Deploying the application of new e-invoices in Ho Chi Minh City from November 11

Subjects to apply e-invoices with tax authority's code:

a) Enterprises and economic organizations use e-invoices with tax authority's code when selling goods or providing services regardless of the value of each sale of goods or provision of services.

b) Enterprises mentioned in Clause 2, Article 91 of the Law on Tax Administration and currently using uncoded e-invoices, wish to convert to use e-invoices with tax authorities' identification codes.

c) High tax risk business

Taxpayers are eligible to use e-invoices without code if they fall into the case of being identified as high tax risks according to the provisions of Circular No. 31/2021/TT-BTC and notified by the tax authority (Form No. 01/TB-KTT Appendix IB promulgated together with Decree No. 123/2020/ND-CP) regarding the application of electronic invoices with tax authority's code, the application must be converted to electronic invoices. has the code of the tax authority. Within ten (10) working days from the date the tax authority issues the notice.

d) Business households and individuals

Business households and individuals using e-invoices include:

- Business households and individuals paying tax by the declaration method must use electronic invoices;

- Business households and individuals pay tax according to the presumptive method if
If there is a request to use invoices, the tax authority shall issue individual electronic invoices each time
incurred;

– Business households, business individuals declare tax according to each time it arises if
If there is a request to use invoices, the tax authority shall issue individual electronic invoices each time
incurred.

Who is eligible to apply e-invoices without tax authority's code as follows:

a) Enterprises doing business in the fields of electricity, petroleum, post and telecommunications
communication, clean water, finance and credit, insurance, healthcare, e-commerce business
electronics, supermarket business, commerce, air transport, road, railway,
sea, waterway and enterprises, economic organizations was or will make delivery
Translating with tax authorities by electronic means, building information technology infrastructure
information, having a system of accounting software, electronic invoicing software to meet the preparation,
look up e-invoices, store e-invoice data according to regulations , and job guarantee
transmission of electronic invoice data to the buyer and to the tax authority is used
Using electronic invoices without tax authority's code when selling goods, providing
services, regardless of the value of each sale of goods or provision of services, except
case of high tax risk as prescribed by the Minister of Finance and the school
In case of registration of using e-invoices with the tax authority's code.

b) Enterprises in the case of high tax risk switch to use
e-invoices with the tax authority's code but after 12 months since the time
switch to using e-invoices with the tax authority's code, if the taxpayer
If there is a need to use an e-invoice without a code, the taxpayer will change it
information on the use of e-invoices as prescribed in Article 15 of Decree No
123/2020/ND-CP, the tax authority shall base itself on the provisions of Clause 2, Article 91 of the Law on Management
Tax No. 38/2019/QH14 and Circular No. 31/2021/TT-BTC for consideration,
decision.

Enterprises, households and business individuals pay tax according to: declaration method
have activities of providing goods and services directly to consumers according to the model
business model (commercial center; supermarket; retail consumer goods; catering;
restaurant; hotel; retailing of modern medicines; entertainment services, entertainment and services
other services) can choose to use e-invoices generated from cash registers with
connect electronic data transfer with tax authorities or e-invoices with codes, encryption
electronic form without code.

Identify use cases of pay/non-paid e-invoices as follows:

1. Using e-invoices with the tax agency's code does not have to pay for services.

Cases of using e-invoices with the tax authority's code without having to pay for services within 12 months from the date of using e-invoices include:

– Small and medium-sized enterprises, cooperatives, households and individuals doing business in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions. Areas with difficult socio-economic conditions and areas with extremely difficult socio-economic conditions shall comply with the List of geographical areas eligible for investment incentives promulgated together with Decree No. 118/2015/ND -CP dated November 12, 11 of the Government detailing and guiding the implementation of a number of articles of the Investment Law and documents amending, supplementing or replacing, if any.

- Other small and medium-sized enterprises at the request of the People's Committees of provinces and centrally run cities to the Ministry of Finance, except for enterprises operating in economic zones, industrial parks, and high-tech zones.

The General Department of Taxation shall perform or entrust an organization providing services on e-invoices to provide e-invoices with the tax authority's code without having to pay for the service to the above subjects.

2. Using e-invoices without the agency's code/using an invoice with a code through an e-invoice service provider (for which service must be paid).

Enterprises, economic organizations, business households and individuals that do not fall into the cases specified in Clause 1, Article 14 of Decree No. 123/2020/ND-CP.

