority), and the civil servant assigned to handle document management shall issue Notification Form No. 01/TB-SSĐT as prescribed in point a, clause 4, Article 6 of the Procedure.
The automated electronic invoice system sends a digitally signed notification form No. 01/TB-SSĐT to the taxpayer as stipulated in Clause 3, Article 6 of the Procedure.
Information on electronic invoices in Form No. 04/SS-HĐĐT and Form No. 01/TB-SSĐT also serves as the basis for the Inspection and Control Department to consider issuing a notice according to Form No. 01/TB-RSĐT as stipulated in Article 19 of the Procedure for Controlling Invoice Information.
Article 14. Processing electronic invoices during the transition period – Receiving the Declaration of Invoice Data and Documents for Goods and Services Sold according to Form No. 03/DL-HĐĐT
1. Compare with step 1:
a) For taxpayers who already have an account for electronic tax filing services:
Within 15 minutes of receiving the Taxpayer's Data Package for the Invoice and Documentation Form for Goods and Services Sold (Form No. 03/DL-HĐĐT) as stipulated in Article 60 of Decree No. 123/2020/NĐ-CP, the eTax application automatically verifies the following information:
– The tax code must have an active status belonging to statuses (00, 04).
– Taxpayers who have not yet implemented electronic invoices as stipulated in Decree No. 123/2020/ND-CP.
– The data on the declaration form conforms to the Data Standard.
– The taxpayer's digital signature complies with the regulations of the Ministry of Information and Communications.
– Compare the general information on the declaration form to ensure the validity of the period type and status of the declaration.
– In cases where taxpayers send electronic invoices through the Electronic Tax Service Provider, the eTax system automatically verifies additional information with the transmitting and receiving organization as stipulated in point b, clause 2, Article 6 of the Procedure.
b) For taxpayers who do not yet have an account to use the electronic tax filing service:
The Receipt and Verification Department receives and conducts a preliminary verification of the information to ensure the validity of the Taxpayer's Declaration of Invoice and Document Data for Goods and Services Sold (Form No. 03/DL-HĐĐT) immediately upon receiving the taxpayer's declaration, including:
– The declaration form must be prepared in accordance with Form No. 03/DL-HĐĐT as stipulated in Article 60 of Decree No. 123/2020/NĐ-CP.
– The tax identification number must be in active status (status 00, 04).
– Taxpayers who have not yet implemented electronic invoices as stipulated in Decree No. 123/2020/ND-CP.
2. Prepare a notification of the data reconciliation results for the declaration of invoices and supporting documents for goods and services sold, sign it, and send it to the taxpayer.
a) For taxpayers who already have an account for electronic tax filing services:
Based on the verification results, the Electronic Tax Service Application (eTax) generates notification Form No. 01/TB-KTDL, signs it on behalf of the General Department of Taxation, and sends it to the taxpayer in accordance with the method specified in Clause 3, Article 6 of the Procedure, while simultaneously synchronizing the declaration data to the Electronic Invoice System as stipulated in Clause 5, Article 6 of the Procedure.
b) For taxpayers who do not yet have an account to use the electronic tax filing service:
The Receipt and Verification Department shall prepare a notification of the data reconciliation results of the Declaration of Invoice and Documentation for Goods and Services Sold, sign and send it to the taxpayer according to Form No. 01/TB-KTDL within 02 working days from the date of receiving the taxpayer's declaration, and simultaneously forward the declaration to the Data Receiving Department if the declaration according to Form No. 03/DL-HĐĐT meets the requirements specified in point b, clause 1 of this Article.
The data receiving department will enter the declaration into the Electronic Invoice System within 05 days from the date of receiving the declaration from the Receipt and Processing Department.
3. Compare with step 2:
Periodically, from the 1st to the 10th of each month, the Electronic Invoice System continues to automatically verify the information stipulated in Clause 01 of this Article. In addition, the Electronic Invoice System automatically verifies the following supplementary information:
– The taxpayer does not fall under the category of those required to cease using invoices.
– Verify that the invoice number is unique within the same set of "Tax Identification Number, Invoice Form Symbol, Invoice Symbol".
The results of the verification process serve as the basis for the tax authority to request the taxpayer to provide an explanation regarding the invoice, as stipulated in Clause 1, Article 19 of the Procedure.
Section 3. MANAGEMENT AND PROVISION OF INFORMATION ON ELECTRONIC INVOICES TO RELEVANT ORGANIZATIONS AND INDIVIDUALS
Article 15. Management of directly connected organizations/enterprises
1. Receiving and processing registration applications from businesses/organizations directly connected:
a) Receiving and conducting a preliminary review of the registration documents:
After receiving the application (the business/organization's request for direct connection and related documents), within 03 working days, the Tax Department will conduct a preliminary review of the completeness and validity of the application, consider the requirements regarding the number of invoices used and the list of subsidiaries (if any), and update the status of the business/organization's request for direct connection on the Electronic Invoice System.
If a business/organization does not meet the requirements for direct connection with the tax authority, the Department of Taxation will respond in writing, rejecting the registration and sending a notification to the business/organization requesting direct connection. Simultaneously, the Department will update the business/organization's direct connection rejection status on the Electronic Invoice System.
In cases where businesses/organizations meet the eligibility requirements for direct connection, the Department of Taxation will forward the list to the Department of Information Technology to organize the connection, system testing, and notify the Department of Information Technology of the General Department of Taxation as the contact point for businesses/organizations to finalize the connection and system testing details.
b) Organize system connection and testing:
Within 10 working days, the IT Department will organize system connection and testing with the business/organization that registered for direct connection. The results of the technical connection will be recorded in a report.
After the technical connection is complete, the IT Department will notify the DNL Tax Department of the results.
c) Provide a written response regarding direct connection to the business/organization requesting the direct connection:
Based on the technical connection results from the IT Department, within 02 working days, the DNL Tax Department will send a written response to the directly connected enterprise/organization (approval/disapproval) to the unit.
In cases where businesses/organizations are approved by the Tax Authority for direct connection, the Department of State-Owned Enterprises Tax forwards the document to the Department of Information Technology to issue connection accounts and transmit/receive data for the unit/organization as stipulated in Section 5 of the Procedure. The IT department of the General Department of Taxation updates the list of businesses/organizations directly connected on the Electronic Invoice System.
