Official Dispatch 5113/TCT-CS guiding some contents about e-invoices

In the process of applying e-invoices according to the provisions of the Law on Tax Administration 2019, Decree No. 123/2020/ND-CP dated October 19, 10 of the Government stipulating invoices, documents and Circular No. 2020/78/TT-BTC dated September 2021, 17 of the Ministry of Finance, the General Department of Taxation received feedback from the Tax Department and enterprises on a number of problems.

The General Department of Taxation encloses this official letter with guidelines for handling a number of issues when applying e-invoices for Tax Departments to study and apply. In case of any problems, the Tax Departments are requested to continue to report them to the General Department of Taxation for timely study and guidance.

APPENDIX

INSTRUCTIONS ON SOME CONTENTS ON ELECTRONIC INVOICES
(Attached to Official Dispatch No: 5113/TCT-CS dated December 27, 12 of the General Department of Taxation)

1. About sending the Notice of receipt and handling results about the error of the e-invoice made (Form 01/TB-SSĐT) to the taxpayer.

Pursuant to the provisions of Article 19 of Decree No. 123/2020/ND-CP dated October 19, 10 of the Government on invoices and documents (hereinafter referred to as Decree No. 2020/123/ND-CP):

– In case the seller discovers that the e-invoice has not been sent to the buyer with a tax code issued by the tax authority and has not been sent to the buyer, the seller has complied with the provisions of Clause 1, Article 19 of Decree No. 123/2020/ND- CP, after receiving Form No. 04/SS-HDDT sent by the seller, the tax authority shall issue a code for a new e-invoice made by the seller and send it to the tax authority as prescribed, canceling the e-invoice. has been issued with an error code stored on the tax authority's system; then the tax authority issues a notice of receipt and handling results according to Form No. 01/TB-SSDT Appendix IB issued together with Decree No. 123/2020/ND-CP to send to the seller.

– In case the electronic invoice with the tax authority's code or the electronic invoice without the tax authority's code sent to the buyer but the buyer or the seller detects that there is an error, in the case the seller performs According to the provisions of Point a, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, after receiving Form No. 04/SS-HDDT sent by the seller, the tax authority shall immediately issue a notice of receipt. and processing results according to Form No. 01/TB-SSDT Appendix IB issued together with Decree No. 123/2020/ND-CP to send to the seller.

- In case the tax authority detects that the e-invoice with the tax authority's code or the e-invoice without the tax authority's code, which the seller has made, has made an error, the tax authority shall comply with the provisions of Clause 3. , Clause 4, Article 19 of Decree No. 123/2020/ND-CP of the Government.

– The head of the tax authority is authorized to authorize subordinate civil servants who are leaders to digitally sign according to the provisions of the law on Form No. 01/TB-SSDT Appendix IB issued together with Decree No. 123/2020/ND-CP to send taxpayers.

2. Regarding the non-use of invoices announced to be issued under Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP after taxpayers have successfully registered to use e-invoices according to Decree No. 123/2020/ND-CP. Decree No. XNUMX/XNUMX/ND-CP and the tax authority sent the Notice of Acceptance to the taxpayer

Clause 3, Article 15 of Decree No. 123/2020/ND-CP stipulates:

“3. From the time the tax authority accepts the registration for the use of e-invoices as prescribed in this Decree, enterprises, economic organizations, other organizations, business households and individuals must stop using electricity bills. If the customer has announced the issuance according to the previous regulations, destroy the paper invoices that have been announced but have not been used (if any). The order and procedures for destruction comply with the provisions of Article 27 of this Decree. ”

Pursuant to Clause 2, Article 59 of Decree No. 123/2020/ND-CP of the Government, provisions of Clause 3, Article 11 of Circular No. 78/2021/TT-BTC dated September 17, 9 of the Ministry of Finance ;

Pursuant to the provisions of Article 29 of Circular No. 39/2014/TT-BTC dated March 31, 3 of the Ministry of Finance (amended and supplemented in Circulars No. 2014/119/TT-BTC dated 2014/25) August 8, Circular No. 2014/26/TT-BTC dated February 2015, 27 of the Ministry of Finance);

Based on the above provisions:

– If the tax authority has accepted the registration of using e-invoices according to the provisions of Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC, the enterprise or economic organization (taxpayers - taxpayers) must stop using e-invoices, destroy printed printed invoices that have been announced for issuance according to Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP of the Government and guiding documents of the Ministry of Finance. Order and procedures for destruction comply with the provisions of Article 27 of Decree No. 123/2020/ND-CP.

