Decree 70/2025/ND-CP amending Decree 123/2020/ND-CP on invoices and documents

DECREE

AMENDING AND SUPPLEMENTING A NUMBER OF ARTICLES OF DECREE NO. 123/2020/ND-CP DATED OCTOBER 19, 10 OF THE GOVERNMENT REGULATING ON INVOICES AND DOCUMENTS

Pursuant to the Law on Government Organization dated June 18, 02;

Pursuant to the Law on Tax Administration dated June 13, 6; Law amending and supplementing a number of articles of the Law on Securities, the Law on Accounting, the Law on Independent Auditing, the Law on State Budget, the Law on Management and Use of Public Assets, the Law on Tax Administration, the Law on Personal Income Tax, the Law on National Reserves, the Law on Handling of Administrative Violations dated November 2019, 29;

Pursuant to the Law on Value Added Tax dated June 03, 6; Law amending and supplementing a number of articles of the Law on Value Added Tax dated June 2008, 19; Law amending and supplementing a number of articles of tax laws dated November 6, 2013; 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 26, 11; Law on Value Added Tax dated November 2014, 06;

Pursuant to the June 20, 11 Accounting Law;

Pursuant to the November 22, 6 Law on Electronic Transactions;

Pursuant to the June 29, 6 Law on Information Technology;

At the proposal of the Minister of Finance;

The Government issued a Decree amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 10 of the Government regulating invoices and documents.

Article 1. Amending and supplementing a number of articles of Decree No. 123/2020/ND-CP dated October 19, 10 of the Government regulating invoices and documents

1. Point e is added to Clause 1, Article 2 as follows:

“e) Foreign suppliers without a permanent establishment in Vietnam that conduct e-commerce business, digital platform-based business and other services voluntarily register to use electronic invoices in accordance with the provisions of this Decree.”

2. Add points c and d to Clause 2; amend and supplement Clause 5, Clause 11, Clause 12 and add Clause 14 to Article 3 as follows:

a) Add points c and d to clause 2 as follows:

“c) Electronic invoices generated from cash registers that are connected to transfer electronic data to tax authorities (hereinafter referred to as electronic invoices generated from cash registers) are invoices with tax authority codes or electronic data so that buyers can retrieve and declare information on electronic invoices generated from cash registers by organizations and individuals selling goods and providing services from the cash register system. Data is transferred to tax authorities in the format prescribed in Article 12 of this Decree.

d) A cash register is a cash register system that includes a synchronized electronic device or a system of many electronic devices combined together using an information technology solution with common functions such as: cash register, storage of sales transactions, and sales data.”

b) To amend and supplement Clause 5 as follows:

“5. Electronic documents are presented in the form of electronic data issued by organizations or individuals responsible for tax deduction to taxpayers or issued by tax, fee and charge collection organizations to taxpayers by electronic means in accordance with the provisions of the law on fees, charges and tax laws.”

c) Amend and supplement Clause 11 and Clause 12 as follows:

“11. Destroy invoices and documents

a) Destruction of electronic invoices and documents is a measure to make e-invoices and e-documents no longer exist on the information system, making it impossible to access and refer to the information contained in the e-invoice. electronic documents.

b) Destruction of invoices ordered by tax authorities, destruction of ordered and self-printed vouchers is the use of burning, cutting, shredding or other destruction methods to ensure that invoices and documents are destroyed will not be able to reuse the information and data on it.

Invoices and documents that are allowed to be destroyed are invoices and documents whose storage period has expired according to the provisions of Article 6 of this Decree.

12. An organization providing electronic invoice services is an organization providing solutions for initiating, connecting, receiving, transmitting, receiving, storing, and processing data of electronic invoices and electronic documents. An organization providing electronic invoice services includes: An organization providing electronic invoice solutions for sellers and buyers; an organization connecting, receiving, transmitting, and storing electronic invoice data with tax authorities.”

d) Add clause 14 as follows:

“14. The General Department of Taxation's electronic information portal on electronic invoices for taxpayers (hereinafter referred to as the General Department of Taxation's electronic information portal) is a centralized access point on the internet provided by the General Department of Taxation for taxpayers, tax authorities, transmitting and receiving organizations and other agencies, organizations and individuals to conduct transactions on electronic invoices according to regulations. The General Department of Taxation's electronic information portal: Sends automatic feedback on the confirmation that the taxpayer has successfully submitted and notifies the time of official receipt of the taxpayer's records, documents and data; sends notifications and results of handling issues related to the taxpayer's electronic invoices (if any) through the organization providing electronic invoice services (for cases where the taxpayer registers to use electronic invoices through the organization providing electronic invoice services) or the account using the General Department of Taxation's electronic information portal or the email address registered with the tax authority (for cases where the taxpayer registers to use electronic invoices through the organization providing electronic invoice services) or the account using the General Department of Taxation's electronic information portal or the email address registered with the tax authority (for cases where the taxpayer registers to use electronic invoices through the organization providing electronic invoice services) Use electronic invoices directly at the General Department of Taxation's Electronic Information Portal).”

3. Amend and supplement Clause 1, Clause 2, Clause 3, Clause 6, Clause 7 and add Clause 9 to Article 4 as follows:

a) Amend and supplement Clause 1, Clause 2, Clause 3, Clause 6 and Clause 7 as follows:

“1. When selling goods or providing services, the seller must issue an invoice to the buyer (including cases of goods and services used for promotion, advertising, samples; goods and services used for giving, presenting, exchanging, paying in lieu of salary to employees and internal consumption (except for goods circulated internally to continue the production process); exporting goods in the form of loans, lending or returning goods) and cases of issuing invoices according to the provisions of Article 19 of this Decree. The invoice must fully contain the content as prescribed in Article 10 of this Decree. In case of using electronic invoices, it must follow the standard data format of the tax authority as prescribed in Article 12 of this Decree.

2. When deducting personal income tax, when collecting taxes, fees, and charges, organizations and individuals deducting tax, organizations collecting taxes, fees, and charges must prepare tax deduction documents, tax, fee, and charge receipts and give them to the person whose income is subject to tax deduction, the taxpayer, the fee, and charge payer, and must fully record the contents as prescribed in Article 32 of this Decree. In case of using electronic documents, they must follow the standard data format of the tax authority. In case an individual authorizes tax settlement, personal income tax deduction documents shall not be issued.

For individuals who do not sign a labor contract or sign a labor contract for less than 03 months, the organization or individual paying income shall issue a tax deduction certificate for each tax deduction or issue one deduction certificate for multiple tax deductions in a tax year upon the individual's request. For individuals who sign a labor contract for 03 months or more, the organization or individual paying income shall issue the individual only one tax deduction certificate in a tax year.

3. Before using invoices and vouchers, enterprises, economic organizations, other organizations, business households, business individuals, organizations and individuals deducting personal income tax, organizations collecting taxes, fees and charges, must register for use with the tax authority or make a notice of issuance in accordance with the provisions of Article 15, Article 34 and Clause 1, Article 36 of this Decree. For invoices and receipts printed by the tax authority, the tax authority shall make a notice of issuance in accordance with Clause 3, Article 24 and Clause 2, Article 36 of this Decree.”

“6. Invoice and voucher data when selling goods and providing services, voucher data when performing tax payment transactions, tax deductions and payment of taxes, fees and charges are the database to serve tax management and provide invoice and voucher information to relevant organizations and individuals.

Sellers of goods, service providers, organizations providing electronic invoice services, and tax authorities use the electronic invoice database to implement measures to encourage consumers to obtain invoices when purchasing goods and services such as: Frequent customer programs, prize participation programs, and lucky invoice programs. Regarding measures to encourage individual consumers to obtain invoices when purchasing goods and services to serve the propaganda work and raise consumer awareness carried out by tax authorities, the Ministry of Finance shall organize the implementation of this content from the annual guaranteed state budget to modernize and improve the effectiveness and efficiency of tax management in accordance with the provisions of the law on tax management.

7. The seller of goods and service providers is authorized to authorize a third party to issue electronic invoices for the sale of goods and provision of services. Invoices authorized to be issued by a third party must show the name of the selling unit as the authorizing party. The authorization must be determined in writing between the authorizing party and the authorized party, fully stating the information about the authorized invoice (purpose of authorization; authorization period; method of payment for the authorized invoice) and must be notified to the tax authority when registering to use electronic invoices. In case the authorized invoice is an electronic invoice without a tax authority code, the authorizing party must transfer the electronic invoice data to the tax authority through the service provider. The Minister of Finance shall provide specific guidance on this content.”

b) Add clause 9 as follows:

“9. In case the tax, fee and charge collection organization and the service provider jointly collect taxes, fees, charges and sales proceeds of goods and services of a customer, the tax, fee and charge collection receipts and invoices may be integrated in the same electronic format for delivery to the buyer. The integrated electronic invoice must ensure that it has sufficient content of the electronic invoice and electronic receipt and is in accordance with the format prescribed by the tax authority. The seller of goods and service provider and the tax, fee and charge collection organization are responsible for agreeing on the unit responsible for issuing the integrated electronic invoice to the customer and must notify the direct tax authority according to Form No. 01/DKTĐ-HDĐT Appendix IA issued with this Decree. The declaration of revenue by the seller of goods and service provider and the declaration of taxes, fees and charges shall be implemented in accordance with the provisions of the law on tax administration.”

4. To amend and supplement Clause 2, Article 5 as follows:

“2. For organizations and individuals selling goods and providing services, organizations and individuals have related rights and obligations.

a) Committing fraudulent acts such as using illegal invoices, illegally using invoices; falsifying invoices and documents to commit illegal acts;

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

c) Illegally accessing, falsifying or destroying the information system on invoices and documents;

d) Giving bribes or performing other acts related to invoices and documents for illegal gain;

d) Failure to transfer electronic data to tax authorities as prescribed in this Decree.”

5. Add point d to clause 1, amend and supplement point b clause 2, add clause 2a after clause 2 and amend and supplement clause 3 Article 8 as follows:

a) Add point d to clause 1 as follows:

“d) E-commerce business activities, digital platform-based business and other services of foreign suppliers without a permanent establishment in Vietnam.”

b) Amend and supplement point b, clause 2 as follows:

“b) Organizations and individuals in the duty-free zone, when selling goods and providing services domestically and when selling goods and providing services between organizations and individuals in the duty-free zone, exporting goods and providing services abroad, must clearly state on the invoice “For organizations and individuals in the duty-free zone”.

Export processing enterprises with other business activities (other than export processing activities according to the provisions of law on industrial parks and export processing zones) declaring value added tax by the direct method shall use invoices according to Point a of this Clause. Export processing enterprises declaring value added tax by the deduction method shall use invoices according to the provisions of Clause 1 of this Article.”

c) Add Clause 2a after Clause 2 as follows:

“2a. An e-commerce invoice is an invoice applicable to organizations, enterprises, and individuals (exporters) engaged in exporting goods and providing services abroad where the exporter meets the conditions for electronically transferring commercial invoice data to the tax authority. An e-commerce invoice must meet the content requirements as prescribed in Article 10 of this Decree and the tax authority's standard data format as prescribed in Article 12 of this Decree.

In case the exporter does not meet the conditions for electronically transmitting commercial invoice data to the tax authority, he/she can choose to create an electronic value-added invoice or an electronic sales invoice.”

d) To amend and supplement Clause 3 as follows:

“3. Electronic invoices for the sale of public assets are used when selling or transferring public assets in accordance with the provisions of law on the management and use of public assets.”

