DECREE

Provisions on electronic invoices when selling goods and providing services

Pursuant to the Law on Government Organization dated June 19, 2015;

Pursuant to the Law on Tax Administration dated November 29, 2006, the Law Amending and Supplementing Certain Articles of the Law on Tax Administration dated November 20, 2012, the Law on Value Added Tax dated June 3, 2008, and the Law Amending and Supplementing Certain Articles of the Law on Value Added Tax dated June 19, 2013;

Pursuant to the Law on Accounting dated December 20 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Industry and Trade; Pursuant to the regulations on functions, tasks, powers, and organizational structure of the Ministry of Transport;;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Law on Information Technology dated June 29, 2016;

At the proposal of the Minister of Finance;

the Government detailing certain provisionsthe Government promulgates this Decree stipulating provisions on electronic invoices when selling goods and providing services.

 

PART I

GENERAL PROVISIONS

 

Article 1. Scope of Regulation

This Decree stipulates the use of electronic invoices when selling goods and providing services; the tasks, powers of tax management agencies at all levels and relevant agencies in managing and using electronic invoices; the rights, obligations, and responsibilities of organizations, entities, and individuals in managing and using electronic invoices.

Article 2. Applicability

1. Organizations, enterprises, and individuals selling goods and providing services include:

a) Enterprises established and operating in accordance with the Enterprise Law, the Law on Credit Institutions, the Law on Insurance Business, the Securities Law, the Petroleum Law, and other regulatory legal documents in the forms of: Joint-stock companies; limited liability companies; partnerships; private enterprises;

b) Public service units that sell goods and provide services;

c) Organizations established and operating in accordance with the Law on Cooperatives;

d) Other organizations;

e) Households and individuals engaged in business.

2. Organizations and individuals purchasing goods and services.

3. Organizations providing electronic invoice services.

4. Tax management agencies at all levels and organizations and individuals related to the management and use of invoices.

Article 3. Explanation of Terms

In this Decree, the following terms are understood as follows:

1. An invoice is an accounting document created by organizations and individuals selling goods and providing services to record information about sales of goods and provision of services in accordance with the Accounting Law.

2. An electronic invoice is an invoice presented in electronic data form created by organizations and individuals selling goods and providing services to record information about sales of goods and provision of services, signed digitally according to the provisions of this Decree through electronic means, including cases where the invoice is generated from cash registers connected electronically to transmit data to the tax authority.

3. An electronic invoice without a tax authority code is an electronic invoice sent by the seller organization to the buyer without a tax authority code, including cases where the invoice is generated from cash registers connected electronically to transmit data to the tax authority.

4. An electronic invoice with a tax authority code is an electronic invoice issued by the tax authority with a code before the organization or individual selling goods and providing services sends it to the buyer, including cases where the invoice is generated from cash registers connected electronically to transmit data to the tax authority.

5. The tax authority code on an electronic invoice includes a transaction number, which is a unique series of numbers and a string of characters created by the tax authority based on the seller's information recorded on the invoice.

6. An electronic invoice generated from a cash register is an invoice generated from a cash register connected electronically to transmit data to the tax authority according to the tax authority's data format standard.

7. The use of digital certificates, digital signatures, and electronic signatures shall be carried out in accordance with the laws on electronic transactions.

8. Organizations providing electronic invoice services include: organizations providing electronic invoice solutions; organizations providing services for receiving, transmitting, storing electronic invoice data, and other services related to electronic invoices.

9. Illegally using electronic invoices refers to using electronic invoices without registering to use electronic invoices with the tax authority; sending electronic invoices without a tax authority code to buyers before obtaining a tax authority code for electronic invoices; sending electronic invoices without a tax authority code to buyers after being notified to stop using such invoices.

10. Illegally using electronic invoices refers to creating false electronic invoices; using electronic invoices for goods and services to prove other goods and services; creating electronic invoices reflecting payment values lower than actual occurrences; circulating electronic invoices when transporting goods during distribution.

11. Canceling an electronic invoice means rendering it unusable.

12. Destroying an electronic invoice means making it inaccessible and unreferencable to the information contained within the electronic invoice.

13. An electronic invoice database is a collection of data and information about invoices of organizations, enterprises, and individuals when selling goods and providing services.

Article 4. Principles for Issuing, Managing, and Using Electronic Invoices

1. When selling goods or providing services, the seller (excluding individual households or individuals engaged in business as specified in Clause 6, Article 12 of this Decree) must issue electronic invoices with tax authority codes or electronic invoices without tax authority codes to be handed over to the buyer according to the standard data format prescribed by the tax authority, and must record all contents as stipulated in this Decree, regardless of the value of each sale of goods or provision of services.

