| THE FINANCIAL | SOCIAL REPUBLIC OF VIETNAM Independence - Freedom - Happiness |
| Number: 80 / 2021 / TT-BTC | Hanoi, date 29 month 9 year 2021 |
CIRCULARS
GUIDELINES FOR IMPLEMENTING CERTAIN PROVISIONS OF THE LAW ON TAX ADMINISTRATION DATED JUNE 13, 2019, AND GOVERNMENT DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 2020, REGULATING INVOICES AND DOCUMENTS
Based on the Law on Tax Administration dated June 13, 2019;
Based on the Law on Value Added Tax dated June 3, 2008; the Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 19, 2013; the Law amending and supplementing a number of articles of tax laws dated November 26, 2014; and the Law amending and supplementing a number of articles of the Law on Value Added Tax, the Law on Special Consumption Tax, and the Law on Tax Administration dated April 6, 2016;
Based on the Accounting Law dated November 20, 2015;
Based on the Law on Electronic Transactions dated June 29, 2005;
Based on the Law on Information Technology dated June 29, 2006;
Based on Government Decree No. 123/2020/ND-CP dated October 19, 2020, regulating invoices and supporting documents;
Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
As requested by the Director General of the General Department of Taxation;
The Minister of Finance issued a Circular guiding the implementation of several articles of the Law on Tax Administration dated June 13, 2019, and Government Decree No. 123/2020/ND-CP dated October 19, 2020, regulating invoices and documents.
Article 1. Scope
This Circular provides guidance on several aspects of invoices and supporting documents as stipulated in the Law on Tax Administration dated June 13, 2019, and Government Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and supporting documents (hereinafter referred to as Decree No. 123/2020/ND-CP), including:
1. Some aspects of electronic invoices include: authorization to issue electronic invoices; electronic invoice form number and symbol; conversion to electronic invoices with tax authority codes; application of electronic invoices in other cases; handling of electronic invoices and summary tables of electronic invoice data submitted to the tax authority that contain errors; electronic invoices with tax authority codes generated from cash registers with electronic data transfer connections to the tax authority; criteria for organizations providing electronic invoice services to sign contracts for providing electronic invoice services with tax authority codes and services for receiving, transmitting, storing invoice data and other related services.
2. Some information regarding paper invoices includes: invoice type name, invoice form number symbol, invoice symbol, invoice series name printed by the Tax Department, and invoice form number symbol which is a stamp, ticket, or card printed by the Tax Department.
3. Use receipts and supporting documents.
4. Guidance on handling transitions.
Article 2. Subject of application
The subjects to which the guidelines in this Circular apply are the organizations and individuals specified in Article 2 of Decree No. 123/2020/ND-CP.
Article 3. Authorization to issue electronic invoices
1. Principles of authorizing invoice issuance
a) Businesses, economic organizations, and other organizations that sell goods or provide services are entitled to authorize a third party that is affiliated with the seller, is eligible to use electronic invoices, and is not subject to the suspension of electronic invoice use as stipulated in Article 16 of Decree No. 123/2020/ND-CP, to issue electronic invoices for the sale of goods and services. The affiliated relationship is determined according to the provisions of the law on tax administration;
b) The authorization must be in writing (contract or agreement) between the authorizing party and the authorized party;
c) The authorization must be notified to the tax authorities when registering to use electronic invoices;
d) Electronic invoices issued by authorized organizations are electronic invoices with or without a tax authority code and must show the name, address, and tax code of the authorizing party and the name, address, and tax code of the authorized party;
d) The authorizing party and the authorized party are responsible for posting notices on their respective websites or publicly announcing through mass media so that buyers of goods and services are aware of the authorization to issue invoices. When the authorization period expires or is terminated prematurely as agreed upon by the parties, the authorizing party and the authorized party shall cancel the postings and announcements on their respective websites or public announcements through mass media regarding the authorization to issue invoices;
e) In cases where the authorized invoice is an electronic invoice without a tax authority code (hereinafter referred to as an electronic invoice without a code), the authorizing party must transfer the electronic invoice data to the directly managing tax authority or through a service provider to transfer the electronic invoice data to the directly managing tax authority;
g) The authorized party is responsible for issuing authorized electronic invoices in accordance with actual transactions, as agreed with the authorizing party, and in compliance with the principles in Clause 1 of this Article.
2. Authorization contract or authorization agreement
a) The authorization contract or authorization agreement must fully detail the information of the authorizing party and the authorized party (name, address, tax code, digital certificate); information about the authorized electronic invoice (invoice type, invoice symbol, invoice form number symbol); purpose of authorization; duration of authorization; method of payment for the authorized invoice (clearly stating the responsibility for payment of goods and services on the authorized invoice);
b) Both the authorizing party and the authorized party are responsible for storing the authorization document and presenting it upon request by the competent authority.
