Circular 78/2021/TT-BTC on invoices and documents

CIRCULARS

INSTRUCTIONS ON IMPLEMENTATION OF SOME ARTICLES OF THE LAW ON TAX MANAGEMENT JUNE 13, 6 DECREE NO. 2019/123/ND-CP DATE OF OCTOBER 2020, 19 PROVISIONS ON INVOICES AND EVENTS

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;

Pursuant to the Government's Decree No. 123/2020/ND-CP dated October 19, 10 on invoices and vouchers;

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 Director of the General Department of Taxation;

The Minister of Finance promulgates a Circular guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 6, Decree No. 2019/123/ND-CP dated October 2020, 19 of the Government providing for receipts.

Article 1. Scope

This Circular guides a number of contents on invoices and documents according to the provisions of the Law on Tax Administration dated June 13, 6, Decree No. 2019/123/ND-CP dated October 2020, 19 of the Government regulating Regulations on invoices and documents (hereinafter referred to as Decree No. 10/2020/ND-CP) include:

1. Some contents about e-invoices include: authorization to make e-invoices; denominator symbols, electronic invoice symbols; change to apply electronic invoices with tax authority's code; apply e-invoices to a number of other cases; processing e-invoices, the summary table of e-invoice data sent to tax authorities contains errors; e-invoices with the tax authority's code are generated from the cash register with an electronic data transfer connection with the tax authority; Criteria for organizations providing services on e-invoices to sign contracts to provide e-invoice services with tax authority codes and services of receiving, transmitting and storing invoice data and other services. other relevant.

2. Some contents about paper invoices include: name of invoice type, symbol of invoice model number, invoice symbol, name of invoice copy ordered by Tax Department, symbol of invoice model number is stamp, ticket, etc. card printed by the Tax Department.

3. Use receipts and vouchers.

4. Forward processing instructions.

Article 2. Subject of application

Subjects of application of the guidance in this Circular are organizations and individuals specified in Article 2 of Decree No. 123/2020/ND-CP.

Article 3. Authorization to make e-invoices

1. Principle of authorization for invoicing

a) The seller of goods or the provision of services being an enterprise, economic organization or other organization is entitled to authorize a third party who is a party to have an affiliated relationship with the seller, who is eligible to use the product. e-invoices and not in the case of stopping using e-invoices as prescribed in Article 16 of Decree No. 123/2020/ND-CP to make e-invoices for the sale of goods and services. Affiliate relationship is determined in accordance with the law on tax administration;

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

c) The authorization must be notified to the tax authority when registering to use e-invoices;

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

dd) The authorizing party and the authorized party are responsible for posting on the website of their unit or making a public announcement on the mass media so that the purchaser of goods or services is aware of the authorization to issue invoices. . When the authorization period expires or the authorization expires before the time limit for e-invoicing as agreed between the parties, the authorizing party or the authorized party shall cancel the listings or notices on the website of their units or notify the parties. publicize on the mass media about the authorization to make invoices;

e) In case the authorized invoice is an electronic invoice without a tax authority's code (hereinafter referred to as an e-invoice without a code), the authorizing party must transfer the e-invoice data to the managing tax authority. manage directly or through a service provider to transfer e-invoice data to the tax authority directly managing it;

g) The authorized party is responsible for making an e-invoice in accordance with the actual arising, as agreed with the authorizing party and in compliance with the principles in Clause 1 of this Article.

2. Mandate contract or authorization agreement

a) The authorization contract or authorization agreement must fully show information about the authorizing party and the authorized party (name, address, tax identification number, digital certificate); information on authorized e-invoices (invoice type, invoice symbol, invoice model number); mandate purposes; mandate duration; the method of payment of authorized invoices (specify the responsibility to pay for goods and services on the authorized invoice);

b) The authorizing party and the authorized party are responsible for storing the document of authorization and presenting it at the request of the competent authority.

3. Notify the tax authority of the authorization to issue e-invoices

a) The authorization is determined as the change of registration information for the use of e-invoices according to the provisions of Article 15 of Decree No. 123/2020/ND-CP. The authorizing party and the authorized party use Form No. 01DKTD/HDDT issued together with Decree No. 123/2020/ND-CP to notify the tax authority of the authorization to issue e-invoices, including case of termination before the time limit for e-invoicing authorization as agreed between the parties;

b) The authorizing party fills in the information of the authorized party, the authorized party fills in the information of the principal in Form No. 01DKTD/HDDT issued together with Decree No. 123/2020/ND-CP as follows:

– For the authorizing party and the proxy receiving party in Part 5 “List of digital certificates in use”, fill in full information about the digital certificates used by both parties;

– For the authorized party, in column 5, Part 6, “Registration for invoicing authorization”, fill in the name, authorized organization and tax identification number of the authorizing party.

