QUESTIONS AND SOLUTION IN THE PROCESS OF USING E-Billing

As cited in Circular 68/2019 / TT-BTC “From November 1, 2020, businesses, economic organizations, other organizations, business households and individuals must register for the application of electricity bills. under the guidance in this Circular ”.

And also, the term electronic invoice is more and more popular. In the process of switching from paper invoices to using electronic invoices, you will surely encounter a number of questions. Tax agent TASCO would like to answer a few questions that you often encounter in the process of using e-invoices.

FREQUENTLY ASKED QUESTIONS WHEN USING E-Billing.

1. Do using electronic invoices need to be stamped and signed?

Pursuant to Point b, Clause 2, Article 5 of Circular 119/2014 / TT-BTC:

A business organization selling goods and / or services may create, issue and use an invoice that does not need to have the buyer's signature or the seller's seal in the following cases: electricity bills, water bills, invoices Telecommunication service bills, banking bills that meet the self-printing conditions under the guidance in this Circular.

At Point e, Clause 1, Article 6 of Circular No. 32/2011 / TT_BTC dated March 14, 2011 of the Ministry of Finance guiding the content of e-invoices.

1. An e-invoice must contain the following contents:

e) Electronic signature in accordance with the law of the seller; date, month of making and sending invoice. Electronic signature in accordance with the law of the buyer in case the buyer is an accounting unit ...

2.What conditions should be met using electronic invoices?

* Before converting to electronic invoices, you need to check that your company is eligible to convert to electronic invoices!

6 necessary and sufficient conditions for businesses to register to use e-invoices include:

• Being an eligible economic organization, performing electronic transactions in tax declaration with CQT or using electronic transactions in banking activities.
• Having locations, information transmission lines, information networks, and communication equipment meeting other requirements, controlling, using, processing, preserving and storing e-invoices.
• It is necessary to have a qualified technical team with the appropriate capabilities to perform the creation and use of e-invoices.
• Already have electronic signatures in accordance with the law (Law on Electronic transactions 2005; Decree 130/2018 / ND-CP)
• Having sales and service software connected with accounting software, ensuring that data of e-invoices for selling goods and services are automatically transferred into accounting software (or database) at the time of making invoices. .
• Data backup, restore and save processes are in place that meet the minimum requirements for storage quality such as:

+ Data storage system meets or proven to be compatible with data storage system standards.

+ There is a process of backing up and restoring data if there is a problem with the system to ensure that the e-invoice data is backed up to the media or the entire data is backed up online.

3. When are businesses required to use electronic invoices?

According to Decree 119/2018 of the Government, all businesses will have to switch to using electronic invoices on November 1, 2020.

4. Invoicing conversion and number of converting electronic invoices?

Convertible invoice of an e-invoice is a paper invoice converted from an e-invoice, fully reflecting the content and integrity of an e-invoice.

Each electronic invoice is converted only once.

5. Does the buyer have to digitally sign the e-invoice?

For individual customers, retail customers, who do not need to use e-invoices to declare tax, there is no need to electronically sign the received e-invoices.

For corporate customers, the accounting unit that needs to use e-invoices to declare tax is required to electronically sign the received e-invoices before the invoice will be considered a complete e-invoice. and legal, available to tax authorities.

For electricity, water and telecommunications purchase invoices, customers are not required to have the buyer's signature and the seller's seal, the invoice is still considered a legal invoice, accepted by the tax authority. take.

There are also a number of special cases where the seller asks for the permission of the tax authority to allow his buyer to not have to sign the invoice.

If you need to register and use e-invoicing service, please contact TASCO Tax Agent in the ways below for a free consultation.

TASCO TAX AGENCY - THE HIGHEST RESPONSIBILITY FOR ALL SERVICES

 Hotline: 0854862446 - 0975480868 (zalo)

 Website: dailythuetasco.com or dichvutuvandoanhnghiep.vn

Email: cskh.dailythuetasco@gmail.com