Chapter II
MANAGEMENT AND USE OF ELECTRONIC INVOICES
Section 1. MANAGEMENT AND USE OF AUTHENTICATED ELECTRONIC INVOICES
Article 8. Application for use of authenticated electronic invoices
1. Use of authenticated electronic invoices shall be applied for in accordance with Article 14 of Decree No. 119/2018/ND-CP.
2. General Department of Taxation shall send notices through its web portal in accordance with Article 14 of Decree No. 119/2018/ND-CP to enterprises, organizations, household businesses and individual businesses by email.
3. Destruction of unused physical invoices (if any) and termination of invoices whose issued has been announced shall comply with the Government's Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP and instructional documents of the Ministry of Finance.
Article 9. Suspension of use of authenticated electronic invoices
1. The tax authority shall suspend the issuance of authentication codes to electronic invoices in the following cases:
a) The cases specified in Points a, b, c, d Clause 1 Article 15 of Decree No. 119/2018/ND-CP;
b) The cases specified in Point dd Clause 1 Article 15 of Decree No. 119/2018/ND-CP. To be specific:
- Authenticated electronic invoices are used to sell smuggled goods, banned goods, goods violating intellectual property rights as informed by competent authorities;
- Authenticated electronic invoices are used for short selling goods or services for fraudulent purposes as informed by competent authorities;
- A business registration authority or competent authority requests the enterprise to suspend operation in a conditional business line after find that the enterprise does not fully satisfy the conditions prescribed by lawsoft. If the tax authority, through inspection, discovers that the enterprise is established for the purpose of trade and use of illegal electronic invoices or illegal use electronic invoices, the enterprise shall face administrative penalties and be suspended from use of authenticated electronic invoices.
2. Resumption of use of authenticated electronic invoices by the enterprises, organizations, household businesses and individual businesses mentioned in Clause 1 of this Article shall comply with Clause 2 Article 15 of Decree No. 119/2018/ND-CP.
3. In case an, enterprise, organization, household business or individual business that has suspended its operation needs to provide electronic invoice for buyers to fulfill the contracts concluded before the tax authority suspends the business operation, electronic invoices shall be provided separately in accordance with instructions in Clause 4 Article 6 of this Circular.
Article 10. Generation, authentication and transmission of authenticated electronic invoices
Generation, authentication and transmission of authenticated electronic invoices shall comply with Article 16 of Decree No. 119/2018/ND-CP.
Article 11. Processing erroneous electronic invoices after authentication
1. The seller that discovers that an authenticated electronic invoices is erroneous before it is sent to buyers shall send a notice of electronic invoice cancellation (Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP) to the tax authority for authentication of the replacing invoice. The notice shall bear the buyer's digital or electronic signature. The tax authority shall cancel the erroneous electronic invoice on its system.
2. The erroneous authenticated electronic invoice that has been sent to the buyer shall be dealt with as follows:
a) If the buyer’s name or address is wrong but the TIN and other information is correct, the seller shall inform the buyer of the errors and send a notice (Form No. 04 in Decree No. 119/2018/ND-CP) to the tax authority. In this case, it is not required to re-issue the invoice;
b) If the TIN, amount, tax rate, tax amount or goods on the invoice is wrong, the seller and the buyer shall prepare a document specifying the errors. The seller shall send a notice (Form No. 04 in Decree No. 119/2018/ND-CP) to the tax authority. After receiving the notice, the tax authority shall cancel the erroneous electronic invoice on its system. The replacing electronic invoice shall bear the text “Thay thế cho hóa đơn ký hiệu mẫu số, ký hiệu hóa đơn…số hóa đơn..., ngày... tháng... năm” (“This replaces invoice No. … dated … ". The seller shall add the digital or electronic signature on the replacing electronic invoice, then send it to the tax authority for authentication.
