Circular 68/2019/TT-BTC guiding Decree 119/2018/ND-CP on e-invoices when selling goods and providing services

CIRCULARS

INSTRUCTIONS ON IMPLEMENTATION OF SOME ARTICLES OF DECREE No. 119/2018/ND-CP OF SEPTEMBER 12, 9 OF THE GOVERNMENT PROVISION ON E- INVOICES WHEN SELLING GOODS AND PROVIDED SERVICES

Pursuant to the Law on Organization of the Government dated April 30, 2013, 19 year of 6;

Pursuant to the November 29, 11 Law on Tax Administration and Laws amending and supplementing a number of articles of the Law on Tax administration;

Pursuant to the Law on Value-Added Tax dated June 03, 6 and the Laws amending and supplementing a number of articles of the Law on Value-Added Tax;

Pursuant to the Accounting Law dated 20 month 11 year 2015;

Pursuant to the Electronic Transaction Law dated 29 month 11 year 2005;

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

Pursuant to the Government's Decree No. 119/2018/ND-CP dated September 12, 9 on e-invoices when selling goods and providing services;

Pursuant to the Decree No. 87 / 2017 / ND-CP dated 26 / 7 / 2017 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance promulgates a Circular guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP dated September 12, 9 on e-invoices when selling goods, providing services as follows:

Chapter I

GENERAL RULES #

Article 1. Scope

This Circular guides a number of contents on e-invoices as prescribed in Decree No. 119/2018/ND-CP dated September 12, 9 of the Government on regulations on e-invoices when selling goods, providing goods and services. service provision (hereinafter referred to as Decree No. 2018/119/ND-CP) including: e-invoice content, e-invoice time, e-invoice format, e-invoice application , providing e-invoice services, managing and using e-invoices, building and managing e-invoice database and organizing e-invoice service providers.

Article 2. Subject of application

1. Organizations, enterprises, households and individuals selling goods and providing services include:

a) Enterprises established and operating under the provisions of the Law on Enterprises, the Law on Credit Institutions, the Law on Insurance Business, the Law on Securities, the Law on Petroleum and other legal documents in the form of: Form: Joint Stock Company; limited liability company; partnerships; private enterprises;

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

c) Organizations established and operating under the Law on Cooperatives;

d) Other organizations;

d) Households and individuals doing business.

2. Organizations and individuals that purchase goods and services.

3. Organizations providing e-invoice services include: e-invoice solution providers; organizations providing services of receiving, transmitting and storing e-invoice data and other services related to e-invoices.

4. Tax administration agencies at all levels and organizations and individuals involved in the management, registration and use of invoices.

Article 3. Contents of e-invoices

1. Contents of an e-invoice:

a) Invoice name, invoice symbol, invoice model number, invoice number

a.1) Invoice name is the name of each type of invoice specified in Article 5 of Decree No. 119/2018/ND-CP shown on each invoice, such as: VALUE INVOICE, SALE INVOICE , ELECTRICAL SHIPPING SCHEDULE, TEM, TICKET, CARDS…

a.2) Symbol of invoice number

The symbol for invoice denominator is a one-digit character that is the natural numbers 1, 2, 3, 4 to reflect the invoice type as follows:

– Number 1: Reflect the type of Value Added Invoice.

– Number 2: Reflect the type of Sales Invoice.

– Number 3: Reflecting the type of electronic delivery cum delivery note.

– Number 4: Reflecting other types of invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts or electronic documents with other names but with the content of the electronic invoices as prescribed. at this Article.

a.3) Invoice symbol

Invoice symbol is a group of 6 characters including both letters and numbers representing the invoice symbol to reflect information about the type of invoice with tax authority's code or the invoice without code, the year of invoice, the type of invoice and the invoice type. Electronic invoices are used. These six (06) characters are specified as follows:

– The first character is one (01) letter specified as C or K to represent the type of electronic invoice with the tax authority's code or the one without the tax authority's code, in which: C represents the invoice e-invoices with the tax authority's code, K represents the e-invoice without the tax authority's code.

– The next two characters are 2 Arabic numerals representing the year of electronic invoicing identified by the last 2 digits of the calendar year. For example: Year of electronic invoice is 2019 then shown as number 19; e-invoice year is 2021, shown as 21.

– One character followed by one (01) letter specified as T or D or L or M representing the type of e-invoice used, specifically:

+ Letter T: Applied to electronic invoices registered for use by businesses, organizations, households and individuals with tax authorities.

+ Letter D: Applied to specific e-invoices that do not necessarily have some criteria registered for use by enterprises and organizations.

+ Letter L: Applicable to electronic invoices issued by tax authorities each time they are generated.

+ Letter M: Applies to electronic invoices generated from cash registers.

– The last two characters are the letters defined by the seller based on management needs, in case there is no need for management, leave it as YY.

– In the manifest, the invoice symbol and the invoice number symbol are shown on the upper right of the invoice (or in a recognizable position).

– Example showing the characters of invoice template and invoice symbols:

+ “1C21TAA” – is a value-added invoice with a tax authority’s code made in 2021 and is an electronic invoice registered for use by businesses, organizations and business households with tax authorities.

+ “2C21TBB” – is a sales invoice with the tax authority's code made in 2021 and is an electronic invoice signed and used by businesses, organizations and business households with tax authorities.

+ “1C22LBB” – is a value-added invoice with the tax authority's code made in 2022 and is an electronic invoice issued by the tax authority each time it is incurred.

+ “1K22TYY” – is a value-added invoice without the tax authority’s code made in 2022 and is an electronic invoice registered for use by an enterprise or organization with the tax authority.