– While the Circular No. 39/2014/TT-BTC dated March 31, 3 of the Ministry of Finance is in effect, the Tax Department can instruct taxpayers to send: Notice of invoice cancellation (Form No. TB2014/AC) and Invoice usage report (BC03) according to the guidance in Circular No. 26/39/TT-BTC dated March 2014, 31 of the Ministry of Finance for tax authorities to input into the Management application. press only. At the same time, the tax authority issues a notice that the taxpayer's invoice has expired.

3. About using accounting software when using e-invoice with tax authority's code

The Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC do not stipulate whether a taxpayer needs to have an e-invoice with a tax authority's code when using an e-invoice. accounting software connected to e-invoice making software. Therefore, in case the taxpayer uses an e-invoice with a tax authority's code, it is not necessary to have an accounting software, but only an e-invoice-making software with an Internet connection to create and send an e-invoice to the tax authority for approval. issue codes and ensure the transmission of e-invoice data to buyers, use e-invoices with codes of tax authorities.

4. Regarding the simultaneous use of two types of e-invoices with and without the tax authority's code

Clause 1, Clause 2, Article 91 of the Law on Tax Administration 2019 stipulates:

“Article 91. Application of e-invoices when selling goods and providing services

1. Enterprises and economic organizations shall 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, unless otherwise specified. specified in Clauses 2 and 4 of this Article.

2. Enterprises doing business in the fields of electricity, petroleum, post and telecommunications, clean water, finance and credit, insurance, healthcare, e-commerce business, supermarket business, commerce, transportation air, road, rail, sea, waterway and businesses and economic organizations that have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software system, electronic invoicing software to meet e-invoice creation and lookup, store e-invoice data according to regulations and ensure the transmission of e-invoice data to buyers and when going to the tax office, they are allowed to use e-invoices without the tax authority's code when selling goods or providing services, regardless of the value of each sale of goods or provision of services, except in cases of risk. high tax risk according to regulations of the Minister of Finance and the case of registration of using e-invoices with the tax authority's code."

Pursuant to the above provisions: Enterprises and economic organizations use e-invoices with tax authorities' codes when selling goods and providing services. In case an enterprise has many business activities, then: for business activities in the fields or satisfying the provisions of Clause 2, Article 91 of the Tax Administration Law 2019 above, the enterprise shall register to use invoices. electronically without the tax authority's code; For other business activities that do not belong to the fields or do not meet the requirements of Clause 2, Article 91 of the Tax Administration Law 2019 above, enterprises shall register to use e-invoices with the tax authority's code.

It is recommended that the Tax Department review the reality to consider which businesses have the need to register to use both types of e-invoices with and without the tax authority's code. In the immediate future, the tax authority will guide taxpayers to register to use e-invoices with/without the tax authority's code according to the list of tax authorities classified and input into the e-invoice system. Based on actual implementation, the General Department of Taxation will upgrade the application to ensure that taxpayers are registered to use both types of e-invoices with and without the tax authority's code. After that, the Tax Department will review and guide taxpayers to convert if necessary.

5. Regarding the use of multiple e-invoices with the tax authority's code when applying for invoices each time they arise

Pursuant to the provisions of Clause 2, Article 13 of the Government's Decree No. 123/2020/ND-CP dated October 19, 10 on invoices and documents:

In case an enterprise is forced to owe tax by stopping the use of invoices that provide goods and services to many different customers, when applying for an electronic invoice with the tax authority's code for each issuance, If the enterprise is born, the enterprise is requested to use many e-invoices at one time and the enterprise must pay the full amount of tax payable as prescribed or pay 18% of the revenue on the used invoice as prescribed at point d, clause 4. 34 Article 126 of Decree No. 2020/19/ND-CP dated October 10, 2020 of the Government.

