Chapter II
CREATION. ISSUANCE AND USE OF E-INVOICES
Article 7. Creation and issuance of c-invoices
1. Creation of an e-invoice means creating prior to goods sale or service provision the invoice format with complete information on the seller, the invoice type and symbol and the default for e-invoice transmission, receipt and storage in electronic devices of a business or an e-invoice service provider, which are stored in electronic devices of involved parties under law.
Before creating e-invoices, an organization shall issue a decision on application of e-invoices (made according to a form provided in the Appendix to this Circular, not printed herein ) and send it to its managing tax office in hard copy or electronically through the tax office's website and lake responsibility for this decision.
A decision on application of e-invoices contains the following principal contents:
- Name of the equipment system (names of electronic devices), name of the application software for creating and billing e-invoices.
Electronic device means a device operating based on the electric, electronic, digital. magnetic, wireless transmission, optical, electromagnetic or analog technology.
- Technical section or name of the service provider responsible for technical issues related to e-invoices and the application software;
- Processes for creating, billing, transferring and storing e-invoice data within the organization.
- Responsibilities of each section involved in the creation, billing, processing, transfer and storage of e-invoice data within the organization. including responsibilities of persons converting e-invoices into paper ones.
2. Issuance of e-invoices
Before using e-invoices. an e-invoice creator shall make an e-invoice issuance notice and send it to its managing tax office. Such notice (made according to a form provided in the Appendix to this Circular, not printed herein) contains the name, tax identification number, address and telephone number of the e-invoice issuer, types of invoices to be issued (name of invoice type, invoice symbol, symbol of invoice pattern number, date of first use. quantity of invoices to be issued (from number ... to number)), date of the notice; name and signature of the representative at law and seal of the unit (when the notice is sent to the tax office in hard copy); or e-signature of the issuer (when the notice is sent to the tax office electronically through the tax office's website).
When changing its business address, an e-invoice creator shall send the invoice issuance notice to the tax office of the locality to which it moves, specifying the quantity of issued invoices which have not been used and will be used.
When there are changes in contents of an issuance notice, the e-invoice creator shall make a new issuance notice under this Clause.
The e-invoice creator shall give its e-signature in the specimen e-invoice and electronically send it (in the format to be sent to the buyer) to the tax office.
The e-invoice issuance notice (excluding the specimen e-invoice) shall be posted up at the head office of the e-invoice creator or published in its website throughout the use of e-invoices.
3. A business may concurrently create different forms of invoices (self-printed invoices, invoices printed on order, e-invoices) and shall make an issuance notice for each form of invoices under regulations.
For each time of selling goods or providing services, a business may use only one (1) form of invoices. Specifically, if it uses a self-printed invoice for sale of goods or provision of services, it may not use an invoice printed on order or an e-invoice for such sale or provision. If it uses an e-invoice, it may not use a self-printed invoice or an invoice printed on order. If it uses an invoice printed on order, it may not use an e-invoice or a self-printed invoice.
Article 8. Billing e-invoices
1. Billing an e-invoice means the establishment of all information specified in Article 6 of this Circular in a specific invoice format when selling goods or providing services. Forms of hilling an e-invoice:
- The seller (e-invoice creator) bills the e-invoice in its e-invoicing software;
- The seller (e-invoice creator) accesses to the e-invoicing system program of an intermediary e-invoice solution provider to create and bill the e-invoice.
2. Sending an e-invoice means the transmission of invoice data from the goods or service seller to the buyer.
Forms of sending an e-invoice:
- Directly: The seller (e-invoice creator) bills the e-invoice in its e-invoicing software, gives its e-signature in the invoice and directly transmits it to the buyer's system by the mode agreed between the two parties. When the buyer is an accounting unit, it gives its e-signature in the received e-invoice and transmits the e-invoice with e-signatures of both parties to the seller by the mode agreed between them.
- Through an intermediary e-invoice solution provider:
The seller (e-invoice creator) accesses the e-invoicing system program of the intermediary e-invoice solution provider to create and bill the e-invoice in this program or inputs the e-invoice data created in the seller's internal system in the intermediary e-invoice solution provider's system for sending the e-invoice with the seller's e-signature to the buyer through the provider's system. When receiving the e-invoice with the seller's e-signature. a buyer being an accounting unit gives its e-signature in this invoice and sends the invoice with e-signatures of both parties to (he seller through the intermediary e-invoice solution provider's system.
Article 9. Handling of billed e-invoices
1. When detecting errors in an e-invoice which has been billed and sent to the buyer, but the goods or service has not been delivered or the seller and buyer have not declared taxes, such e-invoice may be voided only with consent and certification of the seller and buyer. An e-invoice shall be voided according to the time agreed by involved parties. Voided e-invoices shall be stored for competent state agencies' reference.