2. Receiving and processing applications for changes to information from directly connected businesses/organizations:
a) Receiving and conducting a preliminary review of information change applications from directly connected businesses/organizations:
After receiving the application for information change from the directly connected business/organization (the request for information change and attached related documents), within 02 working days, the DNL Tax Department will conduct a preliminary review of the completeness and validity of the application.
If the application is incomplete or invalid, the DNL Tax Department will request the connected enterprise/organization to supplement the application within 05 working days. If the connected enterprise/organization fails to supplement the application within this timeframe, the DNL Tax Department will provide a written response stating that the change is not approved and send it to the entity.
If the application is complete and valid, the DNL Tax Department will proceed to the next step.
b) Review and process information change applications for directly connected businesses/organizations:
In cases where changes to the content do not affect the connection, such as changes to the list of subsidiary companies transmitting and receiving invoices, the DNL Tax Department will update the information on the Electronic Invoice System.
In cases where the changes relate to the technical infrastructure of the directly connected enterprise/organization, the Tax Department of the State-Owned Enterprises will forward the list to the IT Department within one working day. Within two working days, the IT Department will review the technical changes, assess the impact, and coordinate with the directly connected enterprise/organization to agree on a plan and implement the technical infrastructure connection, testing the ability to receive, transmit, and store invoice data (if necessary). The results of the technical connection will be recorded in a minutes document.
After the technical connection is complete, the IT Department will notify the DNL Tax Department of the results so that they can respond in writing regarding the approval of the unit's changes.
3. Handling disconnection of directly connected businesses/organizations:
After receiving the disconnection request from the directly connected business/organization (the request for information change and attached related documents), within 02 working days, the Tax Department of DNL will conduct a preliminary review of the completeness and validity of the documents and forward the list to the IT Department.
Within 03 working days, the IT Department, in coordination with the directly connected enterprise/organization, will prepare a reconciliation report of the transmitted and received electronic invoice data with the General Department of Taxation: the number of invoices, notifications sent to the tax authority; the number of outstanding invoices, the date of disconnection, etc.
After completing the disconnection process, the IT Department will notify the DNL Tax Department of the results so that they can respond in writing regarding the approval of the disconnection and send it to the unit.
Article 16. Management and provision of information to organizations providing electronic invoicing services.
1. Receiving requests from organizations providing e-invoicing solutions to publicly post information:
a) The IT Department shall submit to the General Department of Taxation's leadership the plan and methods, and publicly announce on the General Department of Taxation's electronic portal the acceptance of requests for public posting of information from organizations providing electronic invoice solutions.
b) Within 10 days of receiving the organization's request, the IT Department will evaluate the application in accordance with Clause 1, Article 10 of Circular No. 78/2021/TT-BTC and submit the evaluation results to the Director General for approval. This will allow for the public posting of the service description and commitment documents of the organization on the General Department of Taxation's electronic portal for organizations that fully meet the criteria. If the organization does not fully meet the criteria, the IT Department will submit a written request to the General Department General to send a document stating the reasons to the organization.
c) During operation, if an organization providing services is found to be operating in violation of regulations, the IT Department shall submit a request to the General Department to send a notification to the organization and cancel the organization's publicly available information on the electronic portal.
2. Managing the transmission and reception organization:
a) Receiving requests for signing contracts for connecting, receiving, and transmitting electronic invoice data with the Tax Authority.
a1) The IT Department shall submit to the General Department of Taxation's leadership the plan and methods, and publicly announce on the General Department of Taxation's electronic portal the acceptance of requests for signing contracts for connecting, receiving, and transmitting electronic invoice data with the tax authorities.
a2) Within 3 working days from the date of receiving the Organization's request, the IT Department shall conduct a preliminary review of the organization's application documents to demonstrate compliance with the regulations in Clause 2, Article 10 of Circular No. 78/2021/TT-BTC. If the organization's application documents are incomplete according to the criteria specified in Clause 2, Article 10 of Circular No. 78/2021/TT-BTC, the IT Department shall request the organization to supplement the documents within 05 working days. If the organization fails to supplement the documents within the above deadline, the IT Department shall submit a document to the Corporation's leadership for approval, stating the reasons for the delay.
a3) Within 10 days of receiving the organization's request with complete supporting documents, the IT Department will evaluate the application according to the provisions of Clause 2, Article 10 of Circular No. 78/2021/TT-BTC, seek opinions from relevant Departments/Units (if necessary), and submit the evaluation results to the Director General for approval. A written request will then be sent to the organization to coordinate connection and technical testing for organizations that fully meet the criteria. If the organization does not fully meet the criteria, the IT Department will submit a written request to the Director General to state the reasons.
a4) Coordinate connectivity and technical testing
Within 07 working days from the date the General Department of Taxation sends a request for cooperation in connection and technical testing, the IT Department will coordinate with the organization to agree on a plan and carry out the connection and technical testing remotely or in person at the organization's headquarters. The results of the technical connection will be recorded in a report. In case the connection and technical testing are unsuccessful, the IT Department will submit a document to the General Department's leadership stating the reasons.
a5) Based on the results of the assessment of the application dossier meeting the regulations and the successful connection and technical testing results, the IT Department will coordinate with the organization to draft a contract for the provision of services for receiving, transmitting, and storing electronic invoice data (including conditions for entrusting the provision of electronic invoice services with codes free of charge on the Electronic Portal, and conditions for authorizing the issuance of electronic invoice codes in case the tax authority's code issuance system experiences problems (if any)).
a6) Within 02 working days, the IT Department will solicit feedback from relevant departments/units on the draft contract. Based on the feedback from the departments/units, within 01 working day, the IT Department will finalize the contract (if necessary) and submit it to the Corporation's leadership for signing with the organization regarding the provision of services for receiving, transmitting, and storing electronic invoice data.
a7) Within one working day from the date the General Department of Taxation and the organization sign the contract, the IT Department shall grant connection and data transmission accounts to the transmitting and receiving organizations as stipulated in Section 5 of the Procedure, and simultaneously publicly post the list of transmitting and receiving organizations on the Electronic Portal.
b) Receiving requests to change information from organizations that have signed contracts to provide data transmission and reception services for electronic invoices with the General Department of Taxation:
b1) Receiving and conducting a preliminary review of the organization's request to change information.
