CIRCULAR 68/2019 / TT-BTC REGULATIONS ON ELECTRONIC Billing

Create at: 15/10/2019 15:21

Pursuant to the Law on Government organization dated June 19, 2015;

Pursuant to the Law on Tax Administration dated November 29, 2006 and Laws amending and supplementing a number of articles of the Law on Tax Administration;

Pursuant to the Law on Value Added Tax dated June 3, 2008 and Laws amending and supplementing a number of articles of the Law on Value Added Tax;

Pursuant to the Law on Accounting dated November 20, 2015;

Pursuant to the Law on Electronic transactions dated November 29, 2005;

Pursuant to the June 29, 2006 Law on Information Technology;

Pursuant to the Government's Decree No. 119/2018 / ND-CP dated September 12, 2018, on electronic invoices for selling goods and providing services;

Pursuant to the Government's Decree No. 87/2017 / ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation,

The Minister of Finance promulgates a Circular guiding the implementation of a number of articles of the Government's Decree No. 119/2018 / ND-CP dated September 12, 2018 on electronic invoices when selling goods and providing goods. Services are as follows:

Chapter I

GENERAL RULES

Article 1. Scope

This Circular guides a number of contents of e-invoices as prescribed in Decree No. 119/2018 / ND-CP dated September 12, 2018 of the Government on electronic invoices for selling goods and supplying Service levels (hereinafter referred to as Decree No. 119/2018 / ND-CP) including: content of e-invoices, time of e-invoice, format of e-invoices, application of e-invoices , providing e-invoice services, managing the use of e-invoices, building and managing e-invoice database and providing e-invoice services.

Article 2. Subjects of application

1. Organizations, enterprises, households and individuals that sell goods and provide services include:

a) Enterprises established and operating under the provisions of the Law on Enterprises, Law on Credit Institutions, Law on Insurance Business, Law on Securities, Law on Petroleum and other legal documents in the form of Formula: Joint Stock Company; limited liability company; partnerships; private enterprise;

b) Public non-business units that sell goods or provide services;

c) Organizations established and operating under the Law on Cooperatives;

d) Other organizations;

e) Business households and individuals.

2. Organizations and individuals that purchase goods and services.

3. E-invoice service providers include: Providers of e-invoice solutions; organizations providing e-invoice data receiving, transmitting and storing services and other services related to e-invoices.

4. Tax administration agencies at all levels and organizations and individuals involved in the management, registration and use of invoices.

Article 3. Contents of an e-invoice

1. Contents of an e-invoice:

a) Name of invoice, symbol of invoice, symbol of model number of invoice, number of invoice

a.1) The name of an invoice is the name of each type of invoice specified in Article 5 of Decree No. 119/2018 / ND-CP shown on each invoice, such as: VALUE ADDED CHEMICAL, SALE INVOICE , ELECTRICAL TRANSPORTATION STATUS, STAMP, TICKET, CARD ...

a.2) Model number of invoice

The symbol of an invoice denominator is a single-digit natural number, 1, 2, 3, 4 to reflect the type of invoice as follows:

- Number 1: Reflecting the type of value added invoice.

- Number 2: Reflect the type of Sales Invoice.

- Number 3: Reflecting the type of delivery note cum electronic shipping.

- Number 4: Reflecting other types of invoices which are electronic stamps, electronic tickets, electronic cards, electronic receipts or other electronic documents with other names but the content of electronic invoices as prescribed. at this.

a.3) Invoice symbol

The symbol of an invoice is a group of 6 characters including letters and numbers representing the symbol of an invoice to reflect information on the type of invoice with the code of the tax agency or the invoice without code, the year of the invoice, the type of invoice. Electronic invoices are used. These six (06) characters are defined as follows:

- The first character is one (01) letter, which is defined as C or K to represent an electronic invoice with code of the tax authority or the type without code of the tax authority in which: C represents the invoice e-invoice with code of tax agency, K represents electronic invoice without code of tax agency.

- The next two characters are 2 Arabic numerals representing the year of e-invoicing, determined by the last 2 digits of the calendar year. Example: The year of e-invoicing is 2019, shown as number 19; year of e-invoicing is 2021, it will be shown as 21.

- One next letter is one (01) letter defined as T or D or L or M representing the type of e-invoice used, specifically:

+ Letter T: Applies to electronic invoices registered to use by businesses, organizations, business households and individuals with tax authorities.

+ Letter D: Applicable to specific e-invoices which do not need to have some criteria registered to use by businesses or organizations.

+ Letter L: Apply to electronic invoices issued by tax authorities each time.

+ Letter M: Applicable to electronic invoices created from the cash register.

- The last two characters are the letters determined by the seller based on management needs, if there is no need to manage it, it shall be YY.

- In the copy, the invoice symbol and the invoice number pattern are shown in the upper right of the invoice (or in a recognizable position).

Example showing the characters of the invoice template symbol and the invoice symbol:

+ "1C21TAA" - is a value-added invoice with the code of the tax agency made in 2021 and is an electronic invoice registered to use by businesses, organizations or business households with tax authorities.

+ "2C21TBB" - is the sale invoice with the code of the tax agency made in 2021 and is an electronic invoice signed and used by the business, organization, or individual business household with the tax agency.

+ "1C22LBB" - is a value-added invoice with the code of the tax agency made in 2022 and an electronic invoice issued by the tax authority upon each occurrence.

+ "1K22TYY" - is a value-added invoice with no code issued by the tax authority in 2022 and is an electronic invoice registered to use by the enterprise or organization with the tax authority.

+ "1K22DAA" - is a value-added invoice with no code issued by the tax authority in 2022 and is a specific electronic invoice that does not necessarily have some mandatory criteria by businesses and organizations. register to use.

+ "3K22TAB" - is the electronic delivery cum shipping note of the type without the tax authority's code, established in 2022 and is an electronic document with the contents of the electronic invoice registered by the enterprise with the tax authority.

a.4) Invoice number

- Invoice number is the ordinal number shown on the invoice when the seller makes an invoice. The invoice number is written in Arabic numerals of up to 8 digits, starting from 1 on January 1 or the starting date of using invoices and ending on December 31 of each year up to number 99 999 999. Invoices are made in the order from small to large numbers in the same invoice symbol and invoice number denominator.

- In case the number of invoices is not made according to the above principles, the e-invoicing system must ensure the principle of increasing over time, each guaranteed invoice number is only made, used only once and at night. multi 8 digits.

b) Name, address and tax identification number of the seller

On the invoice, the name, address and tax identification number of the seller must be shown in accordance with the name, address, and tax identification number specified in the enterprise registration certificate, branch operation registration certificate, or certificate. business household registration, tax registration certificate, notification of tax code, certificate of investment registration.

c) Name, address, tax code of the buyer (if the buyer has tax code)

c.1) If the buyer is a business establishment with a tax code, the name, address and tax identification number of the buyer shown on the invoice must be recorded in accordance with the certificate of business registration, certificate. branch operation registration, certificate of business household registration, certificate of tax registration, notification of tax code, certificate of investment registration.

c.2) If the buyer does not have a tax code, the invoice does not have to show the buyer tax code. In some cases of selling goods or providing specific services to individual consumers specified in Clause 3 of this Article, the name and address of the buyer must not be shown on the invoice. In case of selling goods or providing services to foreign customers to Vietnam, the buyer's address information can be replaced with information about the passport number or immigration documents and nationality of the customer in the country. out.

d) Name, calculation unit, quantity and unit price of goods or services; total amount without value added tax, VAT rate, total amount of value added tax by each type of tax rate, total amount of value added tax, total amount paid with VAT increase.

d.1) Name, calculation unit, quantity and unit price of goods and services

- Names of goods and services: The names of goods and services must be shown in Vietnamese on the invoice. In case of selling goods with many different categories, the name of the goods shall show details of each category (for example: Samsung phones, Nokia phones ...). In case goods must be registered for use right or ownership, the invoice must show specific numbers and symbols of the goods that are required by law when registering (for example: frame number, engine number of car, motorcycle, address, house grade, length, width, number of floors of a house.). For specific goods and services such as electricity, water, telecommunications services, television services, information technology services, and insurance, which are sold by a certain period, the period of supply must be specified on the invoice. goods and services.