3. Notify the tax authorities about authorizing the issuance of electronic invoices.
a) The authorization is defined as a change in the registration information for using electronic invoices as stipulated in Article 15 of Decree No. 123/2020/ND-CP. The authorizing party and the authorized party shall use Form No. 01DKTD/HDDT issued together with Decree No. 123/2020/ND-CP to notify the tax authority about the authorization to issue electronic invoices, including cases of early termination of the authorization to issue electronic invoices as agreed upon by the parties;
b) The authorizing party shall fill in the information of the authorized party, and the authorized party shall fill in the information of the authorizing party in Form No. 01DKTD/HDDT issued together with Decree No. 123/2020/ND-CP as follows:
– For both the authorizing party and the authorized party, in Section 5 “List of digital certificates used”, fill in the complete information of the digital certificates used by both parties;
– For the authorized party, in column 5 of Section 6 “Registration of Invoice Issuance Authorization”, fill in the name, authorizing organization, and tax code of the authorizing party.
Article 4. Invoice number, invoice symbol, and invoice series name.
1. Electronic invoices
a) The electronic invoice template number symbol is a single-digit natural number (1, 2, 3, 4, 5, 6) to reflect the type of electronic invoice as follows:
– Number 1: Reflects the type of electronic value-added tax invoice;
– Number 2: Reflects the type of electronic sales invoice;
– Number 3: Reflects the type of electronic invoice for the sale of public assets;
– Number 4: Reflects the type of electronic invoice for the sale of national reserve goods;
– Number 5: Reflects other types of electronic invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts, or other electronic documents with different names but containing the content of electronic invoices as stipulated in Decree No. 123/2020/ND-CP;
– Number 6: Reflects electronic documents used and managed as invoices, including electronic internal warehouse release and transportation slips, and electronic consignment goods release slips.
b) The electronic invoice symbol is a group of 6 characters including both letters and numbers representing the electronic invoice symbol to reflect information about the type of electronic invoice with a tax authority code or electronic invoice without a code, the year of invoice creation, and the type of electronic invoice used. These six (06) characters are specified as follows:
– The first character is a (01) letter specified as C or K as follows: C represents an electronic invoice with a tax authority code, K represents an electronic invoice without a code;
– The next two characters are two (02) Arabic numerals representing the year of electronic invoice issuance determined by the last two digits of the Gregorian calendar year. For example: If the year of electronic invoice issuance is 2022, it is represented as 22; if the year of electronic invoice issuance is 2023, it is represented as 23;
– The next character is a (01) letter specified as T, D, L, M, N, B, G, H representing the type of electronic invoice used, specifically:
+ The letter T: Applies to electronic invoices issued by businesses, organizations, households, and individuals registered with the tax authorities.
+ Letter D: Applies to invoices for the sale of public assets and invoices for the sale of national reserve goods, or specific electronic invoices that do not necessarily require certain criteria registered for use by businesses and organizations;
+ Letter L: Applies to electronic invoices issued by the tax authority on a transaction-by-transaction basis;
+ The letter M: Applies to electronic invoices generated from cash registers;
+ Letter N: Applies to electronic internal warehouse release and transportation slips;
+ Letter B: Applies to electronic consignment delivery notes for goods sold to agents;
+ The letter G: Applies to stamps, tickets, and electronic cards that are value-added tax invoices;
+ The letter H: Applies to stamps, tickets, and electronic cards that are sales invoices.
– The last two characters are letters determined by the seller based on their management needs. If the seller uses multiple electronic invoice templates within the same invoice type, they use the above last two characters to distinguish the different invoice templates within the same type. If there is no need for management, they can leave it as YY;
– In the printed version, the electronic invoice symbol and the electronic invoice template number symbol are shown in the upper right corner of the invoice (or in an easily recognizable location);
– Examples illustrating the characters of the electronic invoice template symbol and the electronic invoice symbol:
+ “1C22TAA” – is a value-added tax invoice with a tax authority code, issued in 2022, and is an electronic invoice registered for use by the business or organization with the tax authority;
+ “2C22TBB” – is a sales invoice with a tax authority code issued in 2022 and is an electronic invoice signed and used by businesses, organizations, and individual business households with the tax authority;
+ “1C23LBB” – is a value-added tax invoice with a tax authority code, issued in 2023, and is an electronic invoice issued by the tax authority on a transaction-by-transaction basis;
+ “1K23TYY” – is a value-added tax invoice without a code, issued in 2023, and is an electronic invoice registered for use by businesses and organizations with the tax authorities;
+ “1K22DAA” – is a value-added tax invoice without a code, issued in 2022, and is a special type of electronic invoice that does not necessarily have to include certain mandatory criteria, as registered by businesses and organizations;
+ “6K22NAB” – is an electronic internal warehouse release and transportation slip without a code, created in 2022 by the enterprise registered with the tax authority;
+ “6K22BAB” – is an electronic consignment delivery note for goods sent to agents, of the type without a code, created in 2022 by a business registered with the tax authorities.
c) Name, address, and tax identification number of the authorized party for the authorized electronic invoice.