Within 03 working days from the date of receiving the organization's request for information change (the request for information change and related documents attached), the IT Department will conduct a preliminary review of the organization's request in accordance with Clause 2, Article 10 of Circular No. 78/2021/TT-BTC and the signed contract.
If the organization's application is incomplete, the IT Department will request that the organization supplement the application within 05 working days. If the organization fails to supplement the application within the above deadline, the IT Department will submit a document to the Corporation's leadership for approval, stating the reasons for the delay.
b2) Within 05 working days from the date of receiving the complete application for changing the organization's information, the IT Department will review and implement the following:
– In cases where changes to the content (e.g., support phone number, logo, etc.) do not affect the terms of the contract, the IT Department will update the information on the Electronic Portal.
– In cases where changes to the content relate to the organization's connectivity or technical infrastructure, the IT Department will assess the impact and coordinate with the organization to agree on a plan and implement connectivity and technical testing (if necessary). The results of the connectivity and testing will be recorded in a report.
– In cases where changes to the content require the signing of an addendum to the contract (for example, information related to the legal status of the organization), the IT Department will coordinate with the organization to draft the addendum.
b3) Within 02 working days, the IT Department will solicit feedback from relevant departments/units on the draft contract addendum. Based on the feedback from the departments/units, within 01 working day, the IT Department will finalize the contract addendum (if necessary) and submit it to the Corporation's leadership for signing with the organization.
b4) Within one working day from the date the General Department of Taxation and the organization sign the contract addendum, the IT Department will update the organization's changed information on the electronic portal.
c) Receiving and processing documents regarding the temporary suspension/discontinuation of services from the transmitting/receiving organization:
c1) Receiving written requests from transmission and reception organizations to temporarily suspend/discontinue the provision of electronic invoice services.
Within one working day from the date of receiving the organization's written request to temporarily suspend/discontinue the provision of e-invoicing services, the IT Department will announce the plan for temporary suspension/discontinuation of services on the electronic portal.
If an organization requests to discontinue providing e-invoicing services, the IT Department will proceed with the necessary steps.
c2) Determine the obligations of the organization when requesting to discontinue providing e-invoicing services.
Within 10 working days from the date of receiving the organization's request to discontinue the electronic invoice service, the IT Department, in coordination with relevant departments/units, will organize a meeting with the organization to review and prepare a report determining the responsibilities and obligations of the parties involved regarding:
– Contract terms regarding obligations, rights, and responsibilities when the receiving organization ceases providing e-invoicing services.
– Electronic invoice data transmitted and received with the General Department of Taxation: number of invoices, notifications not yet sent to the tax authority or for which no response has been received from the tax authority.
c3) Within 05 working days from the date the organization completes its obligations and responsibilities as per the working minutes in step c2, the IT Department, in coordination with the organization, will draft the contract termination minutes and send them to relevant departments/units for comments (if necessary).
c4) Based on the opinions of the Departments/Units, within 02 working days, the IT Department shall submit the contract termination minutes for the provision of electronic invoice services to the Corporation's leadership for approval.
c5) Within one working day from the date of signing the contract termination agreement for the provision of e-invoice services, the IT Department shall close the connection and data transmission account of the organization; and disconnect the technical connection between the General Department of Taxation and the organization. The IT Department shall publicly post the cessation of e-invoice services by the organization on the electronic portal.
d) Cases of temporary suspension of e-invoice services as announced by the General Department of Taxation:
In the event that the General Department of Taxation makes changes to the components of e-invoice data or upgrades the technical infrastructure, leading to the need for organizations to review, adjust their systems, or configure and review connections with the General Department of Taxation, the IT Department will submit a notification to the General Department's leadership regarding the plan and implementation details to the relevant transmission and reception organizations for coordinated implementation.
During operation, if the IT Department discovers that an organization providing services is not complying with regulations, it will submit a request to the General Department to send a notification to the organization to stop/temporarily suspend the provision of electronic invoice services.
3. Provide electronic invoice information to the transmitting and receiving organization:
a) Provide information to the transmitting and receiving organization for the provision of electronic invoicing services, including:
a1) New tax registration information or changes to taxpayer's tax registration information from the Tax Registration subsystem of the TMS System.
a2) Information on registration for using electronic invoices or information on changes to registration for using electronic invoices of the taxpayer.
a3) Information on taxpayers using electronic invoices with codes that are exempt from service fees as stipulated in Decree No. 123/2020/ND-CP.
a4) Information on whether the taxpayer stops or continues using electronic invoices.
a5) Information regarding taxpayers using electronic invoices with codes that do not require service fees must be converted to using electronic invoices with codes through a transmission and reception organization.
a6) List of Tax Authorities.
a7) List of administrative areas.
b) Method of providing electronic invoice information to the transmitting and receiving organization:
The General Department of Taxation (IT Department) provides services and opens connection gateways for transmitting and receiving organizations to query information for the provision of electronic invoice services.
Article 17. Management and provision of information to organizations and individuals using information on the Electronic Portal.
1. Receiving and processing written requests from units/organizations to use electronic invoice information (including requests to change requirements or discontinue the use of electronic invoices):
The Risk Management Board receives written requests from central-level units/organizations to use electronic invoice information.
The data receiving department (for the Tax Department and Tax Sub-department) receives written requests from equivalent units/organizations to use electronic invoice information.
After receiving a written request from an organization/unit to use electronic invoice information, within 02 working days, the Risk Management Board or the Data Reception Department (for the Tax Department and Tax Sub-department) will review the relevant regulations regarding the functions, duties, and purpose of using electronic invoice information of the organizations/units.
If the request to use e-invoice information is deemed inappropriate, the Risk Management Board or the Data Reception Department (for the Tax Department and Tax Branch) shall submit a document to the Head of the Tax Authority rejecting the request to use e-invoice information and send it to the unit/organization.
If the request to use e-invoice information is appropriate, the Risk Management Board or the Data Reception Department (for the Tax Department and Tax Branch) will proceed with the next step.
2. Determine the scope of information provision for electronic invoices:
Within 05 working days, the Risk Management Board or the Data Reception Department (for the Tax Department and Tax Branch) will determine the scope of information to be provided on electronic invoices, including:
– Data scope (by geographical area, by taxpayer list, tax authority, time period, invoice type, etc.).