In case a foreign word is required, the foreign word shall be placed to the right in parentheses () or immediately below, using Vietnamese and with a font size smaller than that of Vietnamese. If the goods or service to be traded have regulations on the code of the goods or service, the name and code of the goods or service must be written on the invoice.

- Unit: The seller bases on the nature and characteristics of the goods to determine the unit name of the goods shown on the invoice according to the unit of measure (for example: ton, weight , swallow, kg, g, mg or amount, tael, piece, animal, box, can, box, bag, package, tube, m3, m2, m ...). For a service, the calculation unit determines each service provision and the service content provided.

- Quantity of goods and services: The quantity of goods and services is written by the seller in Arabic numerals based on the above calculation unit.

- Unit price of goods or services: The seller shall write the unit price of goods or services according to the above calculation unit.

d.2) Value-added tax rate: The value-added tax rate shown on the invoice is the value-added tax rate corresponding to each type of goods or service in accordance with the tax law. added value.

d.3) Total amount without value added tax, total amount of value added tax by each tax rate, total amount of value added tax, total payment including VAT Currently in Vietnamese dong according to Arabic numerals, except for sales in foreign currencies that are not converted to VND, the original currency shall be shown.

The total payment amount on the invoice is expressed in Vietnamese dong in Arabic numerals and in Vietnamese words, except for sales with foreign currency not converted into VND, the total payment amount shown in original currency and in foreign language.

In case a business establishment applies a form of commercial discount for customers or a promotion as prescribed by law, the commercial discount or promotion must be clearly shown on the e-invoice. The determination of value-added tax calculation prices (into amounts without value-added tax) in case of applying commercial discounts for customers or promotions shall comply with the provisions of the law on value-added tax. .

dd) Digital signature and electronic signature of the seller and buyer

- If the seller is an enterprise or organization, the seller's digital signature on the invoice is the digital signature of that enterprise or organization; in case the seller is an individual, use the digital signature of that person or an authorized person.

- In case the buyer is a business establishment and the buyer or seller have an agreement on the purchaser's satisfaction of technical conditions for digital signing and digital signing on the e-invoice made by the seller, the buyer shall sign. number, electronic signature on the invoice.

- In case an e-invoice is not required to have digital signatures, electronic signatures of the seller and the buyer, comply with the provisions of Clause 3 of this Article.

e) Time of e-invoice

The time of e-invoice is determined by the time the seller digitally signs, digitally signs on the invoice displayed in the format of day, month and year (for example, April 30, 2019) and in accordance with referred to in Article 4 of this Circular.

g) Tax authority's code for the electronic invoice with the code of the tax authority as prescribed in Clause 5 Article 3 of Decree No. 119/2018 / ND-CP.

h) Fees and charges belonging to the state budget, commercial discounts and promotions (if any) as guided at Point d.3 of this Clause and other relevant contents (if any).

2. Writing, numbers and currency are shown on the e-invoice

a) Script displayed on invoices is Vietnamese. In case a foreign word is required, the foreign word shall be placed to the right in parentheses () or immediately below, using Vietnamese and with a font size smaller than that of Vietnamese. If the words on an invoice are Vietnamese without accents, the words without accents on the invoice must not lead to a misinterpretation of the contents of the invoice.

b) Numerals displayed on the invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. The seller can choose: after the numerals thousands, million, billion, trillion, million billion, billion billion must put a dot (.), if there is a number after the digit, a comma (,) must be placed after the digit or using a separator. course is a comma (,) after the thousands, million, billion, trillion, million billion, and billion billion and using a dot (.) after the digit on the accounting voucher.

c) The currency on an invoice is Vietnam dong, with the national symbol of "d".

- In case economic and financial transactions arise in a foreign currency according to the provisions of the law on foreign exchange, the unit price, amount, total value-added tax amount according to each tax rate, total tax amount value added, total payment amount is stated in original currency. The seller shall concurrently show on the invoice the original currency exchange rate with Vietnam dong according to the exchange rate prescribed by the Law on Tax Administration and guiding documents.

- Code of foreign currency according to international standards (for example: 13,800.25 USD - Thirteen thousand eight hundred US dollars and twenty five cents, for example: 5,000 EUR- Five thousand euros).

- In case goods are sold in a foreign currency in accordance with the law on foreign exchange and tax is paid in foreign currency, the total amount of payment shown on the invoice is in the original currency, not converted into VND. Vietnam.

3. In some cases, an invoice does not necessarily contain all contents

a) The electronic signature of the buyer is not required on an e-invoice (including the case of e-invoice when selling goods or providing services to overseas customers). In case the buyer is a business establishment and the buyer or seller have an agreement on the purchaser's satisfaction of the technical conditions for digital signing and digital signing on the e-invoice made by the seller, the e-invoice have digital and electronic signatures of the seller and the buyer according to the agreement between the two parties.

b) For electronic invoices sold at supermarkets or commercial centers where the buyer is an individual that does not do business, the name, address and tax code of the buyer are not required on the invoice.

c) For an e-invoice that sells petroleum to customers who are non-business individuals, it is not necessary to include the items of the name of the invoice, the symbol of the model number of the invoice, the symbol of the invoice, the invoice number; name, address, tax code of buyer, electronic signature of buyer; digital signature, electronic signature of the seller, value added tax rate. The seller must ensure full storage of electronic invoices in case of selling petrol and oil to customers who are non-business individuals in accordance with regulations and ensure that they can be searched when requested by competent authorities.

d) For an electronic invoice that is a stamp, ticket or card, the invoice is not required to have the electronic signature and digital signature of the seller (except for the case that stamps, tickets or cards are electronic invoices made by the manufacturer. tariff grade code), buyer criteria (name, address, tax code), tax amount, value-added tax rate. If stamps, tickets or electronic cards have a face value, the unit price, quantity, and unit price are not required.

dd) For e-documents of air transport services exported via website and e-commerce system made according to international practice for buyers who are non-business individuals identified as e-invoices, the above Invoices do not have to have the invoice symbol, the invoice model number, the invoice number, the value-added tax rate, the tax code, the buyer's address, the digital signature, the electronic signature of the person. sell.

In case a business organization or a non-business organization purchases air transport services, the air transport service e-documents are exported via the website and the e-commerce system is made according to international practices for individuals. Individuals of business organizations, individuals of non-business organizations are not identified as electronic invoices. Air transport service enterprises or agents must issue an e-invoice that contains all the contents as prescribed by the regulations assigned to the organization having an individual using the air transport service.

e) For invoices of construction and installation activities; for building houses for sale with a collection of money according to the contractual schedule, the unit of calculation, quantity and unit price is not required on the invoice.

g) For the electronic delivery cum carrier note, the buyer does not show the specifications of the buyer but the carrier name, means of transport, the address of the depot and the shipping warehouse. only warehouse for importing goods; Do not show tax amount, tax rate, total payment amount.

h) If the invoice is used for Interline payment between airlines, which is made according to the provisions of the International Air Transport Association, the following items are not required on the invoice: invoice symbol, sample symbol. invoice, name, address, tax code of the buyer, electronic signature of the buyer, calculation unit, quantity, unit price.

4. Other contents on e-invoices

a) In addition to other contents as guided in Clauses 1 and 3 of this Article, enterprises, organizations, business households and individuals can create more information about logos or logos to represent trademarks or trade names. Brand name or representative image of the seller. Depending on the characteristics and nature of transactions and management requirements, the invoice may show information about sales contract, shipping order, customer code and other information.

b) For the electronic delivery cum shipping note on the note showing information relating to the internal dispatch order, consignee, consignee, warehouse address, warehouse address; Specific means of transport:

- The name of the dispatcher, the internal transfer order.

- Warehouse address, carrier's name and means of transport.

- The name of the consignee.

- Address of warehouse receiving goods.

5. The display forms of some types of invoices enclosed in Appendix 1 enclosed herewith are for reference purposes.

6. For value-added invoices cum tax refund declarations, continue to comply with guidance of the Ministry of Finance in Circular No. 72/2014 / TT-BTC dated May 30, 2014 of the Ministry of Finance on refund of value-added tax on goods brought by foreigners and overseas Vietnamese brought along upon exit.