6. Amend and supplement Clause 1, Clause 2, Point a, Point e, Point l, Point m, Point n Clause 4 Article 9 and add Point p, Point q, Point r to Clause 4 Article 9 as follows:

a) Amend and supplement Clause 1 and Clause 2 as follows:

“1. The time of invoice issuance for the sale of goods (including the sale and transfer of public assets and the sale of national reserve goods) is the time of transfer of ownership or right to use the goods to the buyer, regardless of whether the money has been collected or not.

For export of goods (including export processing), the time of issuing e-commerce invoices, electronic value-added invoices or electronic sales invoices is determined by the seller, but no later than the next working day from the date the goods are cleared through customs in accordance with customs laws.

2. The time of invoice issuance for service provision is the time of completion of service provision (including service provision for foreign organizations and individuals) regardless of whether the payment has been collected or not. In case the service provider collects money before or during the service provision, the time of invoice issuance is the time of payment collection (excluding the case of deposit or advance payment collection to ensure the performance of the contract for the provision of services: Accounting, auditing, financial and tax consulting; price appraisal; survey, technical design; supervision consulting; construction investment project preparation).”

b) Amend and supplement points a, e, l, m, n, clause 4 as follows:

“a) For cases of selling goods and providing services in large quantities, arising regularly, it is necessary to have time to reconcile data between the enterprise selling goods, providing services and customers, partners including: Cases of providing direct support services for air transport, supplying aviation fuel to airlines, electricity supply activities (except for the subjects specified in Point h of this Clause), providing support services for railway transport, water, television services, television advertising services, e-commerce services, postal and delivery services (including agency services, collection and payment services), telecommunications services (including value-added telecommunications services), logistics services, information technology services (except for the cases specified in Point b of this Clause) sold in certain periods, banking services (except for lending activities), international money transfer, securities services, computerized lottery, road toll collection between investors and service providers. fees and other cases under the guidance of the Minister of Finance, the time of invoice issuance is the time of completion of data reconciliation between the parties but no later than the 07th day of the month following the month in which the service is provided or no later than 07 days from the end of the agreement period. The agreement period is used as the basis for calculating the quantity of goods and services provided based on the agreement between the unit selling goods and providing services and the buyer.”

“e) For crude oil exploration, exploitation and processing activities: The time to issue invoices for the sale of crude oil, condensate, and products processed from crude oil (including product offtake activities according to the Government's commitment) is the time when the buyer and seller determine the official selling price, regardless of whether the money has been collected or not.

For the sale of natural gas, associated gas, and coal gas transported by gas pipeline to the buyer, the time of invoice issuance is the time when the buyer and seller determine the volume of gas delivered in the month, but no later than the last day of the deadline for declaration and tax payment for the month in which tax obligations arise according to tax laws.

In case the Government's guarantee agreement and commitment have different provisions on the time of invoice issuance, the provisions in the Government's guarantee agreement and commitment shall apply."

“l) The time of invoice issuance for lending activities is determined according to the interest collection period in the credit contract between the credit institution and the borrowing customer, except in cases where the interest is not collected by the due date and the credit institution monitors off-balance sheet according to the provisions of the law on credit, the time of invoice issuance is the time of collection of loan interest from the customer. In case of early interest payment according to the credit contract, the time of invoice issuance is the time of early interest collection.

For foreign exchange agency activities, activities providing foreign currency receiving and payment services of economic organizations of credit institutions, the time of invoice issuance is the time of foreign currency exchange, the time of completion of foreign currency receiving and payment services.

m) For passenger transport business by taxi using fare calculation software according to the provisions of law: at the end of the trip, the enterprise or cooperative operating passenger transport business by taxi using fare calculation software shall issue an electronic invoice to the customer and at the same time transfer the invoice data to the tax authority according to the provisions.

n) For medical examination and treatment facilities that use medical examination and treatment management software and hospital fee management software, each medical examination and treatment transaction and the performance of imaging, x-ray, and testing services will have a receipt printed (hospital fees or medical examination and testing fees) and saved on the information technology system. If the customer (person coming for medical examination and treatment) does not need an invoice, at the end of the day, the medical examination and treatment facility will base on the medical examination and treatment information and information from the receipt to compile and create an electronic invoice for the medical services performed during the day. In case the customer requests an electronic invoice, the medical examination and treatment facility will create an electronic invoice and deliver it to the customer.

Medical examination and treatment facilities shall issue invoices to the social insurance agency at the time the social insurance agency pays and settles medical examination and treatment costs for people with health insurance cards.”

c) Add points p, q, and r to clause 4 as follows:

“p) The time of invoicing for insurance business activities is the time of recording insurance revenue according to the provisions of the law on insurance business.

q) For traditional lottery ticket business, lottery with immediate results (lottery tickets) in the form of selling pre-printed lottery tickets of full face value to customers, after collecting unsold lottery tickets and at the latest before the next draw, the lottery business enterprise shall issue 01 electronic value-added invoice with a tax authority code for each agent, organization or individual, for lottery tickets sold during the period and send it to the tax authority to issue a code for the invoice.

r) For casino and electronic game business activities, the time to issue electronic invoices is no later than 01 day from the end of the revenue determination date, and at the same time, casino and electronic game business enterprises must transfer data recording the amount of money collected (from exchanging conventional currency for players at the counter, at the table and the amount collected at the electronic game machine) minus the amount of money exchanged for players (due to players winning prizes or players not using all of them) according to Form 01/TH-DT Appendix IA issued with this Decree to the tax authority at the same time as transferring electronic invoice data. The revenue determination date is the period from 0:00 to 23:59 on the same day.”

7. Amend and supplement Clause 5, Point a Clause 6, Clause 9, Point c Clause 14 Article 10 and add Point l to Clause 14, add Clause 17 to Article 10 as follows:

a) To amend and supplement Clause 5 as follows:

“5. Name, address, tax code or budget-related unit code or personal identification number of the buyer

a) In case the buyer is a business establishment with a tax code, the name, address, and tax code of the buyer shown on the invoice must be recorded in accordance with the business registration certificate, branch registration certificate, household business registration certificate, tax registration certificate, tax code notification, investment registration certificate, or cooperative registration certificate; in case the buyer is a budget-related unit, the name, address, and budget-related unit code shown on the invoice must be the budget-related unit code granted.

In case the buyer's name and address are too long, on the invoice, the seller can shorten some common nouns such as: "Ward" as "P"; "District" as "Q", "City" as "TP", "Vietnam" as "VN" or "Joint Stock" as "CP", "Limited Liability" as "LLC", "Industrial Park" as "KCN", "Production" as "SX", "Branch" as "CN"... but must ensure full house number, street name, ward, commune, district, city, accurately identify the name and address of the enterprise and be consistent with the business registration and tax registration of the enterprise.

b) In case the buyer does not have a tax code, the invoice does not have to show the buyer's tax code. In some cases of selling goods and providing specific services to individual consumers as prescribed in Clause 14 of this Article, the invoice does not have to show the buyer's name and address. In case of selling goods and providing services to foreign customers coming to Vietnam, information about the buyer's address can be replaced by information about the passport number or immigration papers and nationality of the foreign customer. In case the buyer provides a tax code or personal identification number, the invoice must show the tax code or personal identification number."

b) Amend and supplement point a, clause 6 as follows:

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

a.1) Name of goods and services: The invoice must show the name of the goods and services in Vietnamese. In case of selling goods of many different types, the name of the goods must show details for each type (for example: Samsung phones, Nokia phones; food and drink items; ...). In case of goods requiring registration of rights to use or ownership, the invoice must show the serial numbers and symbols of the goods that are required by law when registering. For example: Chassis number, engine number of cars, motorbikes, address, house level, length, width, number of floors of a house, etc. In case of providing transportation services, the invoice must show the license plate of the means of transport, the itinerary (departure point - destination). For transportation businesses providing freight transport services on digital platforms, e-commerce activities, the name of the transported goods, name information, address, tax code or identification number of the shipper must be shown.

In case it is necessary to add foreign words, the foreign words are placed on the right in parentheses ( ) or placed immediately below the Vietnamese text and have a smaller font size than the Vietnamese text. In case the goods and services traded have regulations on goods and services codes, the invoice must include both the name and code of the goods and services.

a.2) Unit of measurement: The seller shall base on the nature and characteristics of the goods to determine the unit name of the goods shown on the invoice according to the unit of measurement (for example: Ton, quintal, bird, kg, g, mg or amount, tael, piece, animal, piece, box, can, barrel, bag, package, tube, m³, m², m…). For services, it is not necessary to have the criterion "unit of calculation" on the invoice, but the unit of calculation determines each time the service is provided and the content of the service provided.

a.3) Quantity of goods and services: The seller shall record the quantity in Arabic numerals based on the above units. In the case of providing specific types of goods and services such as electricity, water, telecommunications services, information technology services, television services, postal and delivery services, banking, securities, insurance, which are established according to a regular schedule, medical examination and treatment services and other cases under the guidance of the Minister of Finance, invoices are issued after data verification, the seller may use the list attached to the invoice; the list is kept with the invoice to serve the inspection and verification of competent authorities.

In case of promotion of goods and services according to the provisions of the law on commerce; giving, donating, presenting goods and services in accordance with the provisions of law, an invoice of the total value of the promotion, giving, donating, presenting, accompanying the list of promotions, giving, donating, presenting, shall be issued. The organization shall keep relevant records of the promotion, giving, donating, presenting, and providing programs when requested by competent authorities and shall be responsible for the accuracy of the transaction information and shall provide a detailed summary of goods and services when requested by competent authorities. In case the customer requests an invoice for each transaction, the seller shall issue an invoice and give it to the customer.

The invoice must clearly state “attached to the list number…, date… month… year”. The list must include the name, tax code and address of the seller, the name of the goods and services, quantity, unit price, total amount of goods and services sold, date of preparation, name and signature of the person preparing the list. In case the seller pays value added tax by the deduction method, the list must include the criteria “value added tax rate” and “value added tax amount”. The total amount to be paid must match the amount stated on the value added invoice. The goods and services sold are recorded on the list in the order of sales during the day. The list must clearly state “attached to invoice number…, date… month… year”.

a.4) Unit price of goods and services: The seller shall record the unit price of goods and services according to the above units. In case the goods and services use a list to list the goods and services sold with the invoice, the invoice does not necessarily have to have the unit price.”

c) To amend and supplement Clause 9 as follows:

“9. The time of digital signature on an electronic invoice is the time when the seller or buyer uses a digital signature to sign the electronic invoice displayed in the format of day, month, year of the calendar year. In case the electronic invoice has been created with a digital signature time on the invoice that is different from the time of creating the invoice, the time of digital signature and the time of sending the code to the tax authority for invoices with a tax authority code or the time of transferring electronic invoice data to the tax authority for invoices without a tax authority code shall be no later than the next working day from the time of creating the invoice (except for the case of sending data according to the summary table specified in Point a.1, Clause 3, Article 22 of this Decree). The seller declares tax according to the time of creating the invoice; the time of tax declaration for the buyer is the time of receiving the invoice ensuring correct and complete form and content according to the provisions of Article 10 of this Decree.”

d) Amend and supplement point c and add point l to clause 14 as follows:

“c) For electronic invoices for sales at supermarkets and shopping malls where the buyer is an individual who is not in business, the invoice does not necessarily have to include the name, address, tax code, or digital signature of the buyer.