+ “1K22DAA” – is a value-added invoice without tax authority’s code made in 2022 and is a specific electronic invoice that does not necessarily have a number of mandatory criteria set by businesses and organizations register to use.

+ “3K22TAB” – is an electronic delivery cum delivery note without the tax authority's code made in 2022 and is an electronic document with the content of the e-invoice registered by the enterprise with the tax authority.

a.4) Invoice number

– Invoice number is the order number shown on the invoice when the seller issues the invoice. Invoice number shall be written in Arabic numerals with a maximum of 8 digits, starting with the number 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.

- In case the invoice number is not made according to the above principles, the electronic invoicing system must ensure the principle of increasing over time, each invoice number must be made and used only once and at most. multi 8 digits.

b) Name, address, tax identification number of the seller

The invoice must show the name, address, and tax identification number of the seller in accordance with the name, address, and tax identification number stated in the enterprise registration certificate, branch operation registration certificate, and business registration certificate. business household registration, tax registration certificate, tax identification number notice, investment registration certificate.

c) Name, address, tax code of the buyer (if the buyer has a tax code)

c.1) In case the buyer is a business establishment with a tax identification number, the buyer's name, address and tax identification number shown on the invoice must comply with the enterprise registration certificate or certificate. branch operation registration, business household registration certificate, tax registration certificate, tax identification number notification, investment registration certificate.

c.2) If 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 3 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.

d) Name, unit of calculation, quantity and unit price of goods or services; into money excluding value added tax, value added tax rate, total value added tax amount according to each tax rate, total value added tax amount, total payment including value tax increase.

d.1) Name, unit of measure, quantity and unit price of goods and 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 categories, the name of the 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: Frame number, engine number) of cars, motorcycles, address, house class, length, width, number of floors of a house, etc.). For specific goods and services such as electricity, water, telecommunications services, television services, information technology services, insurance, which are sold in a certain period, the invoice must specify the period of supply. goods and services.

In case it is necessary to write more foreign words, the foreign words shall be placed on the right side in parentheses ( ) or placed immediately in Vietnamese form and the font size is smaller than that of Vietnamese words. In case the goods and services being traded have regulations on goods and service codes, the invoice must include both 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, the unit of calculation is determined by each service provision and service content provided.

– Quantity of goods and services: The seller writes the quantity in Arabic numerals based on the above-mentioned units.

- Unit prices of goods and services: The seller shall write down the unit prices of goods and services according to the above-mentioned units.

d.2) 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 or service in accordance with tax laws. added value.

d.3) Amount without value-added tax, the total amount of value-added tax according to each tax rate, the total amount of value-added tax, and the total payment with value-added tax. expressed in Vietnamese 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.

The total payment amount on the invoice is expressed in Vietnam dong in Arabic numerals and in Vietnamese characters, except for the case of sales in foreign currency that is not required to be converted into Vietnam dong, the total payment shall be expressed in Vietnamese dong. in original currency and in foreign languages.

In case the business establishment applies the form of commercial discount for customers or promotion as prescribed by law, the commercial discount or promotion must be clearly shown on the e-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. .

dd) Digital signatures and electronic signatures of the seller and the buyer

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

– In case the buyer is a business establishment and the buyer, the seller has an agreement that the buyer meets the technical conditions for digitally and digitally signing on the e-invoice made by the seller, the buyer must sign number, digitally sign the invoice.

- In case the e-invoice does not have to have a digital signature, the electronic signature of the seller and the buyer must comply with the provisions of Clause 3 of this Article.

e) Time of e-invoicing

The time of e-invoice is determined according to the time when the seller digitally signs, digitally signs on the invoice displayed in the format of day, month, year (for example, April 30, 4) and in accordance with the direction. referred to in Article 2019 of this Circular.

g) Tax authority's code for e-invoices with tax authority's code as prescribed in Clause 5, Article 3 of Decree No. 119/2018/ND-CP.

h) State budget fees and charges, trade discounts and promotions (if any) as guided at Point d.3 of this Clause and other relevant contents (if any).

2. Letters, numbers and currency shown on e-invoices

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 immediately in Vietnamese form and the font size is smaller than that of Vietnamese words. 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 according to each tax rate, and the total tax amount. value added, the total amount of payment is stated in original currency. The seller also shows on the invoice the exchange rate between the original currency and Vietnam dong at the rate prescribed by the Law on Tax Administration and its guiding documents.

– International standard foreign currency symbol code (e.g. 13.800,25 USD – Thirteen thousand eight hundred US dollars and twenty-five cents, eg 5.000 EUR- Five thousand euros).

- In case goods are sold in foreign currency in accordance with the law on foreign exchange and tax is paid in foreign currency, the total payment amount shown on the invoice is expressed in the original currency, not converted into VND. Vietnam.

3. In some cases the invoice does 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 e-invoices for sale at supermarkets and trade centers in which the buyer is a non-business individual, the invoice does not necessarily have the buyer's name, address and tax identification number.

c) For e-invoices selling petrol and oil to customers who are non-business individuals, it is not necessary to have the criteria of invoice name, invoice model number symbol, 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. The seller must ensure that the e-invoice is fully archived for the case of selling petrol and oil to individual customers who are not doing business in accordance with regulations and can be looked up when required by the competent authority.

d) For e-invoices which are stamps, tickets or cards, the electronic signatures or digital signatures of the seller are not required on the invoice (except for cases where the stamps, tickets and cards are electronic invoices issued by the agency). tax code, 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 e-documents exported through websites and e-commerce systems made according to international practices for non-business individual buyers identified as e-invoices, on Invoices do not have to have invoice symbols, invoice template symbols, invoice number, value-added tax rate, tax identification number, buyer's address, digital signature, electronic signature of the customer. sell.