Article 4. Model number, invoice symbol, invoice name

1. Electronic invoice

a) The symbol for the e-invoice denominator is a character with one natural digit being the natural numbers 1, 2, 3, 4, 5, 6 to reflect the type of e-invoice as follows:

– Number 1: Reflect the type of value-added electronic invoice;

– Number 2: Reflecting the type of sales e-invoice;

– Number 3: Reflecting the type of electronic invoice for the sale of public property;

– Number 4: Reflecting the type of national reserve sales e-invoice;

– Number 5: Reflecting other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts or e-documents with other names but with the contents of the e-invoice according to prescribed in Decree No. 123/2020/ND-CP;

– No. 6: Reflects electronic documents used and managed such as invoices including electronic warehouse-cum-intra-shipping notes, delivery notes sent to e-agents for sale.

b) An e-invoice symbol is a group of 6 characters including both letters and numbers representing the e-invoice symbol to reflect information about the type of e-invoice with the tax authority's code or the e-invoice. uncode, year of invoice, type of e-invoice used. These six (06) characters are specified as follows:

– The first character is one (01) letter specified as C or K as follows: C represents the electronic invoice with the tax authority's code, K represents the electronic invoice without the code;

– The next two characters are two (02) Arabic numerals representing the year of electronic invoice which is determined according to the last 2 digits of the calendar year. For example: The year of electronic invoice is 2022, the number 22 is shown; e-invoice year is 2023, shown as number 23;

– One character followed by one (01) letter specified as T, D, L, M, N, B, G, H 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: Applies to public property sales invoices and national reserve sales invoices or specific electronic invoices that do not necessarily have certain 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;

+ Letter N: Applies to electronic delivery cum internal transportation slip;

+ Letter B: Applies to delivery notes sent to e-agents;

+ Letter G: Applied to stamps, tickets and electronic cards which are value-added invoices;

+ Letter H: Applied to stamps, tickets and electronic cards as sales invoices.

– The last two characters are written words determined by the seller based on management needs. In case the seller uses multiple e-invoice templates in the same type of invoice, the last two characters mentioned above are used to distinguish different invoice templates in the same type of invoice. If there is no need for management, leave it as YY;

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

– Example showing the characters of the e-invoice template symbol and the e-invoice symbol:

+ “1C22TAA” – is a value-added invoice with a tax authority’s code made in 2022 and is an electronic invoice registered for use by an enterprise or organization with the tax authority;

+ “2C22TBB” – is a sales invoice with a tax authority's code made in 2022 and is an electronic invoice signed and used by businesses, organizations, and business households with tax authorities;

+ “1C23LBB” – is a value-added invoice with the tax authority's code made in 2023 and is an electronic invoice issued by the tax authority each time it is incurred;

+ “1K23TYY” – is a value-added invoice without a code made in 2023 and an electronic invoice registered for use by an enterprise or organization with the tax authority;

+ “1K22DAA” – is a value-added invoice without a code created in 2022 and is a specific electronic invoice that does not necessarily have a number of mandatory criteria registered for use by businesses and organizations. ;

+ “6K22NAB” – is an electronic internal delivery cum delivery note without a code created in 2022, registered with the tax authority;

+ “6K22BAB” – is an ex-warehousing note sent to an electronic agent without a code created in 2022, registered by the enterprise with the tax authority.

c) Name, address and tax identification number of the authorized party for the authorized e-invoice.

2. Invoices ordered by the Tax Department

a) The symbol for the invoice model number printed by the Department of Taxation is a group of 11 characters representing information about: name of the invoice type, serial number, ordinal number of the sample in an invoice (a type of invoice with may have many models), specifically as follows:

– The first six (06) characters represent the name of the invoice type:

+ 01GTKT: Value-added invoice;

+ 02GTTT: Sales invoice;

+ 07KPTQ: Sales invoices for organizations and individuals in non-tariff zones;

+ 03XKNB: Delivery note cum internal transportation;

+ 04HGDL: Ex-warehousing note to be sent to agents.