For electronic invoices for selling gasoline to individual customers who are not in business, it is not necessary to have the following information: Name, address, tax code of the buyer, and digital signature of the buyer."

“l) For electronic invoices for casino business activities and prize-winning electronic games, it is not necessary to have the name, address, tax code of the buyer, or the digital signature of the buyer.”

d) Add clause 17 as follows:

“17. The value-added tax invoice cum tax refund declaration must ensure the content specified in this Article and the Minister of Finance shall guide the implementation of this clause.”

8. Amend the title of Article 11 and amend and supplement Article 11 as follows:

“Article 11. Electronic invoices generated from cash registers

1. Business households and individuals doing business as prescribed in Clause 1, Article 51 with annual revenue of VND 01 billion or more, Clause 2, Article 90, Clause 3, Article 91 of the Law on Tax Administration No. 38/2019/QH14 and enterprises with activities of selling goods and providing services, including selling goods and providing services directly to consumers (commercial centers; supermarkets; retail (except for cars, motorbikes, motorbikes and other motor vehicles); food and beverage; restaurants; hotels; passenger transport services, direct support services for road transport, art services, entertainment, film screening activities, other personal services as prescribed in the Vietnam Economic Sector System) use electronic invoices generated from cash registers connected to transfer electronic data to tax authorities.

2. Electronic invoices generated from cash registers connected to electronic data transfer with tax authorities must ensure the following principles:

a) Recognize invoices printed from cash registers connected to electronic data transfer with tax authorities;

b) Digital signature is not required;

c) Expenses for purchasing goods and services using invoices (or photocopying invoices or looking up information from the General Department of Taxation's Electronic Information Portal on invoices) initiated from a cash register are determined to be expenses with sufficient invoices and legal documents when determining tax obligations.

3. Electronic invoices generated from cash registers have the following contents:

a) Name, address, tax identification number of the seller;

b) Name, address, tax code/personal identification number/telephone number of the buyer as prescribed (if requested by the buyer);

c) Name of goods, services, unit price, quantity, payment price. In case organizations and enterprises pay tax by the deduction method, they must clearly state the selling price excluding value added tax, value added tax rate, value added tax amount, total payment amount including value added tax;

d) Time of making invoices;

d) Tax authority code or electronic data so that buyers can retrieve and declare electronic invoice information generated from cash registers.

The seller sends the electronic invoice to the buyer electronically (text message, email and other forms) or provides a link or QR code for the buyer to look up and download the electronic invoice.”

9. To amend and supplement Clause 3, Article 12 as follows:

“3. The General Department of Taxation shall develop a component containing electronic invoice business data and a method of transmission and receipt with the tax authority. Particularly for value-added invoices that are also tax refund declarations, the General Department of Customs shall develop a component containing business data for the contents on the invoice for customs authorities and commercial banks that are tax refund agents. The General Department of Taxation shall announce the component containing electronic invoice business data and a method of transmission and receipt with the tax authority for uniform application; provide tools to display the contents of electronic invoices according to the provisions of this Decree.”

10. Amend and supplement Clause 2 and Point c, Point g Clause 3 Article 13 as follows:

a) To amend and supplement Clause 2 as follows:

“2. Regulations on issuance and declaration to determine tax obligations when tax authorities issue electronic invoices with tax authority codes for each occurrence are as follows:

a) Type of invoice issued for each time it is generated

a.1) Issue an electronic invoice with the tax authority's code for each time it is generated as a sales invoice in the following cases:

a.1.1) Business households and business individuals as prescribed in Clause 4, Article 91 of the Law on Tax Administration No. 38/2019/QH14 do not meet the conditions for using electronic invoices with tax authority codes but need invoices to deliver to customers;

a.1.2) Non-business organizations but have transactions to sell goods and provide services;

a.1.3) After being dissolved, bankrupt, or having had their tax codes terminated, if an enterprise liquidates assets, it needs an invoice to deliver to the buyer;

a.1.4) Enterprises, economic organizations, business households, and business individuals subject to value-added tax payment by the direct method fall into the following cases:

a.1.4.1) Ceasing business operations but not completing procedures to terminate the tax code validity, resulting in liquidation of assets and goods requiring invoices to be delivered to the buyer;

a.1.4.2) Temporarily suspending business operations requires invoices to be delivered to customers to perform contracts signed before the date the tax authority announced the temporary suspension of business operations;

a.1.4.3) Being forced by the tax authority to stop using invoices;

a.1.4.4) Enterprises that are undergoing bankruptcy proceedings but still conduct business activities under the supervision of the Court;

a.1.4.5) Enterprises, economic organizations, other organizations, business households, and business individuals during the time for explaining or supplementing documents specified in Point d, Clause 2, Article 16 of this Decree;

a.2) Issue an electronic invoice with the tax authority's code for each time it is generated as a value-added invoice in the following cases:

a.2.1) Enterprises, economic organizations, and other organizations subject to value-added tax payment by the deduction method fall into the following cases:

a.2.1.1) Ceasing business operations but not completing procedures to terminate the tax code validity, resulting in liquidation of assets and goods requiring invoices to be delivered to the buyer;

a.2.1.2) Temporary suspension of business operations requires invoices to be delivered to customers to perform contracts signed before the date the competent state agency announced the temporary suspension of business operations;

a.2.1.3) Being forced by the tax authority to stop using invoices;

a.2.1.4) Enterprises that are undergoing bankruptcy proceedings but still conduct business activities under the supervision of the Court;

a.2.1.5) Enterprises, economic organizations, other organizations during the time of explanation or supplement of documents specified in Point d, Clause 2, Article 16 of this Decree.

a.2.2) Organizations and state agencies that are not subject to VAT under the deduction method and auction assets (except for the sale of public assets specified in Clause 3, Article 8 of this Decree), in case the auction winning price is the selling price including VAT clearly announced in the auction dossier approved by the competent authority, shall be issued a VAT invoice to be delivered to the buyer.

b) Enterprises, economic organizations, other organizations, business households, and business individuals eligible for being issued electronic invoices with tax authority codes for each occurrence shall submit an application for issuance of electronic invoices with tax authority codes according to Form No. 06/DN-PSDT Appendix IA issued with this Decree to the tax authority and access the General Department of Taxation's Electronic Information Portal to create electronic invoices.

Enterprises, economic organizations, other organizations, business households, and business individuals declare tax declarations according to the provisions of law on tax administration.

Taxpayers who are eligible for a sales invoice for each occurrence as specified in Point a.1, Clause 2 of this Article must fully pay the tax amount arising on the invoice requested for issuance according to the provisions of the law on value added tax, personal income tax, corporate income tax or the amount arising to be paid according to the law on tax management and other taxes and fees (if any).

Taxpayers who are eligible for a value-added tax invoice for each occurrence as specified in Point a.2, Clause 2 of this Article must pay the value-added tax on the value-added tax invoice for each occurrence or the amount payable according to the law on tax administration.

After the enterprise, economic organization, other organization, business household, or business individual has paid all taxes or the amount payable within the working day or at the latest the next working day, the tax authority shall issue the tax authority code on the electronic invoice.

Enterprises, economic organizations, other organizations, business households, and business individuals shall be solely responsible for the accuracy of the information on each electronic invoice issued by the tax authority. In cases where an electronic invoice requires an adjustment or replacement invoice to be issued, the enterprise, economic organization, other organizations, business households, or business individuals shall submit a request for an electronic invoice with a tax authority code according to Form No. 06/DN-PSDT Appendix IA issued with this Decree to the tax authority to be issued an electronic invoice to adjust or replace the invoice already issued. The issuance of an adjustment or replacement invoice shall be implemented in accordance with the provisions of Article 19 of this Decree, and the payment of taxes and other revenues to the state budget calculated on the increased differential revenue on the invoice shall be implemented in accordance with the provisions of the law on tax administration.

c) Determine the tax authority to issue electronic invoices with tax authority codes for each occurrence.

c.1) For organizations and enterprises: The tax authority shall manage the locality where the organization or enterprise has tax registration or business registration or where the organization's head office is located or the place stated in the establishment decision or place where the sale of goods and provision of services arise.

c.2) For business households and individual businesses

c.2.1) For business households and business individuals with fixed business locations: Business households and business individuals submit applications for electronic invoices with tax authority codes for each occurrence at the Tax Department managing the place where the business household and business individuals conduct business activities.

c.2.2) For business households and business individuals without a fixed business location: Business households and business individuals shall submit applications for issuance of electronic invoices with tax authority codes for each occurrence at the Tax Department where the individual resides or where the business household or individual registers its business.”

b) Amend and supplement points c and g, clause 3 as follows:

“c) Business establishments with exported goods and services (including establishments processing exported goods) when exporting goods and services use electronic invoices: electronic commercial invoices or electronic value-added invoices or electronic sales invoices. The time of invoice issuance shall comply with the provisions of Clause 1, Article 9 of this Decree.

When exporting goods for transportation to the border gate or to the place of export procedures, the establishment shall use the Internal Delivery and Transport Note or the electronic invoice as prescribed as a document for circulation of goods on the market."

“g) In case of transferring assets from the parent company to dependent accounting units and vice versa, between dependent accounting members in the organization; assets transferred when dividing, separating, consolidating, merging, or converting the type of enterprise, the organization with the transferred assets must have an asset transfer order, accompanied by a set of documents on the origin of the assets and does not have to issue an invoice.”

11. Amend and supplement Clause 1, add Clause 1a after Clause 1, amend and supplement Clauses 2 and 4 of Article 15 as follows:

a) To amend and supplement Clause 1 as follows:

“1. Enterprises, economic organizations, other organizations, business households, and business individuals who are not subject to stopping the use of invoices as prescribed in Clause 1, Article 16 of this Decree shall register to use electronic invoices (including registration of electronic invoices for the sale of public assets and electronic invoices for the sale of national reserve goods) through an organization providing electronic invoice services.

In case of using electronic invoices with tax authority codes without having to pay service fees, tax authorities or agencies assigned to organize and handle public assets according to legal regulations on management and use of public assets can register to use electronic invoices through the Electronic Information Portal of the General Department of Taxation or the organization providing electronic invoice services authorized by the General Department of Taxation to provide electronic invoice services with tax authority codes without having to pay service fees.

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

In case a foreign supplier without a permanent establishment in Vietnam engages in e-commerce business, digital platform-based business and other services and voluntarily registers to use electronic invoices as prescribed in this Decree, it shall register to use electronic invoices through the Electronic Information Portal for foreign suppliers without a permanent establishment in Vietnam of the General Department of Taxation.

Contents of registration information are made according to Form No. 01/DKTD-HDĐT Appendix IA issued together with this Decree.

The General Department of Taxation's electronic information portal sends electronic notifications according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree on receiving registration for using electronic invoices through electronic invoice service providers in cases where enterprises, economic organizations, other organizations, business households, and business individuals register to use electronic invoices through electronic invoice service providers.