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. Air transport service enterprises or agents must issue an electronic invoice with all the required contents to the organization or individual using the air transport service.

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 e-deposit-cum-shipping note, the e-delivery-cum-shipping note does not show the buyer's criteria, but the carrier's name, means of transport, address of the warehouse, and address only import warehouse; does not show tax amount, tax rate, total payment amount.

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

4. Other contents on e-invoices

a) In addition to other contents as guided in Clauses 1 and 3 of this Article, businesses, organizations, business households and individuals may create additional information about their logos or logos to represent their trademarks, trademark or representation of the seller. 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.

b) For the e-deposit-cum-shipping note, the slip shows information related to the internal dispatch order, the consignee, the shipper, the address of the exporting warehouse, and the address of the receiving warehouse; Specific means of transport:

– Name of consignee, internal dispatch order.

– The address of the warehouse, the name of the carrier and the means of transport.

- Name of consignee.

- Address of the receiving warehouse.

5. Display samples of some types of invoices enclosed with Appendix 1 issued with this Circular are for reference only.

6. For value-added invoices and tax refund declarations, the Ministry of Finance's guidance in Circular No. 72/2014/TT-BTC dated May 30, 5 of the Ministry of Finance on regulations on Refund of value-added tax on goods brought by foreigners and overseas Vietnamese when leaving the country.

Article 4. Time of e-invoicing

1. The time of making e-invoices for sale of goods, provision of services, or delivery of goods many times or handing over each service item or stage is determined according to the provisions of Clauses 1, 2, and 3. Article 7 of Decree No. 119/2018/ND-CP.

2. The time for making e-invoices for other cases is guided as follows:

a) The time for making e-invoices for electricity and water supply, telecommunications services, television services, and information technology services sold in a certain period shall be no later than seven (7). ) the next day from the date of recording the electricity and water consumption figures on the meter or the end of the conventional period for the provision of telecommunications, television and information technology services. The convention period as a basis for calculating the quantity of goods and services provided is based on the agreement between the telecommunications, television and information technology service provider and the buyer.

b) Time of making e-invoices for construction and installation is the time of acceptance and handover of works, work items, completed construction and installation volumes, regardless of whether money has been collected or not. have not received the money.

c) For organizations dealing in real estate, building infrastructure, building houses for sale or transfer:

c.1) In case the ownership or use rights have not been transferred: If payment is collected according to the project implementation schedule or the payment schedule stated in the contract, the time of e-invoicing is the date of collection of money. or according to the payment agreement in the contract.

c.2) In case the ownership and use rights have been transferred: The time of making e-invoices shall comply with the provisions of Clause 1 of this Article.

d) The time for making e-invoices for purchase of air transport services exported through the website and e-commerce system is made according to international practices no later than five (5) days from the date of delivery. Air transport service vouchers are output on the website system and e-commerce system.

3. For activities of prospecting, exploration and exploitation of crude oil, condensate and natural gas, associated gas, coal gas, the time to issue invoices for sale of crude oil, condensate, natural gas, and processed oil and gas shall be based on provisions of Clauses 1 and 3, Article 7 of Decree No. 119/2018/ND-CP, regardless of whether money has been collected or not.

Article 5. Electronic invoice format

1. E-invoice format is a technical standard that stipulates the data type and data length of information fields serving transmission, reception, storage and display of e-invoices. The electronic invoice format uses the XML text 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 publishes 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 e-invoice as prescribed in this Circular. this fourth.

4. Organizations and enterprises selling goods or providing services when transferring data to tax authorities by direct sending 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 6. Application of e-invoices when selling goods and providing services

1. Cases of using e-invoices with the tax authority's code, or using an invoice without the tax authority's code shall comply with the provisions of Clauses 1, 2, 3, 4 and 6, Article 12 of this Decree. Decree No. 119/2018/ND-CP.

For the case of using e-invoices without the tax authority's code according to Clause 2, Article 12 of Decree No. 119/2018/ND-CP, the electricity sectors; Petroleum; post and Telecommunication; air, road, rail, sea, water transport; Clean water; credit financing; insurance; medican; e-commerce business; supermarket business; Trade is determined by economic sector level 4 according to the List of system of national economic sectors promulgated together with Decision No. 27/2018/QD-TTg dated June 7, 6 of the Prime Minister, in which for with e-commerce business activities identified by the retail industry code on request for orders via the internet; supermarket business is determined by the retail industry code in supermarkets, in convenience stores; Commercial business is determined by the codes of wholesale and retail of goods.

2. Cases of using e-invoices with tax authority's code generated from cash registers connected to electronic data transfer with tax authorities include:

a) Enterprises and organizations mentioned in Clause 1 of this Article register to use electronic invoices connected from cash registers.

b) Business households and individuals specified in Clause 5, Article 12 of Decree No. 119/2018/ND-CP.