– One (01) next character is the natural numbers 1, 2, 3 representing the invoice number;

– One (01) character followed by “/” to separate;

– The next three (03) characters are the ordinal number of the template in an invoice type, starting with 001 and up to 999.

b) Invoice symbol printed by the Department of Taxation is a group of 08 characters representing information about: The Tax Department ordered to print invoices; year of order to print the invoice; Invoice symbols are determined by the tax authorities themselves based on management needs, specifically as follows:

– The first two (02) characters represent the code of the Tax Department that ordered the invoice printing and are determined according to Appendix IA issued together with this Circular;

– The next two (02) characters are two letters of the 20 uppercase letters of the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P , Q, R, S, T, U, V, X, Y represent invoice symbols which are determined by tax authorities themselves based on management needs;

– One (01) character followed by “/” to separate;

– The next three (03) characters, including the first two (02) characters, are two Arabic numerals representing the year the Tax Department ordered the invoice printing, determined according to the last 02 digits of the calendar year and one (01) The character is the letter P representing the invoice printed by the Tax Department. For example: The year the Tax Department ordered to print is 2022, the number 22P is shown; The year the Tax Department ordered to print invoices is 2023, the number 23P is shown;

– Example showing the characters of the symbol of the invoice form ordered by the Tax Department and the symbol of the invoice printed by the Department of Taxation:

Invoice form symbol “01GTKT3/001”, Invoice symbol “01AA/22P”: is understood as model number 001 of value-added invoice with 3 copies ordered by Hanoi Tax Department in 2022.

c) Co-invoices ordered by the Tax Department are sheets of the same invoice number. Each invoice number has 3 copies in it:

– Contact 1: Save;

– Contact 2: Delivered to the buyer;

– Contact 3: Internal.

d) The symbol of the invoice number is stamp, ticket, card printed by the Tax Department, consisting of 03 characters to distinguish stamps, tickets and cards belonging to value-added invoices or sales invoices as follows:

- Symbol 01/: for stamps, tickets and cards of the type of VAT invoice;

– Symbol 02/: for stamps, tickets and cards of the type of sales invoice.

Article 5. Conversion of e-invoices with tax authority's code

1. Taxpayers who are using e-invoices without a code, if they wish to change the application of e-invoices with the tax authority's code, change their information on using e-invoices as prescribed in Clause 15 of this Article. Article 123 of Decree No. 2020/XNUMX/ND-CP.

2. Taxpayers who are eligible to use e-invoices without codes as prescribed in Clause 2, Article 91 of the Law on Tax Administration, if they fall into the case of being identified with high tax risks as prescribed in Circular No. 31/ 2021/TT-BTC dated May 17, 5 of the Ministry of Finance on the application of risks in tax administration and notified by tax authorities (Form No. 2021/TB-KTT Appendix IB issued together with Decree No. No. 01/123/ND-CP) on the conversion of electronic invoices with tax authorities' codes, they must be converted to electronic invoices with tax authorities' codes. Within ten (2020) working days from the date the tax authority issues the notice, the taxpayer must change the information on the use of e-invoices (switching from using e-invoices without codes to invoices). electronically with the tax authority's code) according to the provisions of Article 10 of Decree No. 15/123/ND-CP and comply with the notice of the tax authority. After 2020 months from the time of switching to using e-invoices with the tax authority's code, if the taxpayer wishes to use the e-invoice without the code, the taxpayer shall change the invoice usage information. According to the provisions of Article 12 of Decree No. 15/123/ND-CP, the tax authorities shall base themselves on the provisions of Clause 2020, Article 2 of the Law on Tax Administration and the provisions of Circular No. 91/31/TT-BTC to consider and decide.

Article 6. Application of e-invoices to a number of other cases

1. Transfer of e-invoice data without the established code to the tax authority in the case specified at Point a.2 Clause 3 Article 22 of Decree No. 123/2020/ND-CP does the following: After making full invoice contents, send e-invoices to buyers and at the same time send e-invoices to tax authorities, no later than the same day sent to buyers.

2. Business households and individuals using e-invoices include:

a) Business households and individuals that pay tax according to the declaration method must use electronic invoices;

b) Business households and individuals paying tax according to the presumptive method, if they request the use of invoices, the tax authorities shall issue individual e-invoices each time they arise;

c) Business households and individuals declare tax according to each time it is incurred. If there is a request to use invoices, the tax authority shall issue individual e-invoices each time.

3. In case of providing banking services, the invoice date shall be made periodically according to the contract between the two parties, enclosed with a statement or other document certified by both parties, but no later than the last day of the month in which the activity occurs. service provision;

In case of providing banking services in a large quantity and frequently arising, it will take time to check data between the bank and relevant third parties (payment institutions, international card organizations or other related parties). other organizations), the time of invoicing is the time of completing the data reconciliation between the parties but no later than the 10th day of the month following the month of arising.

