Official Letter No. 4144/TCT-CS introducing new points Circular No. 78/2021/TT-BTC of the Ministry of Finance on invoices and documents

On June 13, 2019, the XIV National Assembly approved the Law on Tax Administration No. 38/2019/QH14 with effect from July 1, 2020.

This Law’s regulations on electronic invoices and documents take effect from July 1, 2022; encourage agencies, organizations and individuals to apply this Law’s regulations on electronic invoices and documents before July 1, 2022.

On October 19, 2020, the Government issued Decree No. 123/2020/ND-CP stipulating invoices and documents, effective from July 1, 2022.

On September 17, 2021, the Ministry of Finance issued Circular No. 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax Administration and Decree No. 123/2020/ND-CP, taking effect effective from 1/7/2022.

👉 On October 28, 2021, the General Department of Taxation issued Official Letter No. 4144/TCT-CS introducing new contents in Circular No. 78/2021/TT-BTC on invoices and documents.

New contents in Circular No. 78/2021/TT-BTC:

1. Authorization to issue e-invoices as prescribed in Article 3 of Circular No. 78/2021/TT-BTC

Clause 7, Article 4 of Decree No. 123/2020/ND-CP dated October 19, 2020 stipulating the authorization to make e-invoices and assigning the Ministry of Finance to provide specific guidance[1].

Contents of authorization for e-invoicing in Article 3 of Circular No. 78/2021/TT-BTC are as follows:

– The third party (the party authorized to make the e-invoice) is the party that has an affiliated relationship with the seller, who is eligible to use the e-invoice and is not in the case of discontinuing the use of the e-invoice.

Affiliate relationship is determined according to the provisions of Clause 2, Article 5 of Decree No. 132/2020/ND-CP dated November 5, 2020 of the Government on tax administration for enterprises having associated transactions. 2].

Cases of stopping using e-invoices are specified in Clause 1, Article 16 of Decree No. 123/2020/ND-CP[3].

– An e-invoice made by an authorized party is an e-invoice with or without a tax authority’s code and must show the name, address, tax identification number of the authorizing party and the name, address and tax identification number of the authorized party. and must be true to the actual arising.

In case the authorized invoice is an e-invoice without a tax authority’s code, the authorizing party is responsible for transferring the e-invoice data or through a service provider to transfer the e-invoice data to the tax authority for direct management.

– The authorization must be made in writing (mandate contract or authorization agreement) between the two parties and must fully show the following information:

+ Information about the authorizing party and the authorized party (name, address, tax code, digital certificate);

+ Information on authorized e-invoices (invoice type, invoice symbol, invoice model number);

+ Purpose of delegation;

+ Authorization term;

+ Method of payment of authorized invoices (specify the responsibility to pay for goods and services on the authorized invoice);

– The authorization is determined as a change of registration information for the use of e-invoices, so the authorizing party and the authorized party must register (notify) with the tax authority according to the provisions of Article 15 of Decree No. 123/2020/ND-CP on the authorization to issue e-invoices, including the case of termination before the time limit for e-invoice making as agreed between the parties. The parties shall fill in information related to the digital certificate, name and tax code in Part 5, Part 6, Form No. 01DKTD/HDĐT issued together with Decree No. 123/2020/ND-CP.

– Responsibilities of the authorizing party and the authorized party:

+ When making an authorization to make an e-invoice: the parties must list it on their website or publicly announce it on the mass media so that the buyer knows about the authorization to issue an invoice;

+ When the authorization period expires or terminates before the authorization period as agreed between the parties, the two parties shall cancel the listings and announcements on the website of their respective units or make a public announcement on the mass media about authorization of invoicing;

2. Regarding the model number, invoice symbol and invoice name specified in Article 4 of Circular No. 78/2021/TT-BTC

2.1. For e-invoices

– The symbol for the e-invoice denominator is a character with one natural digit that is the natural numbers 1, 2, 3, 4, 5, 6 to reflect the type of e-invoice such as: value e-invoice increase; Electronic sales invoices; Electronic invoices for the sale of public property; National reserve sales electronic invoices; Other e-invoices are electronic stamps, e-tickets, e-cards, e-receipts or e-documents with other names but with the contents of the e-invoice as prescribed in Decree No. 123/ 2020/ND-CP; Electronic documents are used and managed such as invoices, including electronic delivery and internal shipping notes, and delivery notes sent to electronic agents.

– An e-invoice symbol is a group of 6 characters including both letters and numbers representing the e-invoice symbol to reflect the following information:

+ The first character is one (01) letter, specified as C or K as follows: C represents the electronic invoice with the tax authority’s code, K represents the electronic invoice without the code;

+ The next two characters are two (02) Arabic numerals representing the year of electronic invoice which is determined according to the last 2 digits of the calendar year.

