Chương II Nghị định 119/2018/NĐ-CP: Quản lý, sử dụng hóa đơn điện tử

Chapter II

USE AND MANAGEMENT OF E-INVOICES

Section 1. USE AND MANAGEMENT OF AUTHENTICATED E-INVOICES

Article 14. Registration for use of authenticated e-invoices

1. Enterprises, economic or other organizations, business households or individuals falling into the cases in which they are required to use authenticated e-invoices in accordance with clause 1, clause 3, clause 4 Article 12 hereof shall register for the access to authenticated e-invoices at the Web Portal of the General Department of Taxation.

The registration information is provided in the Registration Form No. 01 hereto appended.

2. The tax authority shall be responsible for sending enterprises, economic or other organizations, business households or individuals a written notification of acceptance or refusal of the registration for permission to use authenticated e-invoices, prepared according to the Form No. 02 hereto appended, through the Web Portal of the General Department of Taxation within 1 working day after receipt of the application for registration for use of e-invoices from these enterprises, economic or other organizations, business households or individuals.

3. From the date on which authenticated e-invoices are used, enterprises, economic or other organizations or business households or individuals shall be bound to destroy paper invoices which remain unused (if any) in accordance with regulations in force.

4. In case where there is any change in information provided to register use of e-invoices as prescribed in clause 1 of this Article, enterprises, economic or other organizations, business households or individuals shall make such change and re-submit their registration information by using the Form No. 01 hereto appended.

5. The in-charge tax authority shall check which enterprises, economic organizations, business households or individuals use authenticated e-invoices without having to pay charges and send a notification by using the Form No. 07 hereto appended to those bound to change to authenticated e-invoices through organizations providing e-invoice services under the provisions of this Decree.

6. The Ministry of Finance shall provide specific guidance on this Article.

Article 15. Suspension of use of authenticated e-invoices

1. The tax authority shall cease to grant access to e-invoices in the following cases:

a) Enterprises, economic or other organizations, business households or individuals have their tax identification numbers which are invalidated;

b) Enterprises, economic or other organizations, business households or individuals fall into the cases in which tax authorities verify and inform that they are not operating at the registered addresses;

c) Enterprises, economic or other organizations, business households or individuals inform their temporary business closure to competent regulatory authorities;

d) Enterprises, economic or other organizations or business households or individuals receive the tax authority’s notification of suspension of use of e-invoices for the purpose of enforcement of payment of tax debts owed;

dd) Those fall into other cases under the regulations of the Ministry of Finance.

2. Enterprises, economic or other organizations or business households or individuals defined in clause 1 of this Article shall be allowed to continue to use authenticated e-invoices after informing tax authorities of business continuation, if their tax authentication codes are given back by tax authorities, or if they obtain the decision on cancellation of enforcement of payment of tax debts owed.

3. In case where enterprises, economic or other organizations or business households or individuals whose business is temporarily closed need e-invoices to be issued to buyers to execute contracts which have already been signed prior to the date on which the tax authority sends a notification of temporary closure, they shall send the tax authority a written notification of continuation in use of their e-invoices.

4. The Ministry of Finance shall provide specific guidance on this Article.

Article 16. Creation, issue of the code and delivery of authenticated e-invoices

1. Creating authenticated e-invoices

a) If enterprises, economic or other organizations, business households or individuals covered by clause 1 Article 13 hereof wish to sign up for access to e-invoices at the Web Portal of the General Department of Taxation, they can use their log-in accounts granted after they complete their registration, following the steps below:

- Create sales and service e-invoices.

- Provide digital signatures and/or the electronic signatures on created e-invoices and send such e-invoices to the tax authority for its issue of e-invoice codes.

b) In case of using authenticated e-invoices through organizations providing e-invoice services, enterprises, economic or other organizations, business households or individuals shall access the electronic information websites of these organizations or use their e-invoice software to:

- create sales and service e-invoices.

- affix their digital signatures and/or the electronic signatures on the created e-invoices and send such e-invoices to the tax authority for its issue of e-invoice codes.

2. Issuing e-invoice codes

a) E-invoices of which codes are issued by tax authorities must meet the following requirements:

- The information shown on the e-invoices are the same as the registration information in accordance with Article 14 hereof.

- The format of the e-invoices is the same as the format prescribed in Article 8 hereof.

- Their contents must be the same as those prescribed in Article 6 hereof.

- These e-invoices are not subject to the tax authority's decision on revocation of authenticated e-invoices under the provisions of clause 1 Article 15 hereof.

b) The code issuing system of the General Department of Taxation automatically issues the e-invoice code and informs the code issuing results to senders.

3. Enterprises, economic or other organizations, business households or individuals that sell goods or provide services shall be responsible for sending authenticated e-invoices to buyers. E-invoice sending and receiving methods shall be subject to the agreement between the buyer and the seller.

Article 17. Handling of e-invoices containing errors after issue of e-invoice codes

1. In case where it is discovered that authenticated e-invoices which have not been sent to buyers contain errors, sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the authenticated e-invoices which have been created and contain errors, and prepare new e-invoices with digital signatures and/or electronic signatures for submission to the tax authority for its issue of new e-invoice codes in place of the previous ones before sending them out to buyers.

2. In case where it is discovered that authenticated e-invoices which have already been sent to buyers contain errors, sellers and buyers shall enter into a written agreement clearly stating errors or inform e-invoices containing errors (if these errors are caused through sellers’ fault) and sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the authenticated e-invoices which have been created and contain errors, and prepare new e-invoices with digital signatures and/or electronic signatures for submission to the tax authority for its issue of new e-invoice codes in place of the previous ones before sending them out to buyers.