In cases where sellers use cash registers when selling goods or providing services, they must register to use electronic invoices generated from cash registers connected electronically to transfer data to the tax authority.

2. The registration, management, and use of electronic invoices in transactions involving the sale of goods or provision of services must comply with legal regulations on electronic transactions, accounting, taxation, and provisions set out in this Decree.

3. Data on electronic invoices when selling goods or providing services serve as a database on electronic invoices to facilitate tax administration and provide electronic invoice information to relevant organizations and individuals.

4. The issuance of tax authority codes on electronic invoices is based on the information of enterprises, business organizations, individual households, or individuals initiating the invoices. Enterprises, business organizations, individual households, or individuals initiating the invoices are responsible for the accuracy of the information on the invoices.

5. Electronic invoices generated from cash registers connected electronically to transfer data to the tax authority must adhere to the following principles:

a) Being able to identify invoices printed from cash registers connected electronically to transfer data to the tax authority;

b) Not mandating digital signatures;

c) Expenses for purchasing goods or services using invoices (or copies of invoices or information retrieved from the General Department of Tax's electronic portal regarding invoices) generated from cash registers are considered legitimate expenses when determining tax liabilities.

Article 5. Types of Electronic Invoices

Electronic invoices include the following types:

1. Value-added tax invoices are invoices applicable to sellers who declare value-added tax under the deduction method. Value-added tax invoices in this case include those generated from cash registers connected electronically to transfer data to the tax authority.

2. Sales invoices are invoices applicable to sellers who declare value-added tax under the direct payment method. Sales invoices in this case include those generated from cash registers connected electronically to transfer data to the tax authority.

3. Other types of invoices, including: electronic stamps, electronic tickets, electronic cards, electronic receipts, electronic warehouse release and transportation certificates, or other electronic documents with different names but containing the content stipulated in Article 6 of this Decree.

4. Electronic invoices specified in Clauses 1, 2, and 3 of this Article must conform to the standard data format prescribed by the Ministry of Finance.

Article 6. Contents of Electronic Invoices

1. An electronic invoice includes the following contents:

a) Name of the invoice, invoice code, invoice form number, invoice number;

b) Name, address, taxpayer identification number of the seller;

c) Name, address, taxpayer identification number of the buyer (if the buyer has a taxpayer identification number);

d) Name, unit of measurement, quantity, unit price of goods or services; total amount before value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax amount, total payment amount including value-added tax in the case of a value-added tax invoice;

đ) Total payment amount;

e) Digital signature or electronic signature of the seller;

g) Digital signature or electronic signature of the buyer (if any);

h) Time of issuing the electronic invoice;

i) Tax authority code for electronic invoices with tax authority codes;

k) Fees and charges belonging to the state budget and other related content (if any).

2. The Ministry of Finance will provide detailed guidance on the contents of electronic invoices and situations where electronic invoices do not necessarily have to contain all the contents stipulated in Clause 1 of this Article.

Article 7. Time of Issuing Electronic Invoice

1. The time of issuing electronic invoice for selling goods is the time when ownership or right to use the goods is transferred to the buyer, regardless of whether payment has been received or not.

2. The time of issuing electronic invoice for providing services is the time when the service provision is completed or the time when the electronic invoice for service provision is issued, regardless of whether payment has been received or not.

3. In cases where goods are delivered multiple times or services are handed over in stages or phases, each delivery or handover must issue an invoice corresponding to the quantity and value of the goods or services delivered.

4. The Ministry of Finance shall provide specific guidance on the time of issuing invoices for other cases based on the provisions of the Value Added Tax Law and tax management laws, and the provisions set out in this Article.

Article 8. Format of Electronic Invoice

The Ministry of Finance shall specify the standard data format for electronic invoices used when selling goods and providing services.

Article 9. Legal Electronic Invoice, Illegal Electronic Invoice

1. An electronic invoice is considered legal if it meets the following conditions:

a) It complies with the provisions of Clause 5, Article 4, Articles 6, 7, and 8 of this Decree;

b) It ensures the integrity of information.

2. An electronic invoice is considered illegal if it does not comply with the provisions of Clause 1 of this Article or falls under the circumstances specified in Clause 9 and Clause 10, Article 3 of this Decree.

Article 10. Conversion from electronic invoice to paper voucher

1. A legal electronic invoice can be converted into a paper voucher.

2. The conversion of an electronic invoice into a paper voucher must ensure that the content of the electronic invoice matches the content of the paper voucher after conversion.

3. If an electronic invoice is converted into a paper voucher, the paper voucher only serves to record entries and monitor transactions according to the accounting law and the e-commerce law, and does not have effect for transactions and payments, except in cases where the electronic invoice is generated from a cash register connected electronically to transmit data to the tax authority as stipulated in this Decree.

