Decree No. 123/2020 / ND-CP on invoices and documents

DECREE

PROVISIONS ON INVOICES AND DOCUMENTS

Pursuant to the Law on Government Organization dated June 19, 6;

Pursuant to the Law on Tax Administration dated June 13, 6;

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 Law on Value Added Tax, Law on Special Consumption Tax and Law on Tax Administration dated April 26, 11;

Pursuant to the June 20, 11 Accounting Law;

Pursuant to the November 29, 11 Law on Electronic Transactions;

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

At the proposal of the Minister of Finance;

The Government promulgates a Decree providing for invoices and vouchers.

Chapter I

GENERAL PROVISIONS #

Article 1. Scope

This Decree prescribes the management and use of invoices when selling goods and providing services; the management and use of vouchers when carrying out tax, fee and charge collection procedures and stipulate the tasks, powers and responsibilities of agencies, organizations and individuals in the management and use of chemicals. application, voucher.

Article 2. Subject of application

1. Organizations and individuals selling goods and providing services include:

a) Enterprises established and operating under Vietnamese law; branches and representative offices of foreign enterprises operating in Vietnam;

b) Cooperatives, unions of cooperatives;

c) Business households, individuals, cooperative groups;

d) Public non-business units that sell goods or provide services;

d) The organization is not an enterprise but has business activities.

2. Organizations and individuals that purchase goods and services.

3. Organize the collection of taxes, fees and charges.

4. Taxpayers, fees and charges.

5. The organization is responsible for withholding personal income tax.

6. Organizing receipt and printing of invoices and vouchers; organizations providing self-printing voucher software; providing electronic invoice and voucher services.

7. Tax authorities include General Department of Taxation, Department of Taxation, and Sub-Departments of Taxation (including regional Tax Departments).

8. Customs authorities include the General Department of Customs, the Customs Department, the Post-Clearance Inspection Department, and the Customs Sub-Department.

9. Organizations and individuals involved in the management and use of invoices and vouchers.

Article 3. Explain words

In this Decree, the terms below are construed as follows:

1. Invoice is an accounting document made by an organization or individual selling goods or providing services, and recording information on goods sale or service provision. Invoices are presented in the form of electronic invoices or invoices printed by tax authorities.

2. E-invoice is an invoice with or without the tax authority's code expressed in the form of electronic data made by an organization or individual selling goods or providing services by electronic means for recording. receive information on the sale of goods and provision of services in accordance with the law on accounting and tax law, including the case where the invoice is generated from the cash register connected to the electronic data transfer agency. tax, in which:

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

The tax authority's code on the e-invoice includes the transaction number, which is a unique sequence of numbers generated by the tax authority's system, and a string of characters encoded by the tax authority based on the seller's information on the invoice. receipt.

b) An electronic invoice without a tax authority's code is an electronic invoice sent to a buyer by a goods-selling or service-providing organization without the tax authority's code.

3. Invoices ordered by tax authorities are invoices presented in paper form ordered by tax authorities to be sold to organizations and individuals that are eligible and can buy invoices from tax authorities according to regulations. in Article 23 of this Decree for use when selling goods or providing services.

4. Documents are documents used to record information about withheld taxes, tax revenues, fees and charges belonging to the state budget according to the provisions of tax administration law. Documents prescribed in this Decree include personal income tax withholding documents, tax, charge and fee receipts presented in electronic form or ordered or printed.

5. Electronic vouchers include vouchers and receipts according to Clause 4 of this Article, which are presented in the form of electronic data, granted to taxpayers by organizations or individuals responsible for withholding tax, or issued by organizations and individuals responsible for withholding tax. collect taxes, fees and charges, and issue them to the payer by electronic means in accordance with the law on fees and charges and the tax law.

6. Ordered and self-printed vouchers include vouchers and receipts specified in Clause 4 of this Article that are presented in paper form and printed according to a form used by the tax agency or tax, charge or fee collection organization for use. or print it yourself on computer equipment, cash registers or other devices when deducting taxes, when collecting taxes, fees and charges in accordance with the law on fees, charges and tax laws.

7. Lawful invoices and documents are invoices and vouchers that are correct and complete in form and content as prescribed in this Decree.

8. Forged invoices and vouchers are invoices and vouchers that are printed or created according to the form of invoices and vouchers already announced for release by other organizations or individuals, or printed or created with the same number of the same signature. Invoices and vouchers or forging e-invoices and e-vouchers.

9. Illegal use of invoices and vouchers is the use of fake invoices and vouchers; using invoices and vouchers that are not yet valid or expired; using invoices that have been discontinued during the period of being coerced by the measure of discontinuing the use of invoices, except in cases where the use of invoices is permitted under the notice of tax authorities; using e-invoices without registration with tax authorities; using e-invoices without the tax authority's code in the case of using an e-invoice with the tax authority's code; use invoices for purchase of goods and services with a date made on the invoice from the date the tax authority determines that the seller is not operating at the business address registered with the competent state agency; use invoices and vouchers for purchase of goods and services with a date on which the invoice or voucher is made before the date that the invoice maker or voucher is determined not to operate at the business address registered with the competent state agency. authority or there has been no notice from the tax authority that the invoice and document maker does not operate at the business address registered with the competent authority but the tax authority or the police or other relevant agencies Another function has concluded that invoices and vouchers are not legal.

Illegal use of invoices and vouchers is the use of: Invoices or vouchers that do not contain all required contents as prescribed; invoices for erasure or repair not in accordance with regulations; using fake invoices and vouchers (invoices and vouchers with economic operations criteria and contents recorded but the purchase and sale of goods and services are partly or completely unreal); using invoices that do not reflect the actual value incurred or making false invoices or making fake invoices; use invoices with differences in value of goods or services or deviations from mandatory criteria between copies of invoices; use invoices for rotation when transporting goods in circulation or use invoices of these goods and services to prove other goods and services; use invoices and documents of other organizations and individuals (except for invoices of tax authorities and authorized invoices) to legalize purchased goods or services or sold goods and services. out; using invoices and vouchers that tax authorities or police or other authorities have concluded is illegal use of invoices and vouchers.

10. Cancellation of invoices and vouchers makes those invoices and vouchers invalid.

11. Destruction of 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.

12. E-invoice service provider means an organization that provides solutions in creating, connecting, receiving, transmitting, receiving, storing and processing data of e-invoices with tax authority's codes. and no tax authority code. Organizations providing e-invoice services include: Organizations providing e-invoice solutions with tax authority's code and no tax authority's code for sellers and buyers; organize the connection, receipt, transmission and storage of e-invoice data with tax authorities.

13. Database of e-invoices and e-documents is a collection of data and information about e-invoices of organizations, enterprises and individuals when selling goods, providing services and providing information. about electronic documents used by organizations and individuals.

Article 4. Principles of making, managing and using invoices and vouchers

1. When selling goods or providing services, the seller must issue an invoice to deliver to the buyer (including cases of goods and services used for promotion, advertising, samples, goods or services. services used for giving, giving, giving, exchanging, paying for employees' wages and internal consumption (except for goods circulating internally to continue the production process); exporting goods in the form of loans , lending or returning goods) and must fully record the information as prescribed in Article 10 of this Decree. In case of using e-invoices, it must follow the standard data format of the tax authorities as prescribed in Clause 12 of this Article. Article XNUMX of this Decree.

2. When deducting personal income tax, when collecting taxes, fees and charges, tax withholding organizations, fee and fee collection organizations and tax collectors must make tax withholding vouchers and tax collection receipts Charges and fees shall be delivered to persons with incomes subject to tax withholding, taxpayers and payers of fees and charges, and must be fully recorded as prescribed in Article 32 of this Decree. In case of using electronic receipts, it must follow the standard data format of the tax authorities. In case individuals authorize tax finalization, personal income tax withholding documents will not be issued.

For individuals who do not sign a labor contract or sign a labor contract for less than 03 months, the income paying organization or individual may choose to issue a tax withholding voucher for each tax deduction or issue a withholding voucher. for multiple deductions in a tax period. For individuals who sign labor contracts of 03 months or more, income-paying organizations and individuals shall only issue individuals with a tax withholding voucher in a tax period.

3. Before using invoices and receipts, enterprises, economic organizations, other organizations, business households, individuals and organizations that collect taxes, fees and charges must register for use with tax authorities. or issue notices as prescribed in Articles 15, 34 and Clause 1, Article 36 of this Decree. For invoices and receipts printed by the tax authority, the tax authority shall issue a notice of issuance according to Clause 3, Article 24 and Clause 2, Article 36 of this Decree.

4. Business organizations, households and individuals, in the process of using them, must report on the use of purchased invoices from the tax authorities, on the use of ordered or self-printed receipts or purchase receipts from the tax authority. customs duties as prescribed in Articles 29 and 38 of this Decree.

5. The registration, management and use of e-invoices and e-documents must comply with the provisions of the law on electronic transactions, accounting, tax, tax administration and this Decree. .

6. Invoice data, vouchers when selling goods, providing services, document data when performing tax payment, tax deduction and payment of taxes, fees and charges is the database. to serve tax management and provide invoice and voucher information to relevant organizations and individuals.

7. Goods seller or service provider is an enterprise, economic organization or other organization that is authorized to authorize a third party to issue e-invoices for the sale of goods and provision of services. Invoices authorized to be made by a third party must still show the name of the seller as the authorizing party. The authorization must be determined in writing between the authorizing party and the authorized party, showing full information about the authorization invoice (the purpose of the mandate; the duration of the mandate; the method of payment of the authorization invoice). ) and must notify the tax authority when registering to use e-invoices. In case the authorized invoice is an electronic invoice without the tax authority's code, the authorizing party must transfer the electronic invoice data to the tax authority through the service provider. The Ministry of Finance specifically guides this content.

8. Charge and fee-collecting organizations may authorize a third party to make charge and fee receipts. Receipts authorized to a third party still bear the name of the fee-collecting organization that is the authorizing party. The authorization must be determined in writing between the authorizing party and the authorized party, showing full information about the authorization receipt (the purpose of the mandate; the duration of the mandate; the method of payment of the authorization receipt). ) and must notify the tax authority when notifying the issue of receipts.

Article 5. Prohibited acts in the field of invoices and vouchers

1. For tax officials

a) Causing troubles and difficulties for organizations and individuals to purchase invoices and documents;

b) Acts of covering up or colluding for organizations or individuals to use illegal invoices and documents;

c) Accepting bribes when inspecting and checking invoices.

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

a) Committing fraudulent acts such as using illegal invoices or using illegal invoices;

b) Obstructing tax officials from performing their official duties, specifically acts of obstructing tax officials' health and dignity while inspecting and examining 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 in order to gain illicit benefits.

Article 6. Preservation and storage of invoices and documents

1. Invoices and vouchers are preserved and archived to ensure:

a) Safety, confidentiality, integrity, completeness, no change or deviation during the storage period;

b) Properly and fully archived according to the provisions of the accounting law.

2. Electronic invoices and electronic documents are preserved and archived by electronic means. Agencies, organizations and individuals are entitled to choose and apply the form of preservation and archiving of electronic invoices and electronic documents in accordance with the characteristics of their operations and the ability to apply technology. E-invoices and electronic documents must be ready to be printed on paper or searchable upon request.

3. Invoices ordered to be printed by tax authorities, and vouchers printed on order or printed by themselves must be preserved and archived in accordance with the following requirements:

a) Invoices and vouchers that have not been prepared are stored and preserved in warehouses according to the regime of storing and preserving valuable documents.

b) Invoices and vouchers made in accounting units shall be archived according to regulations on storage and preservation of accounting documents.

c) Invoices and vouchers made in organizations, households and individuals that are not accounting units shall be archived and preserved as private property of such organizations, households and individuals.

Article 7. Converting e-invoices and electronic documents into paper invoices and vouchers

1. Lawful e-invoices and electronic documents shall be converted into paper invoices or documents when there are economic and financial requirements arising or at the request of tax administration agencies or inspection agencies. audit, inspect, examine, investigate and in accordance with the law on inspection, examination and investigation.

2. The conversion of e-invoices and e-documents into paper invoices and documents must ensure the correct match between the contents of the e-invoices and e-documents and the paper invoices and documents after the transfer. change.

3. If an electronic invoice or electronic document is converted into a paper invoice or voucher, then the paper invoice or voucher is only valid for keeping for bookkeeping and monitoring in accordance with the provisions of the law on accounting. The law on electronic transactions is not valid for transactions and payments, except for the case where the invoice is generated from the cash register with an electronic data transfer connection with the tax authority as prescribed in this Decree. .

Chapter II

PROVISIONS ON FEMALE INVOICES #

Section 1. GENERAL PROVISIONS

Article 8. Types of invoices

Invoices specified in this Decree include the following types:

1. Value-added invoice is an invoice for organizations that declare value-added tax by the deduction method to use for the following activities:

a) Selling goods and providing services in the domestic market;

b) International transportation activities;

c) Exporting into the non-tariff zone and cases considered as exports;

d) Exporting goods and providing services abroad.

2. Sales invoices are invoices for organizations and individuals as follows:

a) Organizations and individuals declare and calculate value added tax by the direct method used for the following activities:

- Selling goods and providing services in the country;

– International transportation activities;

- Export into the non-tariff zone and the cases are considered as exports;

- Exporting goods and providing services to foreign countries.

b) Organizations and individuals in the free trade zone when selling goods or providing services to the inland and when selling goods and providing services between organizations and individuals in the free trade zone, exporting When importing goods or providing services abroad, the invoice clearly states "For organizations and individuals in the non-tariff zone".

3. E-invoices for the sale of public property are used when selling the following properties:

a) Public property at agencies, organizations and units (including state-owned houses);

b) Infrastructure assets;

c) Public property assigned by the State to the enterprise to manage, excluding the state capital component in the enterprise;

d) Assets of projects using state capital;

dd) Property for which the entire people's ownership rights are established;

e) Public property is recovered under a decision of a competent agency or person;

g) Supplies and materials recovered from the disposal of public property.

4. The national reserve sale electronic invoice is used when the agencies and units of the system of state reserve agencies sell the national reserve goods according to the provisions of law.

5. Other types of invoices, including:

a) Stamps, tickets and cards with the form and content specified in this Decree;

b) Air freight receipts; receipts of international freight charges; vouchers for collection of banking service fees, except for the case specified at point a of this clause, whose form and content are prepared in accordance with international practices and relevant provisions of law.

6. Documents to be printed, issued, used and managed such as invoices, including delivery notes cum internal transportation, delivery notes sent to agents for sale.

7. The Ministry of Finance shall guide the display form of invoices for the subjects mentioned in Article 2 of this Decree for reference during implementation.