+ One character followed by one (01) letter specified as T, D, L, M, N, B, G, H representing the type of e-invoice used.

+ The last two characters are written words determined by the seller based on management needs. In case the seller uses multiple e-invoice templates in the same type of invoice, the last two characters mentioned above are used to distinguish different invoice templates in the same type of invoice. If there is no need for management, leave it as YY;

2.2. For invoices printed by tax authorities

– The symbol for invoice model number printed by the Department of Taxation is a group of 11 characters representing information about: name of invoice type, serial number, sample order number in an invoice type (one type of invoice can multiple models). As follows:

+ The first six (06) characters represent the name of the invoice type: 01GTKT -Value-added invoice; 02GTTT – Sales invoice; 07KPTQ – Sales invoices for organizations and individuals in non-tariff zones; 03XKNB – Delivery note cum internal transportation; 04HGDL – Ex-warehousing note sent to dealers.

+ One (01) next character is the natural numbers 1, 2, 3 representing the invoice number;

+ One (01) character followed by “/” to separate;

+ The next three (03) characters are the ordinal number of the form in an invoice type, starting with 001 and up to 999.

– Invoice symbol printed by the Tax Department is a group of 08 characters representing information about: The Tax Department ordered to print invoices; year of order to print the invoice; Invoice symbols are determined by the tax authorities themselves based on management needs, specifically as follows:

+ The first two (02) characters represent the code of the Tax Department that ordered the invoice printing and are determined according to Appendix I.A issued together with Circular No. 78/2021/TT-BTC;

+ The next two (02) characters are two letters of the 20 uppercase letters of the Vietnamese alphabet, including: A, B, C, D, E, G, H, K, L, M, N, P , Q, R, S, T, U, V, X, Y represent invoice symbols determined by the tax authorities themselves based on management needs;

+ One (01) character followed by “/” to separate;

+ The next three (03) characters, including the first two (02) characters, are two Arabic numerals representing the year the Tax Department ordered the invoice printing, determined according to the last 02 digits of the calendar year and one (01) The character is the letter P representing the invoice printed by the Tax Department.

– Co-invoices ordered by the Tax Department are sheets of the same invoice number. Each invoice number has 3 copies in it: Contact 1: Save; Contact 2: Delivered to the buyer; Lien 3: Internal.

– The symbol for the invoice number is a stamp, ticket or card printed by the Tax Department, including 03 characters to distinguish stamps, tickets and cards belonging to value-added invoices or sales invoices as follows:

– Symbol 01/: for stamps, tickets and cards of the type of VAT invoices;

– Symbol 02/: for stamps, tickets and cards of the type of sales invoice.

3. Regarding the application of e-invoices with the tax authority’s code specified in Article 5 of Circular No. 78/2021/TT-BTC

3.1. Taxpayers who are using e-invoices without the tax authority’s code, if they wish to change the application of e-invoices with the tax authority’s code, change the information on the use of e-invoices according to the provisions of Article 2 of this Law. 15 Decree No. 123/2020/ND-CP.

Users of e-invoices without a tax authority’s code are determined according to Clause 2, Article 91 of the Law on Tax Administration 20194.

When changing invoice usage information, taxpayers send Form No. 01DKTD/HDĐT issued together with Decree No. 123/2020/ND-CP to the tax authority and tick “Invoice with tax authority’s code” at Part 1 “Form of invoice” on Form No. 01DKTD/HDĐT.

3.2. Taxpayers who are eligible to use e-invoices without tax authority’s code (defined according to Clause 2, Article 91 of the Law on Tax Administration 20194) if they fall into high tax risk cases as prescribed in Circular No. 31/2021 /TT-BTC dated May 17, 2021 of the Ministry of Finance stipulating the application of risks in tax administration and notified by tax authorities, taxpayers must change to apply e-invoices with tax authorities’ codes.

Within ten (10) working days from the date the tax authority issues the notice, the taxpayer must change the information on the use of e-invoices (switch from using e-invoices without codes to e-invoices with the agency’s codes). tax authorities) according to the provisions of Article 15 of Decree No. 123/2020/ND-CP by sending Form No. 01DKTD/HDĐT issued together with Decree No. 123/2020/ND-CP to the tax authority and tick ” Invoices with tax authority’s code” in Part 1 “Form of invoice” on Form No. 01DKTD/HDĐT and comply with the notice of the tax authority.

After 12 months from the time of switching to using e-invoices with the tax authority’s code, if a taxpayer wishes to use an e-invoice without a code, the taxpayer shall declare changes in information about the use of electronic invoices. use e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP (NNT sends Form No. 01DKTD/HDĐT issued together with Decree No. 123/2020/ND-CP and ticks “Invoice” no tax authority code” in Part 1 “Form of invoice”). The tax authority shall base itself on the subjects and conditions for using e-invoices without the tax authority’s code specified in Clause 2, Article 91 of the Law on Tax Administration4 and Circular No. 31/2021/TT-BTC dated 17 May, 2021 of the Ministry of Finance stipulating the application of risks in tax administration to consider and decide to reply on approval or disapproval of registration of using e-invoices without the taxpayer’s code.