2. Invoices printed by the Tax Department.
a) The invoice template code printed by the Tax Department is a group of 11 characters representing information about: the name of the invoice type, the serial number, and the template number within an invoice type (an invoice type may have multiple templates), specifically as follows:
– The first six (06) characters represent the name of the invoice type:
+ 01GTKT: Value-added tax invoice;
+ 02GTTT: Sales invoice;
+ 07KPTQ: Sales invoice for organizations and individuals in the free trade zone;
+ 03XKNB: Internal warehouse release and transportation slip;
+ 04HGDL: Goods dispatch note for consignment sales to agents.
– One (01) character followed by natural numbers 1, 2, 3 representing the invoice number;
– One (01) character after “/” to separate;
– The next three (03) characters are the serial number of the template in a type of invoice, starting with 001 and up to 999.
b) The invoice symbol printed by the Tax Department is a group of 08 characters representing information about: the Tax Department that printed the invoice; the year the invoice was printed; and the invoice symbol determined by the tax authority based on management needs, specifically as follows:
– The first two (02) characters represent the Tax Department's code for printing invoices and are determined according to Appendix IA issued with this Circular;
– The next two (02) characters are two letters from the 20 uppercase letters of the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y representing the invoice symbol determined by the tax authority based on management needs;
– One (01) character after “/” to separate;
– The next three (03) characters consist of two (02) initial characters which are two Arabic numerals representing the year the Tax Department printed the invoice, determined by the last two digits of the calendar year, and one (01) character which is the letter P representing the invoice printed by the Tax Department. For example: If the year the Tax Department printed the invoice is 2022, it will be shown as 22P; if the year the Tax Department printed the invoice is 2023, it will be shown as 23P;
– Examples showing the characters of the invoice template symbol printed by the Tax Department and the invoice symbol printed by the Tax Department:
The invoice template code “01GTKT3/001”, invoice code “01AA/22P”: are understood to be form number 001 of the 3-part value-added tax invoice printed by the Hanoi City Tax Department in 2022.
c) The invoice copies printed by the Tax Department are the sheets within the same invoice number. Each invoice number has 3 copies, including:
– Link 1: Save;
– Copy 2: Delivered to the buyer;
– Section 3: Internal.
d) The invoice template number is a stamp, ticket, or card printed by the Tax Department, consisting of 03 characters to distinguish whether the stamp, ticket, or card is a value-added tax invoice or a sales invoice, as follows:
– Symbol 01/: for stamps, tickets, and cards classified as VAT invoices;
– Symbol 02/: for stamps, tickets, and cards that are considered sales invoices.
Article 5. Transition to the use of electronic invoices with tax authority codes.
1. Taxpayers currently using electronic invoices without a code, if they wish to switch to electronic invoices with a code issued by the tax authority, must update their electronic invoice usage information in accordance with Article 15 of Decree No. 123/2020/ND-CP.
2. Taxpayers subject to the use of electronic invoices without codes as prescribed in Clause 2, Article 91 of the Law on Tax Administration, if they fall under the category of high-risk taxpayers as stipulated in Circular No. 31/2021/TT-BTC dated May 17, 2021, of the Ministry of Finance on the application of risk in tax management, and have been notified by the tax authority (Form No. 01/TB-KTT Appendix IB issued with Decree No. 123/2020/NĐ-CP) about the conversion to electronic invoices with codes issued by the tax authority, must convert to using electronic invoices with codes issued by the tax authority. Within ten (10) working days from the date the tax authority issues the notice, the taxpayer must change the information for using electronic invoices (switch from using electronic invoices without a code to electronic invoices with a tax authority code) as prescribed in Article 15 of Decree No. 123/2020/ND-CP and comply with the notice of the tax authority. After 12 months from the time of switching to using electronic invoices with a tax authority code, if the taxpayer needs to use electronic invoices without a code, the taxpayer must change the information for using electronic invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP, and the tax authority will consider and decide based on the provisions of Clause 2, Article 91 of the Law on Tax Administration and the provisions of Circular No. 31/2021/TT-BTC.
Article 6. Application of electronic invoices in certain other cases
1. Transferring electronic invoice data without a code to the tax authority in the case stipulated in point a.2, clause 3, Article 22 of Decree No. 123/2020/ND-CP shall be carried out as follows: After completing all the invoice contents, the seller shall send the electronic invoice to the buyer and simultaneously send the electronic invoice to the tax authority, no later than the same day it is sent to the buyer.