3. The application of e-invoices to high-risk tax cases is implemented as follows:

a) Sellers of goods or service providers subject to high tax risks specified at Point b of this Clause shall use e-invoices with tax authority's code, regardless of the value of each sale of goods. , Service Provider.

b) An enterprise with high tax risk is an enterprise with equity of less than 15 billion VND and has one of the following signs:

b.1) There is no legal ownership or right to use the following facilities: factory; factory; warehouse; means of transportation; shops and other facilities.

b.2) Enterprises engaged in the field of mining of soil, stone, sand and gravel.

b.3) The enterprise has suspicious banking transactions in accordance with the law on prevention and combat of money laundering.

b.4) Enterprises that have revenue from selling goods or providing services to other enterprises whose owners have a parent, spouse, sibling, or partnership relationship. Cross-ownership accounts for more than 50% of total business revenue on the CIT finalization declaration of the final year.

b.5) ​​Enterprises fail to declare tax as prescribed: Failure to submit tax returns or submit tax returns after 90 days from the date of expiry of the deadline for submitting tax returns or from the date of commencement of operation. doing business under the business registration license; stop doing business beyond the time limit notified of business suspension with the tax authority and the tax authority shall check and confirm that the enterprise has production and business but does not declare tax; no longer conduct business at the registered business address and fail to declare to the tax office or the tax agency inspects the place of permanent or temporary residence registration of the legal representative, the business owner Karma.

b.6) Enterprises that are using e-invoices have changed their business address twice or more within 2 months without declaring according to regulations or failing to declare and pay tax at the new place of registration according to regulations. regulation.

b.7) Enterprises that are buying invoices from tax authorities (executing the Decision "on high-risk businesses switching to using invoices of tax authorities") notified by tax authorities to switch to use them e-invoices with the tax authority's code.

b.8) During the period of 01 year up to the time of assessment:

– The enterprise has been issued a decision on sanctioning administrative violations on invoices by the tax authority, related to the use of illegal invoices, illegal use of invoices leading to tax evasion, tax fraud, payment late tax, understate tax obligations and be fined from 20 million VND or more;

– Enterprises are tax authorities issued decisions sanctioning administrative violations of invoices twice a year with a total fine of 02 million VND or more;

– The enterprise has been issued a decision on sanctioning administrative violations on invoices by the tax authority 03 times a year.

c) The General Department of Taxation is responsible for formulating risk criteria and submitting them to competent authorities for promulgation or promulgation according to their competence; building professional processes and information technology application system uniformly applied nationwide in order to assess and identify cases showing signs of risks in the issuance and use of invoices.

d) The tax authority directly managing (Tax Department, Sub-department of Taxation) is responsible for notifying enterprises and economic organizations of high tax risks (notifications made according to Form No. Decree No. 07/119/ND-CP) switching to using e-invoices with the tax authority's code.

dd) Enterprises and economic organizations that use e-invoices and are subject to high tax risks shall apply e-invoices with tax authority's code for 12 consecutive months of operation. After a period of 12 months, an enterprise or economic organization will be at risk if it is determined to be risk-free by the tax authority, meets the conditions for using e-invoices without a code, and has a request. If using e-invoices without a code, they must register for the use of e-invoices without the tax authority's code as prescribed in Article 20 of Decree No. 119/2018/ND-CP.

4. Guiding the issuance and declaration of tax liability when the tax authority issues an electronic invoice with the tax authority's code each time it is incurred.

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 6, Article 12 of Decree No. 119/2018/ND-CP;

- 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 notifying the use of e-invoices.

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

– 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 tax authorities by means of notification not to use e-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 eligible for issuance of e-invoices with the tax authority's code shall submit an application for issuance of e-invoices with the tax authority's code each time they arise. the tax authority's code according to Form No. 06 in the Appendix issued together with Decree No. 119/2018/ND-CP to the tax authority and access to the tax authority's electronic invoicing system to issue e-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), The tax authority shall issue the tax authority's code on the e-invoice made by the enterprise, organization or individual.

Enterprises, organizations 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 registers its tax identification number or where the organization's head office is located or the place stated in the establishment decision or the place of origin. sale of goods and provision of services.

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.

5. The application of e-invoices, ex-warehousing cum e-transportation notes to a number of specific cases according to management requirements is guided as follows:

a) In case of import of goods on consignment, if the business establishment that receives the entrusted import has 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 an e-delivery and delivery note in accordance with regulations on documenting the circulation of goods on the market.

b) In case of entrustment to export goods:

– When delivering goods to the entrusting establishment, the establishment that has the goods entrusted to export uses the electronic delivery cum delivery 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 export goods and services (including export goods processing establishments) when exporting goods and services, use electronic value-added invoices or electronic sales invoices. .

When exporting goods for transportation to the border gate or to the place where export procedures are carried out, the establishment shall use the E-deposit-cum-shipping note as prescribed 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 or a sales 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 stores located in other localities (provinces, direct cities). centrally) for sale or transfer between branches and dependent units; export 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 delivery note cum electronic transportation for goods exported to the agency acting as an agent.

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 shall use the electronic delivery cum delivery note, not the value-added electronic invoice.

dd) Organizations and individuals that export goods for sale on the go shall use the e-deposit-cum-shipping note as prescribed. When selling goods, they shall issue an e-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.

Article 7. Provision of e-invoice services

1. The provision of e-invoice services with the tax authority's code without collection shall comply with the provisions of Article 13 of Decree No. 119/2018/ND-CP.

2. For the cases specified at Points d and dd, Clause 1, Article 13 of Decree No. 119/2018/ND-CP, the General Department of Taxation shall report to the Ministry of Finance for consideration and decision.

Chapter II

MANAGEMENT AND USE OF ELECTRONIC INVOICES #

Section 1. MANAGEMENT AND USE OF E-INVOICES WITH CODE OF TAX AGENCIES

Article 8. Registration of use of e-invoices with tax authority's code

1. The registration for the use of e-invoices with the tax authority's code shall comply with the provisions of Article 14 of Decree No. 119/2018/ND-CP.