– Method of provision (using an account to look up data on the e-Portal).
– A specific individual representing the unit/organization will be granted a user account to access electronic invoice information.
– Responsibility for the use and security of electronic invoice information within the unit/organization.
3. Approve the regulations for providing information on electronic invoices:
Within two working days, the Risk Management Board or the Data Reception Department (for the Tax Department and Tax Branch) shall draft regulations/documents for providing electronic invoice information to units/organizations, solicit opinions from relevant units as prescribed, and submit them to the Head of the Tax Authority for consideration and approval.
4. Create or modify account information and grant permissions to access data on the e-Portal:
No later than one working day following the date the regulations/information provision document are signed, the Risk Management Board or the Data Reception Department of the Tax Department/Tax Branch shall transfer the regulations/document to the IT Department to process the issuance or modification of account information and grant access rights to search data on the Electronic Portal for the unit/organization as stipulated in Section 5 of the Procedure.
5. Provide electronic invoice information to organizations and individuals using information on the Electronic Portal:
a) Provide e-invoice information for organizations and individuals without an account to access the e-portal:
Organizations and individuals without an account to access the Electronic Portal can search for information on individual electronic invoices on the Electronic Portal if they have the following information: Seller's tax code, Invoice form symbol, Invoice symbol, Invoice number, Total tax amount (if any), Total payment amount.
If the tax authority's e-invoice system stores e-invoices with information that matches the information searched by the organization or individual, the e-portal will confirm the matching result, the seller's tax identification number (MST) activity status, and the invoice status.
If the electronic invoice system of the tax authority stores information that does not match the information searched by the organization or individual, the electronic portal will notify that no matching results were found.
b) Provide electronic invoice information to organizations and individuals with accounts accessing the Electronic Portal:
Organizations and individuals with accounts accessing the Electronic Portal can look up information on electronic invoices on the Electronic Portal, including:
– List of electronic purchase invoices issued by logged-in taxpayers (search time limited to 01 month).
– List of sales invoices of logged-in taxpayers (search time limited to 01 month).
– Detailed information for each electronic purchase or sale contract of the logged-in taxpayer.
The electronic portal retrieves information, sends search results, and logs the taxpayer's search activity.
6. Provide electronic invoice information to the unit/organization using the information in accordance with the regulations/documents on providing electronic invoice information:
The entity/organization using electronic invoice information, in accordance with the regulations/documents providing electronic invoice information, uses an account granted by the tax authority to search for and use electronic invoice information within the contents and scope specified in the signed regulations/documents.
7. Provide electronic invoice information to the unit/organization via text message to their mobile phone number:
Organizations/units that need to receive electronic invoice information via text message should register to use the text messaging service on their mobile phone numbers.
When there is an update regarding the account accessing the Electronic Portal to use electronic invoice information (e.g., new account registration, account extension of validity period, account cancellation) or an update regarding the method of using SMS messaging for the unit/organization's mobile phone number (e.g., new registration, registration to extend validity period, cancellation of SMS messaging usage), the Electronic Portal will notify the unit/organization by sending a text message from the officially published phone number of the General Department of Taxation to the registered phone number of the unit/organization.
Section 4. RISK CONTROL, MANAGEMENT AND EXPLOITATION OF ELECTRONIC INVOICE DATA
Article 18. Managing risks associated with electronic invoices and issuing notices regarding the transition to electronic invoices with tax authority codes.
1. Analyze data and determine the level of risk for taxpayers:
The Risk Management Board develops criteria and indicators to determine the level of tax risk for taxpayers in accordance with Circular No. 31/2021/TT-BTC dated May 17, 2021, of the Ministry of Finance on the application of risk in tax management.
2. Update information for taxpayers required to switch to using electronic invoices with tax authority codes:
The Inspection and Auditing Department, based on the list of taxpayers classified according to risk levels in invoice and document management, conducts reviews and selects taxpayers for inspection at the tax authority's headquarters, supplementing the annual inspection and audit plan at the taxpayer's headquarters as stipulated in Clause 1, Article 21 of Circular No. 31/2021/TT-BTC. Based on the results of implementation, in cases where there is no supporting process and application software, the officer in charge of the Inspection and Auditing Department updates and approves taxpayer information, requiring the conversion to using electronic invoices with tax authority codes directly on the Electronic Invoice System on the same day.
3. Prepare a notification using Form No. 01/TB-KTT:
Within one working day from the date of receiving updated information, if the taxpayer needs to switch to using electronic invoices with tax authority codes, the Electronic Invoice System will automatically generate a notification according to Form No. 01/TB-KTT requesting the taxpayer to switch to using electronic invoices with tax authority codes.
4. Issue notification form No. 01/TB-KTT to taxpayers:
Within two working days from the date the Electronic Invoice System automatically generates notification Form No. 01/TB-KTT, the civil servant, Head of Risk Management Department, Head of Tax Authority (or person assigned or authorized by the Head of Tax Authority), and civil servant assigned to handle document management shall issue the notification in accordance with the procedures specified in point a, clause 4, Article 6 of this Procedure. The Electronic Invoice System will automatically send the notification to the taxpayer.
Article 19. Issuance of notices regarding electronic invoices requiring review to taxpayers (Form No. 01/TB-RSĐT)
1. Prepare a notification using Form No. 01/TB-RSĐT:
From the 1st to the 15th of each month, based on e-invoice data, taxpayer notifications of erroneous invoices, and related information, the e-invoice system automatically generates a notification according to Form No. 01/TB-RSĐT (notification 01).
In the event that the deadline for submitting an explanation as per the first notification using Form No. 01/TB-RSĐT has expired and the taxpayer has not submitted an explanation to the tax authority (using Form No. 04/SS-HĐĐT), or if the taxpayer's explanation is incomplete or inappropriate, within 2 days from the expiration of the explanation deadline, the Electronic Invoice System will issue a second notification using Form No. 01/TB-RSĐT.