2. Household businesses and individual businesses using electronic invoices include:
a) Household businesses and individual business owners paying taxes using the declaration method must use electronic invoices;
b) For household businesses and individual business owners paying taxes using the lump-sum method, if they request to use invoices, the tax authority will issue individual electronic invoices for each transaction;
c) For household businesses and individual business owners who declare taxes on a transaction-by-transaction basis, if they request to use invoices, the tax authority will issue individual electronic invoices for each transaction.
3. In the case of providing banking services, the invoice date shall be determined periodically according to the contract between the two parties, accompanied by a statement or other document confirmed by both parties, but no later than the last day of the month in which the service activity occurs;
In cases where banking services are provided in large volumes and occur frequently, requiring time for data reconciliation between the bank and relevant third parties (payment organizations, international card organizations, or other organizations), the invoice date is the date the data reconciliation between the parties is completed, but no later than the 10th day of the month following the month in which the service occurred.
4. In the case of selling petroleum products to customers, the seller shall transfer the petroleum sales invoice data on the same day as prescribed in point a.1, clause 3, Article 22 of Decree No. 123/2020/ND-CP. If the seller and buyer agree to facilitate the circulation of goods or data retrieval, after preparing a complete electronic invoice with all the required information, the seller shall simultaneously send the invoice to the tax authority as prescribed in point a.2, clause 3, Article 22 of Decree No. 123/2020/ND-CP.
Article 7. Handling of electronic invoices and summary tables of electronic invoice data submitted to the tax authority that contain errors in certain cases.
1. For electronic invoices:
a) In cases where an issued electronic invoice contains errors and requires re-issuance of a tax authority code, or where the erroneous electronic invoice needs to be processed through adjustment or replacement as stipulated in Article 19 of Decree No. 123/2020/ND-CP, the seller may choose to use Form No. 04/SS-HĐĐT in Appendix IA issued with Decree No. 123/2020/ND-CP to notify the adjustment for each erroneous invoice or to notify the adjustment for multiple erroneous electronic invoices and send the notification using Form No. 04/SS-HĐĐT to the tax authority at any time, but no later than the last day of the value-added tax declaration period in which the adjusted electronic invoice was issued;
b) In cases where the seller issues an invoice upon receiving payment in advance or during the provision of services as stipulated in Clause 2, Article 9 of Decree No. 123/2020/ND-CP, and subsequently cancels or terminates the provision of services, the seller shall cancel the issued electronic invoice and notify the tax authority of the cancellation using Form No. 04/SS-HĐĐT in Appendix IA issued with Decree No. 123/2020/ND-CP;
c) In cases where an issued electronic invoice contains errors and the seller has corrected or replaced it as prescribed in point b, clause 2, Article 19 of Decree No. 123/2020/ND-CP, and then discovers further errors in the invoice, the seller shall follow the same procedure applied when correcting the initial error in subsequent instances;
d) According to the notification deadline stated on Form No. 01/TB-RSĐT Appendix IB attached to Decree No. 123/2020/ND-CP, the seller shall notify the tax authority using Form No. 04/SS-HĐĐT in Appendix IA issued with Decree No. 123/2020/ND-CP regarding the inspection of erroneous electronic invoices, clearly stating that the basis for the inspection is the notification Form No. 01/TB-RSĐT from the tax authority (including the notification number and date).
d) In cases where, according to regulations, an electronic invoice is issued without a sample invoice number symbol, an invoice symbol, or if the invoice number contains errors, the seller may only make adjustments and not cancel or replace it;
e) Specifically for errors in the invoice value: adjustments should be made upwards (marked with a positive sign) and downwards (marked with a negative sign) to reflect the actual adjustment.
2. For the summary table of electronic invoice data:
a) After the deadline for submitting the summary of electronic invoice data to the tax authority, if there is a lack of electronic invoice data in the summary of electronic invoice data already submitted to the tax authority, the seller shall submit a supplementary summary of electronic invoice data;
b) If the summary table of electronic invoices submitted to the tax authority contains errors, the seller shall send correction information for the information declared in the summary table;
c) When adjusting invoices on the electronic invoice data summary table as prescribed in point a.1, clause 3, Article 22 of Decree No. 123/2020/ND-CP, the following information must be filled in: invoice form number symbol, invoice symbol, and invoice number in column 14 "related invoice information" of Form 01/TH-HĐĐT issued together with Decree No. 123/2020/ND-CP (except in cases where the electronic invoice does not necessarily have to have all the information of invoice form number symbol, invoice symbol, and invoice number as prescribed in clause 14, Article 10 of Decree No. 123/2020/ND-CP).
3. The submission of supplementary tax returns related to adjusted or replacement electronic invoices (including canceled electronic invoices) shall be carried out in accordance with the provisions of tax administration law.