The General Department of Taxation's electronic information portal sends electronic notifications according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree on receiving registration for using electronic invoices via email addresses registered with tax authorities in cases where enterprises, economic organizations, other organizations, business households, business individuals, suppliers abroad without a permanent establishment in Vietnam, operating e-commerce, digital-based business and other services in Vietnam register to use electronic invoices directly at the General Department of Taxation's electronic information portal."

b) Add Clause 1a after Clause 1 as follows:

“1a. In case enterprises, economic organizations, other organizations, business households, and business individuals register to use electronic invoices:

a) Within 01 working day from the date of receiving the registration, the General Department of Taxation's Electronic Information Portal automatically compares the information (including biometric information according to the Government's regulations on electronic identification and authentication and the tax authority's roadmap) of the legal representative, representative of a business household, individual business, or owner of a private enterprise registering to use invoices between the data on business registration and tax registration with the data in the National Population Database System or the data in the Electronic Identification and Authentication System. In case the information does not match, the General Department of Taxation's Electronic Information Portal automatically sends a Notice of non-acceptance of the electronic invoice registration application and provides the incorrect information fields to the taxpayer on the same working day or at the latest on the next working day for the taxpayer to adjust the declared information or contact the police agency to adjust the information in the National Population Database System or the Electronic Identification and Authentication System. In case the information matches, the General Department of Taxation's Electronic Information Portal automatically sends a request for the taxpayer to confirm via the email address and phone number of the private business owner or legal representative, representative of the business household, or individual business according to the information in the tax registration and business registration dossiers. The taxpayer is responsible for responding to the confirmation within the working day or no later than the next working day; in case the taxpayer has not confirmed or the confirmation is unsuccessful after the deadline, the General Department of Taxation's Electronic Information Portal automatically sends a Notice of non-acceptance of the electronic invoice registration dossier to the taxpayer within the working day or no later than the next working day. The tax authority applies biometric technology in registering to use electronic invoices in accordance with legal regulations.

b) In case the taxpayer has confirmed on time on the Electronic Information Portal of the General Department of Taxation and the taxpayer is not one of the following cases: legal representative, representative of a business household, individual business, owner of a private enterprise who has been or is a legal representative, representative of a business household, individual business or owner of another private enterprise whose tax code status is inactive at the business registration address, the taxpayer has stopped operating and has not closed the tax code, the taxpayer has temporarily stopped operating but has not fulfilled tax obligations; the taxpayer has committed violations of tax, invoices and documents according to the guidance of the Minister of Finance, then within the latest next working day, the tax authority shall issue a Notice of acceptance of registration for use of electronic invoices according to the provisions of Clause 2 of this Article.

c) In case the information comparison results match, the taxpayer confirms on the General Department of Taxation's Electronic Information Portal within the deadline, but the taxpayer is a legal representative, representative of a business household, individual business or owner of a private enterprise who has been or is a legal representative, representative of a business household, individual business or owner of another private enterprise whose tax code status is inactive at the business registration address, the taxpayer has stopped operating and has not closed the tax code, the taxpayer has temporarily stopped operating but has not fulfilled tax obligations; the taxpayer has committed violations regarding taxes, invoices and documents; For taxpayers with high tax risks according to the guidance of the Minister of Finance, within 01 working day from the date of receiving the taxpayer's registration for using electronic invoices, the tax authority shall issue a notice requesting explanation and additional information and documents according to Form No. 01/TB-BSTT-NNT issued with Decree No. 126/2020/ND-CP sent to the taxpayer or the tax authority directly managing the taxpayer to verify the actual activities at the taxpayer's registered address according to the provisions of the law on tax administration.

Taxpayers shall provide explanations and supplement information and documents within 02 working days from the date of receipt of the notice requesting explanations and supplements from the tax authority.

d) In case the tax authority accepts the taxpayer's explanation, additional information and documents, or in case the tax authority verifies that the taxpayer is operating at the registered address, the tax authority directly managing the taxpayer shall issue a Notice of acceptance of the taxpayer's registration for using electronic invoices. In case the taxpayer fails to explain or fails to explain the information within the prescribed time limit or the verification result shows that the taxpayer is not operating at the registered address, no later than the next working day, the tax authority shall issue a Notice of non-acceptance of the taxpayer's registration for using electronic invoices and clearly state the reasons as prescribed in Clause 2 of this Article."

c) To amend and supplement Clause 2 as follows:

“2. Tax authorities are responsible for sending electronic notifications according to Form No. 01/TB-DKDT Appendix IB issued with this Decree via electronic invoice service providers or sending direct notifications to enterprises, economic organizations, other organizations, business households, and business individuals regarding acceptance or non-acceptance of registration for using electronic invoices.

In case an enterprise or economic organization registers to transfer electronic invoice data by sending it directly to the tax authority as prescribed in Point b, Clause 3, Article 22 of this Decree, and the tax authority issues a notice accepting the registration to use electronic invoices according to Form No. 01/TB-DKDT, Appendix IB issued with this Decree, but has not yet coordinated with the General Department of Taxation on technical infrastructure configuration, connection testing, and data transmission and reception, within 05 working days from the date the tax authority sends the notice according to Form No. 01/TB-DKDT, Appendix IB issued with this Decree, the organization must prepare sufficient technical infrastructure conditions and notify the General Department of Taxation to coordinate the connection. The implementation time is within 10 working days from the date the General Department of Taxation receives the request of the enterprise or organization. In case the connection and data transmission test results are successful, the enterprise or organization shall send electronic invoice data directly to the tax authority in accordance with the provisions of Article 22 of this Decree. In case after 05 working days from the date the tax authority sends the notice according to Form No. 01/TB-DKDT Appendix IB issued with this Decree, the enterprise or organization fails to notify the General Department of Taxation to coordinate the connection or the connection and data transmission test results are unsuccessful, the enterprise or organization shall change the registration for using electronic invoices according to Form No. 01/DKTĐ-HDDT Appendix IA issued with this Decree and transfer data through the organization connecting, receiving, transmitting and storing electronic invoice data with the tax authority.”

d) To amend and supplement Clause 4 as follows:

“4. In case of any change in the information registered for using electronic invoices in Clause 1 of this Article, enterprises, economic organizations, other organizations, business households, and business individuals shall change the information as follows:

a) In case the taxpayer changes the information on using electronic invoices due to changes in information about the legal representative; representative of the business household, business individual, capital contributor, or owner, the procedures shall be implemented according to the provisions in Clause 1a of this Article.

b) In case the taxpayer changes the information on using electronic invoices not specified in Point a of this Clause, the General Department of Taxation's Electronic Information Portal shall send a request for the taxpayer to confirm via the email address or phone number of the business owner or legal representative according to the information in the tax registration dossier.

Enterprises, economic organizations, other organizations, business households, and business individuals, after changing information, shall send the changed information back to the tax authority according to Form No. 01/DKTĐ-HDĐT Appendix IA issued with this Decree via the General Department of Taxation's electronic information portal or through an organization providing electronic invoice services, except in cases of stopping the use of electronic invoices as prescribed in Clause 1, Article 16 of this Decree. The General Department of Taxation's electronic information portal shall receive the registration form for information change and the tax authority shall implement it according to the provisions of Clause 2 of this Article.

c) In case the parent company needs to exploit data of branches and dependent units, it must notify the tax authority directly managing the parent company according to Form No. 01/DKTĐ-HDĐT Appendix IA issued with this Decree."

12. To amend and supplement Clauses 1 and 2, Article 16 as follows:

“1. Enterprises, economic organizations, other organizations, business households, and business individuals in the following cases shall stop using electronic invoices with tax authority codes, stop using electronic invoices without tax authority codes, and stop using electronic invoices generated from cash registers:

a) Enterprises, economic organizations, other organizations, business households, and business individuals whose tax codes have expired;

b) Enterprises, economic organizations, other organizations, business households, and business individuals that are subject to verification and notification by tax authorities of non-operation at the registered address;

c) Enterprises, economic organizations, other organizations, business households, and business individuals temporarily suspend business operations; temporarily suspend the use of electronic invoices according to a document sent to the tax authority (Form 01/DKTĐ-HDĐT Appendix IA issued with this Decree); business households and business individuals switch from declaration to lump-sum method or pay taxes each time they arise according to the notice of the tax authority;

d) Enterprises, economic organizations, other organizations, business households, and business individuals have received notice from the tax authority about stopping the use of electronic invoices to enforce tax debt collection;

d) In case of using electronic invoices to sell smuggled goods, prohibited goods, counterfeit goods, goods that infringe intellectual property rights, and being detected by a competent authority and notified to the tax authority;

e) In case of the act of creating electronic invoices for the purpose of short-selling goods or providing services to appropriate money of organizations or individuals, which is discovered, prosecuted and notified to the tax authority by a competent authority; the police, the prosecutor's office, and the court shall issue a written request to the tax authority to stop using electronic invoices of the above organizations or individuals;

g) In case the business registration authority or competent state agency requests an enterprise to temporarily suspend its business in a conditional business line or profession when it discovers that the enterprise does not meet the business conditions prescribed by law or in case the competent agency discovers and notifies the tax authority that the taxpayer has violated the law on tax and invoices;

h) Enterprises, economic organizations, other organizations, business households, and business individuals that are using electronic invoices generated from cash registers that change their business lines, resulting in them not meeting the conditions for using electronic invoices generated from cash registers as prescribed in Clause 1, Article 11 of this Decree, shall have the tax authority issue a notice to the taxpayer to stop using electronic invoices generated from cash registers;

i) During the inspection and examination process, if the tax authority determines that the taxpayer has committed tax evasion, the taxpayer was established to illegally purchase and use electronic invoices or illegally use electronic invoices to evade taxes according to regulations, the tax authority shall issue a notice to stop using electronic invoices; the taxpayer shall be handled according to the provisions of law in accordance with the procedures specified in Point c, Clause 2 of this Article;

k) In case the taxpayer is classified as very high risk according to the taxpayer's risk level, the tax authority shall stop using electronic invoices according to the provisions at Point d, Clause 2 of this Article.

2. The order to stop using e-invoices is as follows:

a) The General Department of Taxation's electronic information portal stops receiving electronic invoices and does not send notices of stopping the use of electronic invoices to taxpayers in the cases specified in Points a, b, and d and business households and business individuals who change the tax calculation method at Point c, Clause 1 of this Article from the date the organization or individual terminates the validity of the tax code or from the date the tax authority issues a notice that the taxpayer is not operating at the registered address or a decision to enforce tax debt collection.

b) The General Department of Taxation's electronic information portal shall send an electronic notice of suspension of the use of electronic invoices, suspension of the use of electronic invoices generated from cash registers (according to Form No. 01/TB-NSD Appendix IB issued with this Decree) and suspension of receiving electronic invoices, suspension of receiving electronic invoices generated from cash registers for taxpayers falling under the cases specified in Point c, Point h Clause 1 of this Article upon receiving a notice from a competent state agency on temporary suspension of business or a document from a taxpayer on temporary suspension of business or temporary suspension of invoice use.

c) The head of the directly managing tax authority shall issue an electronic notice of suspension of the use of electronic invoices to taxpayers in the cases specified in Point e and Point i, Clause 1 of this Article (according to Form No. 01/TB-NSD, Appendix IB issued with this Decree) from the date the tax authority receives the notice from the competent authority.

d) The head of the directly managing tax authority shall send an electronic notice to the taxpayer in the cases specified in Point d and Point g, Clause 1 of this Article within 01 working day after receiving the notice from the competent authority to the tax authority or immediately after determining that the taxpayer is in the very high-risk category as prescribed in Point k, Clause 1 of this Article to request the taxpayer to explain or supplement information and documents related to the use of electronic invoices.

d.1) Taxpayers shall explain or supplement information and documents within no more than 02 working days from the date the tax authority sends the electronic notice. Taxpayers may come to the tax authority to explain directly or supplement information and documents or in writing.

d.2) Taxpayers continue to use electronic invoices or provide additional explanations, specifically:

d.2.1) In case the taxpayer has explained or provided sufficient information and documents and proven the use of electronic invoices in accordance with legal regulations, the taxpayer shall continue to use electronic invoices.

d.2.2) In case the taxpayer has explained or supplemented information and documents but cannot prove the use of electronic invoices in accordance with legal regulations, the tax authority shall continue to send a second notice on the same working day requesting the taxpayer to supplement information and documents. The taxpayer shall explain or supplement information and documents no later than 2 working days from the date the tax authority sends the second electronic notice.

d.3) After the deadline as notified, if the taxpayer fails to explain or provide additional information or documents, the tax authority shall issue a notice to stop using electronic invoices with tax authority codes or stop using electronic invoices without tax authority codes according to Form No. 01/TB-NSD Appendix IB issued with this Decree and handle it according to regulations."