Enterprises, economic organizations, other organizations, business households and individuals that are not subject to cessation of use of invoices as prescribed in Clause 1, Article 16 of Decree No. 123/2020/ND-CP, register to use invoices. e-invoices (including registration of e-invoices for the sale of public property, and e-invoices for national reserve sales) through an e-invoice service provider.

In case of using e-invoices with the tax authority's code without paying for services, they can register for the use of e-invoices through the portal of the General Department of Taxation or an organization providing chemical services. e-invoices entrusted by the General Department of Taxation to provide e-invoice services with the tax authority's code without paying for the service.

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.

The content of registration information is made according to Form No. 01/DKTD-HDĐT Appendix IA issued together with Decree No. 123/2020/ND-CP.

Within 01 working day from the date of receipt of registration for the use of e-invoices, the tax authority shall send an electronic notice using the Form No. 01/TB-DKDT Appendix IB issued together with this Decree. through an e-invoice service provider or send an electronic notice directly to an enterprise, economic organization, other organization, business household or individual about accepting or not accepting user registration. electronic bill.

From the time the tax authority accepts the registration for the use of e-invoices according to the provisions of Decree No. 123/2020/ND-CP, enterprises, economic organizations, other organizations, business households and individuals must stop using e-invoices announced for issuance according to previous regulations, destroy paper invoices that have been announced but have not been used (if any).

The order and procedures for destruction are as follows:

Enterprises, economic organizations, business households and individuals whose invoices are no longer in use must destroy invoices. The time limit for destroying invoices is 30 days from the date of notification to the tax authorities.

In case the tax authority has notified that the invoice is expired (except for the case of notice due to the implementation of measures to enforce tax debt), the enterprise, economic organization, business household or individual must Invoice destruction, the time limit for invoice destruction is 10 days from the date on which the tax authority notifies the validity of the invoice or from the date on which the lost invoice is recovered..

In case there is a change in information registered to use e-invoices in Clause 1, Article 15 of Decree No. 123/2020/ND-CP, enterprises, economic organizations, other organizations, business households and individuals make changes to the information and send it back to the tax authority according to Form No. 01/DKTD-HDĐT Appendix IA issued together with Decree No.123/2020/ND-CP via the website of the General Department of Taxation or through an organization. providing e-invoice services, except for the case of stopping using e-invoices as prescribed in Clause 1, Article 16 of Decree No. 123/2020/ND-CP. The portal of the General Department of Taxation receives the registration form for information change and the tax authority shall comply with the provisions of Clause 2, Article 15 of Decree No. 123/2020/ND-CP.

- The authorized party is a party that has an affiliated relationship with the authorizing party, is eligible to use e-invoices and is not in the case of discontinuing use of e-invoices;

- The mandate must be made in writing (contract or agreement) between the authorizing party and the party receiving the mandate;

- The authorization must notify the tax authority when registering to use e-invoices;

- An electronic invoice made by an authorized organization is an electronic invoice with or without a tax authority's code and must show the name, address, tax identification number of the authorizing party and the name, address, and code of the authorizing party. tax number of the authorized party;

The authorizing party, the authorized party is responsible for posting it on the website of their unit or making a public announcement on the mass media. When the authorization period expires or before the time limit for e-invoicing authorization expires as agreed between the parties, the listings and notices on the website of their units or on the mass media shall be canceled. them about the billing authorization;

- In case the authorized invoice is an electronic invoice without the tax authority's code, the authorizing party must transfer the e-invoice data to the managing tax agency directly or through a service-providing organization for transfer. e-invoice data to the tax authority directly managing;

– The authorized party is responsible for making the authorized e-invoice according to the actual arising, according to the agreement with the authorizing party and in compliance with the principles.

– The authorization is defined as a change of registration information for the use of e-invoices, the authorizing party and the authorized party use Form No. 01DKTD/HDĐT issued together with Decree No. 123/2020/ND-CP to notify the tax authority of the authorization to issue e-invoices, including the case of premature termination of the e-invoice mandate as agreed between the parties;

Invoice with code is an electronic invoice that is issued a code by the tax authority before the organization or individual selling goods or providing services sends it to the buyer.

Invoice without code is an electronic invoice sent by an organization selling goods or providing services to a buyer without a tax authority's code.
 

Is a sequence of 34 characters and is unique generated by the system of the tax authority or the system of the unit authorized by the tax authority.