2. The portal of the General Department of Taxation sends notices as prescribed in Article 14 of Decree No. 119/2018/ND-CP to enterprises, economic organizations, other organizations, business households and individuals via an email address registered with the tax authority.

3. The cancellation of unused paper invoices (if any) and the cessation of use of invoices that have been announced for issuance comply with the provisions of Decree No. 51/2010/ND-CP dated May 14, 5 and Decree No. 2010/04/ND-CP dated January 2014, 17 of the Government providing for invoices for selling goods and providing services and guiding documents of the Ministry of Finance.

Article 9. Stop using e-invoices with tax authority's code

1. Tax authorities shall stop issuing e-invoice codes in the following cases:

a) The cases specified at Points a, b, c, d, Clause 1, Article 15 of Decree No. 119/2018/ND-CP;

b) The cases specified at Point dd Clause 1 Article 15 of Decree No. 119/2018/ND-CP are as follows:

- In case of using e-invoices with the tax authority's code to sell smuggled goods, banned goods, counterfeit goods, goods infringing intellectual property rights, which are detected and notified by competent authorities to the agency. tax office;

- In case of making an e-invoice with the tax authority's code for the purpose of short selling goods or providing services to appropriate money of the organization or individual, discovered and notified by the competent authority to tax authorities;

– In case the business registration agency or competent state agency requests the enterprise to suspend its conditional business lines when detecting that the enterprise does not fully meet the business conditions as prescribed by law. the law. Based on the inspection and examination results, if the tax authority determines that the enterprise was established for the purpose of buying, selling, or using illegal e-invoices or illegally using e-invoices, the enterprise shall be impose penalties for administrative violations according to regulations and at the same time, the tax authority shall issue a decision on the cessation of the use of e-invoices with the tax authority's code.

2. The continued use of e-invoices with tax authority's code for enterprises, economic organizations, other organizations, business households and individuals mentioned in Clause 1 of this Article must comply with Clause 2 of this Article. 15 Article 119 of Decree No. 2018/XNUMX/ND-CP.

3. In case an enterprise, economic organization, other organization, business household or individual suspends business, it is necessary to have an e-invoice delivered to the buyer to perform the contract signed before the tax authority has notice of business suspension, use e-invoices according to the instructions in Clause 4, Article 6 of this Circular.

Article 10. Making, issuing codes and sending e-invoices with tax authorities' codes

The making, issuance of codes and sending of e-invoices with codes of tax authorities comply with the provisions of Article 16 of Decree No. 119/2018/ND-CP.

Article 11. Handling of e-invoices with errors after the code is issued

1. In case the seller discovers that the e-invoice with the tax authority's code has not been sent to the buyer has errors, the seller shall notify the tax authority according to Form No. 04 of the Appendix issued together with Decree No. 119/2018/ND-CP on canceling e-invoices with wrong codes and invoicing new e-invoices, digitally signing and e-signing and sending them to tax authorities to issue a new invoice code to replace the invoice. The application has been made to send to the buyer. The tax authority shall cancel the e-invoice that has been issued with an error code stored on the tax authority's system.

2. In case the electronic invoice with the tax authority's code sent to the buyer is found to have errors, it shall be handled as follows:

a) In case there is an error in the name and address of the buyer but the tax code and other contents are correct, the seller shall notify the buyer of the error in the invoice and make a notice to the buyer. tax authorities according to Form No. 04 Appendix issued with Decree No. 119/2018/ND-CP and do not have to re-invoice;

b) In case there is a mistake about the tax code, the amount written on the invoice, the wrong tax rate, tax amount, or the goods stated on the invoice are not conforming to the specifications and quality, the seller and the buyer shall make a written document. agreement specifying errors and the seller shall notify the tax authority according to Form No. 04 of the Appendix issued together with Decree No. 119/2018/ND-CP on the cancellation of e-invoices and invoicing new electronic invoices to replace electronic invoices that have been issued with incorrect codes. After receiving the notice, the tax authority shall cancel the e-invoice that has been issued with an error code stored on the tax authority's system. A new e-invoice that replaces an e-invoice that has been issued with an error code must have the words "Replace the invoice with model number, invoice symbol...invoice number..., date...month...". The seller digitally and digitally signs the new e-invoice to replace the erroneous e-invoice, then the seller sends it to the tax authority for the tax authority to issue a code for the new e-invoice.

3. In case the tax authority detects that the e-invoice has been issued with an error code, the tax authority shall notify the seller using Form No. 05 in the Appendix issued together with Decree No. 119/2018/ND-CP to Seller check for errors. Within 02 days from the date of receipt of the notice from the tax authority, the seller shall notify the tax authority according to Form No. 04 in the Appendix issued together with Decree No. 119/2018/ND-CP on the cancellation of the tax authority. e-invoices with codes that have been made with errors and make new e-invoices, digitally, and digitally sign and send them to tax authorities to issue new e-invoice codes to replace the e-invoices made to send to buyers according to the instructions in Clause 1 or Clause 2 of this Article. If the seller does not notify the tax authority, the tax authority will continue to notify the seller of the error of the invoice that has been issued with the code so that the seller can make adjustments or cancel the invoice.

4. The tax authority shall notify the seller of the receipt and handling results using form No. 04 in the Appendix issued together with Decree No. 119/2018/ND-CP. Canceled e-invoices have no use value but are still stored for reference.

Article 12. Incident handling

1. 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 notifying on the website of the General Department of Taxation about the above incident.

2. 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.

