Official Dispatch 5113/TCT-CS 2021 guiding some contents about electronic invoices

⛳ Pursuant to Official Dispatch No. 5113/TCT-CS guiding the handling of a number of issues when applying e-invoices as prescribed in the Law on Tax Administration 2019, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC. Here are some guidelines:

1. Handling of errors in the e-invoice that has been drawn up:

✔ Pursuant to Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020, of the Government on invoices and vouchers, in case the seller or buyer discovers that the e-invoice has been made with errors and the invoice data has been saved on the tax authority's system, the seller must notify the tax authority of the incorrect e-invoice (form 04/SS-HDDT).

✔ After receiving the seller's form 04/SS-HDĐT, the tax authority will send a notice of receipt and handling results (form 01/TB-SSĐT) to the seller.

✔ In case the tax authority detects that the e-invoice has the tax authority's code or the e-invoice does not have the tax authority's code that the seller has made, the tax authority shall comply with the provisions of Clause 3, Clause 4, Article 19 of Decree No. 123/2020/ND-CP of the Government.

2. Handling of invoices that have been announced for issuance according to Decree No. 41/2010/ND-CP:

☘ Pursuant to the provisions of Article 15 of Decree No. 123/2020/ND-CP, enterprises must stop using electronic invoices and paper invoices that have been announced to be issued under Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP immediately after being accepted by the tax authority to register to use e-invoices according to Decree No. 123/2020/ND-CP.

☘ Before July 1, 2022, the procedures for destruction of unused invoices can be done according to Article 29 of Circular No. 39/2014/TT-BTC or under the guidance of local tax departments.

☘ While Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance is in effect, the Tax Department can instruct taxpayers to send: Notice of invoice cancellation (Form No. TB03/AC) and Report on invoice usage (BC26) according to the guidance in Circular No. 39/2014/TT-BTC dated March 31, 2014, of the Ministry of Finance for tax authorities to enter into the application of Publication Management. At the same time, the tax authority issues a notice that the taxpayer's invoice has expired.

3. 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 e-invoices with tax authorities' codes. 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 accounting software, but only an e-invoice-making software with an Internet connection to create and send the e-invoice to the tax authority to get the code and ensure the transmission of the e-invoice data to the buyer, use the e-invoice with the tax authority's code.

4. Registration for simultaneous use of 2 types of e-invoices with and without the tax authority's code:

⚡ In case an enterprise has submitted and received a notice of acceptance of registration to use e-invoices without a code, if the tax authority has notified the enterprise of using e-invoices with a code, the enterprise must change the registration information to use the e-invoice with the code according to the instructions of the local tax authority.

⚡ In case the enterprise does not send changes in information to register to use the e-invoice with the tax authority's code, the tax authority will based on the level of risk issue a decision to inspect at the enterprise's headquarters on the satisfaction of the IT infrastructure conditions specified in Clause 2, Article 91 of the Tax Administration Law 2019 for the use of e-invoices without the tax authorities code.     

⚡ Request the Tax Department to review the reality to see which businesses need to register to use both types of e-invoices with and without the tax authority's code. In the immediate future, 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.

5. Using multiple e-invoices with tax authority codes:

▪️ In case an enterprise is forced to owe tax 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 each time arising, 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 invoices as prescribed at point d Clause 4, Article 34 of Decree No. 126/2020/ND-CP.

6. Tax authorities have notified taxpayers to apply e-invoices with codes but taxpayers register to apply e-invoices without codes:

▶️When receiving registration for using e-invoices (under Form No. 01/DK-HDDT issued together with Decree No. 123) from taxpayers who are organizations or enterprises that have registered e-invoices without code, then the tax authority compares with the notice on the use of invoice form (with or without code) sent to taxpayers and instruct taxpayers to receive notification of acceptance from tax authorities then change registration information for using invoices with code of the tax authority to send back to the tax authority in case the tax authority has notified the taxpayer to use the e-invoice with the tax authority's code.

▶️ In case the taxpayer does not send changes in registration information for using an e-invoice with a tax authority's code (in the case where the tax authority has notified the taxpayer to use an e-invoice with a tax authority's code), the tax authority shall evaluate the level of risk to issue a decision on inspection at the enterprise's headquarters in accordance with the Circular No. 31/2021/TT-BTC dated May 17, 2021, of the Ministry of Finance, regulations on applying risks in tax administration to check the satisfaction of IT infrastructure conditions specified in Clause 2, Article 91 of the Law on Tax Administration.

▶️ In case the taxpayer does not meet the conditions to use the e-invoice without the tax authority's code, the tax authority shall notify in writing of the request for the taxpayer to switch to the application of the e-invoice with the tax authority's code.

7. Enterprises use the same accounting software system, make invoices for the head office and branches, and the head office is located in the area where e-invoicing is deployed.

👉 In case the entire enterprise system including the Parent Company and its branches and subsidiaries meets the requirements for industries and IT systems according to Clause 2, Article 91 of the Law on Tax Administration and the IT system of the entire enterprise system has been upgraded or newly built to meet the e-invoice elaboration according to Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC, the whole system enterprises will register to apply e-invoices without tax authority's code according to the decision of the Minister of Finance.          

👉 In case the entire enterprise system including the parent company and branches meets the industry conditions, but the IT system has not yet met the requirements for e-invoice preparation according to Decree No. 123/2020/ND-CP, Circular No. 78/2021/TT-BTC, the e-invoice will be applied according to the actual arising, according to the guidance of the local Tax Department, but must comply with the provisions of Article 91 of the Law on Tax Administration 2019.

👉 In case the Parent Company or Branch and Subsidiary do not meet the conditions of the industry and the conditions of the IT system, then use the e-invoice with the tax authority's code, the branch implementation roadmap follows the parent company's implementation roadmap.

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