Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the creation, issuance, use and management of e-invoices for goods sale and service provision.
Article 2. Subjects of application This Circular applies to:
- Users of e-invoices for goods sale and service provision.
- Intermediary e-invoice solution providers, which are providers of solutions for the creation, transmission, receipt, storage and recovery of data messages of e-invoices between goods sellers and buyers.
- Tax administrations of all levels and organizations and individuals involved in the creation, issuance and use of e-invoices.
Article 3. E-invoices
1. E-invoice is a compilation of e-data messages on goods sale or service provision, which is created, billed, sent, received, stored and managed electronically. An e-invoice must meet the requirements specified in Article 6 of this Circular.
E-invoices shall be created, billed and processed in the computer system of an organization having a tax identification number upon sale of goods or provision of services and stored in computers of involved parties under the law on e-transactions.
E-invoices include export invoices; value-added invoices; sale invoices; other invoices including stamps, tickets, cards, insurance premium receipts; air freight receipts. international freight vouchers, banking service charge vouchers, etc. The forms and contents of these invoices comply with international practice and relevant laws.
An e-invoice must enable the identification of its serial number on the principle of consecutiveness and in sequential lime and must be billed and used only once for each invoice number.
2. Invoices which are billed in paper but processed, transmitted or stored in e-devices are not e-invoices,
3. An e-invoice is legally valid when it fully satisfies the following conditions:
a/ Reliability for the integrity of information contained in the e-invoice is assured.
Criteria for information integrity evaluation are completeness and intactness except changes in appearance arising in the exchange, storage or display of an e-invoice.
b/ Information contained in an e-invoice can be accessed and used in complete form when necessary.
Article 4. Use principles and conditions on e-invoice creators
1. Principles of e-invoice use
A seller that chooses to use e-invoices for goods sale or service provision shall notify a buyer of the format of its e-invoices. the mode of transmission and receipt of e-invoices between the seller and buyer (specifically direct transmission from the seller's system to the buyer's or billing and transmission to the buyer through the intermediary system of the e-invoice solution provider).
The seller, buyer, intermediary e-invoice solution provider (if any) and concerned units shall reach agreement on technical requirements and conditions for assurance of integrity and confidentiality for e-invoices.
2. Conditions on invoice creators
A goods seller or service provider (below collectively referred to as seller) which creates e-invoices must satisfy the following conditions:
a/ Being an economic organization which satisfies the conditions on and is making e-declarations of taxes with a tax office; or being an economic organization conducting e-banking transactions;
b/ Having a place and lines for information transmission and communication networks and transmission devices meeting requirements on exploitation, control, processing, use. preservation and storage of e-invoices;
c/ Having qualified and capable personnel for creating, billing and using e-invoices under regulations;
d/ Having e-signature under law ;
e/ Having goods sale or service provision software linked with the accounting software. enabling automatic transfer of data of e-invoices for goods sale or service provision to the accounting software (or database) at the lime of billing invoices;
f/ Having processes for backup, recovery and storage of data, which meet essential requirements on storage quality, including:
- The data storage system meets or is proven to be compatible with standards on data storage systems;
- The process for data backup and recovery upon system breakdown is available, which enables backup of e-invoice data in storage media or server cache.
Article 5. Conditions on intermediary e-invoice solution providers
An intermediary e-invoice solution provider must satisfy the following conditions:
- Being an enterprise operating in Vietnam. possessing a business registration certificate or investment certificate or investment license for operation in information technology or being a bank licensed to provide e-banking services.
- Having a software for creating, billing, transmitting and receiving e invoices, which ensures that billed e-invoices meet all the requirements specified in Article 6 of this Circular.
- Having operated information technology solution provision systems to serve e-data exchange between enterprises or between organizations.
- Having equipment and technical systems ensuring provision of e-invoice solutions meeting business requirements and complying with the law on invoice issuance.
- Being capable of detecting, warning and preventing illegal access and attacks in the network environment to guarantee confidentiality and integrity of data exchanged between involved parties.
- Having and implementing processes for data backup, online data backup and data recovery; having preventive measures for remedying data recovery-related incidents
- Having solutions for storage of transmission results between involved parties; storing e-data messages of e-invoices in the system.
- Biannually submitting a report to the tax office (made according to a form provided in the Appendix to this Circular, not printed herein) which specifies a list of enterprises using its e-invoice solutions (including both sellers and buyers) and the quantity of used invoices (including invoice type, symbol, pattern symbol and serial number).
Article 6. Contents of e-invoices
1. An e-invoice must contain the following details:
a/ Name, symbol, pattern symbol and serial number of the invoice;
The symbol, pattern symbol and serial number of an invoice comply with Appendix No. 1 to the Finance Ministry's Circular No. 153/2010/TT-BTC.
b/ Name, address and tax identification number of the seller:
c/ Name, address and tax identification number of the buyer;
d/ Name of goods or service; unit of calculation, quantity, unit price and amount in figures and words.
In addition to the line of unit price, which is value-added tax exclusive, a value-added tax invoice must contain lines of value-added tax rate, value-added tax amount and total paid amount in figures and words.
e/ Lawful e-signature of the seller; date of billing and sending the invoice. Law full e-signature of the buyer, in case the buyer is an accounting unit.
f/ The invoice is written in Vietnamese. For an invoice requiring foreign language words, those words shall be put in brackets ( ) to the right of or just below the Vietnamese words with a font size smaller than that of the Vietnamese words. Figures written on an invoice are natural numbers: 0. 1. 2. 3. 4. 5. 6. 7. 8 and 9. The digit representing thousands, millions, billions, trillions, million billions and billion billions must be followed by a dot (.). The digit after the digit representing units must be preceded with a comma (.). When there is no specific agreement between the buyer and seller on the language used in an c-invoice for export of goods or services, the e-invoice (export invoice) shall be written in English.
If using comma (.) after the digit representing thousands, millions, billions, trillions, million billions and billion billions and the dot (.) after the digit representing units, an e-invoice creator shall notify such in its notice of e-invoice issuance.
The details specified at Points b. c and d. Clause 1 of this Article must precisely show the nature and characteristics of the business line, arising economic activities, collected amounts, the buyer (or payer, service recipient, etc.). the seller for service provider, etc.). name of goods or service or payment content.
2. E-invoices which are not required to contain all compulsory contents comply with separate guidance of the Ministry of Finance.
Tìm kiếm
Thông tư 32/2011/TT-BTC (Bản Word)
Thông tư 32/2011/TT-BTC (Bản Pdf)