Article 8. Electronic invoices with tax authority codes are generated from cash registers that have an electronic data transfer connection with the tax authority.
1. Electronic invoices with tax authority codes are generated from cash registers that have an electronic data transfer connection with the tax authority, ensuring compliance with the principles stipulated in Article 11 of Decree No. 123/2020/ND-CP.
2. Businesses, households, and individuals conducting business and paying taxes using the declaration method, whose activities involve providing goods and services directly to consumers according to business models (shopping centers; supermarkets; retail of consumer goods; food and beverage; restaurants; hotels; retail of pharmaceuticals; entertainment and recreation services, and other services) may choose to use electronic invoices generated from cash registers with electronic data transfer connections to the tax authority, or electronic invoices with codes, or electronic invoices without codes.
3. Electronic invoices with tax authority codes, generated from cash registers connected to the tax authority for electronic data transfer, must contain the following information:
a) Name, address, and tax identification number of the seller;
b) Buyer's information if requested by the buyer (personal identification number or tax identification number);
c) Name of goods/services, unit price, quantity, and total payment amount. In cases where organizations or businesses pay tax using the deduction method, they must clearly state the selling price excluding VAT, the VAT rate, the VAT amount, and the total payment amount including VAT;
d) Time of invoice issuance;
d) Tax authority code.
4. The tax authority's code assignment solution for electronic invoices generated from cash registers with electronic data transfer connections to the tax authority: The tax authority code is automatically assigned, according to the character range for each business establishment as stated in Clause 2 of this Article, upon registration for the use of electronic invoices with a tax authority code generated from cash registers with electronic data transfer connections to the tax authority, ensuring no duplication.
5. Responsibilities of the General Department of Taxation
a) Develop and publish the data components of electronic invoices with tax authority codes generated from cash registers connected to the tax authority for electronic data transfer, the method of transmission and reception with the tax authority as prescribed in Article 12 of Decree No. 123/2020/ND-CP, and guide taxpayers on connecting and transferring electronic invoice data to the tax authority;
b) Direct the Tax Departments of provinces and centrally-administered cities to, based on the actual subjects in their localities, take the lead in coordinating with relevant units to develop a plan for connecting information from cash registers to manage retail revenue of households and individual businesses, and report to the General Department of Taxation for submission to the Ministry of Finance for approval after reaching agreement with the People's Committees of provinces and cities for implementation;
c) Develop a roadmap for implementing electronic invoices with tax authority codes generated from cash registers connected to the tax authority for electronic data transfer as stipulated in this Article;
d) Instructions on implementing the use of tax authority-issued codes for electronic invoices with tax authority codes generated from cash registers connected to the tax authority for electronic data transfer to participate in the prize draw.
6. Responsibilities of the seller when using electronic invoices with tax authority codes generated from cash registers connected to the tax authority for electronic data transfer:
a) Register to use electronic invoices with tax authority codes generated from cash registers connected to the tax authority for electronic data transfer as prescribed in Article 15 of Decree No. 123/2020/ND-CP;
b) Electronic invoices with tax authority codes are generated from cash registers as prescribed in Article 11 of Decree No. 123/2020/ND-CP and this Article;
c) Be responsible for using the character range of the tax authority code when creating electronic invoices with tax authority codes generated from cash registers connected to the tax authority for electronic data transfer, to ensure continuity and uniqueness;
d) Transfer the electronic invoice data with the tax authority code generated from the cash register to the tax authority on the same day through an organization providing electronic data receiving, transmission, and storage services.
Article 9. Use of receipts and documents
1. The Tax Department shall print, create, and issue tax receipts in Form CTT50 Appendix IC issued with this Circular in printed, self-printed, or electronic form for use in collecting taxes, fees, and charges from households and individuals conducting business in the area who meet the conditions for using receipts, and for collecting debts from households under the lump-sum tax system, and for collecting agricultural and non-agricultural land use tax from households and individuals.
2. Criteria for determining areas eligible to use tax receipts: Based on the actual management situation in the area under the Tax Sub-department, the regional Tax Sub-department is responsible for identifying and updating the list of areas eligible to use tax receipts and submitting it to the Tax Department for approval. Areas eligible to use tax receipts are those that simultaneously meet three conditions: no collection points, no tax collection authorization, and are located in difficult or extremely difficult areas as defined by regulations on commune-level administrative units in difficult regions.
3. During the process of managing taxes, fees, and charges as prescribed by the Law on Tax Administration, if an organization needs to use other types of documents as prescribed in Clause 2, Article 30 of Decree No. 123/2020/ND-CP, the organization shall send a written request to the Ministry of Finance (General Department of Taxation) for approval and implementation.
