Instructions for authorizing e-invoices according to Circular 78

✨ The Ministry of Finance has just issued Circular No. 78/2021/TT-BTC guiding invoices and vouchers, which take effect from July 1, 2022. The Circular has specifically guided new points on authorizing e-invoices. Accordingly, goods sellers and service providers who are enterprises or economic organizations that do not directly issue invoices may authorize a third party to issue e-invoices. Here are some specific regulations on the authorization for setting up e-invoices according to Circular 78, TASCO Tax Agent invites customers and readers to consult!

1. What is e-invoicing authorization?

📌 Authorization to make e-invoices is an economic organization, enterprise, or other organization selling goods or providing services to a third party to establish an e-invoice, which is the responsibility of the enterprise. business, economic organization, or organization that sells or provides that service

📌 The delegation includes 2 parties, including:

• Authorizing party: Economic organization, enterprise, or other organization selling goods or providing services.
• The party receiving the authorization is: The third party has an affiliated relationship with the seller, and must be the eligible subject to use the e-invoices and not be in the case of non-stop using the electronic application.

2. Principles of authorizing e-invoices:

🍀 Pursuant to the provisions of Article 3 of Circular No. 78/2021/TT-BTC guiding as follows:

• The seller of goods, providing services is an enterprise, economic organization, or another organization that is authorized to authorize a third party (who is the party that has an affiliated relationship with the seller, who are eligible to use e-invoices and are not in the case of discontinuing use of e-invoices) issue e-invoices for the sale of goods and services.
• Affiliate relationship is determined according to the provisions of the law on tax administration.
• Invoicing authorization must be made in writing (contract or agreement) between the authorizing party and the authorized party.
• Along with that, the Circular also clearly shows that the authorization is determined as a change in registration information for the use of e-invoices, so the authorizing party and the authorized party must notify the tax authority in accordance with Article 15 of Decree No. 123/2020/ND-CP.
• An e-invoice made by an authorized organization is an electronic invoice with or without a tax authority's code and must show the names, addresses, and tax identification numbers of both parties.
• The authorizing party and the authorized party are responsible for posting on the website of their unit or making a public announcement on social media so that the buyer of goods and services is aware of the authorization to issue an invoice.
• When the authorization period expires or before the time limit for e-invoicing authorization expires as agreed between the parties, the authorizing party or the authorized party cancel the listings or notices on the website of their units or notify publicize on the social media about the authorization to make invoices.
• In case the authorized invoice is an electronic invoice without a tax authority's code, the authorizing party must transfer the e-invoice data to the managing tax agency directly or through a service-providing organization for transfer of e-invoice data to the tax authority directly managing it.
• The authorized party is responsible for making the authorized e-invoice according to the actual arising, according to the agreement with the authorizing party, and complying with the principle of authorizing invoicing as prescribed.

🍀 Previously, in Decree No. 119/2018/ND-CP and Circular No. 68/2019/TT-BTC, there were no regulations on authorizing e-invoices.

3. Notice of authorization to tax authorities

🌙 The principle when authorizing an invoice is to notify the tax authority, the notification is done as follows:

• Invoice authorization is determined as a case of changing registration information for using e-invoices according to the provisions of Article 15 of Decree 123/2020/ND-CP.

🌙 The two parties use Form No. 01DKTD/HDĐT issued together with Decree 123 to notify the tax authority of the authorization to issue e-invoices, including the case of termination before the deadline for e-invoicing authorization according to the agreement

• The two parties fill in the other party's information in Form No. 01DKTD/HDDT is as follows:

         + For the authorizing party and the authorized party in Part 5 "List of digital certificates in use", fill in the full information of the digital certificates used by both parties.

        + For the authorized party in column 5, Part 6, "Registration of authorization to make invoices", fill in the name, authorized organization, and tax identification number of the authorizing party.

4. Mandate contract/mandate agreement

🍁 The authorization to make invoices must be shown in writing as a contract or agreement.

🍁 The content of the authorization contract or agreement must fully show the following information:

• Names, addresses, tax identification numbers, and digital certificates of both parties.
• Information on authorized e-invoices (invoice type, invoice model number, invoice symbol).
• Delegate purposes.
• The time limit for invoice authorization.
• Method of payment of authorized invoices (specify the responsibility to pay for goods and services on the authorized invoice).

🍁 The two parties are responsible for storing the authorization document (contract or agreement) and presenting it when the competent authority requests.

✨ Currently, regulations on e-invoices and how to use and convert them are one of the "hottest" issues for businesses, business organizations, and business households in the whole country. A lot of legal documents have been issued in response to the actual development situation, so entrepreneurs need to update in time to avoid violating the legal regulations on electronic invoices. Please contact TASCO Tax Agent immediately for advice if customers have any questions related to this issue via hotline: 0975480868 (Zalo) or the contact methods below!

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