3. 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, it shall notify the agency. tax authorities to assist in troubleshooting. During the troubleshooting time, the seller of goods or the provision of services that requires the use of e-invoices with the tax authority's code shall go to the tax office to use the e-invoice with the tax authority's code.

Section 2. MANAGEMENT AND USE OF ELECTRONIC INVOICES WITHOUT CODE OF TAX AGENCIES

Article 13. Registration of using e-invoices without tax authority's code

1. The registration for the use of e-invoices without the tax authority's code shall comply with the provisions of Article 20 of Decree No. 119/2018/ND-CP.

2. The portal of the General Department of Taxation sends notices as prescribed in Article 20 of Decree No. 119/2018/ND-CP to enterprises, economic organizations, other organizations, business households and individuals via an email address registered with the tax authority.

3. The cancellation of unused paper invoices (if any) and the cessation of use of invoices that have been announced for issuance comply with the provisions of Decree No. 51/2010/ND-CP dated May 14, 5 and Decree No. 2010/04/ND-CP dated January 2014, 17 of the Government providing for invoices for selling goods and providing services and guiding documents of the Ministry of Finance.

4. Enterprises and economic organizations that switch to applying e-invoices with the tax authority's code shall register for the use of e-invoices with the tax authority's code as prescribed in Article 14 of the Decree. No. 119/2018/ND-CP.

Article 14. Making and sending e-invoices without tax authority's code to buyers

Making and sending e-invoices without tax authority's code to buyers must comply with Article 21 of Decree No. 119/2018/ND-CP.

Article 15. Stop using e-invoices without tax authority's code

1. Goods sellers or service providers being enterprises or economic organizations in the cases mentioned in Clause 1, Article 9 of this Circular shall not issue e-invoices without tax authority's code to deliver to buyers. .

2. The continued use of e-invoices without the tax authority's code must comply with the provisions of Clause 2, Article 22 of Decree No. 119/2018/ND-CP.

Article 16. Transfer of e-invoice data to tax authorities

1. Goods sellers and service providers using e-invoices without the tax authority's code are responsible for transferring the data of the e-invoice made to the tax authority via the portal of the General Department of Taxation. (directly transferred or sent through the organization providing e-invoice service).

2. Method and time of electronic invoice data transfer

a) The method of transferring e-invoice data according to the electronic invoice data summary table (according to Appendix 2 issued with this Circular) and the time limit for submitting value-added tax declaration dossiers apply to the following cases:

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

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

- Selling goods or providing services to individual consumers without necessarily having the buyer's name and address on the invoice as guided in Clause 3, Article 3 of this Circular.

- Particularly for the case of selling gasoline to non-business consumers, the seller aggregates data on all sales invoices to consumers who are non-business individuals during the day, according to each item. shown on the electronic invoice data summary table.

The seller makes a summary table of data of electronic invoices for goods and services provided in the month/quarter (from the first day of the month, quarter to the last day of the month, quarter) according to Appendix 2 issued. attached to this Circular to send to the tax authorities along with the time of submitting the Value Added Tax Return in accordance with the provisions of the Tax Administration Law and its guiding documents.

In case a large number of invoices is generated, the seller shall make multiple data summaries, each table showing the ordinal number of the summary table in the data consolidation period.

After the deadline for transferring electric invoice data to the tax authority, the seller sends an additional summary of electronic invoice data in case of missing invoice data to the tax authority.

In case the summary of invoice data sent to the tax authority contains errors, the seller shall send adjustment information for the information declared on the summary sheet.

b) 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 a 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.

3. The seller transfers the electronic invoice data to the tax authority in the data format specified in Article 5 of this Circular and the guidance of the General Department of Taxation by direct sending (in case of meet data connection standards) or send it through an e-invoice service provider.

a) Direct sending form

– The General Department of Taxation selects businesses that use bulk invoices, have information technology systems that meet the requirements of standard data formats and specified in Clause 4, Article 5 of this Circular, and wish to transfer invoices to customers. e-invoice data in the form of sending directly to the tax authority to notify about the technical connection to transfer invoice data.

– In case an enterprise or business organization has a parent-subsidiary model organization, has built a centralized invoice data management system at the parent company and has a need for the parent company to transfer all data If an electronic invoice 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) Form of sending through an e-invoice service provider

Other enterprises and economic organizations other than those mentioned at Point a of this Clause shall sign a contract with an e-invoice service provider for the e-invoice service provider to provide the e-invoice transfer service. electronic 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. 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, the organization or enterprise mentioned at Point a, Clause 3 of this Article and the organization providing the e-invoice service have temporarily not transferred invoice data without the code to the tax authority.

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 mentioned at Point a, Clause 3 of this Article and the service provider Electronic invoice service transfers invoice data to tax authorities. Sending e-invoice data after being 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.

5. The seller is responsible before law for the legitimacy and accuracy of the e-invoice already made and sent to the tax authority or to the organization providing the e-invoice service.

Article 17. Handling of e-invoices without a tax authority's code

1. In case an e-invoice without the tax authority's code sent to the buyer is found to be incorrect, 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 not have to repeat the invoice. single. In case the e-invoice data has been sent to the tax authority, the seller shall notify the tax authority using Form No. (04 Appendixes issued together with Decree No. 119/2018/ND-CP).

b) In case there is a mistake in the tax code, the amount stated on the invoice, the tax rate or the tax amount, or the goods are not in accordance with the specifications and quality, the seller and the buyer shall make a written agreement specifying the error. error, the seller issues a new e-invoice to replace the erroneous e-invoice. A new e-invoice that replaces an erroneous e-invoice must have the words “Replace the invoice with the model number, invoice symbol…invoice number…, date…month…”. The seller digitally and digitally signs the new e-invoice to replace the erroneously made e-invoice, then the seller sends it to the buyer. In case the e-invoice data contains errors and has been sent to the tax authority, the seller shall notify the tax authority according to Form No. 04 (Appendix issued together with Decree No. 119/2018/ND-CP) and send new e-invoice data according to the method and time specified in Article 16 of this Circular.