4. In case of selling petrol and oil to customers, the seller shall transfer the petrol and oil sales invoice data of the day according to the provisions of Point a.1 Clause 3 Article 22 of Decree No. 123/2020/ND-CP. In case the seller and the buyer have an agreement to facilitate the circulation of goods or look up data, the seller, after making an e-invoice with all the contents on the invoice, sends it to the buyer and simultaneously sends the invoice to the buyer. submit an application to the tax authority as prescribed at Point a.2 Clause 3 Article 22 of Decree No. 123/2020/ND-CP.

Article 7. Processing of e-invoices, the e-invoice data summary table sent to the tax authority contains errors in some cases

1. For electronic invoices:

a) In case the e-invoice is made with errors, the tax authority's code must be re-issued or the e-invoice has errors that need to be handled in the form of adjustment or replacement as prescribed in Article 19 of Decree No. 123. /2020/ND-CP, the seller has the option to use Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP to notify the adjustment for each invoice. error or notify the adjustment of many electronic invoices with errors and send a notice according to Form No. 04/SS-HDDT to the tax authority at any time but no later than the last day of the tax declaration period. the added value arising from the adjusted e-invoice;

b) In case the seller issues an invoice when collecting money before or while providing the service as prescribed in Clause 2, Article 9 of Decree No. 123/2020/ND-CP, then there is a cancellation or termination of the service provision. If the seller provides the service, the seller will cancel the e-invoice already made and notify the tax authority of the invoice cancellation according to Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ Decree-CP;

c) In case the e-invoice has been made with errors and the seller has handled it in the form of adjustment or replacement as prescribed at Point b, Clause 2, Article 19 of Decree No. 123/2020/ND-CP, then If the invoice is found to continue to have errors, the seller will follow the next processing method in accordance with the form applied when handling errors for the first time;

d) According to the notice period specified in Form No. 01/TB-RSDT Appendix IB attached to Decree No. 123/2020/ND-CP, the seller shall notify the tax authority according to Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP on the inspection of e-invoices made with errors, clearly stating that the basis for inspection is the notice Form No. 01/TB-RSDT of the tax authority (including information number and date of notification);

dd) In case the e-invoice is made without the invoice model number, invoice symbol, or invoice number with errors, the seller will only make corrections without cancellation or replacement;

e) Particularly for the content of the value on the invoice with errors, the increase (positive sign) and decrease (negative sign) shall be adjusted in accordance with the actual adjustment.

2. For the electronic invoice data summary table:

a) After the deadline for transferring the electronic invoice data sheet to the tax authority, in case of missing e-invoice data in the e-invoice data summary table sent to the tax authority, the seller shall send the e-invoice data summary sheet to the tax authority. additional e-invoice data aggregation;

b) In case the electronic invoice data summary table sent to the tax authority contains errors, the seller shall send adjustment information for the information declared on the summary sheet;

c) The adjustment of invoices on the electronic invoice data summary sheet according to the provisions of Point a.1 Clause 3 Article 22 of Decree No. 123/2020/ND-CP must be filled with the following information: sample symbol Invoice number, invoice symbol, invoice number in column 14 "relevant invoice information" in Form 01/TH-HDDT issued together with Decree No. 123/2020/ND-CP (except for invoices) It is not necessary to have all the information about the invoice model number, invoice symbol, and invoice number as prescribed in Clause 14, Article 10 of Decree No. 123/2020/ND-CP).

3. The additional declaration of tax declaration dossiers related to adjusted or replaced electronic invoices (including canceled electronic invoices) shall comply with the provisions of tax administration law.

Article 8. E-invoices with tax authority's code are generated from cash registers connected to electronic data transfer with tax authorities

1. An electronic invoice with the tax authority's code is generated from a cash register connected to electronic data transfer with the tax authority, ensuring the principles specified in Article 11 of Decree No. 123/2020/ND-CP .

2. Businesses, households and individuals that pay tax according to the declaration method have activities of providing goods and services directly to consumers according to business models (commercial centers; supermarkets; retail stores). consumer goods; catering; restaurants; hotels; retail of modern medicines; entertainment and entertainment services and other services) can choose to use e-invoices generated from cash registers connected to the Internet. connect electronic data transfer with tax authorities or e-invoices with codes, e-invoices without codes.

