Chapter I
GENERAL PROVISIONS
Article 1. Scope
This Decree deals with the management and use of invoices for sale and provision of goods and services; the management and use of records for completion of procedures related to tax, fees and charges, duties, powers and responsibilities of regulatory authorities, organizations and individuals in management and use of invoices and records.
Article 2. Regulated entities
1. Organizations and individuals selling goods and providing services, including:
a) Enterprises established and operating under the law of Vietnam; branches and representative offices of foreign enterprises operating in Vietnam;
b) Cooperatives and cooperative unions;
c) Household and individual businesses, and artels;
d) Public service units selling goods and providing services;
dd) Organizations that are not enterprises but have business operations.
2. Buyers of goods/services.
3. Collectors of taxes, fees and charges.
4. Payers of taxes, fees and charges.
5. Organizations responsible for deducting personal income tax.
6. Providers of invoice and document printing services; providers of software for internal printing of documents; providers of electronic invoice- and record-services.
7. Tax authorities, including General Department of Taxation, Provincial Departments of Taxation, and Taxation Sub-Departments (including regional Taxation Sub-Departments).
8. Customs authorities, including General Department of Customs, Customs Departments, Post-clearance Inspection Department, and Customs Sub-departments.
9. Other organizations and individuals involved in the management and use of invoices and records.
Article 3. Definitions
For the purposes of this Decree, the terms used herein shall be construed as follows:
1. “invoice” means an accounting record which is created by a goods seller or service provider to record information about the sale of goods or service provision. Invoices are represented in the electronic form or are printed according to orders placed by tax authorities.
2. “e-invoice” means an invoice, with or without the tax authority’s authentication code, in the form of electronic data, issued by the goods seller or service provider by using electronic instruments to record information on the sale of goods or service provision in accordance with regulations of the Law on accounting and the Law on taxation, including the invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:
a) “authenticated e-invoice” means an e-invoice that is granted an authentication code by the tax authority before it is sent to the buyer by the goods seller or service provider.
The authentication code on an e-invoice is a unique serial number generated by the tax authority’s system and a series of characters encoded by the tax authority based on the information specified by the seller on the invoice.
b) “unauthenticated e-invoice” means an e-invoice that is sent to the buyer by the goods seller or service provider without the tax authority’s authentication code.
3. “tax authority-ordered printed invoices” means invoices in the paper form which are printed according to an order placed by the tax authority and resold to eligible entities as defined in Article 23 hereof for use when selling goods/providing services.
4. “record” means a document used for recording information on tax deductions, taxes, fees or charges payable to state budget in accordance with regulations of the Law on tax administration. Records prescribed herein include certificate of personal income tax withholding and receipts of taxes, fees and charges which are represented in the electronic form, or internally- or externally printed.
5. “electronic record” means a record or receipt defined in Clause 4 of this Article, which is represented in the electronic form and issued by the organization or individual responsible for tax deduction to a taxpayer or issued by a tax, fee or charge collector to a payer by using electronic instruments in accordance with regulations of the Law on fees and charges, and the Law on taxation.
6. “externally- or internally-printed record” means a record or receipt defined in Clause 4 of this Article, which is represented in the paper form and printed according to a set form ordered by the tax authority, or tax, fee or charge collector, or self-printed by using informatics equipment, cash registers or other instruments when deducting tax or collecting taxes, fees or charges in accordance with regulations of the Law on fees and charges, and the Law on taxation.
7. “legal invoice or record” means an invoice or record whose format and contents are correct and adequate as prescribed herein.
8. “fake invoice or record” means an invoice or record which is printed or generated using the template of invoice or record which has been published by another entity, or bearing the same number of the one invoice or record code, or an electronic invoice or record which is forged.
9. “use of illegal invoice or record” means the use of a fake invoice or record; the use of an invoice or record which is not yet valid or has been expired; the use of an invoice or record which is suspended from use during the required suspension period, unless it is used according to the tax authority's notice; the use of an e-invoice without applying for the registration for the use of that e-invoice with the tax authority; the use of an e-invoice without the tax authority's authentication in the event of use of authenticated e-invoices; the use of an invoice whose date falls after the date on which the tax authority determines that the seller no longer operates at the business address registered with competent authorities; the use of an invoice or record whose date falls before the date on which the issuer is determined not to operate at the business address registered with competent authorities or before the tax authority gives a notification indicating that the issuer no longer operates at the business address registered with competent authorities but which has been certified illegal in the police authority or another regulatory authority’s conclusion.