Article 4. Time of issuing e-invoices

1. The time of making e-invoices for goods sale, service provision or repeated delivery or delivery of each service item or stage is determined according to Clauses 1, 2 and 3. Article 7 of Decree No. 119/2018 / ND-CP.

2. The time of making e-invoices in other cases is guided as follows:

a) The time of making e-invoices for electricity, water, telecommunications services, television services, and information technology services sold on a regular basis is no more than seven (7 ) the day following the date of recording the electricity and water consumption indicators on the meter or the end date of the conventional period for the provision of telecommunications, television, information technology services. Conventional period as a basis for calculating the quantity of goods or services to be provided is based on the agreement between the telecommunications, television and information technology service provider and the buyer.

b) The time of making an e-invoice for construction and installation is the time of pre-acceptance test and handover of the work, work item, completed construction and installation volume, regardless of whether the money has been collected. No money is collected yet.

c) For organizations dealing in real estate, building infrastructure, building houses for sale or transferring:

c.1) In case the ownership or use right has not been transferred: If the project is implemented or the money is collected in the contract, the time of making an e-invoice is the collection date. or according to a contractual payment agreement.

c.2) In case the ownership or use right has been transferred: The time of making an e-invoice must comply with Clause 1 of this Article.

d) The time of e-invoice for cases of purchase of air transport services exported via website and e-commerce system is made according to international practice within five (5) days from the date of Air transport service documents are displayed on the website system and e-commerce system.

3. For the search, exploration and extraction of crude oil, condensate and natural gas, associated gas, coal gas, the time of making an invoice for sale of crude oil, condensate, natural gas, and processed oil and gas is based on Regulations on Clauses 1 and 3, Article 7 of Decree No. 119/2018 / ND-CP regardless of whether the money has been collected or not.

Article 5. Format of electronic invoices

1. Electronic invoice format means a technical standard specifying the data type and data length of information fields serving the transmission, storage and display of electronic invoices. Electronic invoice format uses XML text format language (XML stands for the English phrase "eXtensible Markup Language" created with the purpose of sharing electronic data between information technology systems. believe).

2. The format of an e-invoice consists of two components: the component containing the data of the e-invoice operation and the component containing digital signature data. For an electronic invoice with the code of the tax authority, there is an additional element containing data related to the code of the tax authority.

3. The General Department of Taxation develops and publishes components containing e-invoice operation data, components containing digital signature data and provides tools to display e-invoice contents according to the provisions of this Circular. This investment.

4. When directly sending data to tax authorities, organizations or enterprises that sell goods or provide services must satisfy the following requirements:

a) Connect with the General Department of Taxation via leased line or MPLS VPN Layer 3 channel, including 1 main channel and 1 backup channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Using encrypted Web service (Web Service) or Message Queue (MQ) as the method to connect.

c) Using SOAP protocol to encapsulate and transmit data.

5. Electronic invoices must be displayed fully and accurately the contents of invoices, ensuring that they do not lead to misinterpretations so that the buyers can read them electronically.

Article 6.- Application of electronic invoices when selling goods or providing services

1. The cases of using electronic invoices with codes of tax agencies, using invoices without codes of tax agencies comply with Clauses 1, 2, 3, 4 and 6, Article 12 of Decree No. 119/2018 / ND-CP.

For the case of using an e-invoice without the code of the tax authority under Clause 2, Article 12 of Decree No. 119/2018 / ND-CP, the electricity sectors; Petroleum; post and Telecommunication; air, road, railway, sea, and waterway transportation; Clean water; credit financing; insurrance; medical; e-commerce business; supermarket business; Trade is determined by level 4 economic sector according to the List of systems of national economic sectors issued together with Decision No. 27/2018 / QD-TTg dated June 7, 2018 of the Prime Minister, of which e-commerce business activity is determined according to the retail code according to the requirement of ordering over the internet; supermarket business is determined by the code of the retail industry in supermarkets and convenience stores; Commercial business is defined by the industry codes of wholesale and retail of commodities.

2. Cases of using electronic invoices with tax authorities' codes are generated from cash registers with connection to electronic data transfer with tax agencies, including:

a) Enterprises and organizations mentioned in Clause 1 of this Article register to use e-invoices connected from the cash register.

b) Business households and individuals specified in Clause 5, Article 12 of Decree No. 119/2018 / ND-CP.

3. The application of e-invoices to high tax risks is as follows:

a) The seller of goods or services that falls under high tax risks specified at Point b of this Clause shall use an e-invoice with the tax authority's code, irrespective of the value of each sale. , Service Provider.

b) High tax risk business is one with equity less than 15 billion dong and one of the following signs:

b.1) Does not have the right to legally own or use the following facilities: factory; factory; warehouse; means of transportation; shops and other facilities.

b.2) The enterprise operates in the field of exploiting soil, stone, sand and gravel.

b.3) The enterprise has suspicious banking transactions in accordance with the law on money laundering prevention and combat.

b.4) The enterprise earns revenue from the sale of goods or services to other enterprises in which the owners of these businesses have a parent, spousal, sibling or office relationship. Cross-ownership accounts for over 50% of the total business revenue on the CIT finalization return of the settlement year.

b.5) The enterprise does not declare tax as prescribed: Failing to submit a tax return or filing a tax return 90 days after the deadline for submitting a tax return or from the date of commencement of operation. doing business under the business registration license; Over the time limit, the notice of business suspension has been notified to the tax agency and the tax agency shall check and certify that the enterprise does production and business but does not declare tax; No longer doing business at the registered business address and failure to declare it to the tax authority or the tax authority to check that the place of permanent residence or temporary residence of the legal representative, business owner cannot be determined. Karma.

b.6) The enterprise is using an e-invoice that has changed business address 2 times or more within 12 months without making a declaration as prescribed or does not declare and pay tax at the new registered place. regulations.

b.7) The enterprise is buying invoices from the tax authority (in accordance with the Decision "on" high-risk enterprises change to use invoices of tax authorities "), notified by the tax authority to change to use. the electronic invoice has the code of the tax agency.

b.8) In a period of 01 year up to the time of assessment:

- The enterprise has been issued with a decision to sanction administrative violations of invoices related to acts of using illegal invoices, illegal use of invoices, leading to tax evasion, tax fraud, and payment. late tax, understatement of tax obligations and a fine of 20 million VND or more;

- The enterprise is issued a decision to sanction administrative violations on invoices twice a year with a total fine of VND 8 million or more;

- The enterprise has been issued with a decision to sanction an administrative violation on invoices from 3 times a year by the tax agency.

c) The General Department of Taxation shall elaborate risk criteria for submission to competent authorities for promulgation or promulgate according to its competence; building professional processes and information technology application systems uniformly applied nationwide to evaluate and identify cases of signs of risk in the invoice issuance and use.

d) Directly administered tax authorities (Tax Departments, Sub-Departments of Taxation) shall notify enterprises and economic organizations of high tax risks (notification is made according to Form No. 07 enclosed herewith Decree No. 119/2018 / ND-CP) switching to using electronic invoices with codes of tax authorities.

dd) Enterprises and economic organizations that use e-invoices subject to high tax risks shall apply e-invoices bearing the tax authority's code for 12 consecutive months of operation. After a period of 12 months, the enterprise or economic organization falls into a risk-free situation, if determined by the tax authorities through a review of risk-free, meets the conditions for using no-coded e-invoices, and requests if using e-invoices without code, register for use of e-invoices without code issued by tax authorities as prescribed in Article 20 of Decree No. 119/2018 / ND-CP.