3. An electronic invoice with the tax authority's code generated from a cash register connected to electronic data transfer with the tax authority has the following contents:

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

b) Buyer information if required by the buyer (personal identification number or tax code);

c) Name of goods or services, unit price, quantity, payment price. In case the organization or enterprise pays tax by the credit method, it must clearly state the VAT-exclusive selling price, VAT rate, VAT amount, and total payment including VAT;

d) Time of making invoices;

d) Code of tax authority.

4. Solution for issuing tax authority's code on e-invoice generated from cash register connected to electronic data transfer with tax authority: Tax authority's code is automatically issued, according to the character range for Each business establishment mentioned in Clause 2 of this Article, when registering to use e-invoices with the tax authority's code, is generated from the cash register with an electronic data transfer connection with the tax authority and must not be identical. mounting.

5. Responsibilities of the General Department of Taxation

a) Develop and publish data components of e-invoices with tax authority's code generated from cash registers connected to electronic data transfer with tax authorities, and methods of transmission and receipt with tax authorities. according to the provisions of Article 12 of Decree No. 123/2020/ND-CP and guide taxpayers to connect and transfer e-invoice data to tax authorities;

b) Direct the Tax Departments of the provinces and centrally-run cities, based on the actual subjects in the locality, to assume the prime responsibility for, and coordinate with relevant units in, developing a project to connect information from cash registers to manage cash registers. manage retail sales of business households and individuals to report to the General Department of Taxation for submission to the Ministry of Finance for approval after reaching agreement with the People's Committees of the provinces and cities for implementation;

c) Develop a roadmap for the application of e-invoices with tax authority's codes generated from cash registers connected to electronic data transfer with tax authorities according to the provisions of this Article;

d) Guide to use the code issued by the tax authority for electronic invoices with the tax authority's code generated from the cash register connected to electronic data transfer with the tax authority for reference. participate in the prize.

6. Responsibilities of the seller when using an electronic invoice with the tax authority's code generated from the cash register connected to the electronic data transfer with the tax authority:

a) Register to use e-invoices with tax authority's code generated from cash registers connected to electronic data transfer with tax authorities according to the provisions of Article 15 of Decree No. 123/2020/ND- CP;

b) Make an electronic invoice with the tax authority's code generated from the cash register as prescribed in Article 11 of Decree No. 123/2020/ND-CP and this Article;

c) Be responsible for using the code character range granted by the tax authority when making electronic invoices with the tax authority's code generated from the cash register connected to electronic data transfer with the tax authority to ensure continuous and unique;

d) Transfer the e-invoice data with the tax authority's code generated from the cash register to the tax authority within the same day through the service provider of receiving, transmitting and storing electronic data.

Article 9. Use of receipts and vouchers

1. The Department of Taxation prints, generates and issues tax receipts, Form CTT50, Appendix IC issued together with this Circular in the form of printing, self-printing and electronic printing for use in collecting taxes, fees and charges for households. , individuals doing business in the area satisfying the conditions for using receipts and debt collection for contracted households, and for collecting agricultural and non-agricultural land use tax for households and individuals.

2. Criteria for determining the geographical areas that satisfy the conditions for using tax receipts: Based on the actual management situation in the area, the regional Tax Sub-Departments are responsible for determining and updating the list of geographical areas. meet the conditions for using tax receipts to submit to the Tax Department for approval. The areas eligible to use tax receipts are those that satisfy three conditions simultaneously: no collection points, not yet authorized to collect tax, and difficult or extremely difficult areas according to regulations on administrative units. commune level government in disadvantaged areas.

3. In the course of tax, charge and fee management in accordance with the Law on Tax Administration, in case the organization needs to use other types of documents as prescribed in Clause 2, Article 30 of Decree No. 123/2020 /ND-CP, the organization sends a document to the Ministry of Finance (General Department of Taxation) for approval and implementation.

4. For fee-collecting organizations, use e-receipts in case it is necessary to adjust a number of content criteria on receipts as prescribed in Clause 2, Article 32 of Decree No. 123/2020/ND-CP then the organization sends a document to the Ministry of Finance (General Department of Taxation) for approval and implementation.

