Chapter IV
ORGANIZATIONS PROVIDING E-INVOICE SERVICES
Article 31. General principles
1. If organizations operating in the information technology industry (including banks providing electronic transaction services as part of their banking activities, organizations providing electronic tax declaration services) have information technology infrastructure and e-invoicing software that fully meet the provisions of this Decree, they shall be licensed to provide e-invoice services.
2. Enterprises and organizations that have provided e-invoice services for enterprises before the entry into force of this Decree shall be entitled to continue to provide their e-invoice services and must strictly comply with provisions laid down herein.
Article 32. Selection of the organization operating in the information technology industry for award of the contract for provision of e-invoice services
1. Requirements that an organization operating in the information technology industry must meet to be eligible for winning the contract for provision of services relating to authenticated e-invoices, transmission and receipt of e-invoice data shall include the followings:
a) With respect to those subject to clause 1 Article 31 hereof:
That organization must be an enterprise or organization established as per Vietnamese laws and operates in the information technology sector.
b) With respect to finance:
That organization has received the guarantee commitment from a credit institution legally licensed in Vietnam to dealing with risks and compensating for any loss or damage that may arise in the course of provision of its services.
c) With respect to personnel:
That organization must employ technical personnel holding the undergraduate degree in the information technology major and acquiring practical experience in network and database administration.
That organization must assign technical personnel to carry out the 24h monitoring and check activities to maintain stability of the system for exchange of electronic data and give support to e-invoice users.
d) With respect to technical issues:
That organization must have equipment and technical systems that ensure services are provided to entities, organizations and individuals using electronic invoices and connections to the Web Portal of the General Department of Taxation are safe for 24 hours a day and 7 days a week, except for possible interruption occurring during the maintenance period. The maintenance period shall not exceed 2% of the total hours of service per a year; The organization must be capable of providing services through various types of devices, such as the user’s computers, tablets, smart phones.
The organization must ensure that it has the capability and ability to detect, warn and prevent illegal access and various attacks in the network environment in order to maintain the confidentiality and integrity of the data exchanged between the participating parties.
The organization must adopt the processes for data backup, online data backup and data recovery; ensure that it has the ability to recover data from the time when the electronic data exchange system encounters any problem. The organization must store and archive electronic vouchers for unfinished transactions in conformity with the requirement that the original electronic data message must be kept on the system and be accessed online. Electronic transaction logs must be stored and archived in accordance with the law soft on accounting from the time when the transaction is successful. The organization must ensure that the information stored in transaction logs is accessed online during the storage period.
The organization must meet requirements concerning the data connection standards issued by the Ministry of Finance.
2. The General Department of Taxation shall refer to the provisions laid down in clause 1 of this Article to sign contracts for provision of e-invoice services according to the processes specified in clause 3 of this Article with information technology organizations meeting all the prescribed conditions.
3. The processes for signing of the contract for provision of services relating to authenticated e-invoices and transfer and receipt of e-invoice data.
a) Information technology organizations meeting all requirements set out in clause 1 of this Article shall send a written request for signing of the contract for provision of e-invoice services together with the scheme for provision of services, whether in the paper or electrical form, clearly indicating which contents meet requirements set out in clause 1 of this Article, to the General Department of Taxation;
b) Within 10 working days from the date on which the e-invoice service provider meets the requirements prescribed in clause 1 of this Article and successfully makes a connection to the General Department of Taxation, the General Department of Taxation shall sign a contract with the e-invoice service provider.
4. The Ministry of Finance shall provide specific guidance on this Article.
Article 33. Relationship between organizations providing e-invoice services and service buyers
The relationship between organizations providing e-invoice services (sellers) and other organizations or individuals (buyers) shall be established under the contract for provision of e-invoice services.
1. Rights and obligations of organizations providing e-invoice services
a) Rights of organizations providing e-invoice services
- Enter into a written contract with the buyer for the provision and use of e-invoice services, clearly stating responsibilities of the parties involved in the e-invoices and responsibilities for ensuring information security.