4. Application of e-invoices to a number of other cases as guided in Article 6 of Circular No. 78/2021/TT-BTC

Clause 4, Article 13 of Decree No. 123/2020/ND-CP stipulating the Ministry of Finance to guide the application of e-invoices for a number of other cases (besides the eight (08) cases specified in Clause 3, Article 13). Decree No. 123/2020/ND-CP) according to management requirements.

Article 6 of Circular No. 78/2021/TT-BTC guiding the transfer of e-invoice data without code to tax authorities, transfer of invoice data for petrol and oil business, application of e-invoices for business households and the case of providing banking services as follows:

4.1. For the transfer of e-invoice data without a code to the tax authority:

The seller, after making an e-invoice and sending it to the buyer, must simultaneously send the e-invoice to the tax authority, no later than the same day of sending the invoice to the buyer.

The sending of e-invoices without the tax authority’s code to the buyer must comply with the provisions of Point a.2 Clause 3 Article 22 of Decree No. 123/2020/ND-CP5.

4.2. In the case of petrol and oil trading: The seller transfers gasoline sales invoice data to the tax authority within the same day as prescribed at Point a.1 Clause 3 Article 22 of Decree No. 123/2020/ND-CP6.

In case the seller and the buyer have an agreement to facilitate the circulation of goods or look up data, the seller, after making an e-invoice with all the contents on the invoice, sends it to the buyer and simultaneously sends it to the buyer. tax authorities.

4.3. Business households and individuals using e-invoices include:

– Business households and individuals that pay tax according to the declaration method must use electronic invoices;

– Business households and individuals paying tax according to the presumptive method, if they request to use invoices, the tax authorities shall issue individual e-invoices each time they arise;

– Business households and individuals declare tax on each arising, if there is a request to use invoices, the tax authority shall issue individual e-invoices for each time they are incurred.

4.4. For banking services:

– The invoice date is made periodically according to the contract between the banking service provider and the customer, but no later than the last day of the month in which the service provision activity occurs. The documents attached to the invoice are the Statement or other documents certified by both parties.

– In case of providing banking services in a large quantity, arising frequently, it will take time to check data between the bank and relevant third parties (payment institutions, international card organizations or other organizations), the time of invoicing is the time of completing the data reconciliation between the parties but no later than the 10th day of the month following the month of arising.

5. Handling errors in some cases

Article 19 of Decree No. 123/2020/ND-CP stipulating the handling of e-invoices made with errors (first-time handling).

In Article 7 of Circular No. 78/2021/TT-BTC guiding the handling of errors of e-invoices for subsequent times if there are still errors after the first processing, instructions for handling the summary table of electricity bill data in the event of errors, missing invoice data, or corrections needed. As follows:

5.1. Principles of handling faulty e-invoices:

– In case the e-invoice has an error that must be reissued with the tax authority’s code or the e-invoice has errors that need to be handled in the form of adjustment or replacement, the seller is selected to notify the adjustment. adjust for each invoice with errors or notify the adjustment of many electronic invoices with errors to the tax authorities at any time but no later than the last day of the arising value-added tax declaration period. Electronic invoice adjustment.

The seller uses Form No. 04/SS-HDDT in Appendix IA issued together with Decree No. 123/2020/ND-CP to notify the tax authority of the incorrect invoice adjustment.

– In case the seller issues an invoice when collecting money before or while providing the service, then there is a cancellation or termination of the service provision, the seller will cancel the e-invoice made and notify the seller. tax authorities on the cancellation of invoices.

– In case the e-invoice has been made with errors and the seller has processed it in the form of adjustment or replacement, then it is discovered that the invoice continues to have errors, the next time the seller handles it, the seller will do the same. displayed in the form applied when handling the error for the first time.

– If, according to regulations, the e-invoice is made without the invoice model number, invoice symbol or invoice number with errors, the seller will only make corrections without cancellation or replacement;

– For contents of value on e-invoices with errors, the adjustment shall be increased (positive sign) or decreased (negative sign) in accordance with the actual adjustment.

5.2. For the case that the submitted e-invoice data summary table lacks data, has errors and adjusts the invoice on the data summary sheet

– After the deadline for transferring the e-invoice data summary table to the tax authority, if detecting a lack of e-invoice data in the e-invoice data summary table sent to the tax authority, the seller shall send the e-invoice summary sheet to the tax authority. additional electronic invoice data.

– In case the electronic invoice data summary table sent to the tax authority contains errors, the seller shall send adjustment information for the information declared on the summary sheet.