Article 10. Criteria for e-invoice service providers to sign an e-invoice service provision contract with the tax authority's code and the service of receiving, transmitting and storing invoice data and other related services

1. Criteria for organizations providing e-invoice solutions with tax authority codes and no codes for sellers and buyers

a) About the subject:

– Being an organization operating in the field of information technology established under Vietnamese law;

– Information about the e-invoice service is published on the organization's website;

b) Regarding personnel: Having at least 5 employees with university degrees majoring in information technology;

c) Technically: Having technical infrastructure, information technology equipment and software systems satisfying the requirements:

– Provide solutions for creating, processing and storing e-invoice data with tax authority's code and e-invoice without code for sellers and buyers in accordance with the law on e-invoices and other relevant laws;

– There is a solution to receive and transmit electronic invoice data with service users; solution for transmitting and receiving e-invoice data with tax authorities through the organization that receives, transmits and stores e-invoice data. Information on the process of receiving and transmitting data must be logged to serve the control work;

- Having solutions to backup, restore and secure electronic invoice data;

– Document the results of successful technical testing on the solution of e-invoice data transmission and reception with the service provider of receiving, transmitting and storing e-invoice data.

2. Criteria for service providers of receiving, transmitting and storing e-invoice data

a) About the subject:

– Being an organization established under Vietnamese law, having at least 05 years of operation in the field of information technology;

– Information about the e-invoice service is published on the organization's website;

b) Financial: Having an escrow deposit at a bank lawfully operating in Vietnam or a guarantee from a bank legally operating in Vietnam with a value of not less than VND 5 billion to settle risks. and compensate for damage that may occur during the service provision;

c) Regarding personnel: Having at least 20 employees with university degrees majoring in information technology;

d) Technically: Having technical infrastructure, information technology equipment and software systems satisfying the requirements:

– Provide solutions to create, process and store e-invoice data with tax authority's code in accordance with the law on e-invoices and other relevant laws;

- Having a solution to connect, receive, transmit and store e-invoice data with an e-invoice service provider with tax authority's code and no code for sellers and buyers; solution to connect, receive, transmit and store electronic invoice data with tax authorities. Information on the process of receiving and transmitting data must be logged to serve the control work;

– The technical infrastructure system providing e-invoice services is operated on the main data center and backup data center environment. The backup center is at least 20km away from the main data center and ready to operate when the main system fails;

- The system is capable of detecting, warning and preventing illegal access and forms of attack on the network environment to ensure the confidentiality and integrity of data exchanged between the participants;

- Having a system for backing up and restoring data;

– Connecting to the General Department of Taxation through a leased channel or an MPLS VPN Layer 3 channel or equivalent, including 1 main transmission channel and 2 backup channels. Each transmission channel has a minimum bandwidth of 20 Mbps; use a Web service (Web Service) or an encrypted queue (Queue) as the method to connect; uses SOAP/TCP protocol to encapsulate and transmit data.

3. The General Department of Taxation publishes information of organizations providing e-invoice solutions and selects e-invoice service providers to sign a contract to provide data receiving, transmitting and storing services. invoice to the tax authority.

a) Publicly upload information of the e-invoice solution provider on the website of the General Department of Taxation: The e-invoice solution provider submits documents proving that it meets the following criteria: in Clause 1 of this Article, the document describing the service and the commitment to perform it to the General Department of Taxation. Within 10 days from the date of receipt of the dossier, the General Department of Taxation shall publicly post a document describing the organization's services and commitments on the website of the General Department of Taxation. Organizations are responsible for the documentation provided. In the course of operation, in case it is detected that an organization provides services in contravention of regulations, the General Department of Taxation shall notify and cancel the organization's public information on the website of the General Department of Taxation.

b) Select an e-invoice service provider to sign a contract to provide the service of receiving, transmitting and storing invoice data with the tax authority.

– Organizations that fully satisfy the conditions specified in Clause 2 of this Article shall send a written request to sign a contract to provide the service of receiving, transmitting and storing invoice data, enclosed with supporting documents, to the General Department of Taxation. Within 10 working days from the date the organization provides sufficient supporting documents, the General Department of Taxation shall coordinate with the organization to make technical connection and check data transmission and reception between the two parties. After successful connection, the General Department of Taxation and the organization sign a contract to provide the service of receiving, transmitting and storing invoice data with the tax agency. Information about the organization providing the service of receiving, transmitting and storing invoice data of tax authorities will be published on the website of the General Department of Taxation.

In the course of contract performance, the General Department of Taxation and the organization providing the e-invoice service agree on the contents of the authorization to issue a code in case the tax authority's code issuance system has problems or entrusts it. provide electronic invoices with the tax authority's code without paying for services to the subjects specified in Clause 1, Article 14 of Decree No. 123/2020/ND-CP.

Article 11. Enforcement

1. This Circular 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. electronically according to the instructions in this Circular and Decree No. 2022/123/ND-CP before July 2020, 01.