4. To guide the issuance and declaration for determination of tax obligations when the tax office issues e-invoices with the tax agency's code each time it arises.

a) Type of invoice issued each time

a.1) Issue an e-invoice with the tax authority's code every time it arises as a sale invoice in the following cases:

- Business households and individuals as prescribed in Clause 6 Article 12 of Decree No. 119/2018 / ND-CP;

- The organization does not do business but has a transaction to sell goods or provide services;

- After the enterprise has been dissolved, bankrupt, has terminated the validity of the tax identification number having arisen, the property needs to have an invoice to hand over to the buyer;

- Enterprises, economic organizations, business households and individuals that are liable to pay value-added tax by the direct method fall into the following cases:

+ Cessation of business activities but the procedures for TIN deactivation have not yet arisen, if asset liquidation arises, invoices are required to be delivered to the buyer;

+ Suspension of business activities requires an invoice delivered to customers for performance of signed contracts before the date the tax agency announces the business suspension;

+ Being coerced by the tax authority by notifying that e-invoices are not used.

a.2) Issue an e-invoice with the code of the tax authority every time it arises as a value-added invoice in the following cases:

- Enterprises, economic organizations and other organizations that pay value added tax by the deduction method in the following cases:

+ Cessation of business activities but the procedures for TIN deactivation have not yet arisen, if asset liquidation arises, invoices are required to be delivered to the buyer;

+ Suspension of business activities requires an invoice delivered to customers for performance of signed contracts before the date the tax agency announces the business suspension;

+ Being coerced by the tax authority by notifying that e-invoices are not used;

- Organizations and state agencies that are not liable to pay value-added tax by the deduction method with property auction, in case the auction-winning price is the clearly announced sale price with VAT included In the auction dossiers approved by the competent agency, value-added invoices shall be issued to deliver to the buyers.

b) Enterprises, economic organizations, other organizations, business households and individuals, which are issued with the tax authority's code, send an application for e-invoice with code of the tax authority according to Form No. 06 Appendix enclosed herewith Decree No. 119/2018 / ND-CP to the tax authority and access to the tax authority's electronic invoicing system to make electronic invoices .

After enterprises, organizations and individuals have fully declared and paid taxes in accordance with the law on value added tax, personal income, corporate income and other taxes and fees (if any), The tax authority shall issue the tax authority's code on the e-invoice made by the enterprise, organization or individual.

Enterprises, organizations and individuals are solely responsible for the accuracy of information on e-invoices for each time they arise and are issued with codes by tax authorities.

c) Determine the tax authority to issue e-invoices with the tax authority's code each time it is generated.

c.1) For organizations, enterprises: the tax authority of the locality where the tax code is registered or where the organization is headquartered or the place specified in the establishment decision or the place of arising goods sale and service provision.

c.2) For business households and individuals:

- For business households and individuals with a fixed place of business: Business households or individuals shall submit an application for e-invoices with the tax authority's code upon each occurrence at the Sub-Department of Taxation. where business households and individuals conduct business activities.

- For business households and individuals that do not have a fixed place of business: Business households or individuals shall submit an application for e-invoice with the code of the tax authority upon each occurrence at the local Tax Department. individuals residing or where households or individuals register for business.

5. The application of electronic invoices, e-invoice cum e-shipping to a number of specific cases according to management requirements is guided as follows:

a) In case of import of consignment goods, if the business establishment consigns to import consignments already paid value-added tax at the import stage, use electronic invoices when returning the goods to the entrusting business establishment. import. If the value-added tax has not been paid at the importation stage, when exporting and returning the consigned import goods, the entrusted establishment shall make the invoice cum e-shipping according to the regulations as documents for goods circulation in the market.

b) In case of entrusted export of goods:

- When delivering goods to the consignee, the establishment having the goods entrusted for export shall use the delivery note cum electronic transport.

- When goods have been actually exported with the customs office's certification, based on the comparison documents, certifying the quantity and value of actually exported goods of the export consignee, Departments having entrusted export goods shall issue value-added electronic invoices to declare and pay tax, value-added tax refund or sales electronic invoices. The export consignee uses the value-added electronic invoice or sales invoice to export to foreign customers.

c) Establishments that have exported goods or services (including export processing establishments) when exporting goods or services using electronic value-added invoices or electronic sale invoices .

When exporting goods to be transported to the checkpoint or to the place where export procedures are carried out, the establishment uses the warehouse export slip cum electronic shipping according to regulations as proof of goods circulation in the market. After completing the procedures for exported goods, establishments shall issue value-added invoices or sale invoices for exported goods.

d) Business organizations that declare and pay value-added tax according to the export deduction method and transfer goods to dependent accounting establishments such as branches and shops in other localities (provinces or cities on duty). under the central government) for sale or transfer between branches and affiliates; Export goods to the establishment accepting the agency to sell at the correct price and enjoy commissions, depending on the business organization and accounting method, the establishment can choose one of two ways of using invoices and vouchers. as follows:

- Use value-added electronic invoices as a basis for payment and declare and pay value-added tax in each unit and at each stage independently of each other;

- Using the warehouse cum e-shipping note for the goods exported to the agent establishment.

In case dependent units of agricultural, forestry or fishery business establishments have registered for, declared and paid value-added tax according to the deduction method, and have purchased agricultural, forestry and aquatic goods. for transfer, export to the head office of the business establishment, when transferring or selling, the dependent unit shall use the e-invoice cum shipping, no value-added electronic invoices are used.

e) Organizations or individuals that export goods by mobile use the delivery note cum e-shipping as prescribed, and when selling goods, make an e-invoice as prescribed.

g) In case of capital contribution with assets of organizations or individuals doing business in Vietnam to establish an enterprise, they are not required to issue invoices, but use the written record of capital contribution, the record of property delivery and receipt. , a record of asset valuation, enclosed with a set of documents on the origin of the property.

h) In case of asset transfer between affiliated accounting member units of the organization; In case of assets being transferred, upon division, separation, consolidation, merger or transformation of the enterprise, the organization having the assets to be transferred must issue a transfer order, enclosed with a set of documents on the origin of the property and must not be prepared bill.

i) If assets are transferred between independent accounting units or between member units with full legal status in the same organization, the organization having transferred assets must issue an e-invoice. like selling goods.

Article 7. Providing e-invoice services

1. The provision of e-invoice services with a code of the tax agency without collecting money shall comply with the provisions of Article 13 of Decree No. 119/2018 / ND-CP.

2. For the cases specified at Points d and dd, Clause 1, Article 13 of Decree No. 119/2018 / ND-CP, the General Department of Taxation shall report it to the Ministry of Finance for consideration and decision.

Chapter II

MANAGEMENT AND USE OF E-BANKING

Section 1
MANAGEMENT AND USE OF E-BANKING WITH CODE OF
TAX AUTHORITIES

Article 8. Registration to use e-invoices bearing the tax authority's code

1. The registration of the use of e-invoices with codes by tax authorities complies with Article 14 of Decree No. 119/2018 / ND-CP.

2. The web portal of General Department of Taxation sends notices in accordance with Article 14 of Decree No. 119/2018 / ND-CP to enterprises, economic organizations, other organizations, business households and individuals. via the registered email address with the tax authorities.

3. The destruction of unused paper invoices (if any) and the cessation of using invoices which have been notified for issuance shall comply with the provisions of Decree No. 51/2010 / ND-CP of May 14, 2010 and Decree No. 04/2014 / ND-CP dated January 17, 2014 of the Government regulating invoices for selling goods and providing services and guiding documents of the Ministry of Finance.

Article 9.- Stop using e-invoices with the tax authority's code

1. Tax agencies shall stop issuing electronic invoices in the following cases:

a) Cases specified at Points a, b, c, d, Clause 1, Article 15 of Decree No. 119/2018 / ND-CP;

b) The cases specified at Point dd, Clause 1, Article 15 of the Decree No. 119/2018 / ND-CP are as follows:

- In case of using e-invoices with a tax authority's code to sell smuggled goods, banned goods, counterfeit goods, and goods infringing intellectual property rights, which are detected and notified by competent authorities to the agency. tax office;

- In case of making an e-invoice with the tax authority's code for the purpose of short selling goods or providing services to appropriate money of the organization or individual, discovered and notified by the competent authority to tax authorities;

- In case a business registration agency or a competent state agency requires an enterprise to suspend conditional business lines when it is discovered that the enterprise does not meet business conditions as prescribed by law. the law. Based on the inspection and examination results, if the tax authority determines that the enterprise is established for the purpose of buying, selling, using illegal e-invoices or illegally using e-invoices, the enterprise shall be to sanction administrative violations according to regulations and at the same time the tax agency shall issue a decision notifying the use of electronic invoices with the tax agency's code.