13. Amend the title of Article 19 and amend and supplement Article 19 as follows:

“Article 19. Replacement and adjustment of electronic invoices

1. In case of detecting an incorrect e-invoice (including e-invoices that have been assigned a tax authority code, e-invoices without a tax authority code that have sent data to the tax authority), the seller shall handle as follows:

a) In case there is an error in the name or address of the buyer but the tax code is not incorrect and other contents are not incorrect, the seller shall notify the buyer that the invoice has been issued incorrectly and does not need to be reissued. The seller shall notify the tax authority of the incorrectly issued electronic invoice according to Form No. 04/SS-HDDT Appendix IA issued with this Decree.

b) In case of errors: tax code; incorrect amount stated on invoice, incorrect tax rate, tax amount or goods stated on invoice are not of correct specifications or quality, you can choose to adjust or replace the electronic invoice as follows:

b.1) The seller issues an electronic invoice to correct an incorrectly issued invoice.

An electronic invoice adjusting an incorrectly created electronic invoice must have the line "Adjustment for invoice Form No.... symbol... number... date... month... year".

b.2) The seller issues a new electronic invoice to replace the incorrectly issued electronic invoice.

The new electronic invoice replacing the incorrectly created electronic invoice must have the words "Replacing invoice Form No.... symbol... number... date... month... year".

The seller signs the new electronic invoice to adjust or replace the incorrectly created electronic invoice, then the seller sends it to the buyer (in case of using electronic invoices without tax authority codes) or sends it to the tax authority so that the tax authority can issue a code for the new electronic invoice to send to the buyer (in case of using electronic invoices with tax authority codes).

In case the seller has incorrectly created the same information about the buyer, product name, unit price, and tax rate on multiple invoices of the same buyer in the same month, the seller is allowed to create an adjustment invoice or replace multiple incorrectly created electronic invoices in the same month and attach a list of incorrectly created electronic invoices according to Form No. 01/BK-DCTT Appendix IA issued with this Decree.

Before adjusting or replacing an incorrectly issued electronic invoice as prescribed in Point b of this Clause, in the case where the buyer is an enterprise, economic organization, other organization, business household, or individual business, the seller and the buyer must draw up a written agreement clearly stating the incorrect content; in the case where the buyer is an individual, the seller must notify the buyer or post a notice on the seller's website (if any). The seller shall keep the written agreement at the unit and present it upon request.

c) For the aviation industry, the invoice for exchange or refund of air transport documents is considered an adjusted invoice without the information "Increase/decrease in invoice Form No.… symbol… date… month” … year". Air transport enterprises are allowed to issue their own invoices for cases of refund or exchange of transport documents issued by the agent.

2. In case the tax authority discovers that an electronic invoice with a tax authority code or an electronic invoice without a tax authority code has been incorrectly created, the tax authority shall notify the seller according to Form No. 01/TB-RSĐT Appendix IB issued with this Decree so that the seller can check the incorrect content.

The seller is responsible for reviewing the tax authority's notice and making adjustments and replacing invoices according to the provisions of Clause 1 of this Article.

3. In case the seller notifies the tax authority according to Form No. 04/SS-HDDT Appendix IA issued with this Decree as prescribed in Point a, Clause 1 of this Article, the General Department of Taxation's electronic information portal will automatically notify the receipt according to Form No. 01/TB-SSDT Appendix IB issued with this Decree.

4. Invoices to adjust electronic invoices already issued in some cases as follows:

a) For electronic invoices issued when selling goods or providing services that are not incorrect, but when making actual payment or when settling, there is a change in value or volume based on the conclusion of a competent state agency according to relevant laws, the seller shall issue a new electronic invoice for the difference through settlement, reflecting the correct economic transaction (a decrease recorded as negative (-) or an increase recorded as positive (+) in accordance with reality).

b) In case the trade discount is based on the quantity and turnover of goods and services, the discount amount of the sold goods and services shall be adjusted on the invoice for the sale of goods and provision of services of the last purchase or the following period, ensuring that the discount amount does not exceed the value of the goods and services recorded on the invoice of the last purchase or the following period, or an adjustment invoice shall be issued with a list of invoice numbers that need to be adjusted, the amount of money, and the adjusted tax amount. The list shall be kept at the unit and presented upon request by the tax authority or competent state agency. Based on the adjustment invoice, the seller and the buyer shall declare the adjustment of the purchase and sale revenue, output and input taxes at the period in which the adjustment invoice is issued.

c) Processing electronic invoices in case of returning goods and services:

c.1) In case of returning goods: In case the buyer returns all or part of the goods (including the case of exchanging goods that changes the value of the purchased goods), the seller shall issue an adjustment invoice, except in cases where the parties have agreed that the buyer shall issue an invoice when returning the goods, in which case the buyer shall issue an electronic invoice to the seller; the seller and the buyer shall perform tax obligations as prescribed when selling goods.

c.2) In case the goods are assets subject to registration of usage rights and ownership rights according to the provisions of law and the assets have been registered under the name of the buyer, when returning the goods, it must comply with relevant laws. If the buyer is an entity using electronic invoices, the buyer shall issue an invoice to return the goods to the seller.

c.3) In case of refund, reduction of premium, reduction of insurance brokerage commission and other expenses to reduce revenue according to the provisions of the law on insurance business: Based on the invoice prepared and the minutes or written agreement clearly stating the amount of insurance premium to be refunded or reduced (excluding value added tax), the amount of value added tax according to the insurance premium collection invoice that the insurance company has collected (invoice number, date, month), the reason for refunding or reducing the insurance premium, the seller shall prepare an adjustment invoice and give it to the insurance customer, regardless of whether the money has been paid or not. The invoice clearly states the amount of insurance premium to be refunded or reduced, the reason for refund or reduction. This record shall be kept together with the insurance premium collection invoice at the company and presented upon request.

In the cases specified in Point c.1, Point c.2, Point c.3, the seller and buyer must have complete records and documents related to the return of goods and services and must present them upon request.

c.4) In case the seller has issued an invoice when collecting money before providing services or issued an invoice to collect money for real estate business, infrastructure construction, construction of houses for sale, or transferred houses, and then there is a cancellation or termination of the transaction and a partial cancellation of the service provision, the seller shall adjust the issued electronic invoice according to the provisions at Point b.1, Clause 1 of this Article.

d) In case a credit institution or non-cash payment service provider (hereinafter referred to as a payment service provider) has issued an invoice for collecting bank card payment service fees and then generates a transaction to refund bank card payment service fees to the card accepting unit, the credit institution or payment service provider shall issue an adjustment invoice in accordance with the provisions of Clause 1 of this Article. The adjustment invoice does not need to contain the information "Adjustment for invoice No.... Form No.... symbol... date... month... year."

d) In the case of providing telecommunications services where customers use prepaid mobile telecommunications service cards to pay for postpaid service fees, send charity messages, and other telecommunications services that are accepted for payment by prepaid mobile telecommunications service cards according to the provisions of law and when selling scratch cards and completing the provision of services, the telecommunications enterprise has issued a value-added invoice according to regulations. The telecommunications enterprise shall base on the data on the statement or minutes of work with partners and customers to issue an adjustment invoice.

5. Apply adjustment and replacement invoices

a) In case the electronic invoice has been issued incorrectly and the seller has processed it by adjusting or replacing it according to the provisions in Point b, Clause 1 of this Article, but then discovers that the invoice is incorrect, the seller will handle the next times according to the form applied when handling it the first time;

b) In case according to regulations, the electronic invoice is created without the invoice number symbol, invoice symbol, or incorrect invoice number, the seller only needs to create an adjustment invoice;

c) Regarding the content of the value on the adjusted invoice: increase adjustment (write positive sign), decrease adjustment (write negative sign) in accordance with the actual adjustment;

d) For adjusted invoices and replacement invoices in the cases specified in Point b, Clause 1 of this Article, the seller and buyer shall make additional declarations in the period in which the adjusted or replaced invoice arises;

d) For the adjusted invoice in the case specified in Clause 4 of this Article, the seller shall declare in the period in which the adjusted invoice is issued, and the buyer shall declare in the period in which the adjusted invoice is received.”

14. Amend the title of Article 22, amend and supplement Clause 3 and add Clause 6 to Article 22 as follows:

a) Amend the name of Article 22 as follows:

“Article 22. Responsibilities of sellers of goods and service providers using electronic invoices without tax authority codes”

b) To amend and supplement Clause 3 as follows:

“3. Transfer data of electronic invoices without tax authority codes that have been created to the tax authority via the General Department of Taxation's electronic information portal (transfer directly or send via an organization providing electronic invoice services).

a) Method and time of transferring e-invoice data

a.1) Method of transferring electronic invoice data according to the electronic invoice data summary table according to Form No. 01/TH-HDDT Appendix IA issued with this Decree for the following cases:

a.1.1) Providing services in the fields of: post and telecommunications, insurance, banking and finance, air transport, securities.

a.1.2) Selling goods such as electricity and water if there is information about the customer code or tax code of the customer.

a.1.3) Sale of goods and provision of services by foreign suppliers without a permanent establishment in Vietnam, conducting e-commerce, digital platform-based business and other services in Vietnam.

The seller shall prepare a summary table of electronic invoice data for goods and services arising in the month or quarter (from the first day of the month or quarter to the last day of the month or quarter) according to Form No. 01/TH-HDDT Appendix IA issued with this Decree to send to the tax authority no later than the deadline for submitting the Value Added Tax Declaration as prescribed in the Law on Tax Administration No. 38/2019/QH14 and its implementing guidelines.

In case of a large number of invoices, the summary table will be separated according to the standard data format of the tax authority to ensure the requirements of sending and receiving data on the transmission line.

For invoices sent according to the summary table, the seller shall send cancellation and adjustment information directly on the summary table of the following periods without sending a notice of incorrect electronic invoices according to Form No. 04/SS-HDDT Appendix IA issued with this Decree to the tax authority.

Invoices are made for the total revenue of non-business buyers arising during the day or month according to the detailed statement, the seller only sends the e-invoice data (without the detailed list) to the agency. tax office.

a.2) Processing the summary table of electronic invoice data sent to the tax authority:

In case the electronic invoice data in the electronic invoice data summary table sent to the tax authority is missing or incorrect, the seller shall send a supplementary electronic invoice data summary table;

Adjusting invoice data on the invoice data summary table must fully fill in the following information: invoice model number symbol, invoice symbol, invoice number in column 14 "related invoice information" in Form No. 01/TH-HDDT Appendix IA issued with this Decree (except for the case where electronic invoices do not necessarily have to fully include the information on invoice model number symbol, invoice symbol, invoice number as prescribed in Clause 14, Article 10 of this Decree).

a.3) The method of transferring full invoice contents is applicable to the case of sale of goods or provision of services other than those specified at Point a1 of this Clause.