2. E-invoices are applicable to business households and individuals from July 01, 7. Particularly the case specified in Clause 2022, Article 1 of Decree No. 14/123/ND-CP is not implemented. transactions with tax authorities by electronic means, no information technology infrastructure, no accounting software system, no e-invoicing software to use e-invoices and to transmit data. If electronic data is sent to the buyer and to the tax office, the paper invoice issued by the tax authority shall be used for a maximum period of 2020 months, and the tax authority has a solution to gradually switch to the application of electronic invoices. The maximum period of 12 months is counted once from July 12, 01 for business households and individuals that have been operating since before July 7, 2022; or from the time of registration, start using invoices for business households and individuals newly established from July 01, 7.

3. From July 01, 7, the following Circulars and Decisions of the Ministry of Finance cease to be effective:

a) Decision No. 30/2001/QD-BTC dated April 13, 4 of the Ministry of Finance on promulgating the regime of printing, issuing, managing and using tax stamps;

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

c) Circular No. 32/2011/TT-BTC dated March 14, 3 of the Ministry of Finance guiding the creation, issuance and use of e-invoices for the sale of goods and provision of services;

d) 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);

dd) 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 April 526, 16 of the Minister of Finance on expanding the pilot scope of using e-invoices with authentication codes of tax authorities;

e) 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;

g) Circular No. 303/2016/TT-BTC dated November 15, 11 of the Ministry of Finance guiding the printing, issuance, management and use of vouchers for collection of fees and charges belonging to the state budget ;

h) 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). 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);

i) Circular No. 68/2019/TT-BTC dated September 30, 9 of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 2019/119/ND-CP dated September 2018, 12 of the Government regulating regulations on electronic invoices;

k) Circular No. 88/2020/TT-BTC dated October 30, 10 amending and supplementing Article 2020 of Circular No. 26/68/TT-BTC dated September 2019, 30 of the Ministry of Finance guiding the implementation of a Article number of Decree No. 9/2019/ND-CP dated September 119, 2018 of the Government regulating e-invoices.

4. This Circular consists of 2 Appendixes: Appendix I applies to tax authorities when ordering invoices and receipts to be printed; Appendix II provides sample instructions to display some types of invoices for organizations and businesses to refer to during the implementation process.

5. The roadmap for implementing the electronic invoice management system by the tax authorities:

a) The General Department of Taxation is responsible for investing in upgrading the technical infrastructure of the e-invoice system to be ready to receive requests and connect with all e-invoice service providers that fully satisfy the criteria specified in Clause 2, Article 10 of this Circular from July 01, 7. For organizations and individuals wishing to deploy e-invoices before July 2022, 01, the General Department of Taxation be responsible for taking advantage of all resources on existing technical and information technology infrastructure for implementation. To encourage competent organizations to participate in providing services of receiving, transmitting and storing e-invoice data with tax authorities.

b) The General Department of Taxation is responsible for announcing the roadmap and the basis for selecting an e-invoice service provider connected to the tax authority to ensure publicity and transparency. In case the number of organizations fully satisfying the criteria specified in Clause 2, Article 10 of this Circular and wishing to connect with tax authorities exceeds the system's capacity, the General Department of Taxation, based on information customers are using the organization's e-invoice service as of August 31, 8 (according to tax authorities' management information) to select an organization with a large number of customers and sign a contract to provide services of receiving, transmitting and storing e-invoice data as prescribed in Clause 2021, Article 3 of this Circular.

6. The General Department of Taxation is responsible for guiding the process of canceling invoices printed by the Department of Taxation and developing a process to guide the management and use of tax, charge and fee receipts at tax authorities at all levels.

Article 12. Handling forwarding

1. Enterprises and economic organizations that have notified the issuance of ordered invoices, self-printed invoices, and e-invoices without codes or have registered to apply e-invoices with tax authorities' codes, have purchased Invoices issued by tax authorities before the date this Circular is issued may continue to use existing invoices from the date this Circular is issued until the end of June 30, 6 and carry out the procedures for invoices. applications under the provisions of Decree No. 2022/51/ND-CP dated May 2010, 14 and Decree No. 5/2010/ND-CP dated January 04, 2014 of the Government providing for goods sale invoices, service provision.