– In the adjustment of invoices on the electronic invoice data summary sheet, the following information must be filled in: invoice model number, invoice symbol, and invoice number (except for cases where e-invoices are not necessary. must have full information on invoice model number, invoice symbol, invoice number).

5.3. The additional declaration of tax declaration dossiers related to adjusted and replaced electronic invoices (including canceled e-invoices) comply with the provisions of tax administration law.

6. E-invoices are generated from cash registers specified in Article 8 of Circular No. 78/2021/TT-BTC

6.1. Applicable object:

Businesses, households and individuals that pay tax by the declaration method are using e-invoices with or without the tax authority’s code but have activities of providing goods and services directly to consumers. according to the business model (commercial center; supermarket; retail of consumer goods; food and beverage; restaurant; hotel; retail of modern medicines; amusement and entertainment services and other services) due to number The number of invoices is large and continuous, to facilitate invoicing, taxpayers can choose to use the cash register to apply electronic invoices generated from the cash register with an electronic data transfer connection with the customer. tax authorities for the above business activities or use e-invoices with codes, e-invoices without codes as applicable.

6.2. Rule:

– E-invoices are created from cash registers connected to transfer electronic data to tax authorities and are granted a code by the tax authority as prescribed in Article 11 of Decree No. 123/2020/ND-CP as follows:

+ There is a sign that the invoice printed from the cash register connected to electronic data transfer with the tax authority is the e-invoice with the tax authority’s code. The tax authority’s code on the e-invoice generated from the cash register is automatically issued according to the character range for each business establishment, without duplicates. Taxpayers are responsible for using the continuous and unique code of the tax authorities when making e-invoices created from cash registers;

+ Digital signature is not required;

+ Expenses for purchasing goods and services using invoices (or copying invoices or looking up information from the electronic portal of the General Department of Taxation on invoices) created from cash registers are identified as expenses. have enough legal invoices and documents when determining tax obligations.

– The content of the e-invoice with the tax authority’s code generated from the cash register connected to electronic data transfer with the tax authority has the following contents: Name, address, and tax identification number of the seller; Buyer information if required by the buyer (personal identification number or tax code); Name of goods, services, unit price, quantity, payment price. In case an organization or enterprise pays tax by the credit method, it must clearly state the VAT-exclusive selling price, VAT rate, VAT amount, and total payment including VAT; Time of invoicing; Tax authority code.

6.3. Responsibilities of Taxpayers

When using electronic invoices generated from cash registers, taxpayers do:

+ Register to use e-invoices according to the provisions of Article 15 of Decree No. 123/2020/ND-CP.

+ Prepare invoices for delivery to customers. Invoices meet the principles in Article 11 of Decree No. 123/2020/ND-CP and Clause 3, Article 8 of Circular No. 78/2021/TT-BTC.

+ Using the code character range issued by the tax authority when making electronic invoices generated from cash registers to ensure continuity and uniqueness.

+ Transfer e-invoice data from the cash register to the tax authority within the same day through the service provider of receiving, transmitting and storing electronic data.

6.4. The data components, transmission methods and implementation roadmap for the application of e-invoices are initialized from the cash register and comply with the instructions of the tax authorities.

7. Using receipts and documents specified in Article 9 of Circular No. 78/2021/TT-BTC

7.1. About the use of tax receipts by tax authorities

– The Department of Taxation prints, generates and issues tax receipts Form CTT50 in the form of printing, self-printing and electronic printing for use in collecting taxes, fees and charges for business households and individuals in the locality that satisfy the following conditions: use of receipts and debt collection for contracted households, collection of agricultural and non-agricultural land use tax for households and individuals.

– Criteria for determining the geographical areas that satisfy the conditions for using tax receipts; The areas eligible to use tax receipts are those that satisfy three conditions simultaneously: no collection points, not yet authorized to collect tax, and difficult or extremely difficult areas according to regulations on administrative units. commune level government in disadvantaged areas. Sub-Departments of Taxation, Regional Tax Sub-Departments are responsible for determining and updating the list of geographical areas that satisfy the conditions for using tax receipts and submitting them to the Department of Taxation for approval.

7.2. In case of using other types of vouchers or adjusting some content criteria on receipts

– In the process of tax, charge and fee management according to the provisions of the Law on Tax Administration, in case the organization needs to use other types of documents as prescribed in Clause 2, Article 30 of Decree No. 123/2020/ Decree-CP, the organization sends a document to the Ministry of Finance (General Department of Taxation) for approval and implementation.

– For fee-collecting organizations to use e-receipts in case it is necessary to adjust a number of content criteria on receipts as prescribed in Clause 2, Article 32 of Decree No. 123/2020/ND-CP, organizations send a document to the Ministry of Finance (General Department of Taxation) for approval and implementation.