The seller shall bill a new e-invoice under this Circular to be sent to the buyer. The new e-invoice must contain the phrase "this invoice replaces invoice number.... symbol .... sent on date... .
2. When detecting errors in an e-invoice which has been billed and sent to the buyer and the goods or service has been delivered and the seller and buyer have declared taxes, the seller and buyer shall make a written agreement with their e-signatures, clearly indicating the error, and the seller shall concurrently bill an e-invoice correcting those errors. This e-invoice must specify the increase or decrease in goods quantity, sale price, value-added tax rate and value-added tax amount from e-invoice number..., symbol... Based on this e-invoice. the seller and buyer shall make modified declarations under current laws on tax administration and invoices. A modifying invoice must not contain negative (-) figures.
Article 10. Reporting on use and authorized billing of e-invoices
Reporting on use and authorized billing of e-invoices comply with the Finance Ministry's Circular No. 153/2010/TT-BTC of September 28. 2010. E-invoice creators may submit reports on use of e-invoices electronically through websites of tax offices.
Article 11. Storage, voiding and destruction of e-invoices
1. Goods or service sellers and buyers that use e-invoices for recording in accounting books and making financial statements shall store e-invoices for a duration prescribed in the Accounting Law. E-invoices which are created from the system of an intermediary e-invoice solution provider shall be stored for a duration prescribed above by such provider.
Sellers and buyers being accounting units and intermediary e-invoice solution providers shall backup e-invoice data in storage media (such as USB flash drive. CD. DVD; external haul disk drive, internal hard disk drive) or online to protect e-invoice data.
2. A billed e-invoice shall be stored in the form of data message and must satisfy the following conditions:
a/ Its contents arc accessible and usable for reference when necessary:
b/ Its contents are stored in the format in which it has been created, sent, received or in the format which allows precise presentation of its contents;
c/ It is stored by a mode which allows tracing of its creation origin, destination, date and time of sending or receiving the e-invoice.
3. Voiding an c-invoice means invalidating such invoice.
Destroying an e-invoice means making such invoice inaccessible and its information not referable.
E-invoices for which the storage duration terminates under the Accounting Law may be destroyed unless otherwise decided by competent slate agencies. Destruction of e-invoices must not harm the integrity of undestroyed e-invoices and must ensure normal operations of the communication system. E-invoices shall be destroyed according to the invoice destruction procedures provided in the Government's Decree No. 51/2010/ND-CP and the Finance Ministry's Circular No. 153/2010/TT-BTC.
When a seller or buyer loses an e-invoice. it may request the buyer or seller or an involved part) that still stores such e-invoice in the form of data message to re-send the e-invoice.
When a seller or buyer loses an e-invoice and is unable to contact involved parties for re-sending such invoice, it shall report on invoice loss under the Finance Ministry's Circular No. 153/2010/TT-BTC.
Article 12. Conversion of e-invoices into paper ones
1. Conversion principles
A goods seller may convert e-invoices into paper ones to prove the origin of tangible goods in their circulation but for only once. An e-invoice converted into a paper one to prove goods origin must meet the requirements specified in Clauses 2. 3 and 4 of this Article and contain the signatures of the representative at law and seal of the seller.
Buyers and sellers may convert e-invoices into paper ones for storage of accounting documents under the Accounting Law. which must meet the requirements specified in Clauses 2. 3 and 4 of this Article.
2. Conditions
An e-invoice converted into a paper one must fully satisfy the following conditions:
a/ Fully presenting contents of the original e-invoice;
b/ Having a particular sign showing that it is converted from the e-invoice;
c/ Having the signature and full name of the person converting it from the e-invoice.
3. Legal validity of converted e-invoices A converted e-invoice has the legal validity when meeting the requirements on integrity of information of the original invoice, having particular sign proving such conversion and signature and full name of the person making conversion under the law on conversion of e-documents.
4. Particular signs of converted invoices
The particular sign of a paper invoice converted from an e-invoice must fully contain the following information: the phrase distinguishing between the converted invoice and the original e-invoice-source invoice (clearly stating "invoice converted from e-invoice"); full name and signature of the person making conversion; and lime of conversion.
Article 13. Inspection of the creation, billing, issuance, management and use of e-invoices
1. Competent state agencies shall inspect, examine, detect and handle violations of regulations on e-invoices in the sale of goods and provision of services.
2. Users of e-invoices for goods sale or service provision are subject to inspection and examination and shall fully provide e-invoice data, e-invoice storage media and other documents to competent state agencies under law.
Inspection and examination of users of e-invoices for goods sale and service provision comply with law.
The sealing, custody and confiscation of e-devices for e-invoice creation comply with the Government's Decree No. 27/2007/ND-CP of February 23. 2007.
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Thông tư 32/2011/TT-BTC (Bản Word)
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