2. Issue a notice using Form No. 01/TB-RSĐT:
Within 03 working days from the date the Electronic Invoice System automatically generates notification Form No. 01/TB-RSĐT, the civil servant, Head of the Inspection and Auditing Department, Head of the Tax Authority (or person assigned or authorized by the Head of the Tax Authority), and civil servant assigned to handle document management shall issue the notification according to the procedures stipulated in point a, clause 4, Article 6 of this Procedure. The Electronic Invoice System will automatically send the notification to the taxpayer.
3. Shift to risk management or inspection/auditing of taxpayers:
If, after the deadline specified in the second notification from the tax authority, the taxpayer fails to provide explanations or supplementary information and documents; or if the explanation fails to fully prove the accuracy of the information on the electronic invoice but the tax authority does not yet have sufficient grounds to determine a violation, the tax authority shall classify the taxpayer according to risk levels in invoice and document management to conduct a review and select inspections at the tax authority's headquarters, and supplement the annual inspection plan at the taxpayer's headquarters as prescribed in Clause 1, Article 21 of Circular No. 31/2021/TT-BTC.
Article 20. Exploitation and use of electronic invoice information from tax authorities.
The following is a list of forms and templates to support the management and utilization of e-invoice information, categorized by business group:
1. Information to support the review of registration for use, data processing, and provision of e-invoice information:
a) List of forms:
– Form No. 03-1/QTr-HĐĐT: List of economically and socially disadvantaged and especially disadvantaged areas.
– Form 03-2/QTr-HĐĐT: List of taxpayers using electronic invoices with tax authority codes that do not charge fees.
– Form No. 03-3/QTr-HĐĐT: List of taxpayers who have stopped/resumed using invoices.
– Form No. 03-4/QTr-HĐĐT: List of taxpayers subject to the issuance of a notice regarding the expiration of the free electronic invoice usage period.
– Form No. 03-5/QTr-HĐĐT: List of organizations providing electronic invoice services.
– Form No. 03-6/QTr-HĐĐT: List of organizations directly connected with the General Department of Taxation.
– Form No. 03-7/QTr-HĐĐT: List of units/organizations using electronic invoice information according to regulations/documents on the use of electronic invoice information.
b) Purpose of using the information to support the review of registration for use, data processing, and provision of e-invoice information:
– To support the review of registration for use, processing of electronic invoice data, and provision of information.
– Control the updating of the list of entities eligible for free use of electronic invoices with codes; the list of those ceasing/continuing to use invoices; the list of organizations providing electronic invoice services; the list of organizations directly connected to the General Department of Taxation; and the list of units/organizations using electronic invoice information according to the regulations on information provision.
c) Target users: IT Department, Corporate Tax Department, Data Reception Department, and related operational departments.
2. Information regarding registration for using electronic invoices:
a) List of forms:
– Form No. 04-1/QTr-HĐĐT: List of taxpayers using electronic invoices with codes (cumulative).
– Form No. 04-2/QTr-HĐĐT: List of taxpayers using electronic invoices without codes (cumulative).
– Form No. 04-3/QTr-HĐĐT: List of taxpayers registered to use electronic invoices (details down to each electronic invoice registration file).
– Form 04-4/QTr-HĐĐT: Summary of registration information for using electronic invoices with codes (compiled by the Tax Authority).
38
– Form 04-5/QTr-HĐĐT: Summary of registration information for using electronic invoices without codes (compiled by the Tax Authority).
– Form No. 04-6/QTr-HĐĐT: Summary of taxpayer information with changes to registration details.
– Form No. 04-7/QTr-HĐĐT: Summary of the issuance of notification Form No. 01/TB-KTT by the Tax Authority.
– Form No. 04-8/QTr-HĐĐT: List of taxpayers authorized to transmit and receive payments through authorized organizations.
b) Purpose of using information on electronic invoice registration: To serve the control, processing, and reporting of electronic invoice registration status and to provide information to relevant departments for professional work.
c) Target users: Data receiving department and related operational departments.
3. Information on receiving and processing electronic invoices:
a) List of forms:
– Form 05-1/QTr-HĐĐT: Summary of the situation regarding the use of electronic invoices by taxpayer (details according to the status of invoices used, canceled, or replaced).
– Form No. 05-2/QTr-HĐĐT: Summary of the situation regarding the use of electronic invoices (according to the Tax Authority).
– Form 05-3/QTr-HĐĐT: Summary of electronic invoices that have been assigned codes (summary compiled by the Tax Authority).
– Form No. 05-4/QTr-HĐĐT: Summary of electronic invoices without codes (summary compiled by the Tax Authority).
– Form No. 05-5/QTr-HĐĐT: List of cancelled/explained invoices as per notification using Form No. 04/SS-HĐĐT.
– Form 05-6/QTr-HĐĐT: List of electronic invoices with tax authority codes issued for each transaction (details for each invoice).
– Form 05-7/QTr-HĐĐT: Summary of electronic invoices with tax authority codes issued for each transaction (summarized by each tax authority).
– Form No. 05-8/QTr-HĐĐT: Summary of the situation regarding authorization for invoice issuance.
– Form No. 05-9/QTr-HĐĐT: List of invoices authorized for code issuance.
– Form No. 05-10/QTr-HĐĐT: Status of electronic invoice data transfer according to the Summary Table of Electronic Invoice Data.
b) Purpose of information regarding the receipt and processing of electronic invoices: To support the control of the receipt and processing of electronic invoice data; to report on the use of electronic invoices (with codes, without codes, and for each transaction); and to provide information to relevant departments for professional work.
c) Target users: Data receiving department and related operational departments.
4. Information on risks and data control for e-invoices:
a) List of forms:
– Form No. 06-1/QTr-HĐĐT: List of invoices for which the Tax Authority needs to issue a notification according to Form No. 01/TB-RSĐT.
– Form No. 06-2/QTr-HĐĐT: Summary of the notification issued according to Form No. 01/TB-RSĐT by the Tax Authority, the taxpayer's explanation, and the results of the Tax Authority's handling.
– Form No. 06-3/QTr-HĐĐT: Status of processing notification Form No. 01/TB-SSĐT from taxpayers according to tax management officers.
– Form No. 06-4/QTr-HĐĐT: List of electronic invoices with errors as notified in Form No. 04/SS-HĐĐT
– Form No. 06-5/QTr-HĐĐT: List of taxpayers classified as high-risk for tax purposes.