3. In case the tax authority discovers that an authenticated electronic invoice is erroneous, it shall send a notice (Form No. 05 in the Appendix to Decree No. 119/2018/ND-CP) to the seller. Within 02 days from the receipt of the tax authority’s notice, the seller shall send a notice (Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP) to the tax authority. The notice shall bear the seller’s digital or electronic signature. The tax authority, after receiving the notice, shall authenticate the replacing electronic invoice in accordance with instructions in Clause 1 or Clause 2 of this Article. If the seller fails to send such notice to the tax authority, the tax authority shall send another notice to the seller, requesting the seller to adjust or cancel the invoice.
4. The tax authority shall inform the seller of the receipt and the result using Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP). Though a cancelled electronic invoice has no value, it may be retained for reference.
Article 12. Technical issues
1. In case of technical issues of the tax authority’s authentication system, General Department of Taxation shall utilize the backup system and make an announcement on its website.
2. In case of technical issues of the system of electronic invoice-related service provider, the provider shall inform the sellers and request General Department of Taxation for support. The service provider shall quickly repair the system and assist sellers in issuing electronic invoices and sending them to the tax authority for authentication.
3. The seller that is unable to use authenticated electronic invoices shall inform the tax authority for assistance. While the issues are being fixed, the seller may use authenticated electronic invoices at the tax authority’s premises.
Section 2. MANAGEMENT AND USE OF UNAUTHENTICATED ELECTRONIC INVOICES
Article 13. Application for use of unauthenticated electronic invoices
1. Use of unauthenticated electronic invoices shall be applied for in accordance with Article 20 of Decree No. 119/2018/ND-CP.
2. General Department of Taxation shall send notices through its web portal in accordance with Article 20 of Decree No. 119/2018/ND-CP to enterprises, organizations, household businesses and individual businesses by emails.
3. Destruction of unused physical invoices (if any) and termination of invoices whose issued has been announced shall comply with the Government's Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP and instructional documents of the Ministry of Finance.
4. Enterprises and business organizations that switch over to authenticated electronic invoices shall apply in accordance with Article 14 of Decree No. 119/2018/ND-CP.
Article 14. Issuance and transmission of unauthenticated electronic invoices to buyers
Issuance and transmission of authenticated electronic invoices shall comply with Article 21 of Decree No. 119/2018/ND-CP.
Article 15. Suspension of use of unauthenticated electronic invoices
1. Sellers of goods/services that are enterprises and business organizations mentioned in Clause 1 Article 9 of this Circular shall not provide unauthenticated electronic invoices to buyers.
2. The resumption of use of unauthenticated electronic invoices shall comply with Clause 2 Article 22 of Decree No. 119/2018/ND-CP.
Article 16. Transmission of electronic invoice data to tax authorities
1. Sellers using unauthenticated electronic invoices shall transmit data about issued electronic invoices to tax authorities via the web portal or General Department of Taxation (directly or via a provider of electronic invoice-related services).
2. Method and time for electronic invoice data transmission
a) Data transmission method is specified in Appendix 2 hereof, together with the deadlines for submission of the VAT declaration in the following cases:
- Service provision in the following fields: postal and telecommunications, insurance, finance and banking, air transport.
- Sale of electricity, clean water if customers’ codes or TINs are available.
- Sale of goods/services to individual buyers whose name and address are not required on the invoices according to Clause 3 Article 3 of this Circular.
- In case of sale of oil and gas to non-business individuals, the seller shall compile data about every sales invoice issued to non-business individuals in the day.
The seller shall prepare a datasheet of electronic invoices issued in the month or quarter (from the first day to the last day of the month or quarter) according to Appendix 2 hereof, send it to the tax authority together with the VAT return in accordance with the Law on Tax administration and its instructional documents.
If the quantity of invoices is considerable, the seller may produce multiple datasheets which are numbered chronologically.
The seller may send additional datasheets to the tax authority after the deadline if the previous ones are inadequate.
In case a datasheet that has been sent to the tax authority is erroneous, the seller may send supplementary information.
b) Transmission of invoices for sale of goods/services not mentioned in Point a of this Clause:
The seller shall send the invoices that contain adequate information to the buyers and the tax authority.