8. Criteria for e-invoice service providers to sign a contract to provide e-invoice services with tax authority’s code and services of receiving, transmitting and storing invoice data and other services other relevant regulations in Article 10 of Circular No. 78/2021/TT-BTC

8.1. For organizations that provide e-invoice solutions with tax authority codes and no codes for sellers and buyers.

Selection Criteria:

– Regarding the subject: Being an organization operating in the field of information technology established under the law of Vietnam; Information about the e-invoice service is publicly available on the organization’s website.

– About human resources: There are at least 5 employees with university degrees majoring in information technology.

– Technically: Having technical infrastructure, information technology equipment, and software systems that meet the requirements: Provide solutions for creating, processing and storing e-invoice data with the agency’s code. taxes and e-invoices without codes for sellers and buyers in accordance with the law on e-invoices and other relevant laws; There is a solution to receive and transmit electronic invoice data with service users; solution for transmitting and receiving e-invoice data with tax authorities through the organization that receives, transmits and stores e-invoice data. Information on the process of receiving and transmitting data must be recorded in a log to serve the control work; There are solutions to backup, restore and secure electronic invoice data; Document the results of successful technical testing of the solution for transmitting and receiving e-invoice data with the service provider of receiving, transmitting and storing e-invoice data.

Order of posting information on the website of the General Department of Taxation:

– The organization providing the e-invoice solution sends documents proving that it meets the criteria, including a document describing the service and committing to implementation, to the General Department of Taxation. Within 10 days after receiving the dossier, the General Department of Taxation shall publicly post a document describing the organization’s services and commitments on the website of the General Department of Taxation.

– Organizations must be responsible for the documents provided. In the course of operation, in case it is detected that an organization providing services is not in accordance with regulations, the General Department of Taxation shall notify and cancel the organization’s public information on the website of the General Department of Taxation.

8.2. For organizations providing services of receiving, transmitting and storing e-invoice data

Selection Criteria:

– Regarding the subject: Being an organization established under Vietnamese law, having at least 05 years of operation in the field of information technology; Information about the e-invoice service is publicly available on the organization’s website.

– Financial: Having a deposit at a bank lawfully operating in Vietnam or having a guarantee from a bank legally operating in Vietnam with a value of not less than 5 billion VND to settle risks and compensation for damage that may occur in the course of service provision;

– Regarding personnel: Having at least 20 employees with university degrees majoring in information technology;

– Technically: Having technical infrastructure, information technology equipment, and software systems that meet the requirements: Provide solutions for creating, processing and storing e-invoice data with the agency’s code. tax in accordance with the law on e-invoices and other relevant laws; have a solution to connect, receive, transmit and store e-invoice data with an e-invoice service provider with the tax authority’s code and no code for the seller and the buyer; solution to connect receiving, transmitting and storing electronic invoice data with tax authorities. Information on the process of receiving and transmitting data must be recorded in a log to serve the control work; The system of technical equipment providing e-invoice services is operated on the main data center and backup data center environment. The backup center is at least 20km away from the main data center and ready to operate when the main system fails; The system is capable of detecting, warning and preventing illegal access and forms of attack on the network environment to ensure the confidentiality and integrity of data exchanged between the participating parties; Having a system for backing up and restoring data; Connecting to the General Department of Taxation via a leased channel or an MPLS VPN Layer 3 channel or equivalent, including 1 main transmission channel and 2 backup channels. Each transmission channel has a minimum bandwidth of 20 Mbps; use a Web service (Web Service) or an encrypted queue (Queue) as the method to connect; uses SOAP/TCP protocol to encapsulate and transmit data.

Procedure for signing a contract with the General Department of Taxation:

Organizations that fully satisfy the conditions shall send a written request to sign a contract to provide the service of receiving, transmitting and storing invoice data, enclosed with supporting documents, to the General Department of Taxation. Within 10 working days from the date the organization provides sufficient supporting documents, the General Department of Taxation shall coordinate with the organization to make technical connection and check data transmission between the two parties. After successful connection, the General Department of Taxation and the organization sign a contract to provide the service of receiving, transmitting and storing invoice data with the tax agency. Information about the connecting organization is published on the website of the General Department of Taxation.

9. Effect of provisions in Article 11 of Circular No. 78/2021/TT-BTC

– Circular No. 78/2021/TT-BTC takes effect from July 1, 2022.

– E-invoices apply to business households and individuals from July 1, 2022. Particularly for business households and individuals specified in Clause 1, Article 14 of Decree No. 123/2020 /ND-CP7 if there is no transaction with the tax authority by electronic means, no information technology infrastructure, no accounting software system, no e-invoicing software to use e-invoices and to transmit electronic data to the buyer and to the tax authority, a paper invoice issued by the tax authority must be used for a maximum period of 12 months, and at the same time, the tax authority has a solution to gradually convert to a use electronic invoices. The maximum period of 12 months is counted once from July 1, 2022 for business households and individuals that have been operating since before July 1, 2022; or from the time of registration, start using invoices for business households and individuals newly established from July 1, 2022.