From the date this Circular is promulgated to the end of June 30, 6, for areas that have met the conditions on infrastructure to deploy e-invoices according to the Decision of the Ministry of Finance on the basis of the proposal of the Ministry of Finance. At the request of the General Department of Taxation, business establishments in the locality are responsible for converting to apply electronic invoices specified in this Circular according to the schedule notified by the tax authorities. In case a business establishment has not yet met the requirements for information technology infrastructure and continues to use invoices in the forms mentioned above, the business establishment shall send invoice data to the tax agency using Form No. 2022/DL-HDDT Appendix IA issued together with Decree No. 03/123/ND-CP along with the submission of value-added tax declarations. Tax authorities receive invoice data of business establishments to include in the invoice database and post it on the portal of the General Department of Taxation for looking up invoice data.

2. For new business establishments established between the date of this Circular's promulgation and the end of June 30, 6, in case the tax authority notifies the business establishment to apply e-invoices, According to the provisions of Decree No. 2022/123/ND-CP, Decree No. 2020/119/ND-CP dated September 2018, 12, Circular No. 9/2018/TT-BTC and this Circular, business establishments The business shall comply with the instructions of the tax authority. In case the conditions for information technology infrastructure are not satisfied but continue to use invoices as prescribed in Decree No. 68/2019/ND-CP dated May 51, 2010 and Decree No. 14/5/ND -CP dated January 2010, 04 of the Government stipulating on invoices for selling goods and providing services, shall comply with business establishments mentioned in Clause 2014 of this Article.

3. For invoices of tax authorities already printed according to the provisions of Decree No. 51/2010/ND-CP dated May 14, 5 and Decree No. 2010/04/ND-CP dated January 2014, 17 The Government's regulations on invoices for selling goods and providing services if there are invoice symbols, invoice model number symbols are similar to the instructions in this Circular and the content is consistent with the provisions of Decree No. 01 /2014/ND-CP, tax authorities may use ordered invoices to sell to subjects who can purchase invoices from July 123, 2020 according to the provisions of Article 01 of Decree No. 7/2022/ND-CP. CP.

4. Fee and fee collection receipts according to the guidance form in Circular No. 303/2016/TT-BTC dated November 15, 11 of the Ministry of Finance guiding the printing, issuance, management and use of all kinds of certificates from the collection of fees and charges belonging to the state budget and tax receipts printed under Decision No. 2016/30/QD-BTC dated April 2001, 13 of the Ministry of Finance on promulgating the regime of printing and issuing , management, use tax stamps are continued to use. In case tax receipts, receipts of collection of fees and charges are used up according to the form guided in the above documents, the form prescribed in Decree No. 4/2001/ND-CP dated January 11, 2020 shall be used. Government's regulations on administrative procedures in the field of state treasury. In case the tax authority announces the conversion to apply electronic receipts in the tax agency's format, the organization that converts to apply and conducts registration for use, issue notices, reports on the situation of the tax authorities. used according to the instructions in Article 20, Article 01, Article 2020 of Decree No. 34/36/ND-CP.

5. The use of personal income tax withholding vouchers continues to comply with Circular No. 37/2010/TT-BTC dated March 18, 3 of the Ministry of Finance guiding the issuance, use, management management of personal income tax withholding documents printed on the computer (and amendments and supplements) and the Minister of Finance's Decision No. 2010/102/QD-BTC dated 2008/12/11 on the promulgate the form of personal income tax collection receipt until the end of June 2008, 30. In case organizations withholding personal income tax meet the conditions for information technology infrastructure, the voucher form shall be applied. electronically deduct personal income tax as prescribed in Decree No. 6/2022/ND-CP before July 123, 2020 and follow the procedures as guided in Circular No. 01/7/TT-BTC dated March 2022, 37 of the Ministry of Finance.

6. From the time when businesses, organizations, households and individuals use e-invoices according to the provisions of Decree No. 123/2020/ND-CP and this Circular, if the chemical is detected The application has been made according to the provisions of 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 Government. If there is an error in this invoice, the seller and the buyer must make a written agreement clearly stating the error, the seller shall notify the tax authority according to Form No. 01/SS-HDDT issued together with the Decree No. 2014/04/ND-CP and issue a new e-invoice (e-invoice with tax authority code or e-invoice without code) to replace the erroneous invoice. An electronic invoice that replaces an incorrect invoice must have the words "Replace the invoice Model No.… symbol… number… date… month…”. The seller signs digitally on the new e-invoice to replace the incorrect invoice (invoices made according to Decree No. 123/2020/ND-CP, Decree No. 51/2010/ND-CP of the Government and other relevant regulations). guidance document of the Ministry of Finance) to send to the buyer (for the case of using e-invoices without a code) or the seller to the tax authority to be granted a code for an e-invoice to replace the invoiced invoice. (for the case of using an electronic invoice with the tax authority's code).

7. 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./.