Some instructions on electronic invoices

1. Do not use the invoice issued under the Decree after successfully registering the e-invoice:

⭐ In case the tax authority has accepted the registration of the use of e-invoices according to the provisions of Decree 123/2020/ND-CP, Circular 78/2021/TT-BTC, the enterprise or economic organization (taxpayer) must stop using e-invoices, destroy pre-printed paper invoices that have been announced to be issued under Decree 51/2010/ND-CP, Decree 04/2014/ND-CP and guiding documents of the Ministry of Finance. Procedures for destruction comply with the provisions of Article 27 of Decree 123/2020/ND-CP.

⭐ While Circular 39/2014/TT-BTC is in effect, the Tax Department can instruct taxpayers to send: Notice of invoice cancellation (Form TB03/AC) and report on the use of invoices application (BC26) according to the instructions in Circular 39/2014/TT-BTC for tax authorities to enter into the Print Management application. At the same time, the tax authority issues a notice that the taxpayer's invoice has expired.

2. Using accounting software when using e-invoices with tax authorities' codes:

➡️ Pursuant to the Law on Tax Administration, Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC do not have regulations on whether taxpayers need to use an e-invoice with a tax authority's code, must have accounting software connected to e-invoice making software. Therefore, in case the taxpayer uses an e-invoice with a tax authority's code, it is not necessary to have an accounting software, but only an e-invoice-making software with an Internet connection to create and send an e-invoice to the tax authority to get the codes and ensure the transmission of e-invoice data to buyers.

3. Register to use 2 types of e-invoices with and without code of tax authorities:

️⛳ Enterprises and economic organizations use e-invoices with tax authorities' codes when selling goods and providing services. In case an enterprise has many business activities, for business activities in the fields or satisfying the provisions of Clause 2, Article 91 of the Law on Tax Administration, the enterprise registers to use the e-invoice without the agency's code; For other business activities that do not belong to the fields or do not meet the provisions of Clause 2, Article 91 of the Law on Tax Administration, enterprises shall register to use e-invoices with the tax authority's code.

️⛳ It is recommended that the Tax Department review the reality to consider which businesses have the need to register to use both types of e-invoices with and without the tax authority's code. Firstly, the tax authority will guide taxpayers to register to use e-invoices with/without the tax authority's code according to the list of tax authorities classified and entered into the e-invoice system. Based on the actual implementation, the General Department of Taxation will upgrade the application to ensure that taxpayers are registered to use both e-invoices with and without the tax authority's code. After that, the Tax Department will review and guide taxpayers to convert if necessary.

4. Using multiple e-invoices with tax authorities' codes:

🔰 In case an enterprise is coercived tax debt by stopping the use of invoices that provide goods and services to many different customers, when applying for an electronic invoice with the tax authority's code according to each issuance, the enterprise is requested to use many e-invoices at one time and the enterprise must pay the full amount of tax payable as prescribed or pay 18% of the revenue on the used invoice as prescribed at point d, Clause 4, Article 34 of Decree 126/2020/ND-CP

🔰 The General Department of Taxation will research to amend the Electronic Invoice Management Process issued together with Decision 1447/QD-TCT dated October 5, 2021 and other contents to simplify the order of steps for issuing invoices according to the actual arising time deployed at the Tax Departments.

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