– From July 1, 2022, the Circulars and Decisions of the Ministry of Finance cease to be effective, including:

+ Decision No. 30/2001/QD-BTC dated April 13, 2001 of the Ministry of Finance on promulgating the regime of printing, issuing, managing and using tax stamps;

+ Circular No. 191/2010/TT-BTC dated December 1, 2010 guiding the management and use of transport invoices;

+ Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance guiding the creation, issuance and use of electronic invoices for sale of goods and provision of services;

+ Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended and supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 26) /2015/TT-BTC dated February 27, 2015 of the Ministry of Finance);

+ Decision No. 1209/QD-BTC dated June 23, 2015 of the Minister of Finance on piloting and using e-invoices with authentication codes of tax authorities, Decision No. 526/QD-BTC dated April 16, 2018 of the Minister of Finance on expanding the pilot scope of using e-invoices with authentication codes of tax authorities;

+ Decision No. 2660/QD-BTC dated December 14, 2016 of the Minister of Finance on extension of implementation of Decision No. 1209/QD-BTC dated June 23, 2015;

+ Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance guiding the printing, issuance, management and use of vouchers for collection of fees and charges belonging to the state budget;

+ Circular No. 37/2017/TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance (amended , supplemented by Circular No. 119/2014/TT-BTC dated August 25, 2014, Circular No. 26/2015/TT-BTC dated February 27, 2015 of the Ministry of Finance);

+ Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance guiding the implementation of a number of articles of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government regulating about electronic invoices;

+ Circular No. 88/2020/TT-BTC dated October 30, 2020 amending and supplementing Article 26 of Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance guiding the implementation of a number of Article of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government regulating e-invoices.

10. Transition handling specified in Article 12 of Circular No. 78/2021/TT-BTC

– Enterprises and economic organizations that have announced the issuance of custom-printed invoices, printed private invoices, and e-invoices without codes or have registered to apply e-invoices with tax authorities’ codes, have purchased If the invoice is issued by the tax authority before the date of Circular No. 78/2021/TT-BTC is issued, the invoice in use will continue to be used from the date of Circular No. 78/2021/TT-BTC is issued until the end of the date. June 30, 2022 and carry out invoice procedures as prescribed in Decrees: No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND-CP dated January 17/ 2014 of the Government stipulating invoices for selling goods and providing services.

From the date of Circular No. 78/2021/TT-BTC is issued to the end of June 30, 2022, for the areas that have met the infrastructure conditions to deploy e-invoices according to the Decision of the Government. The Ministry of Finance, at the request of the General Department of Taxation, the business establishments in the area are responsible for converting to apply electronic invoices specified in this Circular according to the schedule notified by the tax authorities. In case a business establishment has not yet met the requirements for information technology infrastructure and continues to use invoices in the forms mentioned above, the business establishment shall send invoice data to the tax agency using Form No. 03/DL-HDDT Appendix IA promulgated together with this Decree No. 123/2020/ND-CP along with the submission of value-added tax returns. Tax authorities receive invoice data of business establishments to include in the invoice database and post it on the website of the General Department of Taxation for looking up invoice data.

– For new business establishments established during the period from the date of Circular No. 78/2021/TT-BTC is issued to the end of June 30, 2022, in case the tax authorities notify the business establishments to do apply electronic invoices as prescribed in Decree No. 123/2020/ND-CP, Decree No. 119/2018/ND-CP dated September 12, 2018, Circular No. 63/2019/TT-BTC and Circular No. 63/2019/TT-BTC Circular No. 78/2021/TT-BTC, business establishments shall comply with the guidance of tax authorities. In case the conditions on information technology infrastructure are not satisfied but continue to use invoices as prescribed in Decrees No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ Decree-CP dated January 17, 2014 of the Government providing for invoices for selling goods and providing services, shall comply with the above-mentioned business establishments.

– For invoices of tax authorities that have been ordered to be printed according to the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010 and Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government. The Government shall prescribe invoices for selling goods and providing services if they have the invoice symbol and invoice model number similar to the instructions in this Circular and the contents are consistent with the provisions of Decree No. 123/ 2020/ND-CP dated October 19, 2020 of the Government, tax authorities may use ordered invoices to sell to subjects who can purchase invoices from July 1, 2022 according to the provisions of Article 23 of Decree No. Decision No. 123/2020/ND-CP dated October 19, 2020 of the Government.