Article 9. Time of invoicing

1. The time of making invoices for the sale of goods (including the sale of state assets, confiscated assets, replenishment of state funds and sale of national reserve goods) is the time of transfer of ownership or use rights. use the goods for the purchaser, regardless of whether money has been received or not.

2. Time of invoicing for service provision is the time of completion of service provision, regardless of whether money has been collected or not. In case a service provider collects money before or during service provision, the time of making an invoice is the time of collecting money (excluding the case of collecting a deposit or advance to secure the performance of the supply contract). provides the following services: accounting, auditing, financial and tax consulting; valuation; survey, technical design; supervision consultancy; construction investment project formulation).

3. In case of multiple deliveries or handover of each service item or stage, each delivery or handover must issue an invoice for the volume and value of the delivered goods or services respectively.

4. Invoice time for some specific cases is as follows:

a) For cases of providing services in large quantities and arising frequently, it is necessary to have time to compare data between service providers and customers and partners as in the case of supporting service providers. direct support for air transport, aviation fuel supply for airlines, electricity supply activities (except for those specified at point h of this clause), water, television services, postal services delivery (including agency services, collection and payment services), telecommunications services (including value-added telecommunications services), logistics services, information technology services (except for the case specified at point b of this clause) is sold in a certain period, the time of making invoices is the time to complete the data reconciliation between the parties, but no later than the 07th day of the month following the month in which the supply is generated. providing services or no later than 07 days from the end of the convention period. The convention period to serve as a basis for calculating the quantity of goods and services provided is based on an agreement between the unit selling goods or providing services with the buyer.

b) For telecommunications services (including value-added telecommunications services), information technology services (including payment intermediary services used on telecommunications and information technology platforms) must perform the reconciliation of connection data between service providers, the time of invoicing is the time to complete the reconciliation of data on service charges according to economic contracts between service business establishments. but no later than 2 months from the month in which connection service charges arise.

In case of providing telecommunications services (including value-added telecommunications services) through the sale of prepaid cards, collecting roaming charges when customers register to use the service without the customer's request to export VAT invoices or do not provide name, address, tax identification number, at the end of each day or periodically in a month, the service business establishment shall jointly make a VAT invoice recording the total revenue arising from each service the buyer does not provide. take the invoice or do not provide the name, address, tax identification number.

c) For construction and installation activities, the time of making invoices is the time of acceptance and handover of works, work items, completed construction and installation volumes, regardless of money collected. or have not received the money.

d) For organizations trading in real estate, building infrastructure, building houses for sale or transfer:

d.1) In case the ownership or use rights have not been transferred: If the payment is made according to the project implementation schedule or the payment schedule stated in the contract, the time of invoice issuance is the date of collection or according to the payment schedule. payment agreement in the contract.

d.2) In case the ownership or use rights have been transferred: The time of making invoices shall comply with Clause 1 of this Article.

dd) The time for making invoices for business organizations purchasing air transport services exported through websites and e-commerce systems is made according to international practices within 05 consecutive days from the date of issuance. the date the air transport service voucher is published on the website system and e-commerce system.

e) For activities of prospecting, exploration, extraction and processing of crude oil: Time of issuing invoices for sale of crude oil, condensate and products processed from crude oil (including off-sale of products under Government commitment) is the time when the buyer and seller can determine the official selling price, regardless of whether money has been collected or not.

For the sale of natural gas, associated gas, and coal gas transported by gas pipelines to the buyer, the time of invoice is the time when the buyer and seller determine the monthly delivery volume but at the latest. no later than 07 days from the date the seller sends the notice of monthly gas delivery.

In case the guarantee agreement and the commitment of the Government have other provisions on the time of invoice, the provisions of the guarantee agreement and the commitment of the Government shall be followed.

g) For commercial, retail and food service business establishments under the model of a store system that sells directly to consumers, the accounting for all business activities is carried out at the head office. (Headquarters directly signs contracts to buy and sell goods and services; invoices for sale of goods and services are issued by each store to customers via the cash register system of each store in the name of the head office) , the cash register system connected to the computer has not yet met the conditions for connection of data transfer with the tax agency, each transaction of selling goods, providing food and drinks has printed cash receipts for customers, voucher data. If the cash register is stored in the system and the customer does not need to receive an electronic invoice, at the end of the day, the business establishment shall base on the information from the payment slip to synthesize and issue an electronic invoice for the goods sale transactions, providing food and drink during the day, in case the customer requests to make an electronic invoice, the business establishment shall issue an electronic invoice and deliver it to the customer.

h) For electricity sale activities of power generation companies on the electricity market, the time of e-invoicing is determined based on the time of reconciliation of payment data between the electricity system operator and the market. the electricity market, the generating unit and the electricity purchasing unit according to the regulations of the Ministry of Industry and Trade or the electricity purchase and sale contract guided and approved by the Ministry of Industry and Trade, but no later than the last day of the deadline for tax declaration and payment. for the month in which the tax liability arises in accordance with the tax legislation. Particularly for electricity sale activities of power generation companies with commitments to guarantee by the Government on the time of payment, the time of e-invoicing shall be based on the Government's guarantee, guidance and approval of the Ministry of Industry and Trade. and power purchase and sale contracts signed between the electricity buyer and the electricity seller.

i) The time of making an electronic invoice for the case of selling petrol and oil at retail stores to customers is the time of ending the sale of petrol and oil for each sale. The seller must ensure that the electronic invoice is fully stored for the case of selling gasoline to a customer who is a non-business individual or a business individual and can be looked up when required by a competent authority.

k) In the case of providing air transport services or insurance services through an agent, the time of making an invoice is the time of completing the data reconciliation between the parties but no later than the 10th of the month. month after birth.

l) In case of providing banking, securities, insurance, money transfer services via e-wallets, the service of stopping and re-supplying electricity of electricity distribution unit to non-business individual buyers ( or business individuals) but there is no need to get invoices, at the end of the day or at the end of the month, the unit will issue a total invoice based on detailed information of each transaction arising during the day or month in the data management system. unit's data. The service provider must be responsible for the accuracy of transaction information and provide a detailed summary of the services provided when requested by the authorities. In case a customer requests to get an invoice for each transaction, the service provider must issue an invoice to the customer.

m) For passenger transport business by taxi using billing software as prescribed by law:

– At the end of the trip, enterprises and cooperatives engaged in the business of transporting passengers by taxi using the billing software will send information about the trip to the customer and send it to the tax office according to the regulations. tax authority data format. The information includes: name of transport business unit, vehicle control plate, trip distance (in km) and total amount to be paid by passengers.

– In case the customer receives an electronic invoice, the customer updates or sends the full information (name, address, tax code) into the software or the service provider. Based on information submitted or updated by customers, enterprises or cooperatives engaged in the business of passenger transport by taxi using billing software will send invoices of trips to customers, and at the same time transfer data to customers. invoices to tax authorities as prescribed in Article 22 of this Decree.

n) For medical facilities providing medical examination and treatment services that use medical examination and treatment management software and hospital fee management, each medical examination and treatment transaction and perform imaging, screening and testing services have printed payment receipts (collection of hospital fees or examination and test fees) and stored on the information technology system, if the customer (the person who comes for medical examination and treatment) does not need to get the bill, then at the end of the day, the establishment health services based on information on medical examination and treatment and information from payment receipts to synthesize e-invoices for medical services performed during the day, in case the customer requests to issue an electronic invoice, the facility medical electronic invoices delivered to customers.

o) For non-stop electronic road user service toll collection, the e-invoice date is the day the vehicle passes through the toll station. In case a customer using the road toll collection service in the electronic form without stopping has one or more vehicles using the same service many times a month, the service provider may issue an electronic invoice according to the prescribed schedule. period, the e-invoice date at the latest is the last day of the month in which the fee collection service is generated. The content of the invoice lists in detail each turn of vehicles passing through the tollgates (including: the time the vehicle passes through the station, the price of the road use fee of each vehicle).

Article 10. Contents of invoices

1. Invoice name, invoice symbol, invoice model number symbol. As follows:

a) Invoice name is the name of each type of invoice specified in Article 8 of this Decree, which is shown on each invoice, such as: VALUE INVOICE, VALUE INVOICE, TAX REFUND, INVOICE. VALUE-INCLUDED COLLECTION COLLECTION, SALE INVOICE, PUBLIC PROPERTY SALE INVOICE, TEMPLATE, TICKET, CARDS, NATIONAL REPRESENTATIVE SALE INVOICE.

b) The invoice model number and invoice symbol shall comply with the guidance of the Ministry of Finance.

2. Invoice names applied to invoices printed by tax authorities must comply with the guidance of the Ministry of Finance.

3. Invoice number

a) Invoice number is the ordinal number shown on the invoice when the seller issues the invoice. Invoice numbers are written in Arabic numerals with a maximum of 8 digits, starting from 1 on January 01 or the date of starting to use the invoice and ending on December 01 of each year, up to number 31 12 99. Invoices are made in sequential order from small numbers to large numbers in the same invoice symbol and invoice number symbol. Particularly for invoices printed by the tax authorities, the invoice number is pre-printed on the invoice and the invoice buyer can use it until the end from the time of purchase.

In case a business organization has many sales establishments or many establishments are allowed to simultaneously use the same type of electronic invoice with the same symbol by the method of random retrieval from an electronic invoicing system, the Invoices are made in sequential order from the smallest number to the largest number according to the time the seller digitally and electronically signs the invoice.

b) In case the invoice number is not made according to the above principles, the e-invoice system must ensure the principle of increasing over time, each invoice number must be made and used only once and up to 8 digits.

4. Seller's name, address, tax identification number

The invoice must show the name, address, and tax identification number of the seller according to the name, address, and tax identification number stated in the business registration certificate, branch operation registration certificate, and business registration certificate. business household registration, tax registration certificate, tax identification number notification, investment registration certificate, cooperative registration certificate.

5. Buyer's name, address, tax identification number

a) In case the buyer is a business establishment with a tax code, the buyer's name, address, and tax identification number shown on the invoice must comply with the enterprise registration certificate or certificate of tax registration. branch operation, business household registration certificate, tax registration certificate, tax identification number notification, investment registration certificate, cooperative registration certificate.

In case the buyer's name and address are too long, the seller's invoice shall briefly write some common nouns such as: "Ward" to "P"; “District” to “Q”, “City” to “TP”, “Vietnam” to “VN” or “Share” to be “CP”, “Limited Liability” to “Limited”, “industrial park” ” to “IZ”, “production” to “Production”, “Branch” to “CN”… but must ensure full house number, street name, ward, commune, district, district, city, identification, identification be exactly the name and address of the business and in accordance with the business registration and tax registration of the enterprise.

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

6. Name, unit of calculation, quantity and unit price of goods or services; into cash without value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax, total payment including price tax incremental value.

a) Name, unit of measure, quantity and unit price of goods or services

- Name of goods and services: On the invoice, the name of goods and services must be shown in Vietnamese. In case of selling goods of different types, the name of goods must show details for each category (for example, Samsung phones, Nokia phones, etc.). In the case of goods subject to registration of the right to use and ownership, the invoice must show the typical numbers and symbols of the goods that are required by law when registering. For example: chassis number, engine number of a car, motorcycle, address, house grade, length, width, number of floors of a house...

In case it is necessary to write more foreign words, the foreign words must be placed on the right side in parentheses () or placed right below the Vietnamese line and the font size is smaller than the Vietnamese word. In case the goods and services being traded have regulations on goods or service codes, the invoice must include the name and code of the goods and services.

– Unit of calculation: The seller shall base on the nature and characteristics of the goods to determine the unit name of the goods shown on the invoice in terms of a unit of measurement (for example: tons, quintals). , bird's nest, kg, g, mg or amount, ounce, piece, child, 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.

– Quantity of goods and services: The seller writes the quantity in Arabic numerals based on the above-mentioned units. Specific goods and services such as electricity, water, telecommunications services, information technology services, television services, postal and delivery services, banking, securities, and insurance are sold on a periodic basis. In certain cases, the invoice must specify the period of providing goods and services. For services produced by period, the list may be used to list the types of goods and services sold together with the invoice; the list is kept together with the invoice to serve the inspection and comparison of the competent authorities.

Invoices must clearly state “enclosed with a list of number…, date…month…year”. The list must contain the name, tax identification number and address of the seller, the name of the goods or services, quantity, unit price, cost of the goods or services sold, the date of making, and the name and signature of the person making the list. . In case the seller pays value-added tax by the deduction method, the list must have the criteria "value-added tax" and "value-added tax". The total payment amount is correct with the amount stated on the value-added invoice. Goods and services sold are listed on the List in the order of sale of the day. The list must clearly state “enclosed with the invoice number of days…months…years”.

- Unit prices of goods and services: The seller writes down the unit prices of goods and services according to the above-mentioned units. In case the goods and services use a list to list the sold goods and services together with the invoice, the unit price is not necessary on the invoice.

b) Value-added tax rate: The value-added tax rate shown on the invoice is the value-added tax rate corresponding to each type of goods and services in accordance with the law on value-added tax. increase.

c) Amount without value-added tax, the total amount of value-added tax according to each tax rate, the total amount of value-added tax, the total payment with value-added tax, expressed by Vietnam dong in Arabic numerals, except for the case of sale of goods in foreign currency that is not required to be converted into Vietnamese dong, the original currency shall be expressed.

dd) The total payment amount on the invoice is expressed in Vietnam dong in Arabic numerals and in Vietnamese words, except for the case where the sale of goods is received in foreign currency which is not required to be converted into Vietnam dong, the total payment shall be made. expressed in original currency and in foreign languages.

dd) In case the business establishment applies the form of commercial discount for customers or promotion as prescribed by law, the commercial discount or promotion amount must be clearly shown on the invoice. The determination of the value-added tax calculation price (into cash excluding value-added tax) in the case of application of commercial discounts for customers or promotions shall comply with the provisions of the law on value-added tax. .

e) In case the air transport enterprise uses the ticket issuance system established in accordance with international practices, the service fees collected on the air transport document (system administration fee, transportation document verification fee) and other fees) and the receipts for airport service fees of air transport enterprises (such as passenger service fees, security screening fees and other fees) stated on the invoice is the payment price. VAT included. Airlines are not allowed to round to the thousandth for receipts on transport documents according to the regulations of the International Air Transport Association (IATA).

7. Signature of the seller, signature of the buyer, specifically:

a) For invoices printed by tax authorities, the invoice must have the signature of the seller, the seal of the seller (if any), and the signature of the buyer (if any).

b) For electronic invoices:

In case the seller is an enterprise or organization, the seller's digital signature on the invoice is the enterprise or organization's digital signature; In case the seller is an individual, the individual's or authorized person's digital signature shall be used.