3. The seller shall transmit electronic invoice data to the tax authority using the format specified in Article 5 of this Circular and instructions of General Department of Taxation, whether directly (if technically capable) or via a provider of electronic invoice-related services.
a) Direct transmission
- General Department of Taxation will allow enterprises using invoices in large quantities and have IT systems that satisfy the requirements specified in Clause 4 Article 5 of this Circular to directly transmit electronic invoice data to tax authorities.
- In case a parent company that has a electronic invoice database wishes to transmit the entire electronic invoice data, including those of the subsidiaries, to the tax authority via the web portal of General Department of Taxation, it shall send a list of subsidiaries to General Department of Taxation for connection.
b) Transmission via providers of electronic invoice-related services
Enterprises and business organizations other than those mentioned in Point a of this Clause shall sign contracts with providers of electronic invoice-related services, which will transmit their electronic invoice data to tax authorities. Enterprises and business organizations other than those mentioned in Point a of this Clause shall sign contracts with providers of electronic invoice-related services, which will transmit their electronic invoice data to tax authorities.
4. In case the web portal of General Department of Taxation is unable to receive electronic invoice data due to technical issues, General Department of Taxation shall post a notice on its web portal. The organizations and enterprises mentioned in Point a Clause 3 of this Article and providers of electronic invoice-related services shall not transmit electronic invoice data to tax authorities during this time.
Within 2 working days from the day on which General Department of Taxation posts another notice that its web portal is operational, the organizations and enterprises mentioned in Point a Clause 3 of this Article and providers of electronic invoice-related services shall transmit electronic invoice data to tax authorities. Transmission of electronic invoice data transmitted to tax authorities after a notice of technical issues is posted on the web portal of General Department of Taxation will not be considered to be late.
5. Sellers are legally responsible for the legitimacy and accuracy of electronic invoices transmitted to tax authorities or providers of electronic invoice-related services.
Article 17. Settlement of issued unauthenticated electronic invoices
1. Erroneous unauthenticated electronic invoices that have been sent to buyers shall be dealt with as follows:
a) If the buyer’s name or address is wrong but the TIN and other information is correct, the seller shall inform the buyer of the errors and is not required to re-issue the invoice. If the electronic invoice data has been transmitted to the tax authority, the seller shall send a notice )Form No. 04 in the Appendix of Decree No. 119/2018/ND-CP).
b) If the TIN, amount, tax rate, tax amount or goods on the invoice is wrong, the seller and the buyer shall prepare a document specifying the errors. The seller shall replace the erroneous electronic invoice with a new one. The replacing invoice shall bear the text “Thay thế cho hóa đơn ký hiệu mẫu số, ký hiệu hóa đơn…số hóa đơn..., ngày... tháng... năm” (“This replaces invoice No. … dated … "). The seller shall add the digital or electronic signature on the replacing invoice, then send it to the buyer. If the erroneous electronic invoice data has been transmitted to the tax authority, the seller shall send a notice (Form No. 04 in the Appendix of Decree No. 119/2018/ND-CP) and the new electronic invoice data to the tax authority in accordance with Article 16 of this Circular.
2. In case the tax authority discovers the error, it shall send a notice (Form No. 05 in the Appendix to Decree No. 119/2018/ND-CP) to the seller. Within 02 days from the receipt of the tax authority’s notice, the seller shall send a request for electronic invoice cancellation (Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP) to the tax authority. After requesting cancellation of the electronic invoice, the seller shall issue a new electronic invoice and send it to the buyer and send the new data to the tax authority. If the seller fails to send such request to the tax authority, the tax authority shall send another notice to the seller, requesting the seller to adjust or cancel the invoice.
3. The tax authority shall inform the seller of the receipt and the result using Form No. 04 in the Appendix to Decree No. 119/2018/ND-CP). Though a cancelled electronic invoice has no value, it may be retained for reference.
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