– Receipts of collection of fees and charges according to the guidance form in Circular No. 303/2016/TT-BTC dated November 15, 2016 of the Ministry of Finance guiding the printing, issuance, management and use of vouchers collection of fees and charges belonging to the state budget and tax receipts printed according to Decision No. 30/2001/QD-BTC dated April 13, 2001 of the Ministry of Finance on promulgating the regime of printing, issuing, management, use of tax stamps are continued to use. In case tax receipts, receipts of collection of fees and charges are used up according to the form guided in the above documents, the form prescribed in Decree No. 11/2020/ND-CP dated January 20, 2020 shall be used. Government’s regulations on administrative procedures in the field of state treasury. In case the tax authority announces the conversion to apply electronic receipts in the tax agency’s format, the organization that converts to apply and conducts registration for use, issue notices, and reports on the situation. used according to the instructions in Article 34, Article 36, Article 38 of Decree No. 123/2020/ND-CP of the Government.

– The use of personal income tax withholding vouchers continues to comply with Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance guiding the issuance, use and management of personal income tax. personal income tax withholding vouchers printed on the computer (and their amended and supplemented documents) and Decision No. 102/2008/QD-BTC dated 12/11/2008 of the Minister of Finance on the issuance of form of personal income tax collection receipt until the end of June 30, 2022. In case organizations withholding personal income tax meet the conditions for information technology infrastructure, the form of electronic vouchers will be applied. Deduct personal income tax according to the provisions of Decree No. 123/2020/ND-CP before July 1, 2022 and carry out the procedures as guided in Circular No. 37/2010/TT-BTC dated March 18, 2010 of the Ministry of Finance.

– From the time when businesses, organizations, households and individuals use e-invoices according to the provisions of Decree No. 123/2020/ND-CP of the Government and the provisions of Circular No. 78/2021 /TT-BTC, if detecting invoices made according to the provisions of Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014 of If there are errors in this invoice by the Government and the guiding documents of the Ministry of Finance, the seller and the buyer must make a written agreement clearly stating the error, the seller shall notify the tax authority according to Form No. 04. /SS-HDDT issued together with Decree No. 123/2020/ND-CP and invoicing new e-invoices (e-invoices with tax authority’s code or e-invoices without code) to replace Invoices are made with errors. An electronic invoice that replaces an incorrect invoice must have the words “Replace the invoice Model No…. symbol… number… date… month…”. The seller signs digitally on the new e-invoice to replace the incorrect invoice (invoices made according to Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP of the Government and other relevant regulations). guidance document of the Ministry of Finance) to send to the buyer (for the case of using e-invoices without a code) or the seller to send to the tax agency to be granted a code for the e-invoice to replace the invoice that has already been issued. (for the case of using electronic invoices with the tax authority’s code).

[1] Clause 7, Article 4 of Decree No. 123/2020/ND-CP stipulates:

“7. Goods seller or service provider is an enterprise, economic organization or other organization that is authorized to authorize a third party to issue e-invoices for the sale of goods and provision of services. authorized to prepare by a third party must still show the name of the seller who is the authorizing party.The authorization must be determined in writing between the authorizing party and the authorized party, showing all information about the invoice. authorization (the purpose of authorization; the time limit for authorization; the method of payment of the authorized invoice) and must notify the tax authority when registering to use e-invoices. If the e-invoice data is not available to the tax authority, the authorizing party must transfer the e-invoice data to the tax authority through the service provider. The Ministry of Finance shall specifically guide this content.”

[2]

Clause 2, Article 5 of Decree No. 132/2020/ND-CP dated November 5, 2020 stipulates:

“2. The associated parties in Clause 1 of this Article are specified as follows:

1. a) One enterprise holds directly or indirectly at least 25% of the contributed capital of the owner of the other enterprise;
2. b) Both enterprises have at least 25% of the owner’s contributed capital held directly or indirectly by a third party;
3. c) One enterprise is the largest shareholder in terms of capital contributed by the owner and holds directly or indirectly at least 10% of the total shares of the other enterprise;
4. d) An enterprise guarantees or lends capital to another enterprise in any form (including loans from third parties secured from the related party’s financial resources and related financial transactions). similar nature) provided that the loan amount is at least 25% of the contributed capital of the borrower’s owner and accounts for more than 50% of the total value of medium and long-term debts of the borrowing enterprise;
5. d) An enterprise appoints a member of the management board to operate or take control of another enterprise provided that the number of members appointed by the first enterprise accounts for more than 50% of the total number of members of the management board. operate or take control of a second enterprise; or a member appointed by the first enterprise has the power to decide the financial policies or business activities of the second enterprise;
6. e) Two enterprises with more than 50% members of the management board or the same member of the management board with the right to decide on financial policies or business activities are appointed by a third party;
7. g) Two enterprises are operated or controlled in terms of personnel, finance and business activities by individuals belonging to one of the relationships of spouses, natural parents, adoptive parents, stepfathers, stepmother, parents-in-law, parents-in-law; natural, adopted, step-child of a spouse, daughter-in-law, son-in-law; brother, sister, half-brother, half-brother, half-brother, half-brother, brother-in-law, brother-in-law, sister-in-law, sister-in-law of the person of the same parent or half-brother, with a different mother; paternal grandparents, maternal grandparents; grandson, grandchild; aunts, uncles, aunts, uncles and nephews;
8. h) Two business establishments having the relationship between head office and permanent establishment, or both are permanent establishments of foreign organizations and individuals;
9. i) Enterprises controlled by an individual through his/her capital contribution to that enterprise or directly participating in the management of the enterprise;
10. k) Other cases in which the enterprise is subject to the actual management, control and decision on production and business activities of the other enterprise;
11. l) The enterprise has transactions of transferring or receiving at least 25% of the contributed capital of the enterprise’s owner in the tax period; Borrowing or lending at least 10% of the owner’s contributed capital at the time of a transaction in the tax period with an individual operating or controlling the business or with an individual in one of the relationships specified in Clause 1 of this Article. point g of this clause.