2. If, after receiving the e-invoice data, the tax authority discovers that the e-invoice has made an error, the tax authority shall notify the seller using Form No. 05 (the Appendix issued with the Decree). No. 119/2018/ND-CP) for the seller to check for errors. Within 02 days from the date of receiving the notice from the tax authority, the seller shall notify the tax authority according to Form No. 04 (Appendix issued together with Decree No. 119/2018/ND-CP) about invoice cancellation (if any). If the seller cancels the e-invoice, the seller will issue a new e-invoice to send to the buyer and re-send the invoice data to the tax authority. If the seller fails to notify the tax authority, the tax authority shall continue to notify the seller of the error of the invoice so that the seller can adjust or cancel the invoice.

3. The tax authority shall notify the seller of the receipt and handling results according to Form No. 04 (Appendix issued together with Decree No. 119/2018/ND-CP) to the seller. Canceled e-invoices have no use value but are still stored for reference.

Chapter III

BUILDING, MANAGEMENT USING DATABASE OF ELECTRONIC INVOICES #

Article 18. Principles of building, collecting, managing, exploiting and using information and data of e-invoices

1. The electronic invoice information system must be built and managed uniformly from central to local levels; comply with standards and technical regulations on information technology.

2. The electronic invoice database 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 about e-invoices 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 must ensure accuracy, science, objectivity and timeliness.

5. The electronic invoice database is built, connected and shared in the electronic environment for convenient and efficient management, exploitation, provision and use of information and data.

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

7. The database of e-invoices is connected and exploited based on regulations on coordination and information exchange with information systems and databases of relevant ministries, branches and localities, between the central government and the province, between the province and the district (if conditions are met).

Article 19. Construction of information technology technical infrastructure, software system in service of management, operation and exploitation of electronic invoice information system

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

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

Article 20. Building, collecting, processing and managing invoice information system

1. Building an information system on electronic invoices

a) Electronic invoice database is a collection of electronic invoice data arranged and organized for access, exploitation, management and updating via electronic means.

b) The electronic invoice database is built by the General Department of Taxation in accordance with the Vietnamese e-Government architectural framework and includes the following components: registration for information use, notice of invoice cancellation, information on electronic invoices that the seller is responsible for sending to the tax authorities; information on value-added tax returns related to e-invoices.

2. Income, update information about e-invoices

Invoice information is collected based on information that the seller is responsible for sending to the tax authority, information from other agencies related to e-invoices, information obtained from business tax administration by tax authorities.

3. Processing information about electronic invoices

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. Management of electronic invoice information system

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

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

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

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

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

dd) Assume the prime responsibility for, and coordinate with relevant units in, building software in the electronic invoice information system.

Article 21. Responsibility for sharing and connecting information and data

1. Responsibility for sharing and connecting information and data of e-invoices shall comply with Article 26 of Decree No. 119/2018/ND-CP.

2. The provision of e-invoice data, the provision of electronic data on payment transactions via accounts shall be in the standard data format according to the guiding principles in Article 5 of this Circular.

Article 22. Looking up, providing and using electronic invoice information

The search, provision and use of e-invoice information shall comply with the provisions of Articles 27, 28 and 29 of Decree No. 119/2018/ND-CP.

Chapter IV

ORGANIZATION OF ELECTRONIC INVOICE SERVICES #

Article 23. Conditions for organizations providing e-invoice services

1. An e-invoice service provider must satisfy the following conditions:

a) Subject: Experience in building information technology solutions and electronic data exchange solutions between organizations, specifically:

- Have at least 05 years working in the information technology sector.

- Have implemented systems and applied information technology to at least 10 organizations.

- An electronic data exchange system has been deployed between branches of enterprises or between organizations.

b) Financial: There is a guarantee commitment from a credit institution lawfully operating in Vietnam with a value of over VND 5 billion to deal with risks and compensate for possible damage during the supply process. service.

c) Regarding personnel:

- There are at least 20 technical staff with university degree specialized in information technology, including staff with practical experience in network administration and database administration.

- Have technical staff regularly monitor and check 24 hours a day and 7 days a week to maintain the stable operation of the electronic data exchange system and support users of the e-invoice service.

d) Technically:

– Having a system of equipment, techniques and procedures for backing up data at the main data center as prescribed in Section d, Clause 1, Article 32 of Decree No. 119/2018/ND-CP.

- Have a system of backup equipment and techniques located at the backup center at least 20km away from the main data center, ready to operate when the main system fails.

- Connection to electronic invoice data exchange with tax authorities must satisfy the following requirements:

+ Connect with the tax authority through a private leased line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 2 backup channel. Each channel has a minimum bandwidth of 10 Mbps.

+ Use an encrypted Web Service (Web Service) or Message Queue (MQ) as a method to connect.

+ Using SOAP protocol to pack and transmit data

2. The guidance in Clause 1 of this Article applies to organizations providing services of transmitting and receiving e-invoice data, organizations providing e-invoice services with tax authorities' codes, and organizations providing e-invoices. e-invoice service without tax authority code.