In case of e-invoices it is not necessary to have the digital signature of the seller and the buyer must comply with the provisions of Clause 14 of this Article.

8. The time of making invoices comply with the instructions in Article 9 of this Decree and are displayed in the format of day, month and year of the calendar year.

9. Time of digital signing on e-invoices is the time when sellers and buyers use digital signatures to sign on e-invoices displayed in the format of day, month and year of the calendar year. In case an e-invoice has been issued with a different time of digital signature on the invoice than the time of invoice issuance, the time of tax declaration is the time of invoice issuance.

10. Tax authority's code for e-invoices with tax authority's code as prescribed in Clause 2, Article 3 of this Decree.

11. Fees and charges belonging to the state budget, trade discounts and promotions (if any) as guided at Point e, Clause 6 of this Article and other relevant contents (if any).

12. Name and tax identification number of the invoice printing organization, for invoices printed by the tax authorities.

13. Letters, numbers and currency shown on the invoice

a) The text displayed on the invoice is Vietnamese. In case it is necessary to write more foreign words, the foreign words shall be placed on the right side in parentheses ( ) or placed directly below the Vietnamese line and the font size is smaller than the Vietnamese word. In case the word on the invoice is unsigned Vietnamese, the unsigned letters on the invoice must ensure that it does not lead to misunderstanding of the content of the invoice.

b) Digits displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller has the choice: after the thousands, million, billion, trillion, million billion, billion billion must put a period (.), if there is a digit after the unit digit, put a comma (,) after the unit digit or use a character separator Of course, a comma (,) after the thousands, million, billion, trillion, million billion, billion billion, and use a period (.) after the unit digit on accounting vouchers.

c) The currency stated on the invoice is Vietnam Dong, the national symbol is “đ”,

- In case economic and financial transactions are denominated in foreign currencies according to the provisions of the law on foreign exchange, the unit price, the total amount of value-added tax, and the total amount of value-added tax according to each type of tax. added value, the total amount of payment is recorded in foreign currency, the currency unit is inscribed in the foreign currency. The seller also shows on the invoice the exchange rate of foreign currency to Vietnam dong at the rate prescribed by the Law on Tax Administration and its guiding documents.

– International standard foreign currency symbol code (for example: 13.800,25 USD – Thirteen thousand eight hundred US dollars and twenty-five cents, for example: 5.000,50 EUR- Five thousand euros and fifty coins).

- In case goods are sold in foreign currency according to the provisions of the law on foreign exchange and tax is paid in foreign currency, the total payment amount shown on the invoice is in foreign currency, not converted into Vietnam dong. .

14. Some cases of e-invoices do not necessarily have all the contents

a) The buyer's electronic signature is not required on the e-invoice (including the case of e-invoices when selling goods or providing services to overseas customers). In case the buyer is a business establishment and the buyer or seller has an agreement that the buyer meets the technical conditions for digitally signing and digitally signing on the e-invoice made by the seller, the e-invoice digitally and electronically signed by the seller and the buyer according to the agreement between the two parties.

b) For an electronic invoice issued by the tax authority each time it is generated, it is not necessary to have the digital signature of the seller or the buyer.

c) For e-invoices sold at supermarkets and trade centers in which the buyer is a non-business individual, the buyer's name, address and tax identification number are not required on the invoice.

For e-invoices for selling gasoline to non-business individuals, it is not necessary to have the following items: invoice name, invoice model number, invoice symbol, and invoice number; buyer's name, address, tax identification number, buyer's electronic signature; digital signature, electronic signature of the seller, value added tax rate.

d) For e-invoices that are stamps, tickets or cards, the digital signature of the seller is not required on the invoice (except for the case where the stamp, ticket, card is an e-invoice issued with a code by the tax authority). , buyer criteria (name, address, tax code), tax amount, value-added tax rate. In case stamps, tickets and electronic cards are available in face value, it is not necessary to have criteria for unit, quantity and unit price.

dd) For air transport service electronic documents exported through websites and e-commerce systems made according to international practices for non-business individual purchasers identified as e-invoices, on Invoices do not need to have invoice symbol, invoice model symbol, invoice number, value-added tax rate, tax identification number, buyer's address, and digital signature of the seller.

In case a business organization or a non-business organization purchases air transport services, the air transport service electronic documents exported through the website and e-commerce system shall be made according to international practices for individuals. Individuals of business organizations, individuals of non-business organizations shall not be identified as e-invoices. Enterprises providing air transport services must issue electronic invoices with all the required contents and assign them to organizations and individuals using air transport services.

e) For invoices of construction and installation activities; When building houses for sale with collection of money according to the progress of the contract, the invoice does not necessarily have the unit of calculation, quantity, and unit price.

g) For the export bill and internal transportation, on the warehouse release cum internal transportation note, information related to the internal dispatch order, the consignee, the consignee, the location of the warehouse, the destination receiving goods, means of transport. Specifically: the buyer's name shows the consignee, the buyer's address shows the location of the warehouse to receive the goods; the seller's name represents the shipper, the seller's address shows the location of the warehouse for shipment and the means of transport; does not show tax amount, tax rate, total payment amount.

For the delivery note consigned to an agent, on the agent delivery note, information such as the economic contract, the carrier, the means of transport, the location of the warehouse to be exported, the location of the warehouse to receive, name of products and goods, unit of calculation, quantity, unit price, into money. Specifically: write the number and date of the economic contract signed between the organization or individual; full name of the carrier, contract of carriage (if any), address of the seller showing the location of the warehouse for shipment.

h) Invoices used for Interline payment between airlines made according to the regulations of the International Air Transport Association, the invoice does not have to have the following criteria: invoice symbol, sample symbol. invoice, address name, tax identification number of the buyer, digital signature of the buyer, unit of measure, quantity, unit price.

i) The invoice issued by the air carrier to the agent is the invoice issued according to the report compared between the two parties and according to the general list, the invoice does not necessarily have the unit price.

k) For activities of construction, installation, production and provision of products and services of a defense and security enterprise serving defense and security activities according to the Government's regulations, the invoice is not necessarily must have a unit of measure; quantity; unit price; the part of the name of the goods or services indicates the provision of goods or services under the contract signed between the parties.

15. Other content on the invoice

In addition to the contents of instructions from Clauses 1 to 13 of this Article, businesses, organizations, business households and individuals can create additional information about their logos or logos to represent their brands, brands or images. Seller's photo. Depending on the characteristics, nature of the transaction and management requirements, the invoice may show information about the Sales Contract, shipping order, customer code and other information.

16. Contents of public property sale invoices comply with the instructions for making public property sale invoices according to Form No. 08/TSC-HD issued together with Decree No. 151/2017/ND-CP dated December 26, 12 of the Government detailing a number of articles of the Law on Management and Use of Public Property.

Article 11. Invoices are generated from cash registers with data transfer connection with tax authorities

Invoices are generated from cash registers connected to electronic data transfer with tax authorities, ensuring the following principles:

1. Recognizing printed invoices from cash registers connected to electronic data transfer with tax authorities;

2. No digital signature is required;

3. Expenses for purchasing goods and services using invoices (or copying invoices or looking up information from the website of the General Department of Taxation on invoices) generated from cash registers are determined as have sufficient legal invoices and documents when determining tax obligations.

Section 2. PROVISIONS ON ELECTRONIC INVOICES

Article 12. Electronic invoice format

1. E-invoice format is a technical standard that stipulates the data type and data length of information fields serving the transmission, reception, storage and display of e-invoices. The electronic invoice format uses the XML document format language (XML stands for the English phrase "extensible Markup Language" was created for the purpose of sharing electronic data between information technology systems. believe).

2. The e-invoice format consists of two components: the component containing the business data of the e-invoice and the component containing the digital signature data. For an electronic invoice with a tax authority's code, there is an additional component containing data related to the tax authority's code.

3. The General Department of Taxation develops and publicizes the component containing the operational data of electronic invoices, the component containing the digital signature data, and provides a tool to display the contents of the electronic invoice according to the provisions of Decree No. this determination.

4. When sending e-invoice data to the tax authority by direct sending, an organization or enterprise selling goods or providing services must satisfy the following requirements:

a) Connecting to the General Department of Taxation through a leased channel or an MPLS VPN Layer 3 channel, including 1 main channel and 1 backup channel. Each channel has a minimum bandwidth of 5 Mbps.

b) Use encrypted Web service (Web Service) or Message Queue (MQ) as the method to connect.

c) Use SOAP protocol to encapsulate and transmit data.

5. E-invoices must be displayed fully and accurately, ensuring that the contents of the invoice do not lead to misleading interpretations so that buyers can read them by electronic means.

Article 13. Application of e-invoices when selling goods and providing services

1. Subjects of application of e-invoices shall comply with the provisions of Article 91 of the Law on Tax Administration No. 38/2019/QH14, except for cases of high tax risk according to regulations of the Minister of Finance.

2. Regulations on the issuance and declaration of tax liability when the tax authority issues an e-invoice with the tax authority's code each time it is incurred is 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:

– Households and individuals doing business as prescribed in Clause 4, Article 91 of the Law on Tax Administration No. 38/2019/QH14 do not satisfy the conditions to use e-invoices with the tax authority's code but need an invoice for delivery. for customers;

- Organizations that do not do business but have transactions of selling goods or providing services;

- Enterprises after being dissolved, bankrupt, have terminated the validity of tax identification numbers, have incurred liquidation of assets, need invoices to deliver to buyers;

- Enterprises, economic organizations, business households and individuals subject to value added tax by the direct method in the following cases:

+ Ceasing business operations but not completing the procedures for invalidation of tax identification numbers, having incurred liquidation of assets requiring invoices to deliver to buyers;

+ Suspending business operations, requiring invoices to be delivered to customers to perform contracts signed before the date the tax authority announces the business suspension;

+ Being coerced by the tax authority by stopping the use of invoices.

a.2) Issue an electronic invoice with the tax authority's code according to the total number of times it is a value-added invoice in the following cases:

– Enterprises, economic organizations and other organizations subject to value-added tax by the deduction method in the following cases:

+ Ceasing business operations but not completing the procedures for invalidation of tax identification numbers, having incurred liquidation of assets requiring invoices to deliver to buyers;

+ Suspending business operations, requiring invoices to be delivered to customers to perform contracts signed before the date the tax authority announces the business suspension;

+ Being coerced by the tax authority by stopping the use of invoices.

- Organizations and state agencies that are not subject to value-added tax by the deduction method have property auctions, in case the auction winning price is the clearly announced sale price inclusive of value-added tax. in the auction dossier approved by the competent authority, a value-added invoice shall be issued to deliver to the buyer.

b) Enterprises, economic organizations, other organizations, business households and individuals that are eligible for issuance of e-invoices with the tax authority's code upon each arising, shall submit an application for issuance of e-invoices with the tax authority's code. code of the tax authority according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access to the electronic invoicing system of the tax authority to issue electronic invoices.

After enterprises, organizations and individuals have fully declared and paid taxes in accordance with the law on value-added tax, personal income, corporate income and other taxes and fees (if any), within working days, the tax authority shall issue the tax authority's code on the e-invoice made by the enterprise, organization or individual.

Enterprises, economic organizations, other organizations, business households and individuals are solely responsible for the accuracy of information on e-invoices each time they arise and are granted codes by tax authorities.

c) Identify the tax authority that issues the e-invoice with the tax authority's code for each time it is generated.

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 individuals:

- For business households and individuals with fixed business locations: Business households and individuals shall submit an application for an electronic invoice with the tax authority's code each time it arises at the Tax Department. where business households and individuals conduct business activities.

- For business households and individuals without fixed business locations: Business households and individuals shall submit an application for an electronic invoice with the tax authority's code each time it arises at the Sub-department of Taxation where the tax authority is located. individual resides or the place where the household or individual registers business.

3. Regulations on application of e-invoices, ex-warehousing-cum-intra-shipping notes, and goods-ex-warehousing notes sent to agents for sale in some specific cases at the request of management are as follows:

a) In case of import of goods on consignment, if the business establishment that receives the entrusted import has already paid value added tax at the stage of importation, an electronic invoice shall be used when returning the goods to the entrusting business establishment. import. If value-added tax has not been paid at the import stage, when exporting and returning the entrusted import goods, the entrusting establishment shall make a note for ex-warehousing cum internal transportation in accordance with regulations as a document for circulation of goods on the market.

b) In case of entrustment to export goods:

– When exporting goods to the entrusting establishment, the establishment having the goods entrusted to export uses the Ex-warehousing and internal transportation note.

– When the goods have been actually exported, certified by the customs authority, based on the collated documents and certified on the quantity and value of the goods actually exported by the entrusting establishment. The establishment having goods entrusted for export shall issue a value-added electronic invoice for tax declaration and payment, value-added tax refund or an electronic sales invoice. Establishments that receive export entrustment use value-added electronic invoices or sales electronic invoices to export to foreign customers.

c) Business establishments that declare and pay value-added tax by the credit method have exported goods and services (including export goods processing establishments) when exporting goods or services using electronic value-added invoices.

When exporting goods for transportation to the border gate or to the place of export procedures, the establishment uses the warehouse-cum-internal transportation note as a document for circulation of goods on the market. After completing the procedures for exported goods, the establishment shall issue a value-added invoice for the exported goods.

d) Business organizations declare and pay value-added tax by the deduction method and transfer goods to dependent accounting establishments such as branches and shops located in other localities (provinces, direct cities). centrally) for sale or transfer between branches and dependent units; exporting goods to the receiving establishment to act as an agent to sell at the right price and receive a commission, based on the method of business organization and accounting, the establishment can choose one of two ways to use invoices and vouchers. as follows:

- Using value-added electronic invoices as a basis for payment and declaration and payment of value-added tax at each unit and each stage independently of each other;

– Use the warehouse delivery note cum internal transportation; use the delivery note sent to the agent for sale in accordance with regulations for goods exported to the agency acting as an agent.

When selling goods, dependent accounting establishments, branches, stores, and establishments acting as sales agents must issue invoices according to regulations and deliver them to buyers, and concurrently make a list of sold goods and send them to the relevant establishments. the goods to be transferred or the establishment having the goods for sale (collectively referred to as the delivery establishment) so that the delivery establishment issues a value-added invoice for the actually consumed goods and delivers it to the dependent accounting establishment, branches, shops, establishments accepting to act as sales agents.

In case the establishment has a large quantity and sales of goods sold, the list can be made every 05 days or 10 days. In case the sold goods have different value added tax rates, a separate list of sold goods must be made according to each tax rate group.