 

[3] Clause 2, Article 5 of Decree No. 132/2020/ND-CP dated November 5, 2020 stipulating:

“Article 16. Stopping the use of e-invoices

Enterprises, economic organizations, other organizations, business households and individuals in the following cases shall stop using e-invoices with tax authority’s code, stop using e-invoices without the agency’s code: tax:

1. a) Enterprises, economic organizations, other organizations, business households and individuals terminate their tax identification numbers;
2. b) Enterprises, economic organizations, other organizations, business households and individuals that are verified and notified by the tax authority are not operating at the registered address;
3. c) Enterprises, economic organizations, other organizations, business households and individuals shall notify the competent state management agency of business suspension;
4. d) The enterprise, economic organization, other organization, business household or individual has a notice from the tax authority of the cessation of the use of e-invoices to enforce tax arrears;

1. d) In case there is an act of using e-invoices to sell smuggled goods, banned goods, counterfeit goods, goods infringing upon intellectual property rights, which is detected and notified by the competent authority;
2. e) Where there is an act of making e-invoices for the purpose of short selling goods or providing services to appropriate money from organizations or individuals, which is detected by the competent authority and notified to the tax authority;
3. g) In case the business registration agency or competent state agency requests the enterprise to suspend its conditional business lines when it detects that the enterprise does not fully meet the business conditions as prescribed by the law. law.

Based on the inspection and examination results, if the tax authority determines that the enterprise was established to purchase and sell, illegally use e-invoices or illegally use e-invoices to evade tax according to law. regulations, the tax authority shall issue a decision to stop using e-invoices; enterprises are handled according to the provisions of law.”

4, Clause 2, Article 91 of the Tax Administration Law 2019 stipulates: Enterprises doing business in the fields of electricity, petroleum, post and telecommunications, clean water, finance, credit, insurance, healthcare, commercial business e-commerce, supermarket business, commerce, air transport, road, railway, sea, waterway and businesses, economic organizations have or will make transactions with tax authorities by means of transport. e-invoicing, building information technology infrastructure, having an accounting software system, e-invoicing software to meet e-invoice creation and lookup, and store e-invoice data according to regulations and ensuring the transmission of e-invoice data to the buyer and to the tax authority, they are allowed to use e-invoices without the tax authority’s code when selling goods or providing services, regardless of the value of each time. sell goods and provide services.

5 Point a.2 Clause 3 Article 22 Decree No. 123/ND-CP stipulates:

“a.2) The method of transferring full invoice contents is applicable to the case of sale of goods or provision of services other than those specified at Point a1 of this Clause.

The seller, after making all the contents of the invoice, sends an invoice to the buyer and at the same time sends the invoice to the tax authority.”

6 Point a.1 Clause 3 Article 22 Decree No. 123/2020/ND-CP stipulates: “Particularly in the case of selling petrol and oil to customers, the seller aggregates data on all petrol and oil sales invoices in days for each item to show on the e-invoice data summary sheet and transfer this e-invoice data dashboard to the day of the day.”

7 Clause 1, Article 14 of Decree No. 123/2020/ND-CP stipulates:

“first. Cases of using e-invoices with a tax authority’s code without having to pay for services within 12 months from the date of using e-invoices include:

1. a) Small and medium-sized enterprises, cooperatives, households and individuals doing business in areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions. Areas with difficult socio-economic conditions and areas with extremely difficult socio-economic conditions shall comply with the List of geographical areas eligible for investment incentives promulgated together with Decree No. 118/2015/ND -CP dated November 12, 2015 of the Government detailing and guiding the implementation of a number of articles of the Investment Law and documents amending, supplementing or replacing, if any.
2. b) Other small and medium enterprises at the request of the People’s Committee of the province or centrally run city to the Ministry of Finance, except for enterprises operating in economic zones, industrial parks and high-tech zones.

The General Department of Taxation shall implement or entrust an organization providing services on e-invoices to provide e-invoices with the tax authority’s code without paying for the service to the above subjects.”

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