2. The continued use of e-invoices with codes of tax authorities for enterprises, economic organizations, other organizations, business households and individuals specified in Clause 1 of this Article shall comply with the provisions of Clause 1 of this Article. 2 Article 15 of Decree No. 119/2018 / ND-CP.

3. In cases where enterprises, economic organizations, other organizations, business households or individuals suspend their business activities, they need to have e-invoices handed over to the buyers for the performance of contracts signed before the date tax offices have. for notice of business suspension, use e-invoices for each arising time as guided in Clause 4, Article 6 of this Circular.

Article 10.- Making, issuing codes and sending e-invoices with codes of tax offices

The preparation, issuance of codes and sending of e-invoices with codes of tax authorities comply with Article 16 of Decree No. 119/2018 / ND-CP.

Article 11. Handling of e-invoices with errors after issuing codes

1. In case the seller detects that the electronic invoice with the tax authority's code has not yet been sent to the buyer, the seller shall notify the tax agency according to Form No. 04 in the Appendix enclosed herewith. 119/2018 / ND-CP on the cancellation of an e-invoice with an incorrect code and issuing a new electronic invoice, digitally signed, digitally signed and sent to the tax authority to issue a new invoice code to replace the invoice an application has to be sent to the buyer. The tax authority shall cancel the e-invoice which has been issued with an error code stored on the tax authority's system.

2. In cases where an e-invoice with the code of the tax agency sent to the buyer detects errors, it shall be handled as follows:

a) If there is an error in the name and address of the buyer but not with the wrong tax code, the seller must notify the buyer of the error of the invoice and make a notification to the buyer. tax authorities according to Form No. 04 Appendix issued together with Decree No. 119/2018 / ND-CP and do not have to re-invoice;

b) If there is an error in the tax code, the amount on the invoice, the wrong tax rate, tax amount, or the goods on the invoice are not in accordance with the specifications and quality, the seller and buyer shall make a document. Agreement to clearly state the error and the seller to notify the tax authority according to Form No. 04 Appendix issued with Decree No. 119/2018 / ND-CP on the cancellation of e-invoices and making invoices. The new electronic invoice will replace the electronic invoice that has been issued with an error code. After receiving the notice, the tax agency shall cancel the e-invoice which has been issued with an error code stored on the tax agency's system. A new e-invoice to replace an e-invoice which has been issued with an error code must include the word "Replacing an invoice with denominator symbol, symbol of invoice ... invoice number ..., date ... . may". The seller digitally signs and digitally signs on the new e-invoice to replace the used e-invoice with errors, then the seller sends the tax authority to the tax authority to issue a code for the new e-invoice.

3. If the tax authority detects that an e-invoice has been issued with an error code, the tax authority shall notify the seller using Form 05 Appendix enclosed herewith Decree No. 119/2018 / ND-CP to the seller checked for errors. Within 02 days from the date of receipt of the notice from the tax authority, the seller shall notify the tax authority according to Form 04 Appendix enclosed herewith Decree No. 119/2018 / ND-CP on the cancellation. E-invoices with existing codes contain errors and issue new e-invoices, digitally signed and digitally signed and sent to the tax authority to issue new electronic invoices to replace the existing e-invoices to send to buyers according to the instructions in Clause 1 or Clause 2 of this Article. If the seller does not notify the tax authority, the tax authority shall continue to notify the seller of the error of the issued invoice so that the seller can make adjustments or cancel the invoice.

4. The tax agency notifies the receipt and the handling result according to the form No. 04 of the Appendix enclosed herewith Decree No. 119/2018 / ND-CP to the seller. The canceled electronic invoice has no use value but is still stored for search.

Article 12. Troubleshooting

1. In cases where the tax authority's code-granting system encounters problems, the General Department of Taxation shall apply technical solutions to the backup system and shall notify on the web portal of General Department of Taxation of the above problem.

2. In case the technical infrastructure system fails of an e-invoice service provider, the e-invoice service provider shall notify the seller and coordinate with the General Department of Vietnam. Tax for timely support. The e-invoice service provider must fix the problem quickly, and take measures to assist the seller in making the e-invoice to send the tax agency to issue the code in the shortest time.

3. In cases where a seller of goods or services uses an e-invoice with the tax authority's code but encounters a problem that results in the inability to use the e-invoice with the tax authority's code, it shall notify the agency thereof. tariffs to assist in troubleshooting. During the handling of the problem, the seller of the goods or the service provider requires the use of an e-invoice with the tax authority's code, then go to the tax authority to use the electronic invoice with the code of the tax agency.

Section 2

MANAGEMENT AND USE OF E-BANKING WITHOUT CODE
OF TAX AGENCY

Article 13. Registration to use e-invoices without the code of the tax agency

1. The registration of the use of e-invoices without code by the tax authority shall comply with the provisions of Article 20 of Decree No. 119/2018 / ND-CP.

2. The web portal of the General Department of Taxation sends notices in accordance with Article 20 of Decree No. 119/2018 / ND-CP to enterprises, economic organizations, other organizations, business households and individuals. via the registered email address with the tax authorities.

4. Enterprises and economic organizations that change to apply e-invoices with codes of tax offices shall register to use e-invoices with codes of tax offices according to the provisions of Article 14 of the Decree. No. 119/2018 / ND-CP.

Article 14. Making and sending an electronic invoice without the code of the tax authority to the buyer

The making and sending of an e-invoice without the code of the tax authority to the buyer comply with Article 21 of Decree No. 119/2018 / ND-CP.

Article 15. Stop using e-invoices without the tax authority's code

1. Goods sellers or service providers being enterprises or economic organizations falling into the cases specified in Clause 1, Article 9 of this Circular do not make e-invoices without the tax agency's code to hand them over to the buyers. .

2. The continued use of e-invoices without code of the tax authority shall comply with the provisions of Clause 2, Article 22 of Decree No. 119/2018 / ND-CP.

Article 16. Transfer of e-invoice data to the tax agency

1. Goods sellers and service providers using e-invoices without tax authorities' codes are responsible for transmitting data of made e-invoices to tax agencies via the web portal of General Department of Taxation. (transfer directly or via an e-invoice service provider).

2. Method and time of transferring e-invoice data

a) The method of transferring e-invoice data according to the E-invoice data sheet (according to Appendix 2 enclosed herewith) at the same time as the VAT declaration dossier submission deadline is applicable to in the following cases:

- Providing services in the fields of: post and telecommunications, insurance, finance and banking, and air transport.

- Selling goods as electricity, clean water if there is information about the customer code or the customer's tax code.

- Selling goods or providing services to individual consumers whose names and addresses are not required on the invoice as guided in Clause 3, Article 3 of this Circular.

- Particularly for the case of selling gasoline to non-business individuals, the seller aggregates data on all sales invoices to non-business individuals during the day for each item to shown on the e-invoice data summary sheet.

The seller makes a summary of data of electronic invoices of goods and services arising in a month / quarter (from the first day of the month, quarter to the last day of the month or quarter) according to Appendix 2 issued This Circular is enclosed with this Circular to be sent to the tax agency at the same time as the value added tax declaration is submitted under the Law on Tax Administration and its guiding documents.

In case of arising a large quantity of invoices, the seller shall make many data summary tables, each table shows the ordinal number of the summary table in the data summary period.

After the deadline for transferring electricity invoice data to the tax authority, the seller sends an additional summary of electronic invoice data in case of missing invoice data to the tax authority.

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

b) The method of transferring full contents of an invoice applies to the case of selling goods or providing services other than those specified at Point a of this Clause.

The seller, after making all the contents on the invoice, sends the invoice to the buyer and at the same time sends the invoice to the tax agency.

3. The seller shall transfer e-invoice data to the tax agency according to the data format specified in Article 5 of this Circular and the guidance of the General Department of Taxation in the form of direct submission (in case of reply to meeting requirements on data connection standards) or send it through an e-invoice service provider.

a) Direct submission method

- The General Department of Taxation selects enterprises that use large invoices and have information technology systems that meet the requirements for standard data formats and the provisions of Clause 4, Article 5 of this Circular, wishing to transfer E-invoice data in the form of sending directly to the tax agency to notify the technical connection to transfer invoice data.