“illegal use of an invoice or record” means the use of an invoice or record which does not contain all of compulsory contents required by law; the use of an invoice which has been erased or altered against regulations; the use of a fraudulent invoice or record (i.e. an invoice or record in which items and contents about a transaction has been specified but the sale of goods or provision of service is partially or entirely untrue); the use of an invoice which incorrectly reflects the actual payment value or the creation of a fraudulent or fake invoice; the use of an invoice between whose copies there is the difference in the value of goods or service, or compulsory contents; the rotation of an invoice for another during the transportation of goods in circulation or the use of an invoice of a good or service for another good or service; the use of an invoice or record of another entity (except the tax authority’s invoice and unless an invoice is issued with authorization) for the purpose of making the purchased or sold good or service legal; the use of an invoice or record which is determined to be illegal by a tax authority, police authority or another regulatory authority.
10. “cancellation of invoice or record” means an act of making this invoice or record become invalid.
11. “destruction of an invoice or record”, including:
a) “destruction of an e-invoice or electronic record” means the use of a method to make an e-invoice or electronic record no longer exist on the information system or make the information contained in that e-invoice or electronic record inaccessible and un-referable.
b) “destruction of tax authority-ordered printed invoice, externally- or internally-printed invoice” means the burning, cutting, shredding or use of another destruction method as long as the destroyed invoice or record can no longer be read.
12. “e-invoice service provider” means an organization that provides solutions for generating, receiving, transmitting, storing and processing authenticated and unauthenticated e-invoice data. E-invoice service providers includes organizations that provide authenticated and unauthenticated e-invoice solutions for sellers and buyers, and organizations that make connections for receiving, transmitting and storing e-invoice data with tax authorities.
13. “e-invoice and electronic record database” means a collection of data about e-invoices under the management of organizations, enterprises and individuals upon the sale or goods and provision or services and information about electronic records of users.
Article 4. Rules for issuance, management and use of invoices and records
1. When selling goods or providing services, the seller shall issue and send invoices to buyers (including goods/services used for sales promotion, advertising or as samples, goods/services gifted, donated, exchanged or used as salary payment to employees and internal use (except goods which are internally rotated in production process), and goods rented, lent or returned). Such invoices shall have adequate contents written according to the provisions in Article 10 hereof, except e-invoices which must follow the standard format prescribed by tax authorities as prescribed in Article 12 hereof.
2. When deducting personal income tax or collecting taxes, fees or charges, the organization responsible for tax deduction or the tax, fee or charge collector shall make and give certificates of personal income tax withholding or receipts of taxes, fees or charges to persons whose income is deducted or payers. Such records/receipts must contain adequate information as prescribed in Article 32 hereof. If electronic receipts are used, they must follow the standard format prescribed by tax authorities. If an individual authorizes tax declaration, no certificates of personal income tax withholding are issued.
If a person does not sign an employment contract or signs an employment contract for less than 03 months, the income payer is entitled to issue a certificate of personal income tax withholding for either each deduction or multiple deductions within a tax period. If a person signs an employment contract for 03 months or longer, the income payer shall issue a certificate of personal income tax withholding in a tax period.
3. Before using invoices/receipts, enterprises, business entities, other organizations, household/individual businesses, and tax/fee/charge collectors must apply for registration for the use of such invoices/receipts with tax authorities or follow procedures for announcement of issue of such invoices/receipts in accordance with the provisions in Article 15, Article 34 and Clause 1 Article 36 hereof. Tax authorities shall make announcement of issue of invoices/receipts which are printed according to their orders according to the provisions in Clause 3 Article 24 and Clause 2 Article 36 hereof.
4. Organizations, and household/individual businesses shall submit reports on their use of invoices purchased from tax authorities and reports on their use of externally- or internally-printed receipts or receipts purchased from tax authorities according to the provisions in Article 29 and Article 38 hereof.