– Form No. 06-6/QTr-HĐĐT: List of taxpayers subject to review and issuance of notice according to Form No. 01/TB-KTT (switching from using invoices without tax authority codes to using invoices with tax authority codes).
b) Purpose of using information on risks and control of e-invoice data: To serve the control of e-invoice data that contains errors or shows signs of risk related to the buying, selling, or use of illegal invoices leading to tax evasion and tax fraud, and to transfer this information to the Tax Inspection and Audit Department and provide information to relevant departments for professional work.
c) Target users: Information Technology Department, Risk Management Department, Data Reception Department, and related operational departments.
5. Information on access rights to the Electronic Portal and Electronic Invoice System:
a) List of forms:
– Form No. 07-1/QTr-HĐĐT: Summary of information on user access and use of the application by the Tax Authority.
– Form No. 07-2/QTr-HĐĐT: Summary of registration information of users under the jurisdiction of the Tax Authority.
– Form 07-3/QTr-HĐĐT: Summary of access and use of applications by third parties (transmitting and receiving organizations, directly connected businesses/organizations, organizations/units using electronic invoice information).
b) Purpose of using information on access rights to the Electronic Portal and Electronic Invoice System: To control the situation of account granting and account usage on the Electronic Portal and Electronic Invoice System.
c) Target users: IT department.
The above-mentioned forms will be analyzed, revised, and their use announced in accordance with the e-invoice implementation plan when applying information technology.
Section 5. DELEGATION OF AUTHORIZATION
Article 21. General regulations on authorization on the Electronic Portal and Electronic Invoice System
1. Regulations regarding accounts for using the Electronic Portal and Electronic Invoice System:
a) For users who are civil servants at the General Department of Taxation, Tax Departments, and Tax Branches, only one account for using the application software will be issued, with the username and password matching the username and password of the AD System.
b) Each tax authority is granted one administrator account for the Electronic Portal and Electronic Invoice System. The IT department of the superior tax authority grants administrator accounts to the directly subordinate tax authority.
c) For taxpayers who receive notification from the tax authority accepting their use of electronic invoices, they will be assigned one username and password. However, taxpayers eligible to use electronic invoices with a direct code on the electronic portal are allowed to create no more than 10 additional usernames and passwords. Additional usernames should be created using the structure: MST_UXX, where (XX increases from 1 to 10).
d) For data transmission and reception organizations or businesses/organizations directly connected to the tax authority, one data transmission and reception connection account will be granted.
d) For units/organizations using e-invoice information that have been granted accounts according to the document/regulations on the use of e-invoice information.
2. Password regulations:
a) It must have at least 8 characters, not contain the account name, and include at least 3 of the following 4 character types: uppercase letters (A – Z); lowercase letters (a – z); digits (0 – 9); other characters on the computer keyboard ( ` ~ ! @ # $ % ^ & * ( ) _ – + = { } [ ] \ | : ; ” ' < > , . ? / ) and spaces.
b) User accounts must be updated at least every three months, and administrator accounts every two months.
c) It is mandatory to change the password immediately after receiving it from another person or upon notification of a security incident or vulnerability that could lead to password leakage.
d) Passwords generated by the IT Department must not be the same for all accounts. When users change their account passwords, the new password must not be the same as the password currently in use at the time of the change.
3. Regulations on granting access rights to users who are tax officials:
a) Each account is granted permission to use functions on the Electronic Portal and Electronic Invoice System according to the functions and tasks assigned to the user.
b) Users at a tax authority are only entitled to update and access data managed by that authority. Users at a higher-level tax authority may access consolidated reports on the Electronic Portal and Electronic Invoice System for data within the processing scope of the lower-level tax authority (except in some special cases where detailed data may be accessed according to assigned tasks, which requires the approval of the leadership of the higher-level tax authority).
c) Users assigned to directly process data according to business regulations are granted access to functions on the Electronic Portal and Electronic Invoice System to update, process, and exploit data as stipulated in the business processes.
d) Users who are not directly assigned to process data according to operational regulations and who need to be granted access to data search and retrieval functions on the Electronic Portal and Electronic Invoice System to serve their professional work based on actual assignments and job requirements must be approved by the head of the tax authority.
4. Regulations regarding the permanent suspension of accounts using the Electronic Portal and Electronic Invoice System:
The IT department will permanently lock accounts in the following cases:
a) The account of the user has a retirement decision, a transfer to a unit outside the tax authority, or a transfer between different levels within the tax authority (General Department of Taxation, Tax Department, Tax Branch, Regional Tax Branch) based on a written request or decision forwarded by the Personnel and Organization Department or the Operations Department.
b) The user's account has been temporarily locked due to unauthorized access to the Electronic Portal or Electronic Invoice System, for purposes other than those assigned, or for disclosing the password to others, but the IT Department has not received a written explanation within 10 days, which has been confirmed by the Operations Department to the Unit Leader.
c) The account of the transmitting organization, the directly connected enterprise/organization, or the unit/organization using the electronic invoice information has terminated its contract with the General Department of Taxation or its term has expired according to the document/regulation on the use of electronic invoice information, or upon request to discontinue the connection from the directly connected enterprise/organization or the unit/organization using the electronic invoice information.
d) The account or mobile phone number of the unit/organization using the electronic invoice information does not perform information lookup for a continuous period of 06 months.
d) The account of the unit/organization using the electronic invoice information uses the electronic invoice information for purposes other than those intended, serving operational activities in accordance with its functions and duties, and in violation of the law on protecting state secrets.
5. Regulations regarding the temporary suspension of accounts using the Electronic Portal and Electronic Invoice System:
The IT department implements temporary lockout in the following cases:
a) The user's account has a decision or document regarding long-term sick leave, maternity leave, unpaid leave, assignment to long-term training or business trips, or internal transfer within the same tax authority (between departments/units at the General Department of Taxation, between offices at the Tax Department, between teams at the District Tax Office, regional District Tax Office) based on a request or decision forwarded by the Personnel Department or the Operations Department.
b) Accounts that have not logged in or used the Electronic Portal or Electronic Invoice System for 03 months.
c) The user shows signs of misconduct in using their account to update and exploit the Electronic Portal and Electronic Invoice System (illegally accessing application software, using the account for unauthorized purposes, disclosing passwords to others).
d) The account is not activated or the password is not changed within 05 days from the date of receiving the account information from the IT Department.
d) The user enters the wrong account password more than 05 times in a row when logging in.
