đá bóng trực tiếpWhat are regulations on handling of issues related to authenticated e-invoices in Vietnam?

What are regulations on handling of issues related to authenticated e-invoices in Vietnam?

Based on Article 20 ofDecree 123/2020/ND-CP, đá bóng trực tiếp handling of issues related to authenticated e-invoices is as follows:

[Case 1]:In case đá bóng trực tiếp seller of goods or services uses authenticated e-invoices but encounters an issue leading to đá bóng trực tiếp inability to use these invoices, they should contact đá bóng trực tiếp tax authority or đá bóng trực tiếp service provider for support in handling đá bóng trực tiếp issue.

During đá bóng trực tiếp time of issue handling, if đá bóng trực tiếp seller of goods or services requires đá bóng trực tiếp use of authenticated e-invoices, they should go to đá bóng trực tiếp tax authority to use these invoices.

[Case 2]:If đá bóng trực tiếp tax authority's coding system encounters an issue, đá bóng trực tiếp General Department of Taxation will implement technical solutions to switch to a backup system and will inform about đá bóng trực tiếp issue on đá bóng trực tiếp General Department of Taxation's e-portal.

đá bóng trực tiếp General Department of Taxation will select certain service providers that meet đá bóng trực tiếp conditions to authorize đá bóng trực tiếp issuance of e-invoice codes in case đá bóng trực tiếp tax authority's system encounters an issue.

[Case 3]:If đá bóng trực tiếp issue of đá bóng trực tiếp tax authority cannot be resolved in a timely manner, đá bóng trực tiếp tax authority will provide printed invoices for certain organizations and individuals to use.

After đá bóng trực tiếp tax authority's coding system is restored, đá bóng trực tiếp tax authority will notify organizations and individuals to resume using authenticated e-invoices. No later than 2 working days from đá bóng trực tiếp date indicated on đá bóng trực tiếp tax authority's notice, organizations, and individuals must submit a report on đá bóng trực tiếp use of purchased printed invoices to đá bóng trực tiếp tax authority according toForm BC26/HDGAppendix IA issued together withNghị định 123/2020/NĐ-CP.

[Case 4]:If đá bóng trực tiếp issue is caused by đá bóng trực tiếp technical infrastructure system of đá bóng trực tiếp e-invoice service provider, đá bóng trực tiếp provider is responsible for informing đá bóng trực tiếp seller and coordinating with đá bóng trực tiếp General Department of Taxation for prompt support.

đá bóng trực tiếp service provider must resolve đá bóng trực tiếp issue as quickly as possible and provide measures to support đá bóng trực tiếp seller in creating e-invoices to send to đá bóng trực tiếp tax authority for coding in đá bóng trực tiếp shortest time.

[Case 5]:In case đá bóng trực tiếp General Department of Taxation's e-portal encounters a technical error and cannot receive e-invoice data without đá bóng trực tiếp code, đá bóng trực tiếp General Department of Taxation is responsible for announcing đá bóng trực tiếp issue on its e-portal. During this time, organizations, enterprises, and e-invoice service providers temporarily do not transfer non-coded invoice data to đá bóng trực tiếp tax authority.

Within 2 working days from đá bóng trực tiếp date đá bóng trực tiếp General Department of Taxation announces đá bóng trực tiếp restoration of its e-portal, organizations, and enterprises providing e-invoice services must transfer đá bóng trực tiếp invoice data to đá bóng trực tiếp tax authority. Sending e-invoice data after đá bóng trực tiếp announcement of đá bóng trực tiếp technical error on đá bóng trực tiếp General Department of Taxation's e-portal will not be considered a delayed action.

What are regulations on handling of issues related to authenticated e-invoices in Vietnam? (Image from đá bóng trực tiếp Internet)

What are responsibilities of sellers of services using authenticated e-invoices in Vietnam?

Based on Article 21 ofDecree 123/2020/ND-CP, sellers of services using authenticated e-invoices have đá bóng trực tiếp following responsibilities:

(1)Manage đá bóng trực tiếp usernames and passwords of accounts issued by đá bóng trực tiếp tax authority.

(2)Create e-invoices for goods and services to send to đá bóng trực tiếp tax authority for coding and be legally responsible for đá bóng trực tiếp legality and accuracy of đá bóng trực tiếp e-invoices.

(3)Send authenticated e-invoices to đá bóng trực tiếp buyer immediately after receiving đá bóng trực tiếp electronically coded invoice from đá bóng trực tiếp tax authority.

What are responsibilities of sellers using unauthenticated e-invoices in Vietnam?

Based on Article 22 ofDecree 123/2020/ND-CP, đá bóng trực tiếp responsibilities of sellers using unauthenticated e-invoices are as follows:

Responsibility 1.Manage đá bóng trực tiếp usernames and passwords of accounts issued by đá bóng trực tiếp tax authority.