4. For organizations collecting fees and charges using electronic receipts, if adjustments to certain content criteria on the receipt are necessary as stipulated in Clause 2, Article 32 of Decree No. 123/2020/ND-CP, the organization shall submit a written request to the Ministry of Finance (General Department of Taxation) for approval and implementation.
Article 10. Criteria for organizations providing electronic invoice services to sign contracts for providing electronic invoice services with tax authority codes and services for receiving, transmitting, storing invoice data and other related services.
1. Criteria for organizations providing electronic invoicing solutions with and without tax authority codes for sellers and buyers.
a) Regarding the subject:
– An organization operating in the field of information technology, established under Vietnamese law;
– Information about electronic invoicing services is publicly available on the organization's website;
b) Regarding personnel: There must be at least 5 employees with a university degree in information technology;
c) Technical aspects: The technical infrastructure, information technology equipment, and software systems meet the requirements:
– Providing solutions for creating, processing, and storing electronic invoices with tax authority codes and electronic invoices without codes for sellers and buyers in accordance with the law on electronic invoices and other relevant laws;
– There are solutions for receiving and transmitting electronic invoice data with service users; and solutions for transmitting and receiving electronic invoice data with tax authorities through organizations that receive, transmit, and store electronic invoice data. Information on the data reception and transmission process must be logged to facilitate reconciliation;
– There are solutions for backing up, restoring, and securing electronic invoice data;
– There is documentation of successful technical testing results for the electronic invoice data transmission solution with the organization providing electronic invoice data reception, transmission, and storage services.
2. Criteria for organizations providing services for receiving, transmitting, and storing electronic invoice data.
a) Regarding the subject:
– Must be an organization established under Vietnamese law, with at least 05 years of operation in the field of information technology;
– Information about electronic invoicing services is publicly available on the organization's website;
b) Regarding finances: There must be a deposit at a legally operating bank in Vietnam or a guarantee from a legally operating bank in Vietnam with a value of not less than VND 5 billion to address risks and compensate for damages that may occur during the provision of services;
c) Regarding personnel: There must be at least 20 employees with a university degree in information technology;
d) Technical aspects: The technical infrastructure, information technology equipment, and software systems meet the requirements:
– Providing solutions for creating, processing, and storing electronic invoice data with tax authority codes in accordance with the law on electronic invoices and other relevant laws;
– There must be solutions for connecting, receiving, transmitting, and storing electronic invoice data with organizations providing electronic invoice services that have tax authority codes and those without codes for both sellers and buyers; and solutions for connecting, receiving, transmitting, and storing electronic invoice data with the tax authority. Information on the data reception and transmission process must be logged to facilitate reconciliation;
– The technical infrastructure system providing electronic invoicing services operates in a primary data center and a backup data center. The backup center is located at least 20km away from the primary data center and is ready to operate when the primary system fails;
– The system is capable of detecting, warning, and preventing unauthorized access and various forms of attacks in the network environment to ensure the security and integrity of data exchanged between participating parties;
– It has a data backup and recovery system;
– Connect to the General Department of Taxation via a leased line or MPLS VPN Layer 3 or equivalent, including 1 primary and 2 backup lines. Each line must have a minimum bandwidth of 20 Mbps; use a Web Service or encrypted queue as the connection method; use SOAP/TCP protocol for data encapsulation and transmission.
3. The General Department of Taxation publishes information on organizations providing electronic invoice solutions and selects organizations providing electronic invoice services to sign contracts for receiving, transmitting, and storing invoice data with the tax authorities.
a) Publicly posting information of electronic invoice solution providers on the General Department of Taxation's electronic portal: Electronic invoice solution providers submit documents proving compliance with the criteria in Clause 1 of this Article, service description documents, and commitments to the General Department of Taxation. Within 10 days of receiving the documents, the General Department of Taxation will publicly post the service description documents and commitments of the provider on the General Department of Taxation's electronic portal. The providers are responsible for the accuracy of the provided documents. During operation, if the General Department of Taxation discovers that the service provider is not complying with regulations, it will notify and cancel the public information of the provider on the General Department of Taxation's electronic portal.
b) Select an organization that provides electronic invoicing services to sign a contract with the tax authority for receiving, transmitting, and storing invoice data.
– Organizations that fully meet the conditions stipulated in Clause 2 of this Article shall submit a written request to the General Department of Taxation for a contract to provide services for receiving, transmitting, and storing invoice data, along with supporting documents. Within 10 working days from the date the organization provides complete supporting documents, the General Department of Taxation shall coordinate with the organization to establish a technical connection and verify data transmission and reception between the two parties. After successful connection, the General Department of Taxation and the organization shall sign a contract for the provision of services for receiving, transmitting, and storing invoice data with the tax authority. Information about the organization providing the service for receiving, transmitting, and storing invoice data of the tax authority will be publicly available on the General Department of Taxation's electronic portal.
