Procedures for converting electronic invoices according to Circular 78/2021/TT-BTC for businesses

  • 10/01/2022 16:14

1. Register to use e-invoices

According to the provisions of Article 15 - Registration and change of use of e-invoices:

✨ Enterprises and economic organizations register to use e-invoices through e-invoice service providers.

✨ In case of using e-invoices with the tax authority's code without paying for services, they can register for the use of e-invoices through the portal of the General Department of Taxation or an organization providing e-invoices services entrusted by the General Department of Taxation to provide e-invoice services with the tax authority's code without paying for the service.

✨ Contents of registration information according to Form No. 01/DKTD-HDĐT (Appendix IA - ND123/2020).

✨ The portal of the General Department of Taxation sends an electronic notice on the receipt of registration for the use of e-invoices through an e-invoice service provider in the case that an enterprise or economic organization registers. using e-invoices through an e-invoice service provider.

✨ Within 01 working day from the date of receipt of registration for using e-invoices, the tax authority is responsible for sending an electronic notice using Form No. 01/TB-DKĐT (Appendix IB - ND123/2020) via organizations providing e-invoice services or sending electronic notices directly to enterprises or economic organizations about accepting or not accepting registration for the use of e-invoices.

2. Destruction of unused paper and electronic invoices

🍀 From the time the tax authority accepts the unit to use e-invoices, the unit must stop using and destroy paper invoices and unused e-invoices (if any) that have been notified of issuance according to the following previous regulations.

🍀 The order and procedures for destruction are carried out as follows:

  • Enterprises and economic organizations must make an inventory of invoices to be destroyed.
  • Enterprises and economic organizations must set up invoice destruction councils. The Invoice Cancellation Council must have a leader representative, a representative of the organization's accounting department. Business households and individuals are not required to establish a council when destroying invoices.
  • The members of the Invoice Cancellation Council must sign the invoice destruction minutes and take responsibility before the law for any errors.

🍀 Documents of invoice destruction includes:

  • Decide on the establishment of a council to destroy invoices, except for business households and individuals.
  • Invoice inventory table to be destroyed, detailing: Name of invoice, symbol of invoice model number, invoice symbol, number of destroyed invoices (from number... to number... or detail invoice number of each item if the invoice number to be canceled is not continuous).
  • Invoice destruction minutes.
  • The notice of invoice destruction result must have the following contents: type, symbol, number of canceled invoices from number… to number, reason for cancellation, date and time of cancellation, method of destruction according to Form No. 02/HUY-HDG Appendix Appendix IA – Decree 123/2020.

🍀 Invoice destruction records are kept at the invoice user unit. The Notice of Invoice destruction results shall be made in 02 copies, one copy shall be kept and the other shall be sent to the tax authority directly managing within 05 days from the date of destruction of the invoice.

3. Using e-invoices

⭐ According to the new regulations in Decree 123/2020, the unit is allowed to use e-invoices as soon as it is approved by the tax authority, the unit does not have to send the sample invoice and the notice of electronic invoice issuance to the tax authority as previously specified.

4. The process of issuing electronic invoices at TASCO:

🖇 Create a sample e-invoice (can design the company logo on the e-invoice).

🖇 Notice of issuance of e-invoices to tax authorities before use like to self-printed or ordered invoices. After 2 days from the date of issuance notice, enterprises can issue e-invoices to customers.

🖇 Enterprises do not need to buy accounting software or electronic invoice creation software to be able to issue e-invoices, they also created with very cheap cost, only 1,500 VND / invoice number.

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