- In case the enterprise or business organization has a parent-subsidiary model, has built a centralized invoice data management system at the parent company and has a need for the parent company to transfer all data For electronic invoices, including data of subsidiaries to the tax authority through the web portal of General Department of Taxation, attached a list of subsidiaries to the General Department of Taxation for technical connection.

b) The method of sending through an e-invoice service provider

Other enterprises and economic organizations not falling into the cases mentioned at Point a of this Clause shall sign contracts with an e-invoice service provider to provide e-invoice services for the transfer service. Electronic invoice data to tax authorities. Based on the signed contract, the enterprise or economic organization is responsible for transferring e-invoice data to the e-invoice service provider for further sending to the tax agency.

4. In case the web portal of General Department of Taxation encounters a technical error and has not received the data of e-invoices without code, the General Department of Taxation shall announce it on the web portal of General Department of Taxation. During this time, organizations or enterprises mentioned at Point a, Clause 3 of this Article and organizations providing e-invoice services temporarily have not transferred invoice data without code to the tax office.

Within 2 working days after the General Department of Taxation's notice of the web portal of General Department of Taxation is back to normal, the organizations and enterprises specified at Point a, Clause 3 of this Article and the service provider. Electronic invoice service transfers invoice data to the tax authority. The sending of e-invoice data after the notification on the web portal of General Department of Taxation has a technical error is not identified as a delay in sending e-invoice data.

5. The seller is responsible before law for the legality and accuracy of the used e-invoice and sends it to the tax agency and sends it to an e-invoice service provider.

Article 17.- Handling of electronic invoices without codes issued by the tax agency

1. In case an e-invoice without the code of the tax agency sent to the buyer detects errors, it shall be handled as follows:

a) If there is an error in the name and address of the buyer but not with the wrong tax code, and other contents are not wrong, the seller shall notify the buyer that the invoice is incorrect and not required to re-invoice. application. In case e-invoice data has been sent to the tax authority, the seller shall notify the tax authority using Form No. (04 Appendixes issued together with Decree No. 119/2018 / ND-CP).

b) If there is an error in the tax identification number, the amount on the invoice, the wrong tax rate, tax amount or the goods are not in accordance with specifications and quality, the seller and buyer shall make a written agreement clearly stating the wrong E-invoices are issued by the seller to replace the wrongly used e-invoice. A new e-invoice to replace an used one with errors must include the word "Replacing an invoice with denominator symbol, symbol of invoice ... invoice number ..., date ... month ..." ... year". The seller digitally signs and digitally signs on the new e-invoice to replace the used e-invoice with errors and then sends it to the buyer. If there are errors in the e-invoice data and sent to the tax authority, the seller shall notify the tax authority using Form 04 (Appendix issued together with Decree No. 119/2018 / ND-CP) and send new e-invoice data according to the method and time specified in Article 16 of this Circular.

2. In case, after receiving data of an e-invoice, the tax agency detects that the used e-invoice contains errors, the tax agency shall notify the seller according to Form No. 05 (in the Appendix enclosed herewith. No. 119/2018 / ND-CP) for the seller to check for errors. Within 02 days from the date of receipt of the notice from the tax authority, the seller shall notify the tax authority using Form 04 (Appendix issued together with Decree No. 119/2018 / ND-CP) of invoice cancellation (if any). If the seller notices to cancel the used e-invoice, the seller shall issue a new e-invoice to send the buyer and send the invoice data back to the tax authority. If the seller does not notify the tax authority, the tax authority shall continue to notify the seller of the error of the used invoice so that the seller can make adjustments or cancel the invoice.

3. The tax agency notifies the receipt and the result of the handling according to Form No. 04 (Appendix issued together with Decree No. 119/2018 / ND-CP) to the seller. The canceled electronic invoice has no use value but is still stored for search.

Chapter III

CONSTRUCTION, MANAGEMENT AND USE OF DATABASE
ELECTRONIC BILL

Article 18.- Principles of establishing, collecting, managing, exploiting and using information and data of e-invoices

1. An electronic invoice information system must be built and managed uniformly

Central to local; complying with standards and technical regulations on information technology.

2. The e-invoice database must ensure timely service of tax administration and other state management; meeting the requirements of socio-economic development; ensure national safety, confidentiality and security.

3. Information and data on e-invoices are collected, updated, maintained, exploited and used regularly; ensure accuracy, honesty and objectivity.

4. The building, management, exploitation, use and update of the database on invoices must ensure accuracy, science, objectivity and timeliness.

5. The e-invoice database is built, connected and shared on an electronic environment for convenient and efficient management, exploitation, provision and use of information and data.

6. The exploitation and use of information and data of e-invoices must ensure the correct purpose and comply with the provisions of law.

7. The database of e-invoice is connected and exploited based on the regulations on coordination and exchange of information with the information system and database of concerned ministries, branches and localities. between central and provincial levels, and between provincial and district levels (if the conditions are met).

Article 19: Building information technology infrastructure, software system serving management, operation and exploitation of information system of e-invoices

1. The information technology infrastructure of electronic invoices includes the collection of computing equipment (server, workstation), transmission line system, network connection equipment, security equipment (or software). secure network and database, storage devices, peripherals and ancillary equipment, intranet.

2. Software systems to manage, operate and exploit e-invoice information systems include: operating system, database management system and application software.

Article 20: Building, collecting, processing and managing an invoice information system

1. Building an electronic invoice information system

a) E-invoice database is a collection of e-invoice data arranged and organized to access, exploit, manage and update via electronic means.

b) The e-invoice database is built by the General Department of Taxation in accordance with the Vietnamese e-Government architectural framework and includes the following contents: information registration, notice of invoice cancellation, information about electronic invoices the seller is responsible for sending to the tax authority; information about value added tax related to electronic invoices.

2. Income, update information on electronic invoices

Information about invoices is collected based on information that the seller is responsible for sending to the tax authority, information from other agencies related to electronic invoices, information obtained from business. Tax administration by tax authorities.

3. Processing information about electronic invoices

The General Department of Taxation is responsible for processing information and data before being integrated and archived into the national database to ensure the reasonableness and uniformity. Content processing information and data includes:

a) Examining and evaluating the compliance with regulations and procedures in the collection of information and data;

b) Examining and evaluating the legal basis, the reliability of information and data;

c) Aggregating, arranging and classifying information and data in accordance with the prescribed content;

d) For information and data updated from specialized databases, the specialized database management agency is responsible for ensuring the accuracy of information and data.

4. Manage electronic invoice information system

The General Department of Taxation is responsible for managing the electronic invoice information system according to the following regulations:

a) Building, managing, operating and exploiting e-invoice information systems and providing public services on e-invoices if necessary;

b) Integrating investigation results and data and information related to e-invoices provided by relevant ministries, branches and agencies;

c) To guide, inspect and supervise the management and operation of the electronic invoice information system at the local tax authority;

d) Develop and issue regulations on decentralization of access to the electronic invoice information system; to manage the connection, sharing and provision of data with databases of ministries, branches, central and local agencies;

e) To assume the prime responsibility for, and coordinate with relevant units in, building software in the e-invoice information system.

Article 21.- Responsibility for sharing and connecting information and data

1. Responsibilities for sharing and connecting information and data of e-invoices comply with Article 26 of Decree No. 119/2018 / ND-CP.

2. The provision of e-invoice data and the provision of electronic data on payment transactions via accounts comply with the standard data format on the principles guided in Article 5 of this Circular.

Article 22. Look up, provide, and use information on e-invoices

The search, provision and use of e-invoice information comply with Articles 27, 28 and 29 of Decree No. 119/2018 / ND-CP.

Chapter IV

ORGANIZATION OF ELECTRONIC Billing SERVICE PROVIDER

Article 23. Conditions of an e-invoice service provider

1. An e-invoice service provider must satisfy the following conditions:

a) About the subject: Experienced in developing information technology solutions and electronic data exchange solutions between organizations, specifically:

- Have at least 05 years working in the information technology sector.