– During the contract implementation, the General Department of Taxation and the electronic invoice service provider shall agree on the contents regarding the authorization to issue codes in case the tax authority's code issuance system malfunctions, or the delegation of the provision of electronic invoices with tax authority codes free of charge to the entities specified in Clause 1, Article 14 of Decree No. 123/2020/ND-CP.
Article 11. Enforcement
1. This Circular takes effect from July 1, 2022. Agencies, organizations, and individuals meeting the information technology infrastructure requirements are encouraged to apply the regulations on electronic invoices and documents as guided in this Circular and Decree No. 123/2020/ND-CP before July 1, 2022.
2. Electronic invoices are applicable to household businesses and individual businesses from July 1, 2022. However, in cases stipulated in Clause 1, Article 14 of Decree No. 123/2020/ND-CP, where transactions with tax authorities are not conducted electronically, where there is no information technology infrastructure, no accounting software system, and no electronic invoicing software to use electronic invoices and transmit electronic data to buyers and tax authorities, paper invoices issued by the tax authorities shall be used for a maximum of 12 months, while the tax authorities shall implement solutions for gradually transitioning to electronic invoices. The maximum period of 12 months is calculated once from July 1, 2022, for household businesses and individual businesses operating before July 1, 2022. or from the time of registration to start using invoices for newly established household businesses and individual businesses from July 1, 2022.
3. From July 1, 2022, the following Circulars and Decisions of the Ministry of Finance shall cease to be in effect:
a) Decision No. 30/2001/QD-BTC dated April 13, 2001, of the Ministry of Finance on the promulgation of regulations on printing, issuing, managing, and using tax forms;
b) Circular No. 191/2010/TT-BTC dated December 1, 2010, guiding the management and use of transport invoices;
c) Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance guiding the creation, issuance and use of electronic invoices for the sale of goods and provision of services;
d) Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance);
d) Decision No. 1209/QD-BTC dated June 23, 2015, of the Minister of Finance on piloting the use of electronic invoices with authentication codes from the tax authority, and Decision No. 526/QD-BTC dated April 16, 2018, of the Minister of Finance on expanding the scope of the pilot use of electronic invoices with authentication codes from the tax authority;
e) Decision No. 2660/QD-BTC dated December 14, 2016 of the Minister of Finance on extending the implementation of Decision No. 1209/QD-BTC dated June 23, 2015;
g) Circular No. 303/2016/TT-BTC dated November 15, 2016, of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for fees and charges belonging to the state budget;
h) Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, and Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance);
i) Circular No. 68/2019/TT-BTC dated September 30, 2019, of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 119/2018/ND-CP dated September 12, 2018, of the Government regulating electronic invoices;
k) Circular No. 88/2020/TT-BTC dated October 30, 2020, amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019, of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 119/2018/ND-CP dated September 12, 2018, of the Government on electronic invoices.
4. This Circular includes 2 Appendices: Appendix I applies to tax authorities when printing invoices and receipts; Appendix II provides guidance on the display mẫu for some types of invoices for organizations and businesses to refer to during implementation.
5. Roadmap for implementing the electronic invoice management system by the tax authorities:
a) The General Department of Taxation is responsible for investing in upgrading the technical infrastructure of the electronic invoice system to be ready to receive requests and connect with all organizations providing electronic invoice services that fully meet the criteria as stipulated in Clause 2, Article 10 of this Circular from July 1, 2022. For organizations and individuals who wish to implement electronic invoices before July 1, 2022, the General Department of Taxation is responsible for utilizing all available information technology infrastructure resources to implement the system. Organizations with the capacity to participate in providing services for receiving, transmitting, and storing electronic invoice data with the tax authorities are encouraged to do so.
b) The General Department of Taxation is responsible for publishing the roadmap and criteria for selecting organizations providing electronic invoice services connected to the tax authority, ensuring transparency. If the number of organizations meeting all the criteria specified in Clause 2, Article 10 of this Circular and needing to connect with the tax authority exceeds the system's capacity, the General Department of Taxation will base its selection on customer information currently using the organization's electronic invoice service as of August 31, 2021 (according to the tax authority's management information) to select the organization with the largest number of customers and sign a contract for the provision of services for receiving, transmitting, and storing electronic invoice data as stipulated in Clause 3, Article 10 of this Circular.
6. The General Department of Taxation is responsible for guiding the process of canceling invoices printed by the Tax Department and developing procedures for guiding the management and use of tax, fee, and levy receipts at tax authorities at all levels.
Article 12. Transitional provisions
1. Businesses and economic organizations that have notified the issuance of printed invoices, self-printed invoices, electronic invoices without codes, or have registered to use electronic invoices with codes from the tax authority, and have purchased invoices from the tax authority before the date this Circular is issued, may continue to use their current invoices from the date this Circular is issued until June 30, 2022, and carry out invoice procedures as prescribed in Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government regulating invoices for the sale of goods and provision of services.