Dependent accounting establishments, branches, shops, and establishments acting as sales agents shall declare and pay value added tax on the quantity of goods sold to buyers and may declare and deduct value tax. input increase according to the value-added invoice of the delivery facility.

In case dependent units of agricultural, forestry and fishery business establishments have registered, declared and paid value added tax by the deduction method, have purchased agricultural, forestry and fishery products. In order to transfer, sell and sell to the head office of the business establishment, when transferring or selling, the dependent unit uses the warehouse release note cum internal transportation, not using the value-added e-invoice.

dd) Organizations and individuals that export goods for sale on a mobile basis use the delivery note cum internal transportation as prescribed, when selling goods, make an electronic invoice as prescribed.

e) In case of capital contribution with assets of an organization or individual doing business in Vietnam to establish an enterprise, it is not required to issue an invoice but use the documents of the minutes of capital contribution certification, the minutes of asset delivery and receipt. , a record of asset valuation, together with a set of documents on the origin of the property.

g) In case of transfer of assets between dependent cost-accounting member units in the organization; When the assets to be transferred are divided, separated, consolidated, merged, or transformed into the type of enterprise, the organization having the transferred assets must have an order to transfer the assets, enclosed with a set of documents on the origin of the assets, and not have to prepare the transfer of assets. receipt.

h) In case assets are transferred between independent accounting units or between member units with full legal status in the same organization, the organization having transferred assets must issue an electronic invoice. like selling goods.

4. In addition to the cases specified in Clause 3 of this Article, the Ministry of Finance shall guide the application of e-invoices to a number of other cases at the request of management; instructions for using e-invoices with the tax authority's code generated from the cash register connected to the electronic data transfer with the tax authority.

Article 14. Provision of e-invoice services

1. In case of using e-invoices with the tax authority's code, they do not have to pay for services within 12 months from the date of using e-invoices, including:

a) 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.

b) Other small and medium enterprises at the request of the People's Committee of the province or city directly under the Central Government 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. Enterprises, economic organizations, business households and individuals other than those specified in Clause 1 of this Article when using e-invoices with the tax authority's code, or using e-invoices without the tax authority's code. the tax authority's code through the e-invoice service provider that pays for the service according to the contract signed between the parties.

Article 15. Registration, change of registration contents for the use of e-invoices

1. Enterprises, economic organizations, other organizations, business households and individuals that are not eligible to stop using invoices as prescribed in Clause 1, Article 16 of this Decree register to use e-invoices (including electronic invoices). including registration of e-invoices for the sale of public property and e-invoices for the sale of national reserve goods) 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.

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

The web portal of the General Department of Taxation sends an electronic notice on the receipt of registration for the use of e-invoices via an e-invoice service provider in the case of an enterprise, economic organization, or organization. Other organizations, business households and individuals register to use e-invoices through e-invoice service providers.

The portal of the General Department of Taxation sends direct electronic notices according to Form No. 01/TB-TNĐT Appendix IB about the receipt of registration for the use of e-invoices for enterprises, economic organizations and organizations. other, business households and individuals via the email address registered with the tax authority in case enterprises, economic organizations, other organizations, business households and individuals register to use electricity bills. directly at the website of the General Department of Taxation.

2. Within 01 working day from the date of receipt of registration for use of e-invoices, the tax authority shall send an electronic notice according to Form No. 01/TB-DKĐT Appendix IB issued together with the Decree This decision is made through the organization providing the e-invoice service or sending an electronic notice directly to the enterprise, economic organization, other organization, business household or individual about accepting or not accepting the registration. Use electronic invoices.

In case an enterprise or economic organization registers to transfer electronic invoice data in the form of sending it directly to the tax authority as prescribed at Point b1 Clause 3 Article 22 of this Decree, the tax authority issues a notice. Notice of acceptance of registration for the use of e-invoices using Form No. 01/TB-DKĐT in Appendix IB but have not yet coordinated with the General Department of Taxation on technical infrastructure configuration, testing of connection kits, and data transmission and reception. within 05 working days from the date the tax authority sends a notice according to Form No. 01/TB-DKĐT Appendix IB, the organization needs to prepare enough technical infrastructure conditions and notify the General Department of Taxation for coordination connection combination. 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 test results of connection, transmission and reception of data are successful, the enterprise or organization shall send e-invoice data in the form of sending it directly to the tax authority as prescribed in Article 22 of this Decree. In case after 05 working days from the date the tax authority sends a notice according to Form 01/TB-DKĐT Appendix IB, the enterprise or organization fails to notify the General Department of Taxation for coordination or the test results. If the connection or transmission of data fails, the enterprise or organization changes its registration for using e-invoices according to Form No. 01/DKTD-HDĐT Appendix IA issued together with this Decree and transfers the data via Organize the connection, receipt, transmission and storage of e-invoice data with tax authorities.

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 such invoices. e-invoices which have been notified of 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.

4. In case there is a change in information registered to use e-invoices in Clause 1 of this Article, the enterprise, economic organization, other organization, business household or individual shall change the information and send it 01/DKTD-HDDT Appendix IA issued together with this Decree via the website of the General Department of Taxation or through an e-invoice service provider, except for cases where the use of e-invoice services is stopped. use e-invoices as prescribed in Clause 1, Article 16 of this Decree. 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 of this Article.

5. On a monthly basis, the directly managing tax authority shall review the users of e-invoices with the tax authority's code and send a notice using the Form No. 01/TB- KTT Appendix IB promulgated together with this Decree for entities to notify about the change to using e-invoices with tax authority's code through an e-invoice service provider and perform change information using e-invoices with tax authority's code as prescribed in Clause 4 of this Article.

6. For the application of e-invoices without the tax authority's code, the tax authority directly managing it shall periodically review it and notify it according to Form No. 01/TB-KTT Appendix IB promulgated. attached to this Decree if they are subject to switching to using e-invoices with tax authority's code to register the use of e-invoices with tax authority's code under the guidance in this Article.

Article 16. Stopping the use of e-invoices

1. Enterprises, economic organizations, other organizations, business households and individuals in the following cases shall stop using e-invoices with tax authority's code, and stop using e-invoices without the tax authority's code. tax authorities:

a) Enterprises, economic organizations, other organizations, business households and individuals terminate their tax identification numbers;

b) Enterprises, economic organizations, other organizations, business households and individuals that are verified and notified by the tax authority are not operating at the registered address;

c) Enterprises, economic organizations, other organizations, business households and individuals shall notify competent state management agencies of business suspension;

d) Enterprises, economic organizations, other organizations, business households and individuals have notified the tax authorities of the cessation of the use of e-invoices to enforce tax arrears;

dd) In case there is an act of using e-invoices to sell smuggled goods, banned goods, counterfeit goods or goods infringing upon intellectual property rights, which is detected and notified by the competent authority;

e) Where there is an act of making e-invoices for the purpose of short selling goods or providing services to appropriate money from organizations or individuals, which is detected by the competent authority and notified to the tax authority;

g) In case the business registration agency or competent state agency requests the enterprise to suspend its conditional business lines when it detects that the enterprise does not fully meet the business conditions as prescribed by the law. law.

Based on the inspection and examination results, if the tax authority determines that the enterprise was established to purchase and sell, illegally use e-invoices or illegally use e-invoices to evade tax according to the provisions of law. regulations, the tax authority shall issue a decision to stop using e-invoices; enterprises are handled according to the provisions of law.

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

a) The managing tax authority directly sends a notice to the taxpayer in the cases specified at Points dd, e, g, Clause 1 of this Article, requesting the taxpayer to explain or supplement information and documents related to the use of tax credits. use electronic invoices.

b) Taxpayers explain or supplement information and documents within 02 working days from the date the tax authority issues the notice. Taxpayers can go to the tax office to explain in person or supplement information, documents or in writing.

c) Taxpayers continue to use e-invoices or give additional explanations, specifically:

c.1) If the taxpayer has explained or supplemented with sufficient information and documents and proved the use of e-invoices in accordance with the law, the taxpayer shall continue to use the e-invoice. death.

c.2) If the taxpayer has explained or supplemented information and documents but cannot prove the use of e-invoices in accordance with the provisions of law, the tax authority shall continue to notify and request the taxpayer to use electronic invoices. additional tax information, documents. The additional time limit is 02 working days from the date the tax authority issues the notice.

dd) At the expiration of the notice period, if the taxpayer fails to explain or supplement information and documents, the tax authority shall issue a notice requesting the taxpayer to stop using e-invoices with the tax authority's code or stop using the electronic invoice with the tax authority's code. use e-invoices without tax authority's code and handle them according to regulations.

3. Enterprises, economic organizations, other organizations, business households and individuals mentioned in Clause 1 of this Article may continue to use e-invoices after notifying the tax authority of the resumption of business or The tax authority has the tax identification number restored by the tax authority, and the tax authority issues a decision on terminating the validity of the decision on enforcement of an administrative decision on tax administration by stopping the use of invoices or upon receiving a notice from the tax authority. function.

4. In case an enterprise, economic organization, other organization, business household or individual is in the period of business suspension, it is necessary to have an e-invoice delivered to the buyer to perform the contracts signed before the date of business suspension. If the business is temporarily suspended, enterprises, economic organizations, other organizations, business households and individuals shall use e-invoices issued each time they arise according to the guidance in Clause 2, Article 13 of this Decree.

Article 17. Making e-invoices with tax authority's code

1. Make an electronic invoice with the tax authority's code

a) Enterprises, economic organizations, other organizations, business households and individuals mentioned in Clause 1, Article 14 of this Decree, if accessing the website of the General Department of Taxation to issue invoices, use the Use the account provided when registering to do:

- Prepare invoices for selling goods and providing services.

– Sign digitally on issued invoices and send invoices to tax authorities to issue codes.

b) Enterprises, economic organizations, other organizations, business households and individuals that use e-invoices with the tax authority's code through an e-invoice service provider, shall access the information page. electronic information of the organization providing the e-invoice service or using the e-invoice software of the unit to perform:

- Prepare invoices for selling goods and providing services.

– Sign digitally on the issued invoices and send the invoices through the e-invoice service provider for tax authorities to issue codes.

2. Issuing invoice code

a) Invoices issued by tax authorities must ensure:

Full contents of e-invoices as prescribed in Article 10 of this Decree.

– Correct format of e-invoices as prescribed in Article 12 of this Decree.

– Correct registration information as prescribed in Article 15 of this Decree.

- Not falling into the case of stopping using e-invoices with tax authorities' codes as prescribed in Clause 1, Article 16 of this Decree.

b) The invoice code issuance system of the General Department of Taxation automatically issues the invoice code and returns the invoice code issuance result to the sender.

3. Enterprises, economic organizations, other organizations, business households and individuals selling goods and providing services are responsible for sending e-invoices that have been issued with tax authority's code to the buyer. The method of sending and receiving invoices is done according to the agreement between the seller and the buyer, ensuring compliance with the provisions of the law on electronic transactions.

Article 18. Making e-invoices without tax authority's code

1. Enterprises and economic organizations may use e-invoices without tax authority's code when selling goods or providing services after receiving the notification of acceptance from the tax authority.

2. Enterprises and economic organizations use software to make e-invoices when selling goods or providing services, digitally signing on e-invoices and sending them to buyers by electronic means as agreed between them sellers and buyers, ensuring compliance with the law on electronic transactions.

Article 19. Handling of invoices with errors

1. In case the seller discovers that the e-invoice that has been issued with a tax authority's code and has not been sent to the buyer has errors, the seller shall notify the tax authority according to Form No. 04/SS-HDDT Appendix IA promulgated together with this Decree on canceling e-invoices with wrong codes and making new e-invoices, signing digitally and sending them to tax authorities to issue a new invoice code to replace the already-made invoices to send to tax authorities. buyer. The tax authority shall cancel the electronic invoice that has been issued with an error code stored on the tax authority's system.

2. In case an e-invoice with a tax authority's code or an e-invoice without a tax authority's code has been sent to the buyer and the buyer or seller detects that there is an error, the following actions shall be taken:

a) In case there is an error in the buyer's name and address, but the tax code and other contents are correct, the seller shall notify the buyer of the error in the invoice and do not have to repeat the invoice. single. The seller shall notify the tax authority of the incorrect e-invoice according to Form No. 04/SS-HDDT Appendix IA issued together with this Decree, unless the e-invoice does not have the agency's code. The tax with the above error has not sent invoice data to the tax office.

b) In case there is an error; tax code; If the invoice amount is incorrect, the tax rate or tax is incorrect, or the goods listed on the invoice are not in accordance with the specifications and quality, one of two ways to use the e-invoice can be selected as follows:

b1) The e-invoicing seller corrects the erroneous invoice. In case the seller and the buyer have agreed on the making of a written agreement before issuing an invoice to adjust for the invoice already made with errors, the seller and the buyer shall make a written agreement clearly stating the error, then the seller issues an electronic invoice correcting the incorrect invoice.

E-invoices for adjustment of made-up e-invoices with errors must have the words “Adjustment for invoices Model No… symbol… number… date… month…”.

b2) The seller shall issue a new e-invoice to replace the erroneous e-invoice, unless the seller and the buyer have agreed to make a written agreement before issuing a replacement invoice for the invoice already made. If there is an error, the seller and the buyer make a written agreement specifying the error, and then the seller issues an electronic invoice to replace the incorrect invoice.

A new e-invoice that replaces an erroneous e-invoice must have the words “Replace the invoice Model No… symbol… number… date… month…”.

The seller digitally signs the new e-invoice that corrects or replaces the e-invoice made with errors, then the seller sends it to the buyer (in the case of using an e-invoice without the agency's code). tax) or send it to the tax authority for the tax authority to issue a code for a new e-invoice to send to the buyer (for the case of using an e-invoice with a tax authority's code).

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.

3. 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 has made an error, the tax authority shall notify the seller using Form No. 01/ TB-RSĐT Appendix IB promulgated together with this Decree for the seller to check for errors.

According to the notice period stated on the Form No. 01/TB-RSDT Appendix IB, the seller shall notify the tax authority according to the Form No. 04/SS-HDDT in Appendix IA issued with this Decree on the inspection. Check the e-invoices made with errors.

After the notice period stated on Form No. 01/TB-RSDT Appendix IB, if the seller fails to notify the tax authority, the tax authority shall continue to notify the seller for the second time using Form No. 2/TB-RSDT in Appendix I. IB. If the time limit for the second notification is overdue on the Form No. 01/TB-RSĐT in Appendix IB, but the seller does not give notice, the tax authority shall consider switching to the case of checking the use of e-invoices.

4. Within 01 working day, the tax authority shall notify the receipt and handling results according to Form No. 01/TB-HDSS Appendix IB issued together with this Decree. Canceled e-invoices have no use value but are still stored for reference.