- Have implemented systems and applied information technology to at least 10 organizations.

- An electronic data exchange system has been deployed between branches of enterprises or between organizations.

b) Regarding finance: There is a guarantee of a credit institution legally operating in Vietnam with a value of over VND 5 billion to deal with risks and compensate for any damage that may occur during the supply process. service.

c) Personnel:

- There are at least 20 technical staff with university degree specialized in information technology, including staff with practical experience in network administration and database administration.

- Have technical staff regularly monitor and check 24 hours a day and 7 days a week to maintain the stable operation of the electronic data exchange system and support users of the e-invoice service.

d) Technical:

- Having a system of equipment, techniques and data backup procedures at the main data center according to the provisions of Item d, Clause 1, Article 32 of Decree No. 119/2018 / ND-CP.

- Have a system of backup equipment and techniques located at the backup center at least 20km away from the main data center, ready to operate when the main system fails.

- Connection to electronic invoice data exchange with tax authorities must satisfy the following requirements:

+ Connect with the tax authorities through the leased line or MPLS VPN Layer 3 channel, including 1 main channel and 2 backup channels. Each transmission channel has a minimum bandwidth of 10 Mbps.

Use an encrypted Web service (Web Service) or Message Queue (MQ) as a method to connect.

Using SOAP protocol to encapsulate and transmit data

2. Guidance in Clause 1 of this Article applies to organizations providing e-invoice data transmission and reception services, e-invoice service providers with codes of tax agencies and providers. Electronic invoice service does not have the code of the tax agency.

Article 24. Selection of an e-invoice service provider

The General Department of Taxation shall, according to Article 23 of this Circular, sign e-invoice service contracts according to the order specified in Article 25 of this Circular for organizations operating in the information technology sector. message meets all the conditions.

Article 25. Order of signing e-invoice service provision contracts

The signing of an e-invoice service provision contract between the General Department of Taxation and an e-invoice service provider must comply with Clause 3, Article 32 of Decree No. 119/2018 / ND-CP of the Government. .

Chapter V

TERMS ENFORCEMENT

Article 26. Entry into force

1. This Circular takes effect from November 14, 2019.

2. From the effective date of this Circular to October 31, 2020, the following documents promulgated by the Ministry of Finance remain valid:

a) 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 selling goods and providing services;

b) Circular No. 191/2010 / TT-BTC dated December 1, 2010 guiding the management and use of bill of lading;

c) Circular No. 39/2014 / TT-BTC dated March 31, 2014 of the Ministry of Finance (amended 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);

d) Decision No. 1209 / QD-BTC dated June 23, 2015 of the Minister of Finance on pilot use of e-invoices with authentication codes of tax authorities, Decision No. 526 / QD-BTC dated April 16, 2018 of the Minister of Finance on the pilot expansion of the use of electronic invoices with authentication codes of tax authorities.

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

e) Circular No. 37/2017 / TT-BTC dated April 27, 2017 of the Ministry of Finance amending and supplementing the Circular No. 39/2014 / TT-BTC dated March 31, 2014 of the Ministry of Finance (amended 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).

3. From November 1, 2020, enterprises, economic organizations, other organizations, business households and individuals must register for the application of e-invoices under the guidance in this Circular.

4. From November 1, 2020, the Circulars and Decisions of the Ministry of Finance mentioned in Clause 2 of this Article cease to be effective.

Article 27. Transitional handling

1. The transitional handling shall comply with the provisions of Clauses 1, 2, 3 and 4, Article 36 of Decree No. 119/2018 / ND-CP.

2. From November 1, 2018 to October 31, 2020, to prepare facilities and information technology technical infrastructure for data registration, use, search and transfer issue electronic invoices according to the provisions of Decree No. 119/2018 / ND-CP, while the tax authority has not announced that enterprises, economic organizations, other organizations, business households and individuals will convert to using electronic invoices according to the provisions of Decree No. 119/2018 / ND-CP and according to the guidance in this Circular, enterprises, economic organizations, other organizations, business households and individuals still apply applications 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 and documents guiding the implementation of Decree No. 51 / 2010 / ND-CP, Decree No. 04/2014 / ND-CP.

3. From the time when enterprises, organizations, individuals, business households or individuals use e-invoices according to the provisions of this Circular, if detecting that invoices have been made according to Decree No. 51 / 2010 / ND-CP dated May 14, 2010, Decree No. 04/2014 / ND-CP dated January 17, 2014 of the Government and guiding documents of the Ministry of Finance if there are errors, the seller and the The buyer must make a written agreement clearly stating the error, the seller shall notify the tax authority according to Form 04 Appendix issued with Decree No. 119/2018 / ND-CP and issue an e-invoice new (electronic invoice with code of tax authority or electronic invoice without code) to replace a used invoice with errors. Electronic invoices to replace used invoices with errors must use the word "Replacement for invoices Form No ... symbol ... number ... date ... month ... year". The seller digitally signs and digitally signs on the new e-invoice to replace the used invoice (according to Decree No. 51/2010 / ND-CP dated May 14, 2010, Decree No. 04/2014 / ND-CP dated January 17, 2014 and the guiding documents of the Ministry of Finance) have errors, then the seller sends to the tax authority to be issued a code for the electronic invoice to replace the used invoice (in case of using electronic invoices with code of tax authorities).

4. For public non-business organizations (public educational establishments, public medical establishments) that have used the collection slip, they shall continue to use the used collection slip. In case the tax authority announces the conversion to apply e-invoices with the tax authority's code if the public non-business organization (public educational institution, public health establishment) has not met the requirements for Information technology infrastructure but continue to use Invoice cum Bill collection of invoice bills according to the provisions of the Decree No. 51/2010 / ND-CP dated May 14, 2010 and No. 04/2014 / ND-CP January 17, 2014 of the Government providing for invoices for selling goods and providing services, transfer invoice data to the tax authority according to Form No. 03 Appendix enclosed herewith Decree No. 119/2018 / ND-CP together with the submission of value added tax return. If the conditions for information technology infrastructure are met, a public non-business organization (a public educational institution, a public health facility) shall register to use e-invoices with the tax authority's code. or an electronic invoice without the code of the tax authority as prescribed in Article 8, Article 13 of this Circular.

5. In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement./.

Recipients:

- Central Office and Committees of the Party;

- Congress office;

- Office of the President;

- Office of the General Secretary;

- People's Procuratorate of the Supreme;

- People's Supreme Court;

- State audit;

- Ministries, Ministerial-level agencies, Governmental agencies,

- Central Offices of Unions;

- People's Councils, People's Committees,

Departments of Finance, Tax Departments, State Treasuries of provinces and centrally run cities;

- Announcement;

- Department of Document Inspection (Ministry of Justice);

- Government web portal;

- Portal of Ministry of Finance, General Department of Taxation; - Units under the Ministry of Finance;

- Save: VT, TCT (VT, CS

KT. BỘ TRƯỞNG
THỨ TRƯỞNG

Trần Xuân Hà

Appendix I

REFERENCE ELECTRONIC Billing FORM

(Enclosed with the Circular No. 68/2019 / TT-BTC
September 30, 2019 by the Ministry of Finance)

--------------------

serial	Sample display	Name of Bill
1	Display sample number 1	Value-added electronic invoices (used for organizations and individuals declaring value-added tax according to the deduction method)
2	Display sample number 2	Sales electronic invoices (used for organizations and individuals declaring value-added tax according to the direct method)
3	Display sample number 3	Delivery note cum electronic shipping
4	Display sample number 4	Value-added electronic invoices (used for some specific organizations and businesses)
5	Display sample number 5	Value-added electronic invoices (used for some specific organizations and businesses that collect in foreign currencies)

Sample display number 01: Value-added electronic invoices

HÓA ĐƠN GIÁ TRỊ GIA TĂNG

Ký hiệu: 1C21TAA

Số: 123

Ngày 02 tháng 01 năm 2021

Tên người bán: CÔNG TY TNHH A

Mã số thuế:

Địa chỉ: 45 phố X, quận Y, thành phố Hà Nội

Điện thoại:.............................................. Số tài khoản.......................................................