Responsibility 2.Create e-invoices for goods and services to send to buyers, đá bóng trực tiếp tax authority, and đá bóng trực tiếp e-invoice service provider and be legally responsible for đá bóng trực tiếp legality and accuracy of đá bóng trực tiếp created e-invoices.

Responsibility 3.Transfer data of electronically created invoices without đá bóng trực tiếp tax authority's code to đá bóng trực tiếp tax authority through đá bóng trực tiếp General Department of Taxation's e-portal (directly or via đá bóng trực tiếp e-invoice service provider).

- Methods and timing of e-invoice data transfer

+ Data transfer method according to đá bóng trực tiếp summary table of e-invoice data as per Form 01/TH-HDDT Appendix IADownloadissued together with this Decree within đá bóng trực tiếp deadline for submitting VAT returns applicable to đá bóng trực tiếp following cases:

++ Providing services in fields: postal and telecommunications, insurance, banking and finance, air transportation, and securities.

++ Selling products such as electricity and clean water if there is customer ID information or tax identification number.

đá bóng trực tiếp seller compiles a summary table of e-invoice data for goods and services arising in đá bóng trực tiếp month or quarter (from đá bóng trực tiếp first day to đá bóng trực tiếp last day of đá bóng trực tiếp month or quarter) according to Form 01/TH-HDDTDownloadAppendix IA issued together with this Decree to send to đá bóng trực tiếp tax authority within đá bóng trực tiếp time when sending đá bóng trực tiếp VAT return as stipulated in đá bóng trực tiếp Tax Administration Law No. 38/2019/QH14 and guiding documents.

If a large number of invoices arise, đá bóng trực tiếp summary table shall be divided according to đá bóng trực tiếp standard data format of đá bóng trực tiếp tax authority to ensure data transmission requirements.

For invoices sent by summary table, đá bóng trực tiếp seller sends cancelation and adjustment information directly on đá bóng trực tiếp summary table of subsequent periods without sending a notification of e-invoice errors according to Form 04/SS-HDDTDownloadAppendix IA of this Decree to đá bóng trực tiếp tax authority.

Invoices created for đá bóng trực tiếp total revenue of non-business individual buyers arising in đá bóng trực tiếp day or month according to đá bóng trực tiếp detailed list, đá bóng trực tiếp seller only sends đá bóng trực tiếp e-invoice data (not including đá bóng trực tiếp detailed list) to đá bóng trực tiếp tax authority.

In particular, for selling gasoline to customers, đá bóng trực tiếp seller shall compile data of all gasoline sale invoices occurring in đá bóng trực tiếp day by each item to be reflected in đá bóng trực tiếp summary table of e-invoice data and transfer this summary table to đá bóng trực tiếp tax authority within đá bóng trực tiếp day.

+ Full content transfer method applies to cases of selling goods and providing services not specified at point a1 of this clause.

đá bóng trực tiếp seller, after completing đá bóng trực tiếp content on đá bóng trực tiếp invoice, sends đá bóng trực tiếp invoice to đá bóng trực tiếp buyer and simultaneously sends đá bóng trực tiếp invoice to đá bóng trực tiếp tax authority.

- Enterprises and economic organizations transfer e-invoice data to đá bóng trực tiếp tax authority in đá bóng trực tiếp data format specified in Article 12 ofDecree 123/2020/ND-CPand guidelines of đá bóng trực tiếp General Department of Taxation by direct transmission (for cases meeting data connection standard requirements) or through e-invoice service providers.

+ Direct transmission method

++ Enterprises and economic organizations using a large number of invoices and having an information technology system meeting đá bóng trực tiếp data format standard requirements and provisions of clause 4 Article 12 ofDecree 123/2020/ND-CP, wishing to transfer e-invoice data directly to đá bóng trực tiếp tax authority, submits a document along with proof of meeting these conditions to đá bóng trực tiếp General Department of Taxation.

++ Enterprises and economic organizations with a parent-child company model, having a centralized invoice data management system at đá bóng trực tiếp parent company, and wishing for đá bóng trực tiếp parent company to transfer all e-invoice data including data of subsidiaries to đá bóng trực tiếp tax authority through đá bóng trực tiếp General Department of Taxation’s e-portal, shall submit a list of subsidiaries to đá bóng trực tiếp General Department of Taxation for technical connection.

++ Method via e-invoice service providers

Enterprises and economic organizations not falling into đá bóng trực tiếp above categories should contract with e-invoice service providers to transmit e-invoice data to đá bóng trực tiếp tax authority. Based on đá bóng trực tiếp signed contract, enterprises and economic organizations are responsible for transferring e-invoice data to đá bóng trực tiếp service provider for onward transmission to đá bóng trực tiếp tax authority.

Responsibility 4:Store and ensure đá bóng trực tiếp integrity of all e-invoices; comply with legal provisions on data system safety and security.

Responsibility 5:Comply with tax authority and other competent authorities' audits, inspections, and reconciliations as stipulated by law.