The General Department of Taxation will study to amend the Electronic Invoice Management Process issued together with Decision No. 1447/QD-TCT dated October 5, 10 and other contents to simplify the sequence of steps for issuing invoices. applications according to the actual arising time, deployed at the Tax Departments.

6. Regarding the fact that the tax authority has notified the taxpayer (NTT) to apply the e-invoice with the code, but the taxpayer registers to apply the e-invoice without the code

Pursuant to the provisions of Article 91 of the Law on Tax Administration in 2019:

– When receiving the registration for using e-invoices (under Form No. 01/DK-HDDT issued together with Decree No. 123) from the taxpayer being an organization or an enterprise that has registered an e-invoice without an e-invoice code, the tax authority shall compare it with the notice. Notice on the use of invoice form (with or without code) sent to taxpayers and instruct taxpayers to receive notification of acceptance from tax authorities to change registration information for using invoices with code. of the tax authority to send back to the tax authority in case the tax authority has notified the taxpayer to use the e-invoice with the tax authority's code.

The e-invoice system has added a function for tax authorities to enter a list of taxpayers using invoices with code and further compare this condition before creating a notice of acceptance or disapproval of the taxpayer's registration for using electronic invoices. . The e-invoice system has also upgraded to support the leadership, tax officials can actively choose to accept/disapprove the taxpayer's e-invoice registration according to the actual processing of the taxpayer's e-invoice registration.

– In case the taxpayer does not send changes in information to register the use of an e-invoice with the tax authority's code (in the case where the tax authority has notified the taxpayer to use an e-invoice with the tax authority's code), the tax authority shall evaluate the level of risk to issue a decision on inspection at the enterprise's headquarters in accordance with the Circular No. 31/2021/TT-BTC dated May 17, 5 of the Ministry of Finance, providing for the application of risks in tax administration to audit. inspect the satisfaction of IT infrastructure conditions specified in Clause 2021, Article 2 of the Law on Tax Administration. In case the taxpayer does not meet the conditions to use the e-invoice without the tax authority's code, the tax authority shall notify in writing of the request for the taxpayer to switch to the application of the e-invoice with the tax authority's code.

7. Regarding the use of e-invoices by enterprises that share the same accounting software, invoicing software for the entire system from the parent company to its branches and subsidiaries.

In case an enterprise follows the model of a parent company with branches, does the subsidiary use the same accounting and invoicing software for the entire system from the parent company to its branches and subsidiaries? Subsidiaries and parent companies are located in 6 provinces and cities in the area applying e-invoices according to the Decision of the Minister of Finance, but branches and subsidiaries whose headquarters are not located in 6 provinces and cities shall:

– In case the entire enterprise system (parent company, branches, subsidiaries) meets the requirements for industries and IT systems according to Clause 2, Article 91 of the Law on Tax Administration and the IT system of the entire system If the system of enterprises has been upgraded or newly built to meet the e-invoice elaboration according to Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC, the whole enterprise system will register to apply e-Invoice there is no tax authority code according to the Decision of the Minister of Finance.

– In case the parent company, branch does not meet the requirements for the industry and the conditions for the IT system as prescribed in Clause 2, Article 91 of the Law on Tax Administration, the e-invoice with the tax authority's code shall be used. The branch will deploy when the parent company deploys according to the tax authority's roadmap.

– In case the entire enterprise system (parent company, branches, subsidiaries) meets the industry conditions but the IT system of the entire enterprise system has not been upgraded or built to meet the requirements of the industry. In response to the elaboration of e-invoices according to Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC, depending on the specific situation at the enterprise, the Tax Department guides enterprises to apply according to actual arising but ensure compliance with regulations on subjects applying e-invoices as prescribed in Article 91 of the Law on Tax Administration.