Article 20. Troubleshooting for e-invoices with tax authority's code

1. In case a seller of goods or a service provider uses an e-invoice with a tax authority's code, but encounters a problem that results in the inability to use an e-invoice with the tax authority's code, he or she should contact the tax authority. tax authorities or service organizations to assist in troubleshooting. During the troubleshooting time, the seller of goods or the provision of services that requires the use of an electronic invoice with the tax authority's code shall go to the tax office to use the electronic invoice with the tax authority's code.

2. In case the tax authority's code-issuing system has problems, the General Department of Taxation shall implement technical solutions to switch to the backup system and be responsible for informing on the website of the General Department of Taxation about the problems. above incident. The General Department of Taxation selects a number of qualified e-invoice service providers to authorize the issuance of e-invoice codes in case the tax authority's system has problems.

In case the tax agency has not been able to fix the problem during the time, the tax agency has a solution to sell invoices printed by the tax agency to a number of organizations and individuals for use. After the tax authority's code-issuing system is repaired, the tax authority shall notify organizations and individuals to continue using e-invoices with the tax authority's code within 02 working days from the deadline. written on the notice of the tax authority, the organization or individual shall send a report on the use of paper invoices purchased from the tax authority using Form No. BC26/HDG Appendix IA issued together with this Decree.

3. In case there is an error in the technical infrastructure system of the e-invoice service provider, the e-invoice service provider is responsible for notifying the seller and coordinating with the General Department of Tax for timely support. Organizations providing e-invoice services must solve problems as quickly as possible and take measures to assist sellers in making e-invoices to send to tax authorities to issue codes in the shortest time.

4. In case the electronic portal of the General Department of Taxation encounters a technical error and has not yet received the e-invoice data without the code, the General Department of Taxation shall notify it on the portal of the General Department of Taxation. During this time, organizations, enterprises and organizations providing e-invoice services have not temporarily transferred invoice data without codes to tax authorities.

Within 2 working days from the date the General Department of Taxation has notified the website of the General Department of Taxation to return to normal operation, the organization or enterprise providing the e-invoice service shall transfer invoice data to the General Department of Taxation. tax authorities. Sending e-invoice data after it is notified that the e-portal of the General Department of Taxation encounters a technical error is not defined as a delay in sending e-invoice data.

Article 21. Responsibilities of goods sellers and service providers using e-invoices with tax authorities' codes

1. Manage names and passwords of accounts that have been granted by tax authorities.

2. Create e-invoices on sale of goods and provision of services to send to tax authorities for code-granting and take responsibility before law for the legality and accuracy of e-invoices.

3. Send e-invoices with the tax authority's code to the buyer right after receiving the e-invoice with the tax authority's code.

Article 22. Responsibilities of goods sellers and service providers using e-invoices with tax authorities' codes

1. Manage names and passwords of accounts that have been granted by tax authorities.

2. Create e-invoices on sale of goods and provision of services to send to buyers, tax authorities and organizations providing e-invoice services and take responsibility before law for the legality and accuracy. verification of the e-invoice made.

3. Transfer data of e-invoices without the tax authority's code to the tax authority via the website of the General Department of Taxation (directly or via e-invoice service providers) .

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 together with this Decree and the deadline for submitting tax declaration dossiers Value added applies to the following cases:

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

- Sell goods that are electricity, clean water if there is information about customer code or customer tax code.

The seller makes a summary table of data of electronic invoices for goods and services provided in a month or quarter (from the first day of the month, quarter to the last day of the month or quarter) according to Form No. 01/TH- The Appendix IA e-Invoice promulgated together with this Decree to send to the tax authorities along with the time to send the Value Added Tax Return in accordance with the provisions of the Law on Tax Administration No. 38/2019/QH14 and guiding documents .

In case a large number of invoices is generated, the summary table will be separated according to the standard data format of the tax authorities to ensure the request to send and receive data on the transmission line.

For invoices sent according to the summary table, the seller sends cancellation and adjustment information directly on the summary sheet of the following periods without sending an error notice of the electronic invoice according to Form No. 04/SS-HDDT Appendix IA of this Decree to tax authorities.

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.

Particularly for the case of selling petrol and oil to customers, the seller aggregates the data of all petrol and oil sales invoices for the day by each item to display on the electronic invoice data summary table and transfers the summary table to the customer. this e-invoice data within the same day.

a.2) 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.

The seller, after making all the contents on the invoice, sends an invoice to the buyer and at the same time sends the invoice to the tax office.

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

- Enterprises and economic organizations that use bulk invoices, have an information technology system that meets the requirements for standard data formats and as prescribed in Clause 4, Article 12 of this Decree, and wish to transfer e-invoice data in the form of direct submission to the tax authority shall send a document enclosed with documents proving satisfaction of the conditions to the General Department of Taxation.

– Enterprises and economic organizations that have a parent company model – a subsidiary company, have built a centralized invoice data management system at the parent company and have a need for the parent company to transfer all invoice data If the electronic information including data of subsidiaries is sent to the tax authority via the portal of the General Department of Taxation, the list of subsidiaries shall be sent to the General Department of Taxation for technical connection.

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

Enterprises and economic organizations that do not fall into the cases specified at Point a of this Clause shall sign a contract with an e-invoice service provider for the e-invoice service provider to provide data transfer services. e-invoice data to tax authorities. Based on the signed contract, the enterprise or economic organization is responsible for transferring e-invoice data to the e-invoice service provider for this organization to send further to the tax authority.

4. Store and ensure the integrity of all e-invoices; comply with the legal provisions on assurance of safety and security of electronic data systems.

5. Comply with the inspection, examination and comparison by tax authorities and competent agencies in accordance with law.

Section 3. INVOICES PRINTED BY TAX AGENCIES

Article 23. Application of invoices printed by tax authorities

The Tax Departments of the provinces and centrally-run cities (hereinafter referred to as the Tax Department) order the printing of invoices for sale to the following entities:

1. Enterprises, economic organizations, business households and individuals specified in Clause 1, Article 14 of this Decree in cases where enterprises, economic organizations, business households and individuals do not conduct transactions with the agency. tax customs by electronic means, without information technology infrastructure, without an accounting software system, without e-invoicing software to use e-invoices and to transmit electricity-invoice data to the buyer and to the tax authority.

Enterprises, economic organizations, business households and individuals purchase invoices from tax authorities for a maximum period of 12 months, and at the same time, tax authorities have solutions to gradually switch to applying electronic invoices. When switching to using e-invoices, enterprises, economic organizations, business households and individuals shall register to use e-invoices with tax authority's code or e-invoices without the tax authority's code. tax authorities (if eligible) as prescribed in Article 15 of this Decree.

2. Enterprises, economic organizations, business households and individuals during the time when the information technology infrastructure system issues invoice codes from tax authorities encounters problems as prescribed in Clause 2, Article 20 of this Decree.

Article 24. Regulations on selling invoices printed by tax authorities

1. Enterprises, economic organizations, business households and individuals that are eligible to sell invoices by tax authorities must submit an application for purchase of invoices (made according to Form No. 02/DN-HDG Appendix IA enclosed herewith). Decree) send it to the tax authority when purchasing an invoice and attach the following papers:

a) The invoice buyer (the person named in the application or the person authorized by the enterprise, business organization, the owner of the business household, or the person authorized by a power of attorney as prescribed by law) must present an identity card. citizen or citizen's identity card still within the expiry date as prescribed by law;

b) Enterprises, economic organizations, business households and individuals that buy invoices for the first time must have a written commitment (made according to Form No. 02/CK-HDG Appendix IA issued together with this Decree) to the address production and business in accordance with the enterprise registration certificate, enterprise registration certificate, branch operation registration certificate, business household registration certificate, tax registration certificate, notice of tax identification number, certificate of investment registration, certificate of cooperative registration or establishment decision of a competent authority;

c) When buying invoices, enterprises, economic organizations, business households and individuals that buy invoices issued by tax agencies must write or stamp their names, addresses, and tax identification numbers on the invoices. 2 copies of each invoice number before taking it out of the tax office.

2. Tax authorities sell invoices to businesses, economic organizations, business households and individuals on a monthly basis.

The number of invoices sold to enterprises, economic organizations, households and individuals doing business for the first time must not exceed one volume of 50 numbers for each type of invoice. In case the first purchase invoice has not been used up by the end of the month, the tax authority shall base on the time and the number of used invoices to decide on the number of invoices for the next sale.

For the following purchases of invoices, after checking the use of invoices, tax declaration and payment status and the request for purchase of invoices in the application for purchase of invoices, the tax authority shall sell invoices to enterprises. businesses, economic organizations, households and individuals doing business during the day. The number of invoices sold to enterprises, economic organizations, business households and individuals must not exceed the number of used invoices of the previous purchase month.

Enterprises, economic organizations, business households and individuals that are eligible to purchase invoices issued by tax authorities and switch to using e-invoices must stop using invoices purchased from tax authorities from the date of commencement of use. start using e-invoices as prescribed in Article 15 of this Decree.

In case a business household or individual does not have a need to use an invoice but has a need to use an invoice, the tax authority shall issue an e-invoice each time it is generated according to the provisions of Clause 2, Article 13 of this Decree. .

3. Invoices ordered by the Tax Department to be printed for sale shall be publicly announced on the website of the General Department of Taxation and before the first sale, the Tax Department must make a notice of invoice issuance according to Form No. 02/PH-HDG Appendix IB of this Decree attaches the Sample invoice on the website of the General Department of Taxation.

Contents of Invoice Issuance Notice include: Name of Tax Department issuing invoices, tax code, address, phone, types of issued invoices (name of invoice type, invoice symbol, digitized form symbol). invoice, date of commencement of use, number of invoice issued notice (from number… to number…)), name and tax identification number of invoice printing enterprise (for ordered invoices); date of issuance of the Notice of Issuance, name and signature of the legal representative and seal of the entity.

Sample invoice is a printed copy that correctly and fully shows all the criteria on the copy of the invoice delivered to the buyer of the issued type, has the invoice number as a series of zeroes and prints or stamps the word "Sample" on the invoice. single.

Invoice issuance notices, including sample invoices, must be clearly posted at establishments affiliated to the Department of Taxation during the invoice use period.

In case there is a change in the contents of the notice of issuance or the invoice form, the Tax Department must carry out the procedures for notifying the new issuance according to the provisions of this Article.

4. Paper invoices printed by the Department of Taxation are sold at prices guaranteed to cover actual costs, not for profit purposes. The Director of the Tax Department shall decide and list the invoice selling price according to the above principles. Tax authorities at all levels may not collect any additional revenue other than the listed selling price. All units under the Tax Department sell and issue the same type of invoice issued by the Tax Department.

Article 25. Handling of purchase invoices from tax authorities in cases where they do not continue to be used

1. Enterprises, economic organizations, business households and individuals that are approved by the tax authority to stop using their tax identification numbers must stop using unused invoices.

2. The tax authority directly managing the tax agency shall notify the expiry of the use value of the invoices that have not been issued but the business, economic organization, household or individual no longer does business at the registered place of business. business or arbitrarily stop using business.

3. In case of switching to using e-invoices, enterprises, economic organizations, business households and individuals approved by tax authorities to use e-invoices must destroy the purchased invoices from the tax authority. tax authorities as prescribed in Article 27 of this Decree before using e-invoices.

Article 26. Handling of purchase invoices made by tax authorities

1. In case the issued invoice has not been delivered to the buyer, if it is detected that the issued invoice contains errors, the seller shall cross out the links and keep the number of the issued invoice with errors.

2. In case the issued invoice contains errors in the buyer's name and address but the buyer's tax identification number is correct, the parties shall make an adjustment record and not have to issue an adjusted invoice.

3. In case the invoice has been made and delivered to the buyer but not yet delivered the goods or services or the invoice has been made and delivered to the buyer, the seller and the buyer have not yet declared tax, if it is found wrong, it must be canceled. , the seller and the buyer make a record to withdraw the copies of the wrong invoice number. Minutes of invoice withdrawal must show the reason for the invoice withdrawal. The seller crosses the links, keeps the incorrect invoice number and re-issues a new invoice as prescribed.

4. In case the invoice has been made and delivered to the buyer, has delivered the goods or provided services, the seller and the buyer have declared tax, and then discovers errors, the seller shall issue an invoice to correct the error. . The invoice clearly states the adjustment (increase, decrease) the quantity of goods, the selling price, the value-added tax rate, the value-added tax amount for the invoice number, symbol. Based on the adjusted invoice, the seller and the buyer shall declare and adjust the purchase and sale sales, output and input taxes. The adjusted invoice cannot have a negative number (-).

In case the seller and the buyer have an agreement that the two parties make a record clearly stating the error before the seller issues an adjustment invoice, the parties shall make a record specifying the error, then the seller shall issue an invoice to correct the error. omission.

Article 27. Destruction of printed invoices purchased from tax authorities

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

Prepared invoices of accounting units shall be canceled according to the provisions of law on accounting.

Invoices that have not been made yet but are evidences of cases shall not be destroyed but handled in accordance with law.

2. Destruction of invoices of enterprises, economic organizations, business households and individuals shall do the following:

a) Enterprises, economic organizations, business households and individuals must make an inventory of invoices to be destroyed.

b) Enterprises and economic organizations must set up invoice destruction councils. The Invoice Cancellation Council must have a leader representative, a representative of the organization's accounting department. Business households and individuals are not required to establish a council when destroying invoices.

c) Invoice destruction council members must sign the invoice destruction minutes and take responsibility before law for any errors.

d) An invoice destruction dossier includes:

- Decide to set up invoice destruction council, except for business households and individuals;

– Invoice inventory table to be destroyed, detailing: Name of invoice, symbol of invoice model number, invoice symbol, number of canceled invoices (from number… to number… or detail each invoice number if required). number of invoices to be canceled is not continuous);

- Invoice destruction minutes;

– Notice of invoice destruction result must have the following contents: type, symbol, number of canceled invoices from number… to number, reason for cancellation, date and time of cancellation, method of destruction according to Form No. 02/HUY-HDG Appendix Appendix IA promulgated together with this Decree.

Invoice destruction dossiers shall be kept at enterprises, economic organizations, business households and individuals using invoices. Particularly, the notice of invoice destruction results is made in 02 copies, one is kept, the other is sent to the tax authority directly managing it within 05 days from the date of destruction of the invoice.

3. Destruction of invoices of tax authorities

a) Tax authorities destroy invoices printed by the Tax Department that have been issued notices, have not yet been sold or have not been issued, but have not been continued to be used.

b) The General Department of Taxation is responsible for stipulating the process of destroying invoices printed by the Tax Department.