- Have the right to refuse to provide e-invoice services for individuals or organizations that are not eligible to take part in transactions or are in breach of the contract.
- Collect e-invoice service charges from the buyers in order to maintain operations agreed upon in the contract.
b) Obligations of organizations providing e-invoice services:
- Issue the public notice of their operational regime and service quality on their websites designed for giving introduction to their services.
- Provide services relating to transmission and receipt of e-invoices and e-invoice data between the buyers and tax authorities.
- Send, receive e- invoices on time and in an integral manner as agreed upon with the parties involved in the transaction.
- Store and archive the results of transmission and receipt of e-invoices.
- Inform the buyers and tax authorities within the maximum period of 30 days from the date of temporary business closure of the system shutdown for maintenance purposes and actions to be taken to ensure all benefits and interests of the buyers are maintained.
- Bear responsibility for any delay in delivering the buyers’ e-invoices to tax authorities by the prescribed deadline if the buyers have finished issuing e-invoices by that deadline.
- Ensure data security for the customer’s e-invoice information.
2. Rights and obligations of the buyers
a) Rights of the buyers:
Obtain the e-invoice service provider’s guarantee for security of data about the customer’s e-invoice information.
b) Obligations of the buyers:
- Strictly observe terms and conditions of the contract with the organization providing e-invoice services.
- Enable organizations providing e-invoice services to implement measures to guarantee systematical safety and security.
- Assume legal liability for information inscribed on their e-invoices.
Article 34. Relationship between organizations providing e-invoice services and tax authorities
Organizations providing e-invoice services must comply with requirements set out in agreements with tax authorities in the course of providing e-invoice services.
1. Rights and obligations of organizations providing e-invoice services
a) Rights of organizations providing e-invoice services:
- Have access to the Web Portal of the General Department of Taxation to render e-invoice services.
- Receive the tax authority’s support in terms of tax affairs in order to carry out the transaction relating to transmission and receipt of e-invoice information between tax payers and tax authorities.
- Obtain permission to participate in cooperation with tax authorities in training tax payers for provision of e-invoice services.
- Receive the tax authority’s support for handling of any difficulty or problem that may arise in the course of provision of e-invoice services.
- Have access to standard forms provided by tax authorities to render their e-invoice services.
b) Obligations of organizations providing e-invoice services:
- Organizations providing e-invoice services shall only provide e-invoice services for buyers by the date specified in agreements with the General Department of Taxation.
- Have the burden of transferring authenticated e-invoices and e-invoice data (for cases where taxpayers use unauthenticated e-invoices) to the Web Portal of the General Department of Taxation immediately after receiving e-invoices from the buyers.
- Provide the full number of data and information to tax authorities upon request in accordance with laws.
- Comply with existing legislative regulations on telecommunications, Internet and other technical and professional regulations issued by competent authorities.
- Assume responsibilities for building channels for data connections to the Web Portal of the General Department of Taxation to ensure continuity, security and safety of these connections.
- Take initiative in dealing with any difficulty or issue arising in the course of rendering e-invoice services and inform tax authorities to cooperate in dealing with any possible difficulty or problem relating to the Web Portal of the General Department of Taxation.
- In case where there is any error occurring on Web Portals of organizations providing e-invoice services, they must immediately inform buyers and tax authorities to follow instructions provided by the General Department of Taxation.
2. Responsibilities of the General Departments of Taxation
a) Set up, maintain and ensure connections between the Web Portal of the General Department of Taxation and organizations providing e-invoice services;
b) Check operations of organizations providing e-invoice services to ensure service quality and compliance with regulations in force;
c) Provide information for organizations providing e-invoice services to help prevent enterprises from illegally issuing e-invoices.
Tìm kiếm
Nghị định 119/2018/NĐ-CP quy định về hóa đơn điện tử khi bán hàng hóa, cung cấp dịch vụ (Bản Word)
Nghị định 119/2018/NĐ-CP quy định về hóa đơn điện tử khi bán hàng hóa, cung cấp dịch vụ (Bản Pdf)