From the date this Circular is issued until June 30, 2022, for localities that have met the infrastructure requirements for implementing electronic invoices as per the Ministry of Finance's Decision, based on the request of the General Department of Taxation, businesses in those localities are responsible for converting to electronic invoices as stipulated in this Circular according to the schedule announced by the tax authorities. In cases where businesses do not yet meet the information technology infrastructure requirements but continue to use invoices in the aforementioned forms, they must submit invoice data to the tax authorities using Form No. 03/DL-HĐĐT, Appendix IA, issued with Decree No. 123/2020/NĐ-CP, along with submitting the value-added tax return. The tax authorities will receive the invoice data from businesses, incorporate it into the invoice database, and publish it on the General Department of Taxation's electronic portal for invoice data retrieval.
2. For newly established businesses during the period from the date this Circular is issued until June 30, 2022, if the tax authority notifies the business to apply electronic invoices in accordance with Decree No. 123/2020/ND-CP, Decree No. 119/2018/ND-CP dated September 12, 2018, Circular No. 68/2019/TT-BTC and this Circular, the business shall comply with the guidance of the tax authority. In cases where the information technology infrastructure requirements are not met, but the use of invoices as stipulated in Government Decree No. 51/2010/ND-CP dated May 14, 2010 and Government Decree No. 04/2014/ND-CP dated January 17, 2014 on invoices for the sale of goods and provision of services continues, the procedures shall be the same as those for businesses mentioned in Clause 1 of this Article.
3. For invoices printed by the tax authority in accordance with Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on invoices for the sale of goods and provision of services, if the invoice symbol and invoice form number symbol are the same as those guided in this Circular and the content is consistent with the provisions of Decree No. 123/2020/ND-CP, the tax authority may use the printed invoices to sell to eligible invoice buyers from July 1, 2022 as stipulated in Article 23 of Decree No. 123/2020/ND-CP.
4. Receipts for fees and charges, following the mẫu (template) provided in Circular No. 303/2016/TT-BTC dated November 15, 2016, of the Ministry of Finance guiding the printing, issuance, management, and use of various types of receipts for collecting fees and charges belonging to the state budget, and tax receipts printed according to Decision No. 30/2001/QĐ-BTC dated April 13, 2001, of the Ministry of Finance on the promulgation of the regime for printing, issuing, managing, and using tax forms, may continue to be used. If all tax receipts and fee/charge receipts following the mẫu (template) in the aforementioned documents are used up, the mẫu (template) prescribed in Decree No. 11/2020/NĐ-CP dated January 20, 2020, of the Government regulating administrative procedures in the field of state treasury shall be used. In cases where the tax authority announces the conversion to the application of electronic receipts in the format prescribed by the tax authority, the organization shall implement the conversion and register for use, notify the issuance, and report on the usage situation in accordance with the guidelines in Articles 34, 36, and 38 of Decree No. 123/2020/ND-CP.
5. The use of personal income tax withholding certificates will continue to be implemented according to Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance guiding the issuance, use, and management of self-printed personal income tax withholding certificates (and its amendments and supplements) and Decision No. 102/2008/QD-BTC dated November 12, 2008 of the Minister of Finance on the promulgation of the personal income tax collection certificate mẫu until June 30, 2022. In cases where organizations withholding personal income tax meet the conditions regarding information technology infrastructure, they may apply the electronic form of personal income tax withholding certificates as stipulated in Decree No. 123/2020/ND-CP before July 1, 2022 and follow the procedures guided in Circular No. 37/2010/TT-BTC. Circular No. 37/2010/TT-BTC dated March 18, 2010, of the Ministry of Finance.
6. From the time businesses, organizations, households, and individuals conducting business use electronic invoices as prescribed in Decree No. 123/2020/ND-CP and the regulations in this Circular, if they discover that an invoice issued according to the regulations in Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government and guiding documents of the Ministry of Finance contains errors, the seller and the buyer must prepare a written agreement clearly stating the errors. The seller must notify the tax authority using Form No. 04/SS-HĐĐT issued with Decree No. 123/2020/ND-CP and issue a new electronic invoice (an electronic invoice with or without a tax authority code) to replace the erroneous invoice. An electronic invoice replacing an erroneous invoice must include the phrase "Replacing invoice Form No… symbol… number… dated… month… year". The seller digitally signs the new electronic invoice replacing the erroneous invoice (invoices issued according to Government Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and guiding documents of the Ministry of Finance) to send to the buyer (in cases where electronic invoices without a code are used) or the seller sends it to the tax authority to obtain a code for the replacement electronic invoice (in cases where electronic invoices with a code from the tax authority are used).
7. During the implementation process, if any difficulties arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for consideration and resolution.