Article 28. Handling of lost, burned or damaged invoices purchased from tax authorities

1. Enterprises, economic organizations, business households and individuals, if detecting the loss, fire or damage of invoices already made or not yet made, must make a report on the loss, fire, damage and notify the tax authority in charge. directly under the Form No. BC21/HDG Appendix IA issued together with this Decree within 05 days from the date of the loss, fire or damage of the invoice. In case the last day (the 05th day) coincides with a holiday as prescribed by law, the last day of the time limit shall be counted as the next day of that rest day.

2. In case when selling goods or providing services, the seller has issued an invoice in accordance with regulations but then the seller or buyer loses, burns or damages the two original invoices, the seller and the buyer Buyer makes a record of the incident, clearly stating the first part of the invoice, which month the seller declares and pays tax, signs and clearly states the name of the legal representative (or authorized person). , affix a stamp (if any) on the minutes and the person with the 2st copy of the invoice, sign for certification by the legal representative and stamp on the copy of the invoice for delivery to the buyer. Buyers are allowed to use copies of invoices with signatures and seals (if any) of the seller, together with a record of the loss, fire or damage of the two invoices as accounting documents and tax declaration. Seller and buyer are responsible for the accuracy of lost, burned, damaged invoices.

In case of loss, fire or damage to the invoices used in connection with a third party (for example: a third party is a cargo carrier or a transferor), the third party shall rely on the seller. or the buyer rent to determine the responsibility and sanction the seller or the buyer as prescribed.

Article 29. Report on the use of pre-printed invoices purchased from tax authorities and a list of invoices used in the period

1. Quarterly, enterprises, economic organizations, business households and individuals that purchase invoices from tax authorities are responsible for submitting reports on the use of invoices and a list of invoices used in the period to the agency. direct administration tax.

The report on the use of invoices shall be submitted on a quarterly basis, no later than the last day of the first month of the quarter following the quarter in which the use of invoices arises, using Form No. BC26/HDG Appendix IA issued together with this Decree.

In case of not using invoices in a period, enterprises, economic organizations, business households and individuals shall submit reports on the use of invoices stating that the number of used invoices is zero (=0). bill of lading used in the period. In case the previous period has used up all invoices, reported the status of using invoices of the previous period with the balance of zero (0), in the period without purchasing invoices or not using invoices, the enterprise or business organization Business households, households and individuals are not required to report the use of invoices.

2. Enterprises, economic organizations, households and individuals doing business in the sale of goods and services are responsible for submitting reports on the use of invoices and a list of invoices used in the period upon division, separation or merger. , dissolution, bankruptcy, ownership conversion; assign, sell, contract, or lease state-owned enterprises along with the deadline for submitting tax finalization dossiers.

3. In case an enterprise, economic organization, business household or individual moves its business location to another area under its direct management, the tax authority must submit a report on the use of invoices and tables. issue invoices for use in the period with the tax office of the place of transfer.

Chapter III

REGULATIONS FOR DOCUMENTS #

Section 1. GENERAL PROVISIONS

Article 30. Types of documents

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

a) Documents withholding personal income tax;

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) Receipts for collection of taxes, fees and charges.

2. In the course of tax, charge and fee management according to the provisions of the Tax Administration Law, if other documents are required, the Minister of Finance shall have to prescribe and guide the implementation.

Article 31. Time of making documents

At the time of withholding personal income tax, the time of collecting taxes, fees and charges, organizations withholding personal income tax and organizations collecting taxes, fees and charges must make vouchers and receipts and deliver them to the taxpayer. whose income is tax deductible, the person who pays taxes, fees and charges.

Article 32. Document contents

1. A tax withholding voucher has the following contents:

a) Name of the tax withholding voucher, symbol of the tax withholding voucher sample, symbol of the tax withholding voucher, ordinal number of the tax withholding voucher;

b) Name, address, tax identification number of the payer;

c) Name, address, tax identification number of the taxpayer (if the taxpayer has a tax identification number);

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

dd) Income amount, time of income payment, total taxable income, withheld tax amount; amount of income still received;

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

g) Full name and signature of the payer.

In case an electronic tax withholding voucher is used, the signature on the electronic voucher is a digital signature.

2. Receipts

a) Name of the type of receipt: Receipts for collection of taxes, fees and charges are not pre-printed with face value; pre-printed receipts for collection of taxes, fees and charges of face value; receipts for collection of taxes, fees and charges.

b) Receipt template notation and receipt notation.

Receipt template symbols are information that represents the type name of the receipt, the inter-receipt number, and the pattern number in a receipt type (a type of receipt can have multiple templates).

Receipt symbol is a sign that distinguishes receipts by the system of Vietnamese letters and the last 02 digits of the year.

For order-printed receipts, the last two digits of the year are the year in which the order-receipt is printed. For self-printed receipts and electronic receipts, the last 02 digits of the year are the year when the receipt is used in the notice of issuance or the year when the receipt is printed.

c) Receipt number is the ordinal number shown on the receipt of tax, charge and fee collection. Receipt numbers are written in Arabic numerals up to 7 digits. For self-printed receipts and order-printed receipts, the receipt number starts from 0000001. For electronic receipts, the number of electronic receipts starts from the number 1 on January 01, or the date the receipt begins to be used. electronically and ends on December 01 of each year.

d) Coalition of a receipt (applicable to ordered and self-printed receipts) is the number of sheets in the same receipt number. Each receipt number must have 02 copies or 02 or more parts, in which:

– Contact (part) 1: save at the collection organization;

– Contact (part) 2: handing over to taxpayers, fees and charges;

The 3rd conjunctions onward are named after specific uses for management in accordance with the law.

d) Name and tax identification number of the tax, fee and charge collection organization.

e) Names of taxes, fees and charges and amounts in numbers and words.

g) Date, month and year of making the receipt.

h) Signature of the collector. In case of using e-receipts, the signature on the e-receipt is a digital signature.

i) Name and tax identification number of the receipt printing organization (in case of ordering).

k) The receipt is shown in Vietnamese. In case it is necessary to write a foreign language, the part written in the foreign language must be placed on the right in parentheses "( )" or right below the line of content written in Vietnamese with a font size smaller than that of Vietnamese.

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-collecting organizations to use e-receipts in case it is necessary to adjust a number of content criteria on e-receipts to suit reality, the fee-collecting organization shall issue a written award to the fee-collecting organization. consult with the Ministry of Finance (General Department of Taxation) for consideration and guidance before implementation.

In addition to the mandatory information specified in this Clause, the fee-collecting organization may create other information, including creating a logo, decorative image or advertisement in accordance with the provisions of law. law and do not obscure or obscure 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 contents shown on the receipt.

3. The form for displaying electronic documents as guided in Clause 10, Article 4 of Decree No. 11/2020/ND-CP dated January 20, 01 of the Government on administrative procedures in the field of State Treasury and implementation manuals.

Section 2. PROVISIONS ON ELECTRONIC DOCUMENTS

Article 33. Format of electronic documents

1. Electronic Receipt Format:

The types of receipts specified at Point b, Clause 1, Article 30 of this Decree must be in the following format:

a) Format of electronic receipts using XML text format language (XML stands for the English phrase "eXtensible Markup Language" was created for the purpose of sharing electronic data between public systems. information technology);

b) The electronic receipt format consists of two components: the part containing the professional data of the electronic receipt and the part containing the digital signature data;

c) The General Department of Taxation develops and publishes the component containing the professional data of the electronic receipt, the component containing the digital signature data, and provides a tool to display the contents of the electronic receipt as prescribed in Decree No. this determination.

2. Format of electronic documents withholding personal income tax:

Organizations withholding personal income tax when using vouchers specified at Point a, Clause 1, Article 30 of this Decree in the electronic form build a software system to use electronic vouchers to ensure the following contents: Compulsory contents specified in Clause 1, Article 32 of this Decree.

3. Electronic vouchers and electronic receipts must be displayed fully and accurately with the contents of the vouchers, ensuring that they do not lead to misunderstandings so that users can read them by electronic means.

Article 34. Registration of use of electronic receipts

1. Organizations that collect fees and charges before using e-receipts according to Point b, Clause 1, Article 30, shall register for use via the portal of the General Department of Taxation.

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

The portal of the General Department of Taxation shall receive registration for the use of electronic receipts from the fee-collecting organization and send a notice using the Form No. 01/TB-TNDK Appendix IB issued with the Decree after receiving registration to use e-receipts to confirm the submission of registration documents to use e-receipts.

2. Within 1 working day from the date of receipt of registration to use e-receipts, the tax authority is responsible for sending e-Notices according to Form No. 01/TB-DKĐT Appendix IB issued together with the Decree This regulation to the subjects specified in Clause 1 of this Article on acceptance in the case of registration for the use of valid and error-free e-receipts or failure to accept the registration for the use of e-receipts that do not meet the requirements. condition for acceptance or error.

3. From the time of using electronic receipts as prescribed in this Decree, organizations mentioned in Clause 1 of this Article must destroy unused paper receipts and documents (if any) in accordance with regulations. determined.

4. In case there is a change in information registered for using e-receipts in Clause 1 of this Article, the fee and fee collection organization of the state budget shall change the information and send it back to the tax authority according to Form No. 01/DK-BL Appendix IA promulgated together with this Decree via the website of the General Department of Taxation.

Section 3. PROVISIONS ON PAPER RECEIVERS IN ORDER, SELF-PRINTED

Article 35. Principles of creating receipts

1. The Department of Taxation creates receipts in the form of order printing (non-printed with face value) and sold to fee-collecting organizations at a price that guarantees to cover printing and distribution costs.

2. In case of ordering receipts to be printed, the charge and fee-collecting organization shall select an organization that is eligible for printing according to regulations to sign a contract to order the printing of charge and fee receipts.

3. In case of self-printing of receipts, the fee and charge-collecting organization must satisfy the following conditions:

a) Having a system of equipment (computers, printers) to ensure printing and making receipts when collecting fees and charges.

b) Being an accounting unit according to the provisions of the Law on Accounting and having self-printing software for receipts ensures that the data of the receipts are transferred to the accounting software (or database) for declaration as prescribed.

The self-printing system must ensure the following principles:

b.1) The numbering on the receipt is done automatically. Each copy of a receipt number is printed only once, if printed from the second time on, it must be shown as a copy.

b.2) Application software for printing receipts must ensure security requirements by decentralizing users, who are not authorized to use and cannot interfere with changing data on the application.

In case an organization collects fees and charges for software purchase from organizations providing self-printing software, it must select an organization that fully meets the criteria and conditions to provide software according to regulations.

b.3) Unmade self-printed receipts must be stored in the computer system according to the information security regime.

b.4) The self-printed receipts are stored in the computer system according to the information security regime, and the content of the receipts must be accessible, exported and printed when needed for reference.

Article 36. Notice of issuance of ordered and self-printed receipts

1. Before using the ordered and self-printed receipts, the fee-collecting organization must make a Notice of Receipt Issuance and send it to the tax authority directly managing it. Notice of receipt issuance sent to tax authorities by electronic method.

2. Issuance of receipts from tax authorities

Receipts ordered by the Tax Department to be printed before the first sale must make a notice of receipt issuance. Notice of receipt issuance must be sent to all Tax Departments in the country within 10 working days from the date of making the issuance notice and before the sale. When issuing receipts, make sure not to have the same number of receipts in the same symbol.

In case the Tax Department has posted the content of the Notice of Receipt Issuance on the website of the General Department of Taxation, the notice of receipt issuance is not required to be sent to another Tax Department.

In case there is a change in the contents of the notice of issuance, the Tax Department must carry out the procedures for notifying the new issuance according to the above instructions.

3. Contents of the Notice of Receipt Issuance include:

a) Legal documents specifying the functions, tasks and powers of state management with the collection of fees and charges;

b) Name, tax identification number, and address of the charge and fee-collecting organization or the agency authorized to collect fees and charges or authorized to make charge and fee receipts;

c) Types of receipts used (attached with sample receipts). Sample receipt is a printed copy that correctly and fully meets the criteria on the link (section) of the receipt (handled to the fee and fee payer), with the receipt number being a sequence of zeroes, printed or stamped with the word "Form". ” on the receipt;

d) Date of commencement of use;

dd) Name, tax identification number, and address of the receipt printing organization (for ordered receipts); name and tax identification number (if any) of the organization providing the software for self-printing of receipts (for self-printed receipts);

e) The date of making the issuance notice; name and signature of the legal representative and seal of the fee-collecting organization.

When changing all or one of the criteria on the form and content of the receipt (including mandatory and optional contents), the fee-collecting organization shall send a new issuance notice according to the guidance at this Clause, except for the case guided at Point d, Clause 3 of this Article.

The notice of receipt issuance shall be made according to Form No. 02/PH-BLG in Appendix IA issued together with this Decree.

4. Order and procedures for issuing receipts:

a) The notice of issuance of receipts and sample receipts must be sent to the tax authority directly managing them at least 05 days before the business organization starts using the receipts. The notice of receipt issuance, including sample receipts, must be clearly posted at the toll and fee-collecting organizations and organizations authorized or authorized to collect fees and charges during the period of using the receipts;

b) In case when receiving the notice of receipt issuance sent by the fee and fee collector, the tax authority finds that the notice of issuance does not have enough contents as prescribed, within 03 working days, From the date of receipt of the Notice, the tax authority must send a written notice to the charge and fee-collecting organization. The fee-collecting organization is responsible for making adjustments to notify the new issuance in accordance with regulations;

c) In case the organization collects fees and charges when issuing receipts for the second time on, if there is no change in the content and form of the receipt already notified of issuance to the tax agency, it is not required to send the receipt to the tax authority. attached sample receipt;

d) For the receipt numbers that have issued the notice of issuance but have not been used up with the name and address pre-printed, when there is a change of name and address but the tax code is not changed, and the tax authority manages directly, if the fee-collecting organization still needs to use the printed receipt, it must stamp the new name and address next to the pre-printed name and address criteria for continued use and send a notice of adjustment of information in the notice of receipt issuance to the tax authority directly managing it according to Form No. 02/ĐCPH-BLG Appendix IA issued together with this Decree.

In case there is a change of business address leading to a change in the tax authority directly managing it, if the fee-collecting organization wishes to continue using the issued receipt number that has not been used up, it must pay the fee. report the use of receipts to the tax office where they are moving and stamp the new address on the receipt, send a list of unused receipts according to Form No. 02/BK-BLG Appendix IA issued with the Decree this and the notice of adjustment of information in the receipt issuance notice to the tax office where it is transferred (in which the number of issued receipts has not been used, will continue to be used). If the organization does not need to use the issued receipt numbers but have not used them all, destroy the unused receipt numbers and notify the results of the receipt cancellation to the tax authorities where they are moved and make a notification. Report the issue of a new receipt to the tax authority of the destination.