6. Regulations regarding the responsibilities of the IT Department:
a) Use the administrator account to create new accounts, change information, temporarily lock accounts, and permanently lock accounts using the Electronic Portal and Electronic Invoice System in accordance with regulations.
b) Organize the storage and preservation of records regarding access rights to the Electronic Portal and the Electronic Invoice System.
c) Conduct periodic reviews of user accounts every six months (in May and November each year) or on an ad hoc basis as required by the job to eliminate or prevent cases where accounts show signs or behaviors that violate regulations on account usage.
d) On a daily basis, review the accounts of units/organizations using e-invoice information and notify the registration contact of the unit/organization in writing about the impending expiration of their e-invoice usage rights 30 days before the expiration date. Notifications will be made via email or text message from the addresses and phone numbers officially published by the General Department of Taxation.
d) Administrator accounts must not be used for other purposes (using functions without authorization, providing illegal data, etc.).
e) The IT department of the General Department of Taxation grants accounts to the transmitting and receiving organization, the directly connected enterprise/organization, and the unit/organization using e-invoice information, which are central-level state management agencies and organizations.
g) The IT department at the Tax Department and Tax Sub-department level shall grant accounts to units/organizations using electronic invoice information that are equivalent management agencies or organizations.
7. Regulations regarding the responsibilities of the Head of the Operations Department:
a) Review and verify that the application for new/changed usage rights submitted by the user complies with regulations and is within the scope of assigned functions and duties.
b) Receiving and notifying users of the results of new/changed usage rights.
c) Immediately notify the IT Department if any individual is found to be engaging in misconduct while using their account to update or access the Electronic Portal or Electronic Invoice System.
d) Organize the storage and preservation of records regarding access rights to the Electronic Portal and Electronic Invoice System within the unit.
8. Regulations regarding the responsibilities of taxpayers who are tax officials:
a) Prepare written requests for new/changed access rights to the Electronic Portal and Electronic Invoice System, according to assigned functions and duties.
b) Change your password for your current account at least every three months to ensure information security and privacy.
c) Keep account information confidential, do not share your account with others, and only use the account to log in, update, and access data according to your assigned duties and responsibilities. Close work sessions immediately after completing your tasks.
d) Immediately notify the IT Department if you discover any other individual using your account illegally or any signs of misconduct in using your account to update or access the Electronic Portal or Electronic Invoice System.
9. Regulations regarding the responsibilities of the Personnel Management Department:
The Human Resources Department is responsible for immediately forwarding decisions/documents such as retirement decisions, unpaid leave decisions, long-term business trips, etc., to the IT Department so that the IT Department can adjust the access rights of the accounts already granted to users.
Article 22. Granting of authority to tax officials to use the Electronic Portal and Electronic Invoice System.
1. Granting/changing access rights to the Electronic Portal and Electronic Invoice System accounts based on the request form:
a) Prepare a request form for granting access rights to the Electronic Portal and Electronic Invoice System.
Based on assigned functions and responsibilities, the user shall prepare a request form for granting access rights to the Electronic Portal and Electronic Invoice System according to Form No. 02-1/QTr-HĐĐT (hereinafter referred to as "Request Form"), and submit it to the Head of the Business Department for approval.
b) Approve the request form
Within one working day of receiving the "Request Form" from the user, the Head of the Operations Department will review the "Request Form" to ensure that the granting/changing of the user's access rights to the Electronic Portal and Electronic Invoice System is in accordance with the assigned functions and tasks, and forward the "Request Form" to the IT Department.
c) Assigning responsibilities for implementing application user access control.
Within one working day of receiving the "Request Form," the Head of the IT Department will assign a civil servant from the IT Department to grant accounts and access rights according to the "Request Form."
d) Review the application form
Within one working day of receiving the assignment from the Head of the IT Department, the civil servant in the IT Department shall thoroughly review all the information on the "Request Form".
If the application form is valid (with complete and accurate information), the IT Department will proceed according to the regulations in point d of this section.
If the "Request Form" is invalid (incomplete or inaccurate information), the IT Department will communicate directly (by phone, email, etc.) with the user to clarify. After the communication, if the information is still incomplete, the IT Department will prepare and send a notification of the processing results of the request for access rights to the Electronic Portal and Electronic Invoice System according to Form No. 02-2/QTr-HĐĐT, clearly stating the reason, and submit it to the Head of the IT Department for approval as stipulated in point e of this section.
d) Granting new or changing the right to use
Based on the information on the valid "Request Form", the civil servant in the IT Department will proceed as follows:
– Create an account to use the Electronic Portal and Electronic Invoice System (for new users) as per regulations.
– Grant or modify access rights for functions as per regulations.
– Review user accounts and access rights to ensure they meet the requirements of the “Request Form”, prepare and send a notification of the results of processing the request for access rights to the Electronic Portal and Electronic Invoice System according to Form No. 02-2/QTr-HĐĐT, and submit it to the Head of the IT Department for approval.
e) Review the notification of the results of processing the request for authorization.
The Head of the IT Department shall review the notification of the processing results of the request for access rights to the Electronic Portal and Electronic Invoice System within 01 working day from the date of receipt of Form No. 02-2/QTr-HĐĐT and send it to the Operations Department for forwarding to the user.
g) Receiving the results of processing the request for authorization.
Within one working day from the date of receiving Form No. 02-2/QTr-HĐĐT, the Head of the Operations Department shall forward the notification of the results of granting access rights to the Electronic Portal and Electronic Invoice System to the user (one copy to be kept at the IT Department, one copy to be kept at the Operations Department, and one copy to be sent to the user).
h) Activate your account
Immediately after receiving the results of the application authorization request, the user activates the account (for newly created accounts).
If you encounter any problems during account activation, or if the account's permissions are not correctly assigned according to the "Application Form," please contact the IT Department directly for assistance.
For requests regarding administrator accounts for the Electronic Portal and Electronic Invoice System, the IT Department of the superior tax authority will grant administrator accounts to the directly subordinate tax authority based on the "Request Form" (Form No. 02-1/QTr-HĐĐT) submitted by the subordinate tax authority.