After completing all the contents on the invoice according to regulations, the seller shall send the invoice to the buyer and at the same time send the invoice to the tax authority no later than the next working day from the time of invoice creation.

b) Enterprises and economic organizations shall transfer e-invoice data to tax authorities according to the data format specified in Article 12 of this Decree and instructions of the General Department of Taxation by direct sending ( for cases that meet the requirements of data connection standards) or send it through an organization providing e-invoice services.

b.1) Direct delivery method

In case the seller is an enterprise or economic organization that meets the following conditions, the seller shall transfer electronic invoice data to the tax authority in the data format prescribed in Article 12 of this Decree and instructions of the General Department of Taxation by direct submission:

b.1.1) Enterprises and economic organizations using an average of 1.000.000 invoices per month or more (calculated based on the average number of invoices in the previous year), having an information technology system that meets the requirements on standard data formats and regulations in Clause 4, Article 12 of this Decree, and wishing to transfer electronic invoice data directly to the tax authority, shall send a written document with documents proving the conditions to be met to the General Department of Taxation.

b.1.2) Enterprises and economic organizations that have a parent-subsidiary company model, have built a centralized invoice data management system at the parent company and have a need for the parent company to transfer all electronic invoice data including data of subsidiaries to the tax authority via the General Department of Taxation's electronic information portal, must send a list of subsidiaries to the General Department of Taxation to perform technical connection.

b.2) Form of sending through an organization providing e-invoice services

Enterprises and economic organizations not falling under the cases specified in Point a of this Clause shall sign contracts with electronic invoice service providers so that the electronic invoice service providers can provide electronic invoice data transfer services to tax authorities.”

c) Add Clause 6 as follows:

“6. Access the electronic invoice system developed by the tax authority in accordance with the standard data format prescribed in Article 12 of this Decree to create invoices and VAT refund declarations for business establishments selling VAT refunded goods.”

15. To add Article 22a after Article 22 as follows:

“Article 22a. Obligations and responsibilities of organizations providing electronic invoice services

1. Obligations and responsibilities of organizations providing electronic invoice solutions for sellers and buyers:

a) Obligations:

a.1) Providing solutions for creating, transmitting, receiving, storing, and processing electronic invoice data, electronic invoices with tax authority codes created from cash registers, electronic documents; transmitting electronic invoice data to tax authorities. In case the organization providing electronic invoice services is not an organization connecting to receive, transmit, and store electronic invoice data with tax authorities, electronic invoice data shall be transmitted to tax authorities through the use of services of the organization connecting to receive, transmit, and store electronic invoice data with tax authorities.

a.2) Timely and completely transmit and receive electronic invoices and store transmission and receipt results between parties participating in the transaction.

b) Responsibilities:

b.1) Publicly announce the organization's operating methods and service quality on the organization's service introduction website.

b.2) Secure electronic invoice information.

b.3) Notify service buyers of the plan to stop or temporarily stop providing services and handling measures 30 days in advance to ensure the rights of service users.

b.4) Perform other responsibilities as agreed with service users.

2. Obligations and responsibilities of organizations connecting to receive, transmit and store electronic invoice data with tax authorities:

a) Obligations:

a.1) Provide services to receive, transmit, and store invoice data with the General Department of Taxation after receiving it from service users (including organizations providing electronic invoice services that have not yet connected to the General Department of Taxation).

a.2) Issue tax authority codes in cases where tax authorities notify authorization; provide electronic invoices with tax authority codes without having to pay service fees to entities authorized by tax authorities.

b) Responsibilities:

b.1) Establish a connection channel to transfer data to the General Department of Taxation to ensure continuity, security and safety.

b.2) Publicly announce the organization's operating methods and service quality on the organization's service introduction website.

b.3) Secure electronic invoice information.

b.4) Promptly notify the General Department of Taxation of issues affecting the provision of electronic invoice data transmission and receipt services to tax authorities; coordinate with the General Department of Taxation to handle problems arising during the implementation process.

b.5) ​​Notify the General Department of Taxation and service users of the plan to stop or temporarily stop providing services and handling measures 30 days in advance to coordinate implementation and ensure the rights of service users.

b.6) Perform other responsibilities as agreed with the General Department of Taxation and service users.”

16. To amend and supplement Clause 1, Article 30 as follows:

“1. Documents in the field of tax, fee and charge management of tax authorities include:

a) Personal income tax deduction documents, tax deduction documents for business activities on e-commerce platforms and digital platforms.

b) The receipt includes:

b.1) Receipts for collection of taxes, fees and charges are not pre-printed with face value;

b.2) Pre-printed receipts for collection of taxes, fees and charges of face value;

b.3) Receipt of tax, fee and charge collection.”

17. To amend and supplement Article 31 as follows:

“Article 31. Time of making documents

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

2. The time of digital signature on the document is the time when the organization or individual deducting personal income tax, the organization collecting electronic taxes, fees, and charges uses a digital signature to sign on the electronic document displayed in the format of day, month, year of the calendar year.”

18. Amend and supplement Clause 1, Point k Clause 2 and Clause 3 Article 32 as follows:

a) To amend and supplement Clause 1 as follows:

“1. For personal income tax deduction certificates

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

b) Name, address, tax code of the organization or individual paying the income;

c) Name, address, telephone number, tax code of the individual receiving the income (if the individual already has a tax code) or personal identification number;

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

d) Income, time of income payment, total taxable income, compulsory insurance premiums; charity, humanitarian, and educational incentives; tax deducted;

e) Date, month and year of making tax deduction vouchers;

g) Full name and signature of the payer.

In case of using electronic personal income tax deduction documents, the signature on the electronic documents is a digital signature.”

b) Amend and supplement point k, clause 2 as follows:

“k) Receipts are presented in Vietnamese. In case a foreign language is required, the foreign language text is placed on the right in parentheses “( )” or placed immediately below the Vietnamese text with a font size smaller than the Vietnamese text.

Digits on the receipt are natural digits 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

The currency written on the receipt is Vietnam Dong. Where other receivables belonging to the state budget are prescribed by law with a foreign currency rate, they shall be collected in foreign currency or in Vietnam dong on the basis of converting foreign currency into Vietnam dong at the exchange rate. the provisions of Clause 4, Article 3 of Decree No. 120/2016/ND-CP dated August 23, 8 of the Government detailing and guiding the implementation of a number of articles of the Law on Fees and Charges.

In case when collecting fees and charges, if the list of fees and charges is more than the number of lines of a receipt, a list shall be made together with the receipt. The list is designed by the fee-collecting organization in accordance with the characteristics of each type of fee or charge. The list must clearly state “enclosed with the receipt number…date…month…. year".

For fee and charge collection organizations using electronic receipts, in case it is necessary to adjust some content criteria on the electronic receipts to suit the reality, the fee and charge collection organizations must have a written exchange with the Ministry of Finance (General Department of Taxation, General Department of Customs) for consideration and guidance before implementation.

In addition to the mandatory information prescribed in this clause, the fee and charge collection organization may create additional information, including logos, decorative images or advertisements in accordance with the provisions of law and not obscure or blur the mandatory content shown on the receipt. The font size of the additional information must not be larger than the font size of the mandatory content shown on the receipt.”

c) To amend and supplement Clause 3 as follows:

“3. Sample symbols and document symbols shall be implemented according to the instructions of the Minister of Finance. Electronic document display templates shall be implemented according to the instructions in Clause 10, Article 4 of Decree No. 11/2020/ND-CP dated January 20, 01 of the Government regulating administrative procedures in the field of State Treasury and implementing documents.”

19. To add Article 32a after Article 32 as follows:

“Article 32a. Regulations on making and authorizing the making of receipts

1. Make a receipt

The content on the receipt must be consistent with the arising economic operation; Receipts must be made in sequential order from smallest to largest.

The content made on the receipt must be consistent on copies with the same receipt number. If incorrect or damaged, the cashier must not tear off the stub, or if torn, must attach a receipt with incorrect or damaged information. ; When making a receipt, the fee-collecting organization must affix the stamp of the fee-collecting organization in the upper and left corner of the 2nd copy of the receipt (to be handed over to the payer of other state budget revenues).

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

In case the instructions in Clause 1 of this Article are not satisfied, the payment value is not valid and the financial accounting and finalization are not allowed.

3. Authorization to make receipts

a) The fee and charge collection organization authorizes a third party to make receipts. The authorization between the authorizing party and the authorized party must be in writing, and a notice must be sent to the tax authority directly managing the authorizing party and the authorized party according to Form No. 02/UN-BLG Appendix IA issued with this Decree, at least 03 days before the authorized party makes receipts; in case of using electronic receipts, the authorizing party and the authorized party must notify the tax authority when registering to use electronic receipts according to Form No. 01/DKTĐ-CTDT Appendix IA issued with this Decree;

b) The content of the authorization document must fully state information about the authorization receipt (form, type, symbol, number of receipts (from number... to number...); authorization purpose; authorization period; delivery method or installation method of authorization receipt (if it is a self-printed or electronic receipt); payment method of authorization receipt;

c) The authorizing party must prepare a notice of authorization containing full information about the authorization receipt, the purpose of the authorization, and the authorization period based on the signed authorization document, with the name, signature, and seal (if any) of the representative of the authorizing party for the authorized party, and send the notice of issuance to the tax authority according to form 02/PH-BLG Appendix IA issued with this Decree; at the same time, it must be posted at the place where the fee and charge collection organization and the authorized organization are located;

d) The authorized receipt must still include the name of the fee and charge collection organization (the authorized party) and the authorized party's seal on the upper left of each receipt (in case the receipt is printed from the authorized party's printing device or an electronic receipt, it is not necessary to stamp or have the authorized party's digital signature);

d) In case a fee and charge collection organization has many affiliated units directly collecting fees or many authorized collection facilities using the same form of printed receipts with the same symbol according to the method of division for each facility in the entire system, the fee and charge collection organization must have a book to track the allocation of the number of receipts to each affiliated unit and each authorized facility. The affiliated units and authorized facilities must use receipts in order from small to large numbers within the range of the number of receipts divided;

e) The authorizing party and the authorized party must compile and periodically report on the use of the authorization receipts. The authorizing party must make a report on the use of receipts to the tax agency directly managing it according to the instructions in this Decree (including the receipt number of the authorized party). The authorized party is not required to notify the receipt of receipts and report the receipt use to the tax authorities;

g) In case of early termination of the authorization, both parties must confirm in writing, notify the tax authority and post at the place of fee collection.”

20. To amend and supplement Clauses 1 and 3 of Article 33 as follows:

“1. The types of documents specified in Clause 1, Article 30 of this Decree must follow the following format:

a) Electronic document format uses XML text formatting language (XML is the abbreviation of the English phrase "eXtensible Markup Language" created for the purpose of sharing electronic data between information technology systems);

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

c) The General Department of Taxation and the General Department of Customs shall develop and publish components containing electronic document business data, components containing digital signature data, and provide tools to display the contents of electronic documents according to the provisions of this Decree.”