3. In case where the tax authority discovers that authenticated e-invoices contain errors, it shall inform sellers by using the Form No. 05 hereto appended in order for sellers to check these errors. Within duration of 02 days of receipt of the notification from the tax authority, sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the authenticated e-invoices which have created and contain errors, and prepare new e-invoices with digital signatures and/or electronic signatures for submission to the tax authority for its issue of new e-invoice codes in place of the previous ones before sending them out to buyers.

4. The Ministry of Finance shall elaborate on the handling of e-invoices containing errors after issue of e-invoice codes as prescribed in this Article.

Article 18. Responsibilities of providers of goods or services using authenticated e-invoices

1. Manage names and passwords of the accounts which have been issued by the tax authority.

2. Create sales or service e-invoices sent to the code-issuing tax authority and bear legal liability for accuracy and legitimacy of these e-invoices.

3. Send e-invoices with the tax authority's code to the buyer immediately after receipt of them.

4. Store and ensure integrity of all e-invoices; comply with legislative regulations on assurance of safety and security for the electronic data system.

5. Submit to the inspection, audit and checking conducted by competent regulatory authorities in accordance with laws.

Article 19. Emergency responses

1. Upon using authenticated e-invoices, if providers of goods or services face any failure preventing them from using these e-invoices, they shall take initiative in informing the in-charge tax authority to seek its solutions. During the period when any failure or emergency is solved, if providers of goods or services wish to use authenticated e-invoices, they need to contact the tax authority to use authenticated e-invoices.

2. The Ministry of Finance shall provide specific guidance on responses to any failure or emergency caused by errors of the code issuing system of the tax authority and develop standby plans in order to ensure the continuous and regular issue of e-invoice codes (24/7 service).

Section 2. USE AND MANAGEMENT OF UNAUTHENTICATED E-INVOICES

Article 20. Registration for use of unauthenticated e-invoices

1. Enterprises and economic organizations falling into the cases in which they are required to use unauthenticated e-invoices in accordance with clause 2 Article 12 hereof shall register for the access to unauthenticated e-invoices at the Web Portal of the General Department of Taxation.

Information about registration for or changes in use of these -e-invoices is given in the Form No. 01 hereto appended.

2. The tax authority shall be responsible for sending a written notification of acceptance or refusal of the registration for permission to use unauthenticated e-invoices, prepared according to the Form No. 02 hereto appended, through the Web Portal of the General Department of Taxation within 01 working day after receipt of the application for registration for use of e-invoices from enterprises and economic organizations.

3. From the date on which unauthenticated e-invoices are used, enterprises and economic organizations shall be bound to destroy paper invoices which remain unused (if any).

4. If the tax authority refuses to accept the registration for permission to use unauthenticated e-invoices, enterprises and economic organizations shall be bound to register for use of authenticated e-invoices.

5. The in-charge tax authority shall check which enterprises and economic organizations use unauthenticated e-invoices and send a notification by using the Form No. 07 hereto appended to those bound to change to authenticated e-invoices under the provisions of this Decree.

6. The Ministry of Finance shall provide specific guidance on this Article.

Article 21. Creation and sending of unauthenticated e-invoices

1. Enterprises and economic organizations shall use unauthenticated e-invoices for their provision of goods or services after receipt of the notification of acceptance from the tax authority.

2. Enterprises and economic organizations using software to create e-invoices for their provision of goods or services shall carry their digital signatures on e-invoices and send them to buyers by electronic means according to the arrangement between the seller and the buyer.

Article 22. Suspension of unauthenticated e-invoices

1. Providers of goods or services that are enterprises or economic organizations falling into the cases prescribed in clause 1 Article 15 hereof shall not be allowed to issue unauthenticated e-invoices to buyers.

2. Providers of goods or services that are enterprises or economic organizations as prescribed in clause 2, clause 3 Article 15 hereof shall be allowed to continue to use these e-invoices after they have informed the tax authority.

3. The Ministry of Finance shall provide specific guidance on this Article.

Article 23. Responsibilities of providers of goods or services using unauthenticated e-invoices

1. Create sales or service e-invoices sent to buyers and bear legal liability for accuracy and legitimacy of these e-invoices.

2. Transfer data of the created e-invoices to the tax authority through the Web Portal of the General Department of Taxation (directly or via organizations providing e-invoice services).

3. Store and ensure integrity of all e-invoices; comply with legislative regulations on assurance of safety and security for the electronic data system.

4. Submit to the inspection, audit and checking conducted by competent regulatory authorities in accordance with laws.

5. The Ministry of Finance shall issue specific regulations on transfer and receipt of data of the unauthenticated e-invoices which correspond to the actual business conditions of providers of goods or services and regulatory requirements.

Article 24. Handling of the available unauthenticated e-invoices

1. In case where enterprises or economic organizations have created unauthenticated e-invoices which contain errors and issued them to buyers (such errors are discovered by either sellers or buyers), sellers and buyers shall enter into a written agreement clearly stating these errors, and sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the e-invoices which have been created and contain errors, and prepare new e-invoices in place of the previous ones before issuing them to buyers and the tax authority.

2. In case where, after receipt of e-invoice data, the tax authority discovers that e-invoices which have been created contain errors, it shall inform sellers by using the Form No. 05 hereto appended in order for sellers to check these errors. Within duration of 02 days of receipt of the notification from the tax authority, sellers shall inform the tax authority by using the Form No. 04 hereto appended of cancellation of the unauthenticated e-invoices, and prepare new e-invoices in place of the previous ones before issuing them to buyers and the tax authority.

3. The Ministry of Finance shall provide specific guidance on the handling of unauthenticated e-invoices that contain errors as prescribed in this Article.