Penalty for late transfer of e-invoice data to tax authorities
- 10/11/2021 15:55
✨ Currently, regulations on e-invoices are hot and most interesting information for businesses, business organizations, and business households. One of the regulations that the accounting department holding work related to invoices and vouchers of the unit needs to know is the delay in transferring e-invoice data to the tax agency. What is the penalty for this violation? How to minimize the risk of being fined for violations? Let's find out with TASCO Tax Agent in the article below!
1. Request for sending electronic invoices to tax authorities
- According to Point 3, Article 22, Decree 123/2020/ND-CP, the seller of goods or providing services using e-invoices without the tax authority's code is responsible for transferring the generated e-invoice data. to the tax authority via the web portal of the General Department of Taxation (directly or via e-invoice service providers).
There are two methods of sending e-invoices to tax authorities:
📌 E-invoice data shall be transmitted by using the e-invoice datasheet (form No. 01/TH-HDDT in Appendix IA enclosed herewith) by the same deadline for submission of the VAT declaration in the following cases:
- Service provision in the following fields: postal and telecommunications, insurance, finance and banking, air transport, and securities.
- Sale of electricity, clean water if customers’ codes or TINs are available.
If an invoice is issued for total revenue to a non-business individual in a day or month according to the list of goods/services sold, the seller shall transmit e-invoice data (without the detailed list) to the tax authority.
In case of sale of oil and gas, the seller shall include data about every sales invoice issued to buyers in the day in the e-invoice datasheet which shall be sent to the tax authority within the same day.
📌 The method of transferring full invoice contents applies to the case of goods sale or service provision:
- The seller shall concurrently send the invoices that contain adequate information to the buyers and the tax authority. In Clause 1, Article 6 of Circular 78, the time of delivery is not later than the same day and sent to the buyer.
2. The penalty for late transfer of electronic invoice data to the tax authority can be up to 20 million VND
Article 30 of Decree No. 125/2020/ND-CP specifically stipulates:
⭐ Transfer e-invoice data to tax authorities after the deadline:
- 01 - 05 working days: 02 - 05 million VND
- 06 - 10 working days: 05 - 08 million VND
- 11 working days or more: 10 - 20 million VND
⭐ Transferring the summary table of electronic invoice data with incomplete number of invoices made in the period: 05 - 08 million VND
⭐ Do not transfer electronic data to tax authorities: 10 - 20 million VND
3. Limiting penalties for overdue transfer or failure to transfer e-invoice data
- To limit this problem, businesses need to update the time limit for transferring data to the tax authority according to the regulations for each of the above subjects (full transfer or transfer according to the summary table).
- It is necessary to work with organizations providing e-invoices to build functions and utilities to remind and automatically support the transfer of e-invoice data within the prescribed time limit.
🍁 New: The process of converting paper invoices (Circular 39), e-invoices according to Circular 32 to using e-invoices according to Circular No. 78 and Decree 123.
- Currently, e-invoice service providers (who are currently providing e-invoice software for businesses) have updated and completed the software, fully meeting the transmission and reception standards and data standards issued by the General Department of Taxation in Decision No. 1450/QD-TCT dated October 7, 2021. On the other hand, these e-invoice service providers are also responsible for contacting and guiding each customer to use their services.
- Therefore, in order to use invoices continuously, enterprises need to actively contact the e-invoice service provider immediately for support on technical conditions and data standards of invoices according to the new regulations. In which, the following criteria must be changed: Invoice form, Invoice symbol, Invoice number with 07 characters as prescribed in Circular No. 78/2021/TT-BTC before November 10, 2021.
- After preparing the technical background, standardize the data. From November 10, 2021, businesses will register to use electronic invoices according to Form 01/DKTD-HDĐT and use them as soon as the tax authority issues a notice of acceptance of the enterprise's user registration.
🍁 Conversion sequence:
Step 1: The Tax Office will send a Notice of Form 41/TBTD-HDDT to each enterprise at the email address registered with the tax authority to notify the unit of any of the following cases:
🍃 Apply e-invoice with code of tax authority without paying service fee (within 12 months, starting from the time of switching to using e-invoice according to new regulations);
🍃 Apply the e-invoice with the tax authority's code to pay the service fee;
🍃 Apply e-invoice without tax authority's code to pay the service fee.
- Pursuant to the Notice in Step 1 of the tax authorities, enterprises register for Form 01/DKTD-HDĐT (Registration Form) electronically through the e-invoice service provider or can send directly to the Electronic Portal - Electronic invoice system.
- Immediately after the enterprise submits the Registration Form, the Portal - Electronic invoice system will immediately respond to Notice Form No. 01/TB-TNĐT whether or not to accept the email of the enterprise registered on the Registration Form. sign.
- Within 01 working days from the date of receipt of the enterprise's registration, the tax authority will respond to the Notice of Acceptance or Non-acceptance to the email of the taxpayer registered on the Registration Form.
📣 Note: Businesses need to carefully check the email address registered on Form 01/DKTD-HDĐT to receive the following information from the tax authorities.
Step 3: Handling of paper invoices according to Circular No. 39/2014/TT-BTC, electronic invoices under Circular 32/2011/TT-BTC which are still available before conversion:
- Immediately after the tax authority announces the acceptance of the registration for the use of e-invoices according to Form No. 01/TB-TNĐT, the enterprise shall report on the use of invoices according to Form BC26/AC and make a Notice of cancellation results. Application form TB03/AC sent to tax authorities in electronic form.
- Next, go to the Invoice report application, select the Invoice Cancellation Notice Template to update the invoice to be canceled, at the criteria "invoice cancellation method", select:
🍂 For paper invoices: cut corners;
🍂 For e-invoices: electronic cancellation
- In case businesses are using e-invoices, just contact the e-invoice service provider for support.
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