Distinguishing E-invoices with codes and codes of tax offices

1. E-invoices with authentication codes:

An invoice, when the organization / individual wants to issue, must go through the authentication system of the tax authority. The tax authority will issue a verification code and invoice number to the organization / individual and the issuing organization / individual will conduct electronic signature (with digital signature) on the invoice. For this type of invoice, because of working through the authentication system of the tax agency and the invoice number is the invoice number issued by the tax agency, the invoice issuer does not have to report on the use of invoices. periodically.

Subjects of application:

• The new business objects have just come into operation, are not eligible to use self-made e-invoices
• Businesses have high tax risks

Conditions of use:

• There is a tax code
• Proof of number
• Good connection

Electronic invoicing with tax agency code

In case a user of invoices accesses the web portal of General Department of Taxation to make invoices, use the issued account to:

• Invoice of goods sale and service provision.
• Digitally sign and electronically sign used invoices and send invoices to the tax authority to issue codes.

In case of using e-invoices with the tax authority's code through an e-invoice service provider, the invoice user shall access the website of the invoice service provider. Electronic or use the unit's electronic invoice software to:

• Invoice of goods sale and service provision.
• Digitally sign and digitally sign used invoices and send invoices via an e-invoice service provider to the tax authority to issue codes.

Using

• Invoicing → Signing → Send to tax authorities → Get code from tax authorities and send to customers.

2. E-invoices without the tax code of the tax agency:

Enterprises do business in the following areas:

Electricity; Petroleum; post and Telecommunication; air, road, railway, sea and water transport; Clean water; credit financing; insurrance; medical; e-commerce business; supermarket business; Businesses and businesses, economic organizations have been or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software systems, electricity bill software Electronic invoice preparation, lookup, storage of e-invoice data according to regulations and ensures the transmission of e-invoice data to buyers and to tax authorities

(except for the case where the company falls under high tax risks and the case of registration to use electronic invoices with code of the tax authority).

How to register an electronic invoice without the code of the tax authority:

- The subjects using invoices with the code of the tax authorities access the electronic information of the General Department of Taxation to register to use e-invoices without the code of the tax authorities according to the Form No. 01 of the Appendix enclosed herewith. according to Decree 119/2018 / ND-CP.

- Within 01 working day, the tax authority will send a notice of whether or not to accept the use of an e-invoice with the tax authority's code via the web portal of General Department of Taxation.

- Since using e-invoices, the users must destroy existing paper invoices.

- If the tax authority does not accept registration to use e-invoices without a code, the enterprise or economic organization shall register to use the e-invoice with the code of the tax agency.

3. Electronic invoicing without tax authority code

Enterprises and economic organizations use e-invoice software to issue e-invoices when selling goods, providing services, digitally signing e-invoices and sending them electronically to buyers according to the agreement between seller and buyer.

Issue electronic invoice code
Only electronic invoices with a tax code of the tax authority will be issued with invoice encryption.

Invoices issued by tax authorities must ensure:

• Correct registration information.
• Correct format of electronic invoices.
• Full content of electronic invoices.
• Not in the case of stopping using e-invoices with the tax authority's code.

The invoice encryption system of the General Department of Taxation automatically issues invoice encryption and returns the invoice code issuance result to the sender.

4.Handling errors of E-invoices with codes of tax authorities
In case of detecting errors but not yet sending an invoice to the buyer, the seller shall notify the tax authority according to Form No. 04 Appendix enclosed herewith Decree 119/2018 / ND-CP on the cancellation of the electricity bill. electronic invoices have been issued with errors, and issue new electronic invoices, digitally signed and digitally signed to the tax authority to issue a new invoice code to replace the used invoice to send to the buyer.

If you have any questions, do not hesitate to contact us!

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