Article 37. 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 strictly according to the guidance of Clause 1 of this Article are lawful 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-collecting organization authorizes a third party to make a receipt. The authorization between the authorizing party and the authorized party must be in the form of a document, and at the same time, a notice must be sent to the tax agency directly managing the authorizing party and the authorized party using Form No. 02/UN-BLG Appendix. Appendix IA promulgated together with this Decree, at least 03 days before the authorized party makes a receipt;

b) The content of the authorization document must contain all information about the authorization receipt (form, type, symbol, number of receipts (from number... to number...); purpose of authorization; duration of authorization; responsibility; delivery method or method of setting up the authorized receipt (if it is a self-printed receipt); the payment method of the authorized receipt;

c) The authorizing party must make an authorization notice with full information on the authorization receipt, the purpose of the mandate, the duration of the mandate based on the signed authorization document, with its name, signature, and seal. (if any) of the agent's representative to the authorized party and send the issuance notice to the tax authority; at the same time must be posted up at the place where the fee-collecting organization or authorized organization is;

d) The authorized receipt that is made must still bear the name of the fee and charge collecting organization (the authorizing party) and stamp the authorizing party on the upper left side of each receipt (in case the receipt is printed from a mobile device). printed by the authorized party, the seal of the authorizing party is not required);

dd) In case the fee and fee collection organization has many directly attached charge-collecting units or many authorized collection agencies, using the form of printed receipts with the same symbol according to the method of division to each establishment. If the fee-collecting organization is located in the whole system, the fee-collecting organization must have a book to monitor the allocation of receipts to each affiliated unit and each authorized establishment. The affiliated units and authorized establishments must use receipts in order from small number to large number within the division of receipt number;

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) Upon expiration of the mandate or early termination of the mandate, the two parties must determine in writing and concurrently notify the tax authority and post it up at the place of collection of fees and charges.

Article 38. Reporting on the use of ordered and self-printed receipts

1. Quarterly, the fee-collecting organization is responsible for submitting a report on the use of receipts.

The deadline for submitting the quarterly report on the use of receipts is the last day of the first month of the quarter following the quarter in which the receipt is used.

2. A report on the use of receipts includes the following contents: Name of unit, tax code (if any), address; the name of the receipt type; sample receipt symbols, receipt symbols; opening balance, purchased and issued during the period; number of use, deletion, loss or destruction in the period; the ending balance shall be sent to the tax authority for direct management. In case the receipt is not used in the period, in the report on the use of receipts, the number of used receipts is zero (=0). In case the receipts of the previous period have been used up, the receipt of the previous period's use has been reported with the balance of zero (0), in the period there is no notification of issuance of receipts for collection of fees and charges. receipts, the fee-collecting organization is not required to submit a report on the use of receipts.

In case the charge and fee-collecting organization authorizes a third party to make a receipt, the fee-collecting organization must still report on the use of receipts.

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

3. Charge and fee-collecting organizations are responsible for submitting reports on the use of receipts upon dissolution, division, merger, or change of ownership, together with the deadline for submission of fee and fee settlement documents.

Article 39. Destruction of receipts

1. Cases of destruction of receipts

- Ordered receipts that are incorrectly printed, duplicated or overprinted must be destroyed before liquidating the contract for printing fee and fee receipts.

- All kinds of receipts made by accounting units shall be destroyed according to the provisions of law on accounting.

The fee-collecting organization whose receipts are no longer in use must destroy the receipts.

- Receipts that have not yet been made but are evidences of the cases shall not be destroyed but handled according to the provisions of law.

2. Receipts determined to have been destroyed

- Destruction of self-printed receipts or ordered receipts is the use of burning, cutting, shredding or other destruction methods to ensure that the destroyed receipts cannot be reused with information and numbers. whether on it.

– Destruction of electronic receipts is a measure to make electronic receipts no longer exist on the information system, making it impossible to access and refer to the information contained in the electronic receipt.

E-receipts that have expired for storage as prescribed by the Law on Accounting may be destroyed unless otherwise decided by a competent state agency. The destruction of electronic receipts must not affect the integrity of the uncorrupted electronic receipts and must ensure the normal operation of the information system.

3. Order and procedures for destruction of receipts

a) The time limit for destruction of receipts is 30 days from the date of notification to the managing tax agency.

In case the tax authority notices that the receipt is no longer valid, the fee and charge collecting organization must destroy the receipt and send it to the tax authority, including the following information: name of the toll collection agency, fee and tax identification number. if any); address; method of canceling receipts; at what time, day, month, year cancel; the name of the receipt type; receipt form notation; receipt notation; word number; to some; quantity. The time limit for destruction of receipts is 10 days from the date the tax authorities notify them of their expiry date.

b) Organizations collecting fees and charges must make an inventory of receipts to be destroyed. The inventory of receipts to be destroyed must be detailed with the following contents: name of receipt, symbol of receipt form, symbol of receipt, number of receipts to be destroyed (from number… to number… or detailed each item). receipt number if the number of receipts to be destroyed is not continuous).

c) The charge and fee collection organization must establish a council to destroy receipts. The receipt destruction council must have a representative of the leadership, a representative of the accounting department of the organization that collects other revenues from the state budget.

d) The members of the Receipt destruction council must sign the record of receipt destruction and take responsibility before law for any errors.

dd) A dossier of receipt destruction includes: Decision on establishment of a Receipt destruction council; inventory of receipts to be destroyed; minutes of receipt destruction; notify the results of the destruction of receipts.

Dossier of receipt destruction shall be kept at the fee-collecting organization. Particularly, the Notice on the result of destruction of receipts made according to Form No. 02/HUY-BLG in Appendix IA issued with this Decree must be made in 02 copies, one is kept and the other is sent to the tax authority directly managing it. no later than 05 days from the date of destruction of receipts. The notice on the result of destruction of receipts must contain the following information: type, symbol, number of receipts of destruction from number to number, reason for destruction, date and time of destruction, method of destruction.

e) The tax authority destroys receipts printed by the Tax Department that have been announced to be issued but have not yet been sold but are no longer used. The General Department of Taxation is responsible for guiding the process of destroying receipts printed by the Tax Department.

Article 40. Handling order-printed and self-printed receipts in case of loss, fire or damage

1. If an organization that collects fees and charges detects the loss, fire or damage of a receipt already made or not yet made, it must make a report on the loss, fire or damage and notify the tax authority directly managing it with the content. as follows: the name of the organization or individual that lost, burned or damaged the receipt; tax code, address; based on the record of loss, fire or damage; the name of the receipt type; receipt form notation; receipt notation; word number; to some; quantity; Receipts no later than 05 working days from the date of the loss, fire 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 time limit shall be counted as the next day of that rest day.

Reports on loss, fire or damage of receipts shall be made according to Form No. BC21/BLG Appendix IA issued together with this Decree.

2. In case taxpayers or fee and charge payers lose, burn or damage vouchers and receipts, they may use continuous copies at tax, charge and fee-collecting organizations with certifications on them, stamp (if any) of the fee-collecting organization, enclosed with a record of the loss, fire or damage of the receipt to serve as a payment document and financial settlement. The fee and charge collection organization and the payer are responsible for the accuracy of the lost, burned or damaged receipts.

Chapter IV

BUILDING, LOOKING FOR INVOICE INFORMATION, INVOICES

Section 1. BUILDING INFORMATION IN INVOICES AND DOCUMENTS

Article 41. General principles

1. Invoices and voucher information systems must be built and managed uniformly from central to local levels; comply with standards and technical regulations on information technology.

2. The database of invoices and vouchers must ensure timely service for tax administration and other state management; meet the requirements of socio-economic development; ensure safety, security and national security.

3. Information and data on invoices and vouchers are collected, updated, maintained, exploited and used regularly; ensure accuracy, honesty and objectivity.

4. The construction, management, exploitation, use and update of the database of invoices and vouchers must ensure accuracy, science, objectivity and timeliness.

5. The database of invoices and vouchers is built, connected and shared on the electronic environment for convenient and effective management, exploitation, provision and use of information and data.

6. The exploitation and use of information and data of invoices and vouchers must ensure the right purposes and comply with the provisions of law.

7. The database of invoices and vouchers is connected and exchanged with information systems and databases of relevant ministries, branches and localities.

Article 42. Construction of information technology technical infrastructure, software system in service of management, operation and exploitation of information system of electronic invoices and electronic documents

1. Information technology infrastructure for electronic invoices and electronic documents includes a collection of computing equipment (servers, workstations), transmission lines, network connection equipment, equipment (or software) network and database security, storage devices, peripheral and auxiliary devices, intranet.

2. The software system for managing, operating and exploiting the information system of electronic invoices and electronic documents includes: operating system, database management system and application software.

Article 43. Building, collecting, processing and managing information system on invoices and documents

1. Building an information system about invoices and documents

a) Invoice and voucher database is a collection of information about invoices and vouchers arranged and organized for access, exploitation, management and updating via electronic means.

b) The database of invoices and vouchers managed by tax authorities is built by the General Department of Taxation, the State Treasury in collaboration with relevant units in accordance with the Vietnamese e-Government architectural framework and includes the following content components: registration of use of information; notice of cancellation of invoices and vouchers; information on e-invoices the seller is responsible for sending to tax authorities, information on documents sent to tax authorities; tax declaration information related to invoices and documents.

2. Income, update information about invoices and documents

Information about invoices and documents is collected based on information that sellers and users are responsible for sending to tax authorities, information from other agencies related to e-invoices, Electronic vouchers, information obtained from tax administration by tax authorities.

3. Processing information about invoices and documents

The General Department of Taxation is responsible for processing information and data before it is integrated and stored in the national database to ensure its rationality and consistency. Information and data processing contents include:

a) Check and evaluate the compliance with regulations and processes in the collection of information and data;

b) Examine and evaluate the legal basis and reliability of information and data;

c) Synthesize, arrange and classify information and data in accordance with the prescribed contents;

d) For updated information and data from a specialized database, the agency managing that specialized database is responsible for ensuring the accuracy of the information and data.

4. Information system management of invoices and vouchers

The General Department of Taxation is responsible for managing the information system on invoices and documents according to the following regulations:

a) Build, manage, operate and exploit the invoice and document information system and perform public services on e-invoices and e-documents if necessary;

b) Integrate investigation results and data and information related to invoices and documents provided by relevant ministries, branches and agencies;

c) Guide, examine and supervise the management and exploitation of the invoice and document information system at the local tax authority;

d) Formulate and issue regulations on decentralization of access rights to the invoice and voucher information system; manage the connection, sharing and provision of data with databases of ministries, branches, central and local agencies;

dd) To assume the prime responsibility for, and coordinate with relevant units in, building software in the invoice and document information system.

Section 2. SEARCHING, SUPPLYING, USE OF ELECTRONIC INVOICE INFORMATION

Article 44. Principles of searching, providing and using electronic invoice information

1. The search, provision and use of electronic invoice information is applied to carry out tax procedures, bank payment procedures and other administrative procedures; prove the legitimacy of goods circulating in the market.

2. The lookup and provision of information on e-invoices must be complete, accurate, timely and to the right subjects.

3. The use of the provided e-invoice information must ensure the right purposes and serve professional activities according to the functions and tasks of the information users; at the same time must comply with the provisions of the law on protection of state secrets.

Article 45. Look up information on e-invoices to serve the inspection of goods circulating on the market

1. When inspecting goods circulating on the market, in the case of using e-invoices, state agencies and competent persons shall access the website of the General Department of Taxation to look up information about E-invoices serve management requirements, do not require paper invoices. Relevant agencies are responsible for using devices to access and look up electronic invoice data.

2. In case of force majeure due to an incident or natural disaster that affects Internet access, leading to the inability to look up invoice data, the state agency or competent person that is inspecting and inspecting the invoice shall conduct the inspection. Look up electronic invoice information in the form of texting.

Article 46. Subjects providing information and using information of e-invoices

1. The General Department of Taxation is the unit providing information on electronic invoices at the request of central-level state management agencies and organizations. Department of Taxation, Sub-department of Taxation shall provide information at the request of the same management agency or organization.

2. Parties using e-invoice information include:

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

b) State management agencies use e-invoice information to carry out administrative procedures as prescribed by law; check the legitimacy of goods circulating on the market;

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

d) Organizations providing e-invoice services.

d) Organizations use electronic voucher information to deduct personal income tax.

Article 47. Forms of exploitation and use of e-invoice information on the e-portal

1. Information users are enterprises, economic organizations, business households and individuals who are goods sellers or service providers; organizations and individuals who are goods and service buyers access the portal of the General Department of Taxation to look up e-invoice information according to the e-invoice information.

2. Information users being state management agencies, credit institutions, and organizations providing e-invoice services that have signed regulations on information exchange or signed contracts must register and be granted a license. The right to access, connect and use electronic invoice information from the General Department of Taxation is as follows:

a) Apply valid digital signatures as prescribed by law;

b) Perform transmission encryption;

c) Ensuring information security as prescribed by law;

d) Comply with the technical requirements announced by the General Department of Taxation, including: Information criteria, data format, connection method, frequency of information exchange.

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.

Article 48. Disclosure and lookup of electronic invoice information

1. Information on e-invoices provided on the portal is the e-invoice's contents as prescribed in Article 10 of this Decree and the e-invoice's status.

2. Electronic invoice information provided in the form of electronic documents and electronic data is signed by a digital signature of the General Department of Taxation or in the form of a text message provided by the General Department of Taxation to the information user as the State management agencies through the phone number officially announced in the document sent to the General Department of Taxation.

3. The display of e-invoice information on the enterprise's system must be in the order of e-invoice contents as prescribed in Article 10 of this Decree.

Article 49. Registration, supplementation and termination of use of electronic invoice information

1. New registration, additional content to provide information on e-invoices

a) The registration focal point of the information user shall send 01 original of the document to the General Department of Taxation to request a new registration or supplement the content of providing electronic invoice information using Form No. 01/CCTT-DK Appendix Appendix II promulgated together with this Decree.

b) Within 02 working days from the date of receipt of the written request, the General Department of Taxation shall make a new registration or supplement the content of providing information on e-invoices and notify the results according to the Form No. No. 01/CCTT-NT Appendix II issued together with this Decree for the registration focal point of the party using written information. In case there are information contents that are not accepted for new or additional registration, the reason must be clearly stated.