Họ tên người mua: ..................................................................................................................................

Tên người mua: .......................................................................................................................................

Mã số thuế: ..............................................................................................................................................

Địa chỉ: .....................................................................................................................................................

Hình thức thanh toán: .................................. Số tài khoản: ....................... Đồng tiền thanh toán: VNĐ

STT

Tên hàng hóa, dich vụ

Đơn vi tính

Số lượng

Đơn

giá

Thuế

suất

Thành tiền

chưa có thuế GTGT

Tiền thuế GTGT

Thành tiền có thuế GTGT

7= 4x5

8 =7x6

9 = 7+8

Tổng tiền chưa có thuế GTGT:

Tổng tiền thuế giá trị gia tăng theo từng loại thuế suất: ................

Tổng tiền thanh toán đã có thuế GTGT:

Số tiền viết bằng chữ:..............................................................................................................................................

Người mua hàng Người bán hàng

(Chữ ký số (nếu có)) (Chữ ký điện tử, Chữ ký số)

(Cần kiểm tra, đối chiếu khi lập, nhận hóa đơn)

Mẫu hiển thị số 02: Hóa đơn điện tử bán hàng (dùng cho tổ chức, cá nhân khai thuế giá trị gia tăng theo phương pháp trực tiếp) HÓA ĐƠN BÁN HÀNG Ký hiệu: 2C21TBB Số: 98723 Ngày15 tháng 10 năm 2021
Tên người bán: CÔNG TY TNHH A Mã số thuế: 010023400 Địa chỉ: 45 phố X, quận Y, thành phố Hà Nội Số tài khoản.......................................................................................................................................... Điện thoại:...........................................................................................................................................
Họ tên người mua hàng............................................................................................................................................. Tên người mua.............................................................................................................................................. Địa chỉ.............................................................. Số tài khoản................................................................ Hình thức thanh toán:....................................MST:........................................Đồng tiền thanh toán:VNĐ
STT	Tên hàng hóa, dịch vụ	Đơn vị tính	Số lượng	Đơn giá	Thành tiền
1	2	3	4	5	6=4x5












Tổng tiền thanh toán: ......................................................................................... Số tiền viết bằng chữ:..............................................................................................................................................
Người mua hàng Người bán hàng Chữ ký số (nếu có) (Chữ ký điện tử, Chữ ký số) (Cần kiểm tra, đối chiếu khi lập, nhận hóa đơn)

Sample display number 03: Delivery note cum electronic shipping

Tên người xuất hàng: Công ty A

Theo lệnh điều động số 578 của Chi nhánh B về việc vận chuyển hàng hóa

Địa chỉ kho xuất hàng: 125 Nguyễn Văn Cừ, Long Biên, Hà Nội

Tên người vận chuyển: Trần Văn Đức

Phương tiện vận chuyển: ô tô bán tải số 30 A 410.67

Mã số thuế người xuất hàng :...................................................

PHIẾU XUẤT KHO KIÊM VẬN CHUYỂN ĐIỆN TỬ

Ngày 30 tháng 9 năm 2022 Ký hiệu: 3K22TAB

Số : 12347

Tên người nhận hàng: Trần Văn C

Địa chỉ kho nhận hàng: 99 Cầu Giấy, Hà Nội

Mã số thuế:.............................................................................

STT	Tên nhãn hiệu, quy cách, phẩm chất vật tư (sản phẩm, hàng hóa)	Mã số	Đơn vị tính	Số lượng		Đơn giá	Thành tiền
STT		Mã số	Đơn vị tính	Thực xuất	Thực nhập	Đơn giá	Thành tiền



	Tổng cộng:

Thủ trưởng đơn vị

(Chữ ký điện tử, Chữ ký số)

Sample display number 04: Value-Added Electronic Invoice (used for some teams
specific organizations and businesses)

HÓA ĐƠN GIÁ TRỊ GIA TĂNG Ký hiệu: 2K22DAA Số: 9852 Ngày 22 tháng 03 năm 2022
Tên người bán: CÔNG TY TNHH Bảo hiểm nhân thọ A Mã số thuế:.............................................................................................................................. Địa chỉ: 45 phố X, quận Y, thành phố Hà Nội Điện thoại:.............................................. Số tài khoản.......................................................
Tên người mua: ................................................................................................................ Mã số thuế:......................................................................................................................... Địa chỉ: ............................................................................................................................................ Hình thức thanh toán:....................................Số tài khoản..........................Đồng tiền thanh toán:VNĐ
STT	Tên hàng hóa, dich vụ	Thành tiền
1	2	3





Thành tiền chưa có thuế GTGT: ....................... 1
Thuế suất giá trị gia tăng: ......... % Tiền thuế giá trị gia tăng...........
Tổng tiền thanh toán: Số tiền viết bằng chữ:.............................................................................................................................................
Người mua hàng Người bán hàng Chữ ký số (nếu có) (Chữ ký điện tử, Chữ ký số) (Cần kiểm tra, đối chiếu khi lập, giao, nhận hóa đơn)

Sample display number 5: Value-added electronic invoices (for some organizations,
typical businesses collect in foreign currency)

HÓA ĐƠN GIÁ TRỊ GIA TĂNG

Ký hiệu: 1K22DAA

Số: 6830

Ngày 04 tháng 10 năm 2022

Tên người bán:..............................................................................................................................................

Mã số thuế:.............................................................................................................................................

Địa chỉ:...............................................................................................................................................

Điện thoại:.............................................. Số tài khoản.......................................................

Tên người mua..............................................................................................................................................

Mã số thuế:.............................................................................................................................................

Địa chỉ................................................................................................................................................

Hình thức thanh toán:..................................Số tài khoản............................ Đồng tiền thanh toán: USD

STT

Tên hàng hóa, dich vụ

Đơn vi tính

Số lượng

Đơn

giá

Thuế

suất

Thành tiền

chưa có thuế GTGT

Tiền

thuế

GTGT

Thành tiền có thuế GTGT

Tỷ giá

(USD/VND)

7=4x5

8=6x7

9=7+8

Tổng tiền chưa có thuế GTGT: ..................

Tổng số tiền thuế giá trị gia tăng theo từng loại thuế suất:

Tổng tiền thanh toán đã có thuế GTGT: ...................

Số tiền viết bằng chữ:..............................................................................................................................................

Người mua hàng Người bán hàng

Chữ ký số (nếu có) (Chữ ký điện tử, Chữ ký số)

(Cần kiểm tra, đối chiếu khi lập, giao, nhận hóa đơn)

Appendix II

FORM OF SUMMARY OF E-BILLING DATA TO TAX AGENCY

[01]Data period:Month............................................................................ year.......... or precious...... year

[02]The first [ ] [03]Additional [ ]

[04] Name of the taxpayer:

[05] Tax code:

Number:

STT	Ký hiệu mẫu số hóa đơn, ký hiệu hóa đơn	Số hóa đơn	Ngày tháng năm lập hóa đơn	Tên người mua	Mã số thuế người mua/mã khách hàng	Tên hàng hóa, dịch vụ	Đơn vị tính	Số lượng hàng hóa	Tổng giá trị hàng hoá, dịch vụ bán ra chưa có thuế GTGT	Thuế suất thuế GTGT	Tổng số thuế GTGT	Tổng tiền thanh toán	Ghi chú
1	2	3	4	5	6	7	8	9	10	11	12	13	14

I herein undertake that the above documents are true and take legal responsibility for such documents./.

Day..... Month ......Year.........

TAXPAYER or

LEGAL REPRESENTATIVE OF TAXPAYER

<Taxpayer's digital signature>

Note:

- In case an invoice does not necessarily contain all contents specified in Clause 3, Article 3 of the Circular, items that are not on the invoice are left blank.

- Norms (7), (8), (9) only apply to the case of selling gasoline to individual consumers. Seller aggregates data of invoices sold to individual consumers for the day by each item.

- Norm (6): The seller enters the tax code for the buyer who is a business organization or a business individual with a tax code; for an end-consumer without a tax code, it shall be left blank; customer code in case of selling electricity and water to customers without tax code.

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