2. Change user permissions upon receiving documents or information related to personnel organization or violations of account usage:
a) Forward documents and information to the IT Department
– The Human Resources Department and the Operations Department shall forward to the IT Department all documents related to personnel management (retirement decisions, unpaid leave, maternity leave, long-term sick leave, transfer to another unit, assignment to training or long-term business trips) no later than one working day from the date of issuance of the document/decision or the "Request Form" approved by the Head of the Department.
– The operational department or user must immediately notify the Head of the IT Department in writing or by email if they detect any unit or individual showing signs of misconduct in using accounts to update or exploit the Electronic Portal or Electronic Invoice System.
b) Temporarily or permanently lock the account
Based on the regulations, the IT Department will perform the following:
– Permanently or temporarily lock accounts based on written documents/decisions or "Request Forms" from the Human Resources Department or Operations Department, no later than one working day from the date of receiving the approved written documents/decisions or "Request Forms" from the Head of the Department.
– Permanently or temporarily block accounts of individuals accessing application software illegally, for purposes other than those assigned, or showing signs of misuse of the account within 60 minutes of receiving the information.
c) Account recovery
Based on the written explanation for the temporary account suspension, which has been confirmed by the unit's leadership, the user fills out a "Request Form," selecting the type of request: Account Restoration, and submits it to the IT Department.
The IT department will restore the account after receiving the request form.
Article 23. Authorization of taxpayers, transmitting and receiving organizations, directly connected businesses/organizations, and units/organizations using electronic invoice information.
1. Create, update, or change account information for using the e-Portal:
a) For the user who is the taxpayer
Within one working day from the date the notification in Form No. 01/TB-ĐKĐT is approved by the Head of the Tax Authority regarding the acceptance of registration for using or changing information for using e-invoices, the e-invoice system will use the information declared by the taxpayer in Form No. 01/ĐKTĐ-HĐĐT to create an account or change account information for using the e-invoice portal.
For cases where electronic invoices with tax authority codes are issued on a transaction-by-transaction basis, no later than the next working day after the date the tax authority leader approves the request for issuing electronic invoices with codes on a transaction-by-transaction basis, the IT Department will provide an account to the taxpayer for direct invoice creation on the Electronic Portal. The account will be sent to the taxpayer's email address as indicated in Form No. 06/DN-PSDT.
For organizations and individuals purchasing invoices from the tax authority, no later than one working day from the date of receiving the Summary of Electronic Invoice Data 01/TH-HĐĐT entered by the taxpayer on the electronic portal, the civil servant in the IT Department will use the taxpayer's information to create an account for the organization or individual purchasing invoices from the tax authority to use the electronic portal.
b) For users that are transmitting and receiving organizations, businesses/organizations with direct connections.
Within one working day of receiving the service contract, contract addendum, contract termination agreement, or direct connection approval document, the IT department of the General Department of Taxation will create an account or change the account information for using the electronic portal in accordance with the content of the document and notify the unit of the account.
c) For users who are units/organizations using electronic invoice information.
– Within one working day of receiving a request for new or additional account registration/information provision for electronic invoices and documents (Form 01/CCTT-ĐK), registration for using SMS to look up information on electronic invoices and documents (Form 01/CCTT-NT), or registration for connecting to or disconnecting from the Electronic Invoice and Document Information Portal (Form 01/CCTT-KN), the IT Department staff shall review the request against the signed regulations/documents on providing electronic invoice information, create an account, or change the account information for using the Electronic Portal in accordance with the content of the document. The IT Department head shall submit a document approving or rejecting the request from the information user (Form 01/CCTT-TB).
– Within 02 working days of receiving the request from the unit/organization using the electronic invoice information, the head of the IT Department shall submit to the Head of the Tax Authority for approval/rejection of the request from the information user.
– Within 02 working days of receiving the request from the unit/organization using the electronic invoice information, the Head of the Tax Authority shall approve/reject the request of the information user.
30 days before the information usage period expires, the IT Department is responsible for notifying the registration contact of the unit/organization using the information about the impending expiration of the usage period.
2. Review the accounts and usage rights of taxpayers, transmitting and receiving organizations, directly connected businesses/organizations, and units/organizations using electronic invoice information:
Officials from the IT Department review the updated information on taxpayer accounts, transmitting and receiving organizations, directly connected businesses/organizations, and units/organizations using the electronic invoice information.
3. Activate your account:
The electronic portal reviews the activation of accounts by taxpayers, transmitting and receiving organizations, directly connected businesses/organizations, and units/organizations using electronic invoice information as prescribed.
Article 24. Circulation and archiving of authorization records
1. Circulation of access control files:
The General Department of Taxation has implemented a system for transferring priority access control documents using electronic methods (digital signatures, email).
2. Storing access control records:
The IT Department and the Operations Department are responsible for storing and preserving records of user access rights to the Electronic Portal and Electronic Invoice System (electronic or paper), including: Request forms for user access rights to the Electronic Portal and Electronic Invoice System, notifications regarding the processing results of requests for user access rights to the Electronic Portal and Electronic Invoice System, and documents related to user access rights.
Article 25. Review and reporting on the management of user accounts on the Electronic Portal and the Electronic Invoice System.
Annually, tax authorities shall supplement reports on the management of accounts using the Electronic Portal and Electronic Invoice System in accordance with Decision No. 1947/QD-TCT dated November 30, 2018, of the General Department of Taxation on simplifying the periodic reporting regime on contents related to the implementation of information technology at the Tax Departments and Tax Sub-departments (or any replacement or amendment documents at the time of reporting), including: Number of newly created accounts; number of temporarily locked accounts (reasons); number of permanently locked accounts (reasons); and other related contents (if any).
Chapter III
ORGANIZATION OF IMPLEMENTATION
Article 26. Implementation
1. Leaders of tax agencies at all levels shall organize and assign civil servants to implement this procedure in accordance with its regulations; periodically or unexpectedly conduct inspections of the implementation of the procedure by units and apply forms of reward and discipline in accordance with regulations on labor discipline compliance and work regulations for the unit.
2. During implementation, if any difficulties arise, the Tax Departments of provinces and centrally-administered cities shall promptly report to the General Department of Taxation (Department of Small and Medium Enterprises) for resolution or for consideration and amendment or supplementation of the Electronic Invoice Management Procedure to ensure suitability./.