“3. Electronic documents must display the full and accurate contents of the document to ensure that they do not lead to misunderstandings so that users can read them electronically.”

21. Amend the title of Article 34 and amend and supplement Article 34 as follows:

“Article 34. Registration for use of electronic documents

1. Organizations and individuals deducting personal income tax, deducting tax on business activities on e-commerce platforms, digital platforms, and organizations collecting taxes, fees, and charges before using electronic documents according to Clause 1, Article 30 of this Decree must register for use through the Electronic Information Portal of the General Department of Taxation, the General Department of Customs or the organization providing electronic invoice services.

In case the organization or individual paying income is not subject to electronic invoices; the organization or individual paying income uses electronic invoices with tax authority codes and does not have to pay service fees as prescribed in Clause 11, Article 1 of this Decree, they can choose to register to use electronic personal income tax deduction vouchers through the General Department of Taxation's electronic information portal or an organization providing electronic invoice services authorized by the General Department of Taxation to provide electronic personal income tax deduction voucher services without having to pay service fees.

Registration information content according to Form No. 01/DKTĐ-CTĐT Appendix IA issued with this Decree.

The electronic information portal of the General Department of Taxation and the General Department of Customs shall send a notice according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree on receiving registration for the use of electronic documents through an organization providing electronic invoice services in cases of registration for the use of electronic documents through an organization providing electronic invoice services.

The electronic information portal of the General Department of Taxation and the General Department of Customs shall send electronic notifications according to Form No. 01/TB-TNĐT Appendix IB issued with this Decree on receiving registrations for the use of electronic documents for organizations and individuals deducting taxes, organizations collecting fees and charges, via the email address registered with the tax authority in cases of direct registration for the use of electronic documents at the electronic information portal of the General Department of Taxation and the General Department of Customs.

2. Within 01 working day from the date of receiving the registration for using electronic documents, the tax authority shall be responsible for sending an electronic Notice according to Form No. 01/TB-DKDT Appendix IB issued with this Decree via the electronic invoice service provider and sending the electronic notice directly to the tax deducting organization or individual; the organization collecting fees and charges regarding the acceptance or non-acceptance of the registration for using electronic documents.

3. From the time the tax authority accepts the registration for using electronic documents according to the provisions of this Decree, the organization specified in Clause 1 of this Article must stop using electronic documents that have been implemented according to previous regulations and destroy unused paper documents (if any) according to regulations.

4. In case of changes in the information registered for using electronic documents in Clause 1 of this Article, organizations and individuals deducting taxes, organizations collecting taxes, fees and charges for the state budget shall make changes to the information and send them back to the tax authority according to Form No. 01/DKTĐ-CTDT Appendix IA issued with this Decree via the Electronic Information Portal of the General Department of Taxation, the General Department of Customs or through the organization providing electronic invoice services, the Electronic Information Portal of the General Department of Taxation, the General Department of Customs shall receive the registration form for changing information and the tax authority shall implement according to the provisions in Clause 2 of this Article.”

22. Add Article 34a and Article 34b after Article 34 as follows:

“Article 34a. Processing of created electronic documents

In case the electronic document has been created incorrectly, the tax deduction organization shall process the created electronic document according to the same principles as processing the created electronic invoice as prescribed in Article 19 of this Decree. The notification of the created document shall be made according to Form No. 04/SS-CTDT Appendix IA issued with this Decree.

Article 34b. Responsibilities of organizations and individuals deducting personal income tax, organizations collecting taxes, fees and charges when using electronic documents

1. Manage names and passwords of accounts issued by tax authorities.

2. Create electronic personal income tax deduction documents, electronic tax, fee and charge receipts to send to the person whose personal income tax is deducted, the person who pays taxes, fees and charges and be responsible before the law for the legality and accuracy of the created electronic documents.

3. Transfer electronic document data to tax authorities

a) Electronic transfer of personal income tax deduction voucher data

Tax deducting organizations and individuals, after completing all the contents on the electronic personal income tax deduction voucher, send it to the person subject to tax deduction and at the same time send it to the tax authority on the same day the voucher is created.

Tax deducting organizations and individuals shall transfer electronic personal income tax deduction voucher data to tax authorities in the data format prescribed in Article 33 of this Decree through electronic invoice service providers; personal income tax deducting organizations that are organizations connecting to transfer electronic invoice data in the form of direct submission to tax authorities shall transfer personal income tax deduction voucher data via the General Department of Taxation's Electronic Information Portal; income paying organizations and individuals that are not subject to electronic invoices and income paying organizations and individuals that use electronic invoices with tax authority codes and do not have to pay service fees as prescribed in Clause 10, Article 1 of this Decree shall be allowed to choose to transfer electronic personal income tax deduction voucher data via the General Department of Taxation's Electronic Information Portal or electronic invoice service providers authorized by the General Department of Taxation to provide electronic personal income tax deduction voucher services.

b) Tax, fee and charge collection organizations shall send reports on the use of receipts according to Form No. BC26/BLĐT Appendix IA issued with this Decree to tax authorities at the same time as submitting the Declaration of fees and charges (except customs fees; fees for goods, luggage, and transit vehicles) according to the provisions of the Law on Tax Administration No. 38/2019/QH14 and implementing guidelines.

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

5. Comply with inspection, examination and verification by tax authorities and competent authorities as prescribed by law.”

23. To amend and supplement Clause 1, Article 35 as follows:

“1. Tax authorities create printed receipts (not pre-printed with face value) and sell them to fee and charge collection organizations at prices that ensure compensation for printing and issuance costs.”

24. Amend and supplement Clause 1, Clause 2 and Clause 4 of Article 36 as follows:

a) Amend and supplement Clause 1 and Clause 2 as follows:

“1. Fee and charge collection organizations, before using printed or self-printed receipts, must prepare a Receipt Issuance Notice and send it to the tax authority directly managing them or the tax authority where the taxpayer is headquartered. The Receipt Issuance Notice is sent to the tax authority electronically.

2. Issuance of tax authority receipts

Receipts printed by tax authorities before being sold or issued for the first time must have a receipt issuance notice. The receipt issuance notice must be sent to all Tax Departments or Customs Departments nationwide within 10 working days from the date of issuance notice and before being sold. When issuing receipts, it must be ensured that there are no duplicate receipt numbers in the same symbol.

In case the Tax Department or Customs Department has posted the content of the Receipt Issuance Notice on the electronic information page of the General Department of Taxation or the General Department of Customs, it is not necessary to send the Receipt Issuance Notice to other Tax Departments or Customs Departments.

In case of any change in the content of the announced issuance, the tax authority must carry out the new issuance notification procedure according to the above instructions.”

b) To amend and supplement Clause 4 as follows:

“4. Procedures for issuing receipts:

a) The notice of issuance of receipts and sample receipts must be sent to the tax authority at least 05 working days before the business organization starts using receipts. The notice of issuance of receipts including sample receipts must be clearly posted at the fee and charge collection organization and the organization authorized or delegated to collect fees and charges throughout the period of using the receipts;

b) In case upon receiving the Notice of Receipt Issuance sent by the tax, fee and charge collection organization, the tax authority discovers that the Notice of Issuance does not ensure sufficient content in accordance with regulations, within 03 working days from the date of receipt of the Notice, the tax authority must notify the tax, fee and charge collection organization in writing. The tax, fee and charge collection organization is responsible for adjusting the new notice of issuance to comply with regulations;

c) In case the tax, fee and charge collection organization issues receipts from the second time onwards, if there is no change in the content and form of the receipt that has been notified to the tax authority for issuance, it is not necessary to attach a sample receipt;

d) For receipt numbers that have been notified of issuance but have not been fully used and have pre-printed names and addresses, when there is a change in name and address but no change in tax code and the directly managing tax authority, if the fee and charge collection organization still needs to use the printed receipts, it shall stamp the new name and address next to the pre-printed name and address criteria to continue using them and send a notice of information adjustment in the Receipt Issuance Notice to the directly managing tax authority according to Form No. 02/DCPH-BLG Appendix IA issued with this Decree.

In case of a change in business address leading to a change in the direct tax authority, if the fee and charge collection organization needs to continue using the issued receipts that have not been fully used, it must submit a report on the receipt usage to the tax authority of the place of departure and stamp the new address on the receipts, send a list of unused receipts according to Form No. 02/BK-BLG Appendix IA issued with this Decree and notify the adjustment of information in the receipt issuance notice to the tax authority of the place of departure (clearly stating the number of issued receipts that have not been used and will continue to be used). If the organization does not need to use the issued receipts that have not been fully used, it must cancel the unused receipts and notify the tax authority of the place of departure of the result of the cancellation and notify the tax authority of the place of arrival of the new receipt issuance.”

25. To amend and supplement Clause 2, Article 38 as follows:

“2. The report on receipt usage includes the following contents: Name of the unit, tax code (if any), address; name of receipt type; receipt template symbol, receipt symbol; opening balance, purchases and issuance during the period; number used, deleted, lost, destroyed during the period; ending balance sent to the tax authority. In case no receipts are used during the period, the report on receipt usage records the number of receipts used as zero (=0). In case all receipts have been used up in the previous period, the receipt usage report for the previous period has been reported with a balance of zero (0), during the period there is no notification of issuance of receipts for tax, fee, and charge collection, and no receipts are used, then the tax, fee, and charge collection organization is not required to submit a report on receipt usage.

In case the tax, fee and charge collection organization authorizes a third party to issue receipts, the tax, fee and charge collection organization must still report on the use of receipts.

Report on the use of receipts according to Form No. BC26/BLĐT or Form No. BC26/BLG Appendix IA issued with this Decree.”

26. Add point g to Clause 3, Article 39 as follows:

“g) The procedure for destroying receipts for exported, imported, and transit goods, and means of transport exiting, entering, and transiting shall comply with the provisions at points a, b, c, d, dd, and e of this clause with the Customs Department.”

27. To amend and supplement Clause 1, Article 40 as follows:

“1. Tax, fee and charge collection organizations that discover lost, burned or damaged receipts that have been issued or have not been issued must make a report on the loss, burning or damage and notify the direct tax management agency with the following contents: name of the organization or individual that lost, burned or damaged the receipt; tax code, address; basis for the record of loss, burning or damage; name of the type of receipt; receipt sample symbol; receipt symbol; from number; to number; quantity; receipt copies no later than 05 working days from the date of loss, burning or damage of the receipt. In case the last day (the 05th day) coincides with a holiday as prescribed by law, the last day of the deadline shall be considered the day following that holiday.

Reports on lost, burned, or damaged receipts shall be made according to Form No. BC21/BLG Appendix IA issued with this Decree.”

28. To amend and supplement Clause 2, Article 46 as follows:

“2. Parties using electronic invoice information include:

a) Enterprises, economic organizations, business households, and business individuals are sellers of goods and service providers; organizations and individuals are buyers of goods and services;

b) State management agencies use electronic invoice information to: carry out administrative procedures according to the provisions of law; check the legality of goods in circulation on the market; serve litigation, inspection, examination and auditing activities;

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

d) Organizations providing electronic invoice services;

d) Organizations using electronic documents to deduct personal income tax; electronic documents to deduct tax for business activities on e-commerce platforms and digital platforms;

e) Foreign tax authorities in accordance with international tax treaties of which the Socialist Republic of Vietnam is a member.”