Article 24. Selection of e-invoice service providers

The General Department of Taxation shall, based on the provisions of Article 23 of this Circular, sign contracts to provide e-invoice services according to the order prescribed in Article 25 of this Circular for organizations operating in the field of information technology. information meets the conditions.

Article 25. Order of signing an electronic invoice service provision contract

The signing of an e-invoice service provision contract between the General Department of Taxation and an e-invoice service provider shall comply with the provisions of Clause 3, Article 32 of Decree No. 119/2018/ND-CP of the Government. .

Chapter V

TERMS ENFORCEMENT #

Article 26. Enforcement

1. This Circular takes effect from August 14, 11.

2. From the effective date of this Circular to October 31, 10, the following documents issued by the Ministry of Finance remain effective:

a) Circular No. 32/2011/TT-BTC dated March 14, 03 of the Ministry of Finance guiding the creation, issuance and use of electronic invoices for the sale of goods and provision of services;

b) Circular No. 191/2010/TT-BTC dated December 01, 12 guiding the management and use of transport invoices;

c) Circular No. 39/2014/TT-BTC dated March 31, 3 of the Ministry of Finance (amended and supplemented by Circular No. 2014/119/TT-BTC dated August 2014, 25, Circular No. 8/2014/TT-BTC dated February 26, 2015 of the Ministry of Finance);

d) Decision No. 1209/QD-BTC dated June 23, 6 of the Minister of Finance on piloting the use of e-invoices with authentication codes of tax authorities, Decision No. 2015/QD-BTC dated June 526, 16 of the Minister of Finance. April 4, 2018 of the Minister of Finance on expanding the pilot scope of using e-invoices with authentication codes of tax authorities.

dd) Decision No. 2660/QD-BTC dated December 14, 12 of the Minister of Finance on extension of implementation of Decision No. 2016/QD-BTC dated June 1209, 23;

e) Circular No. 37/2017/TT-BTC dated April 27, 4 of the Ministry of Finance amending and supplementing Circular No. 2017/39/TT-BTC dated March 2014, 31 of the Ministry of Finance (amended by the Ministry of Finance). amended and supplemented by Circular No. 3/2014/TT-BTC dated August 119, 2014, Circular No. 25/8/TT-BTC dated February 2014, 26 of the Ministry of Finance).

3. From November 01, 11, enterprises, economic organizations, other organizations, business households and individuals must register for the application of e-invoices according to the guidance in this Circular.

4. From November 01, 11, the Circulars and Decisions of the Ministry of Finance mentioned in Clause 2020 of this Article cease to be effective.

Article 27. Handling forwarding

1. The transitional handling shall comply with the provisions of Clause 1, Clause 2, Clause 3, Clause 4, Article 36 of Decree No. 119/2018/ND-CP.

2. From November 01, 11 to October 2018, 31, to prepare physical and technical infrastructure conditions for information technology to register, use, look up and transfer data make e-invoices according to the provisions of Decree No. 10/2020/ND-CP, while the tax authority has not yet notified enterprises, economic organizations, other organizations, business households and individuals converting to Using e-invoices according to the provisions of Decree No. 119/2018/ND-CP and according to the guidance in this Circular, enterprises, economic organizations, other organizations, business households and individuals still apply invoices applications as prescribed in Decree No. 119/2018/ND-CP dated May 51, 2010, Decree No. 14/5/ND-CP dated January 2010, 04 and documents guiding the implementation of Decree No. 2014 /17/ND-CP, Decree No. 01/2014/ND-CP.

3. From the time when enterprises, organizations, individuals, business households and individuals use e-invoices as prescribed in this Circular, if detecting invoices that have been made as prescribed in Decree No. 51/ 2010/ND-CP dated May 14, 5, Decree No. 2010/04/ND-CP dated January 2014, 17 of the Government and guiding documents of the Ministry of Finance, if there are errors, the seller and buyer Buyer must make a written agreement clearly stating the error, the seller shall notify the tax authority according to Form No. 01 Appendix issued with Decree No. 2014/04/ND-CP and issue an e-invoice. new (e-invoice with tax authority's code or e-invoice without code) to replace an erroneous invoice. An e-invoice that replaces an incorrect invoice must have the words “Replace the invoice Model No… symbol… number… date… month…”. The seller digitally and electronically signs the new e-invoice to replace the issued invoice (according to Decree No. 119/2018/ND-CP dated May 51, 2010, Decree No. 14/5/ND-CP dated May 2010, 04). January 2014, 17 and the guiding documents of the Ministry of Finance) have errors, then the seller sends the tax authority to be issued a code for the e-invoice to replace the issued invoice (in case of using e-invoice with tax authority code).

4. For public non-business organizations (public educational institutions, public medical facilities) that have used the payment slips, the used receipts will continue to be used. In case the tax authority announces the conversion to apply electronic invoices with the tax authority's code, if the public non-business organization (public educational institution, public health facility) has not yet met the requirements for information technology infrastructure that continues to use Invoice cum Invoice Receipt in accordance with the provisions of Decrees: No. 51/2010/ND-CP dated May 14, 5 and No. 2010/04/ND-CP On January 2014, 17 of the Government, on invoices for selling goods and providing services, the invoice data shall be transferred to the tax authorities according to Form No. 01 of the Appendix issued together with Decree No. 2014/03. /ND-CP along with the submission of a value-added tax return. If the conditions for information technology infrastructure are satisfied, the public non-business organization (public educational institution, public health facility) shall register to use e-invoices with the tax authority's code. or e-invoices without the tax authority's code as prescribed in Articles 119, Article 2018 of this Circular.

5. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.