2. Procedures for new registration, supplementing the expiry date, and revoking the account to access the Portal to use e-invoice information (hereinafter referred to as the account):

a) The registration focal point of the information user sends 01 original of the document to the General Department of Taxation to request a new registration or an extension of the term of use or withdrawal of the account using Form No. 01/CCTT-DK Appendix II promulgated together with this Decree;

b) Within 02 working days after receiving the written request, the General Department of Taxation shall issue a new account or add an account's expiry date or withdraw the account and notify the the user of the written information. In case of not accepting account registration or not adding the expiry date of the account, the reason must be clearly stated.

Newly registered accounts for each individual shall be notified by email or text message from addresses and phone numbers officially announced by the General Department of Taxation;

c) The term of use of an account accessing the Portal for both new and additional registration is 24 months or at the request of the information user, but not exceeding 24 months from the date of registration. The General Department of Taxation shall send a written notice of the result of new registration or the extension of the expiry date to the registration focal point of the information user.

30 days before the expiry date, the General Department of Taxation is responsible for notifying the registration focal point of the user in writing of the preparation for the expiry of the expiry date. The notification shall be made in the form of an email or text message from the address and phone number officially announced by the General Department of Taxation.

3. New registration, additional expiry date, invalidation of using the texting form of mobile phone numbers:

a) The registration focal point of the inspection agency shall send 01 original of the document to the General Department of Taxation to request a new registration or to add the expiry date or to revoke the validity of using the texting form of mobile phone numbers. Act according to Form No. 01/CCTT-NT Appendix II issued together with this Decree;

b) Within no more than 02 working days after receiving the written request, the General Department of Taxation shall register a new or supplement the expiry date or revoke the validity of the SMS number. mobile phone and notify the results to the inspection agency's registration focal point in writing. In case of refusal to accept the registration for use or to add the expiry date, the reason must be clearly stated;

c) The validity period of the texting form of a mobile phone number for both new and additional registration is 24 months or at the request of the information user but not exceeding 24 months from the date of registration. the date the General Department of Taxation sends a written notice of the result of new registration or the extension of the expiry date to the registration focal point of the information user.

30 days before the expiry date, the General Department of Taxation is responsible for notifying the registration focal point of the user in writing of the preparation for the expiry of the expiry date. The notification shall be made in the form of an email or text message from the address and phone number officially announced by the General Department of Taxation.

4. Register to connect, stop connecting the information user's system with the Portal to use e-invoice information.

a) The registration focal point of the information user sends 01 original document to the General Department of Taxation to request connection or disconnection with the Portal using Form No. 01/CCTT-KN Appendix II issued. attached to this Decree;

b) Within 03 working days after receiving the written request, the General Department of Taxation shall notify the registration focal point of the information user in writing of accepting or not accepting the request. of the information user, in case of refusal to accept the request, the reason must be clearly stated;

c) For the case of accepting the system connection: Within 10 working days from the date of sending the notice, the General Department of Taxation shall send a survey team to the location and facilities to deploy the information system. of the party using the information to verify the fulfillment of requirements.

- In case the minutes of conclusion of the survey team confirm that the information user's information system meets the requirements, within 10 working days, the General Department of Taxation shall notify in writing the information user. use information on eligibility for connection and coordinate the connection of systems to provide information on e-invoices and electronic documents;

- In case the minutes of conclusion of the survey team confirm that the information system of the information user does not meet the requirements, within 10 working days, the General Department of Taxation shall notify in writing the information user. use information about ineligibility to connect to the Portal.

d) In case of acceptance of system disconnection: from the date of sending the notice, the General Department of Taxation shall coordinate with the information user to stop connecting the systems.

Article 50. Termination of use of forms of providing and using electronic invoice information

1. The General Department of Taxation shall revoke the account for accessing the Portal or revoke the validity of using the texting form of a mobile phone number 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 portal or mobile phone number fails to look up information for 06 consecutive months;

d) Detecting cases of using e-invoice information for improper purposes, serving professional activities according to the functions and tasks of the information users, not in accordance with the law on protection of secrets; state secret.

2. The General Department of Taxation shall terminate the connection of the information user's system with the Portal in the following cases:

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

b) Detecting cases of using e-invoice information for improper purposes, serving professional activities according to the functions and tasks of the information users, not in accordance with the provisions of law on protection of secrets; state secret.

3. At least 05 working days before the time of official termination of the use of forms of information provision and use of e-invoices by the information user (unless the user's registration focal point is information with a written request), the General Department of Taxation shall notify in writing the registration focal point of the information user of the termination of the use of forms of providing and using electronic invoice information. electronic voucher, stating the reason for the termination of use.

Article 51. Time limit for providing information on e-invoices

Within no more than 05 minutes after receiving the request, the Portal will respond to the information user:

1. Electronic invoice information

Inform the reason in case the system has a problem or there is no e-invoice information.

2. In case of request for information with large data, the time limit for providing information on e-invoices shall be announced by the General Department of Taxation.

Article 52. Responsibilities of the General Department of Taxation

1. Building, deploying, managing and operating the Portal, specifically:

a) Ensure convenient access for organizations and individuals; having a search engine for information and data that is easy to use and gives the right results to search for;

b) To ensure the format of information and data according to prescribed standards and technical regulations for easy downloading, quick display and printing by popular electronic means;

c) Ensuring the system's continuous and stable operation, ensuring information security;

d) Lead the implementation of user manual, support system operation.

2. Manage the registration of use of electronic invoice information, electronic documents of information users.

3. Deploy and publish email addresses and phone numbers in service of providing information on electronic invoices and electronic documents.

4. Develop and publish technical requirements to connect to the Electronic Invoice Portal.

5. In case the provision of electronic invoice information is temporarily suspended, the General Department of Taxation shall notify the parties using the information. The content of the notice must clearly state the expected period of time for the restoration of information provision activities.

Article 53. Responsibilities of information users

1. Using e-invoice information for the right purposes, serving professional activities according to the functions and tasks of the information users, and in accordance with the law on protection of state secrets.

2. Fully equipped with technical means and equipment to ensure the search, connection and use of electronic invoice information.

3. Register to be granted the right to access, exploit and use electronic invoice information.

4. Manage and secure information about accounts accessing the portal, phone numbers to receive messages, look up information on e-invoices and electronic documents issued by the General Department of Taxation.

5. Ensure the construction, implementation and operation of the electronic invoice information receiving system.

Article 54. Funding for implementation

Funds for the search, provision and use of information on e-invoices of state management agencies according to the provisions of this Regulation shall be allocated from the state budget on the basis of annual budget estimates. approved for agencies and units as prescribed by law.

Chapter V

RIGHTS, OBLIGATIONS, RESPONSIBILITIES OF ORGANIZATIONS, INDIVIDUAL IN MANAGEMENT, USE OF INVOICES AND VOICES #

Article 55. Rights and obligations of organizations and individuals selling goods and providing services

1. Organizations and individuals selling goods or providing services have the right to:

a) Create an electronic invoice without the tax authority's code to use if it meets the requirements as prescribed in Clause 2, Article 91 of the Law on Tax Administration No. 38/2019/QH14;

b) Using e-invoices with the tax authority's code if they fall into the cases and subjects specified in Clauses 1, 3, 4, Article 91 of the Law on Tax Administration No. 38/2019/QH14;

c) Using invoices printed by the tax authorities according to the provisions of Article 24 of this Decree;

d) Using legal invoices to serve business activities;

d) Complaints against organizations and individuals that infringe upon the rights to create, issue and use legal invoices.

2. Organizations and individuals selling goods or providing services have the following obligations:

a) Make and deliver invoices when selling goods or providing services to customers;

b) Manage invoice creation activities as prescribed in this Decree;

c) Register to use e-invoices according to Article 15 of this Decree if using e-invoices and transfer e-invoice data to the tax authority in case e-invoices do not have the agency's code. tax as prescribed in Article 22 of this Decree;

d) Publicize how to look up and receive the original file of the seller's e-invoice to the buyer of goods or services;

dd) Report the use of invoices to the tax authority directly managing in the case of purchasing invoices from the tax authority using Form No. BC26/HDG Appendix IA issued together with this Decree;

e) Send invoice data to tax authorities in case of purchasing invoices from tax authorities according to Form No. 01/TH-HDDT Appendix IA issued together with this Decree together with the submission of VAT returns. get a raise.

Article 56. Responsibilities of buyers of goods and services

1. Request the seller to make and deliver an invoice when purchasing goods or services.

2. Provide exactly the necessary information for the seller to invoice.

3. Sign the invoices with full contents in case the parties agree on the buyer's signature on the invoice.

4. Use invoices for the right purposes.

5. Provide information on invoices to competent authorities upon request. In case of using invoices ordered by tax authorities, the original invoice must be provided. then comply with regulations on the search, provision and use of e-invoice information.

Article 57. Responsibilities of tax authorities in the management of electronic invoices and documents

1. The General Department of Taxation is responsible for:

a) Building a database of e-invoices, invoices ordered by tax authorities, and electronic documents to serve tax administration and state management of other agencies of the State. the state (police, market management, border guards, relevant agencies), serving the needs of verifying and comparing invoices of businesses, organizations and individuals;

b) Notify the types of invoices and vouchers that have been issued, reported lost or are no longer valid.

2. Local Tax Departments are responsible for:

a) Manage the creation and issuance of invoices and vouchers of organizations and individuals in the locality;

b) Order printing and issue invoices for sale to the subjects specified in this Decree;

c) Inspect and examine activities of creating, issuing and using invoices and documents in the locality.

3. Local Tax Sub-Departments are responsible for:

a) Check the use of invoices for selling goods and providing services; using electronic vouchers within the scope of tax administration decentralization;

b) Monitor and inspect the destruction of invoices and documents in accordance with regulations of the Ministry of Finance within the scope of tax management decentralization.

Article 58. Responsibility for sharing and connecting information and data of e-invoices

1. Enterprises and economic organizations producing and doing business in the following fields: electricity; Petroleum; post and Telecommunication; air, road, rail, sea, water transport; Clean water; credit financing; insurance; medican; e-commerce business; supermarket business; e-invoices and provide e-invoice data according to the data format announced by the General Department of Taxation.

2. Credit institutions and payment service providers shall provide electronic data on payment transactions through accounts of organizations and individuals upon a written request from the tax authority. provision of customer information in accordance with the provisions of the law on banking.

3. Organizations that manufacture and import products subject to special consumption tax that are subject to stamp use as prescribed by law shall connect information on printing and use of stamps and electronic stamps between producing organizations. import and export with tax authorities. Information on printing and using electronic stamps is the basis for making, managing and building a database of electronic invoices. The subjects using stamps are responsible for paying the cost of printing and using stamps according to the regulations of the Minister of Finance.

4. Organizations and units: Market management agency, General Department of Land Management, General Department of Geology and Minerals of Vietnam, police, traffic, health and other relevant agencies Connecting and sharing relevant information and data necessary in the field of management of the unit with the General Department of Taxation to build a database of electronic invoices.

Chapter VI

TERMS ENFORCEMENT #

Article 59. Enforcement

1. This Decree takes effect from July 01, 7, encouraging agencies, organizations and individuals that meet the conditions on information technology infrastructure to apply regulations on invoices and documents electronic version of this Decree before July 2022, 01.

2. Decree No. 51/2010/ND-CP dated May 14, 5 of the Government providing for invoices for selling goods and providing services, Decree No. 2010/04/ND-CP dated January 2014, 17 01 of the Government amending and supplementing a number of articles of Decree No. 2014/51/ND-CP stipulating invoices for selling goods and providing services, Decree No. 2010/119/ND-CP dated May 2018 The Government's regulations on e-invoices when selling goods and providing services in September 12 will continue to be effective until June 9, 2018.

3. To annul Clauses 2 and 4, Article 35 of Decree No. 119/2018/ND-CP dated September 12, 9 of the Government providing for e-invoices from November 2018, 01.

4. To annul Clause 12, Article 5 of Decree No. 12/2015/ND-CP dated January 12, 01 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amendments. , supplementing a number of articles of tax decrees.

5. The management and use of public property sale invoices when handling public property (paper invoices ordered by the Ministry of Finance) continue to comply with the provisions of Decree No. 151/2017/ND-CP December 26, 12 of the Government detailing a number of articles of the Law on Management and Use of Public Property.

6. The management and use of national reserve sales invoices when selling national reserve goods (paper invoices) continues to comply with the provisions of Circular No. 16/2012/TT-BTC dated May 08th. 02 in 2012 of the Ministry of Finance. In case there is a notice of conversion to apply national reserve sales e-invoices, the units shall perform the conversion according to regulations.

Article 60. Handling forwarding

1. Enterprises and economic organizations that have notified the issuance of ordered invoices, self-printed invoices, and e-invoices without tax authorities' codes or have registered to apply e-invoices with agency codes Tax authorities, who have purchased invoices from tax authorities before the date this Decree is promulgated, may continue to use invoices in use from the date this Decree is issued to the end of June 30, 6 and perform the following actions: procedures for invoices as prescribed in Decrees: No. 2022/51/ND-CP dated May 2010, 14 and No. 5/2010/ND-CP dated January 04, 2014 of the Government regulating invoices selling goods and providing services.

The case from the date this Decree is issued to June 30, 6, the case the tax authority notifies the business establishment to convert to apply e-invoices according to the provisions of this Decree or Decree No. 2022 /119/ND-CP dated September 2018, 12, if a business establishment has not yet met the conditions for information technology infrastructure but continues to use invoices in the above forms, the business establishment shall send invoice data to the tax authority according to Form No. 9/DL-HDDT Appendix IA issued with this Decree together with the submission of the value-added tax return. Tax authorities develop invoice data of business establishments to include in the invoice database and post it on the website of the General Department of Taxation for looking up invoice data.

2. For new business establishments established between the date this Decree is promulgated and June 30, 6, the tax authority shall notify the business establishment to apply e-invoices according to the provisions of this Decree. specified in this Decree, business establishments shall comply with the guidance of tax authorities. In case the conditions for information technology infrastructure are not satisfied but continue to use invoices as prescribed in Decrees: No. 2022/51/ND-CP dated May 2010, 14 and No. 5/2010/ND -CP dated January 04, 2014 of the Government providing for invoices for selling goods and providing services, shall comply with business establishments mentioned in Clause 17 of this Article.

3. The Ministry of Finance shall specifically guide this Article.

Article 61. Responsible for implementing

1. The Minister of Finance shall assume the prime responsibility for, and coordinate with the People's Committees of the provinces and cities in, implementing the connection of information from cash registers to manage retail sales of households and individuals. business under the provisions of this Decree.

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

3. The Presidents of the People's Committees of the provinces and centrally-run cities shall direct agencies and units in their localities to coordinate in the implementation of this Decree./.