29. To amend and supplement Article 47 as follows:

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

1. Information users are enterprises, economic organizations, business households, and business individuals who are sellers of goods and service providers; organizations and individuals who are buyers of goods and services that exploit information from electronic invoices according to the information content from the General Department of Taxation's Electronic Information Portal.

2. Information users are state management agencies, credit institutions, and organizations providing electronic invoice services: look up and use electronic invoice information and electronic documents according to the scope, time, responsibilities and access rights to the Electronic Invoice Information Portal specifically stipulated in the agreement between the two parties.

The information user mentioned in Clause 2 of this Article is responsible for assigning a focal point to register the use of e-invoice information (hereinafter referred to as the registration focal point) and notify the General Department of Taxation in writing.

3. The General Department of Taxation and the Department of Taxation shall issue a maximum of 02 accounts for exploiting and using electronic invoice information for users of agencies and organizations at the same level according to the written documents between the parties.”

30. Amend the title of Article 48 and amend and supplement Article 48 as follows:

“Article 48. Providing and looking up electronic invoice information

1. The content of the electronic invoice information provided is the content of the electronic invoice as prescribed in Article 10 of this Decree and the status of the electronic invoice.

2. Electronic invoice information is provided by tax authorities in the form of text or electronic data.”

31. Amend the title of Article 49 and amend and supplement Article 49 as follows:

“Article 49. New registration, supplementary registration information, revocation of accounts accessing the Electronic Information Portal to exploit and use electronic invoice information

1. The registration contact of the information user shall send 01 document to the General Department of Taxation or the Tax Department to request new registration or additional information or account withdrawal according to Form No. 01/CCTT-DK Appendix II issued with this Decree.

2. Within no more than 02 working days from the date of receipt of the request, the General Department of Taxation or the Tax Department shall issue a new account or supplement the account information or revoke the account and notify the user of the information in writing. In case of not accepting the account registration or not supplementing the account's validity period, the reason must be clearly stated.

Newly registered accounts are issued to individuals by email.

3. The validity period of the account to access the Electronic Information Portal for both new registration and additional information is 12 months or as requested by the information user, but not exceeding 12 months from the date the General Department of Taxation or the Tax Department sends a written notice of the new registration result or additional validity period to the registration contact of the information user.”

32. To amend and supplement Clauses 1 and 3, Article 50 as follows:

“1. The General Department of Taxation and the Tax Department shall revoke the account accessing the Electronic Information Portal in the following cases:

a) When there is a request from the registration focal point of the information user;

b) The expiry date has expired;

c) The account accessing the Electronic Information Portal does not look up information for 06 consecutive months;

d) Detecting cases of using electronic invoice information for improper purposes, serving professional activities according to the functions and tasks of the information user, not in accordance with the provisions of law on protecting state secrets."

“3. At least 05 working days before the official termination of the use of forms of providing and using electronic invoice information by the information user (except in cases where the registration contact of the information user has a written request), the General Department of Taxation and the Tax Department shall notify the information user electronically of the termination of the use of forms of providing and using electronic invoice information and electronic documents.”

33. To amend and supplement Clause 5, Article 52 as follows:

“5. In case of temporary suspension of providing electronic invoice information, the General Department of Taxation shall notify the parties using the information on the General Department of Taxation's electronic information portal on electronic invoices. The content of the notification must clearly state the expected time for restoring information provision activities.”

34. To amend and supplement Clauses 1 and 4 of Article 53 as follows:

“1. Use electronic invoice information for the right purpose, serving professional activities according to the functions and tasks of the information user, in accordance with the provisions of law on state secret protection. Information collected from tax authorities, information users shall not provide information to third parties without the consent of the tax authority providing information or accounts.”

“4. Manage and secure account information to access the Electronic Information Portal.”

35. To amend and supplement Article 54 as follows:

“Article 54. Implementation costs

The budget for the search, provision and use of electronic invoice information by state management agencies as prescribed in this Decree shall be allocated from the state budget based on the annual budget estimates approved for agencies and units as prescribed by law.”

36. Amend the title of Article 56 and amend and supplement Article 56 as follows:

“Article 56. Rights and responsibilities of buyers of goods and services

1. Buyers of goods and services have the right to:

a) Require the seller to create and deliver an invoice when purchasing goods and services.

b) Provide accurate information required for the seller to issue an invoice.

c) Sign the invoice copies with full content in case the parties have an agreement on the buyer signing the invoice.

d) Look up and receive the original electronic invoice file of the seller.

d) Use legal invoices according to the law for business activities; to prove the right to use, the right to own goods and services; lottery or to be compensated for damages according to the law; to be used for accounting of goods and services purchased according to the law on accounting; to declare taxes; to register the right to use, the right to own and to declare payment of state budget capital according to the law. Invoices used for this purpose must be invoices with information identifying the buyer.

2. Buyers of goods and services are responsible for:

a) Use invoices for the right purposes.

b) Provide information on invoices to competent authorities upon request. In case of using invoices printed by tax authorities, the original invoices must be provided. In case of using electronic invoices, the regulations on looking up, providing and using electronic invoice information must be followed.”

37. To add Article 57a after Article 57 as follows:

“Article 57a. Responsibilities of customs authorities in managing electronic documents

1. The General Department of Customs is responsible for:

a) Building a database of electronic documents to serve tax management and state management of other state agencies;

b) Notification of issued documents, reported lost, or no longer valid.

2. The Customs Department is responsible for:

a) Manage the creation and issuance of documents by organizations registered to create and issue documents with customs authorities in the management area;

b) Inspect and examine the creation, issuance and use of documents in the area;

c) Monitor and inspect document cancellation activities according to regulations of the Ministry of Finance in the area."

38. To amend and supplement Clause 3, Article 58 as follows:

“3. Organizations and individuals producing and importing products subject to special consumption tax that are subject to stamp usage according to the provisions of law must scan QR codes for products manufactured in Vietnam before domestic consumption or products manufactured abroad when imported to ensure the connection of information on printing and use of stamps and electronic stamps between the manufacturing and importing organizations and tax authorities. Information on printing and use of electronic stamps is the basis for establishing, managing and building an electronic invoice database. Stamp users are responsible for paying the costs of printing and using stamps according to the regulations of the Minister of Finance.”

39. Add Clause 2a after Clause 2, Article 60 as follows:

“2a. In case an organization, business household or individual business is subject to applying electronic invoices generated from cash registers as prescribed in this Decree but does not have a cash register due to not meeting the requirements on information technology infrastructure and solutions for issuing electronic invoices from cash registers, the tax authority shall have a plan and solution to support and notify the taxpayer about the conversion to apply electronic invoices generated from cash registers. In case the taxpayer has been supported and notified by the tax authority about the conversion to apply electronic invoices generated from cash registers but does not convert, it shall be determined as a violation of regulations on invoice use, the tax authority shall coordinate with competent authorities to handle the violation in accordance with the provisions of law.”

40. To amend and supplement Article 61 as follows:

“Article 61. Responsibility for implementation

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

2. The Ministry of Finance is responsible for guiding and organizing the implementation of electronic invoice solutions generated from cash registers and electronic invoices for e-commerce activities.

3. The Ministry of Industry and Trade is responsible for implementing solutions to manage all e-commerce business activities and coordinating with the Ministry of Finance to implement electronic invoice solutions for e-commerce activities according to the provisions of this Decree.

4. The People's Committees of provinces and centrally run cities shall direct agencies and units in their localities to coordinate in implementing this Decree. The People's Committees of provinces and centrally run cities shall be responsible for directing the People's Committees at all levels to coordinate with tax authorities to review, classify and have solutions to promote taxpayers to convert to using electronic invoices generated from cash registers. In case taxpayers are required to deploy electronic invoices generated from cash registers but have not yet converted due to not meeting the requirements on information technology infrastructure, the tax authority shall report to the People's Committee for timely support solutions on information technology infrastructure; In case the taxpayer is required to implement electronic invoices generated from cash registers but does not convert, the tax authority shall report to the People's Committee to direct local agencies to coordinate in handling violations of the act of not issuing invoices when selling goods and services according to regulations, and handling business registration due to violations of tax and invoice laws. The tax authority shall advise the People's Committee to coordinate with the Vietnam Consumer Protection Association to launch and implement civilized consumer movements to obtain invoices when purchasing goods and services in order to spread the State's policies."

Article 2. Amending and supplementing a number of forms in the Appendix issued with Decree No. 123/2020/ND-CP, abolishing a number of provisions of Decree No. 123/2020/ND-CP

1. Add Form No. 01/BK-DCTT, Form No. 01/TH-DT, Form No. 04/SS-CTDT to Appendix IA; add Form No. 01/TB-NSD to Appendix IB issued with this Decree.

2. Amend and supplement Form No. 01/DKTĐ-HDĐT, Form No. 04/SS-HDĐT, Form No. 06/DN-PSĐT, Form No. 01/TH-HDĐT, Form No. BC26/BLĐT, Form No. 01/DKTĐ-CTĐT in Appendix IA, Form No. 01/TB-TNĐT, Form No. 01/TB-DKĐT, Form No. 01/TB-SSĐT, Form No. 01/TB-KTDL, Form No. 01/TB-KTT in Appendix IB, Form No. 03/TNCN in Appendix III issued with this Decree.

3. Replace the phrase "business households and individuals" with the phrase "business households and individuals" in Article 2, Clause 4, Article 4, Article 14, Article 17, Article 23, Article 25, Article 27, Article 29 of Decree No. 123/2020/ND-CP.

4. Abolish Clause 10, Article 3; Point g, Clause 4, Article 9; Clause 2, Article 33; Article 37; Clause 2, Article 50; Article 51; Clauses 3 and 4, Article 52; Clause 5, Article 53.

Article 3. Effect and implementation responsibilities

1. This Decree takes effect from March 01, 6.

2. The Minister of Finance shall guide the implementation of Clauses 3, 6, 7, 11, 18, 37 and 38, Article 1 of this Decree and other cases as required by management.

3. Ministers, Heads of ministerial-level agencies, Heads of Government agencies, Chairmen of People's Committees of provinces and centrally run cities and relevant organizations and individuals are responsible for implementing this Decree./.

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

TM. GOVERMENT KT. PRIME MINISTER VICE PRIME MINISTER Ho Duc Phuc

 

 

 

 

APPENDIX IA

LIST OF AMENDED FORMS AND FORMS – TAXPAYERS
(Attached to the Decree No. XNXX / 70 / ND-CP dated 2025 month 20X year 3 of the Government)

Denominator	File name, form	Status
1. Electronic invoice
01/DKTĐ-HĐĐT	Application form for registration/change of information on using electronic invoices	Amendments and supplements
04/SS-HDDT	Notice of incorrect electronic invoice	Amendments and supplements
06/DN-PSDT	Application for issuing electronic invoices with tax authority codes for each occurrence	Amendments and supplements
01/TH-HĐT	Electronic invoice data summary table	Amendments and supplements
01/BK-DCTT	List of incorrectly created electronic invoices	Additional
01/TH-DT	Revenue summary table (for casino and electronic games with prizes)	Additional
2. Electronic documents
01/DKTĐ-CTĐT	Application form for registration/change of information using electronic documents	Amendment and supplement to Form No. 01/DKTĐ-BL
04/SS-CTDT	Notice of incorrect electronic document creation	Additional
BC26/BLĐT	Report on the use of electronic receipts for tax, fee and charge collection	Amendments and supplements