5. The registration, management and use of e-invoices/electronic records shall comply with regulations of the Laws on electronic transactions, accounting, taxation and tax administration, and regulations herein.
6. Data of invoices/records issued when selling goods or providing services, and data of records issued when conducting tax payments, tax deduction and payments of taxes, fees and charges shall be collected to build the database used for the purposes of tax management and meeting the needs of concerned organizations and individuals for invoice/record information.
7. Good sellers or service providers that are enterprises, business entities or other organizations are allowed to authorize third parties to issue e-invoices for their sale of goods or provision of services. An invoice issued by a third party under authorization must still bear the name of the seller that is the authorizing party. The authorizing party and the authorized party must enter into a written authorization which must contain adequate information on invoices to be made under authorization (purposes and duration of authorization, and method of payment for invoices made out under authorization). Such authorization must be notified to tax authorities when applying for use of e-invoices. In case invoices to be made out under authorization are unauthenticated invoices, the authorizing party shall transmit e-invoice data to tax authorities through the e-invoice service provider. The Ministry of Finance shall provide specific guidance on this content.
8. Collectors of fees and charges are allowed to authorize third parties to issue fee/charge receipts. A receipt issued by a third party under authorization must still bear the name of the fee/charge collector that is the authorizing party. The authorizing party and the authorized party must enter into a written authorization which must contain adequate information on receipts to be made under authorization (purposes and duration of authorization, and method of payment for receipts made out under authorization). Such authorization must be notified to tax authorities when following procedures for announcement of issue of such receipts.
Article 5. Prohibited acts related to invoices and records
1. For tax officials:
a) Disturb or cause difficulties to organizations/individuals buying invoices/records;
b) Protect or enter into collusion with organizations/individuals to use illegal invoices/records;
c) Take bribes when carrying out invoice-related inspections.
2. For goods sellers, service providers, organizations and individuals with related rights and obligations:
a) Perform deceitful acts such as use of illegal invoices or illegal use of invoices;
b) Obstruct tax officials in performing their tasks, including acts of obstruction that harm the health or dignity of tax officials who are performing invoice/record-related inspections;
c) Illegally access, falsify or destroy invoice/record information systems;
d) Give bribes or perform other invoice/record-related acts for obtaining illegal benefits.
Article 6. Storage and retention of invoices and records
1. Invoices/records must be stored and retained to ensure:
a) Safety, security, integrity, completeness, avoidance of any change or deviation during the retention period;
b) They are stored and retained for a period prescribed in the Law on accounting.
2. E-invoices/electronic records shall be stored and retained by electronic instruments. Authorities, organizations and individuals are entitled to select and apply methods for storage and retention of e-invoices/electronic records in conformity with their specific operations and capacity to apply information technology. They must be printed out or search upon request.
3. Storage and retention of tax authority-ordered printed invoices, externally- or internally-printed records must meet the following requirements:
a) Invoices/records which are not yet issued must be stored and retained in accordance with regulations on storage and retention of valuable papers.
b) Invoices/records issued by accounting units shall be retained in accordance with regulations on storage and retention of accounting vouchers.
c) Invoices/records issued by organizations, households or individuals other than accounting units shall be stored and retained in the same manner as their assets.
Article 7. Conversion of e-invoices/electronic records into paper invoices/records
1. Legal e-invoices/electronic records may be converted into paper invoices/records to meet the requirements of economic/financial transactions or at the request of tax authorities, audit, inspection or investigation authorities, and in accordance with regulations of laws on inspection and investigation.
2. Contents of a paper invoice or record which is converted from an e-invoice or electronic record must correspond to those of the original e-invoice or electronic record.
3. In case where an e-invoice or electronic record is converted into a paper invoice or record, this paper invoice or record shall be retained for bookkeeping and monitoring purposes only in accordance with regulations of the Laws on accounting and electronic transactions, and shall not be valid for use in transactions or payments, except for cases where invoices are generated from POS cash registers that are digitally connected to tax authorities in accordance with the provisions herein.
Tìm kiếm
Nghị định 123/2020/NĐ-CP (Bản Word)
Nghị định 123/2020/NĐ-CP (Bản Pdf)