Article 11Preservation, Storage, Destruction of Electronic Invoices

1. Electronic invoices are preserved and stored using electronic means.

2. Organizations, entities, and individuals have the right to choose and apply appropriate methods of preserving and storing electronic invoices suitable for their operational characteristics and technological capabilities.

3. Storing electronic invoices must ensure:

a) Security, integrity, completeness, and non-alteration throughout the storage period;

b) Proper and sufficient storage duration as prescribed by the accounting law;

c) Ability to print on paper or retrieve when requested.

4. Electronic invoices that have exceeded the storage period as prescribed by the accounting law may be destroyed if there are no other regulations from competent state authorities. The destruction of electronic invoices must not affect the integrity of undestroyed invoice messages and the normal operation of the information system.

Article 12. Application of Electronic Invoices When Selling Goods and Providing Services

1. Enterprises, economic organizations, and other organizations shall use electronic invoices with tax authority codes when selling goods and providing services, regardless of the value of each transaction.

2. Enterprises operating in sectors such as electricity; oil and gas; postal and telecommunications; air, road, rail, sea, inland waterway transport; clean water; finance and credit; insurance; healthcare; e-commerce; supermarket operations; trade and enterprises, economic organizations that have or will conduct transactions with the tax authority through electronic means, build information technology infrastructure, have accounting software, and electronic invoice generation software that meet the requirements for generating, retrieving, and storing electronic invoices, and ensure the transmission of electronic invoice data to buyers and the tax authority, may use electronic invoices without tax authority codes (except for the cases mentioned in Clause 3 of this Article and cases registering to use electronic invoices with tax authority codes) when selling goods and providing services, regardless of the value of each transaction.

3. Enterprises, economic organizations, and other organizations classified as high-risk for tax evasion shall use electronic invoices with tax authority codes when selling goods and providing services, regardless of the value of each transaction.

4. Households and individual businesses implementing accounting records, regularly employing ten or more workers, and having annual revenue in the previous year of three billion VND or more in agriculture, forestry, aquaculture, industry, construction, or having annual revenue in the previous year of ten billion VND or more in trade and services must use electronic invoices with tax authority codes when selling goods and providing services, regardless of the value of each transaction. Households and individual businesses not required but implementing accounting records and requesting may also use electronic invoices with tax authority codes as prescribed.

5. Households and individual businesses in the restaurant, hotel, retail pharmaceuticals, retail consumer goods, and direct service provision to consumers in certain areas with favorable conditions shall pilot the use of electronic invoices with tax authority codes generated from cash registers connected to transmit data electronically to the tax authority starting from 2018. Based on the results of the pilot, implementation will be rolled out nationwide.

6. Households and individual businesses not meeting the requirement to use electronic invoices with tax authority codes as stipulated in Clause 4 of this Article but needing invoices to provide to customers, or in cases where enterprises, economic organizations, and other organizations are accepted by the tax authority to issue electronic invoices to provide to customers, shall be issued electronic invoices with tax authority codes on a case-by-case basis and must declare and pay taxes before receiving the electronic invoices from the tax authority according to Model 06 attached to this Decree.

7. The Ministry of Finance shall provide specific guidance on the implementation for cases using electronic invoices with tax authority codes, using electronic invoices with tax authority codes generated from cash registers connected to the tax authority's electronic data transfer system; guide the application of electronic invoices for high-risk tax situations; connect electronic data transfers from commercial banks or the national electronic payment gateway to the tax authority; guide the issuance and declaration of tax obligations when the tax authority issues electronic invoices with tax authority codes on a transaction-by-transaction basis and other necessary contents according to management requirements.

Article 13. Electronic Invoice Service Provision

1. The General Department of Tax shall provide free electronic invoice services with tax authority codes to enterprises, economic organizations, households, and individual businesses under the following circumstances:

a) Small and medium-sized enterprises, cooperatives, households, and individual businesses operating in areas with difficult socio-economic conditions or extremely difficult socio-economic conditions;

b) Innovative small and medium-sized enterprises established in accordance with the law and households, individual businesses that have converted into enterprises (excluding enterprises specified in point a of this clause) within 12 months from the date of establishment of the enterprise;

c) Households, individual businesses. Notwithstanding, households, individual businesses with annual revenue in the previous year of at least VND 3 billion in agriculture, forestry, aquaculture, industry, construction, or at least VND 10 billion in trade or services as stipulated in Clause 4, Article 12 of this Decree, within 12 months from the date of applying electronic invoices with tax authority codes as prescribed in this Decree;

d) Other small and medium-sized enterprises as proposed by the People's Committees of provinces and centrally-administered cities and as provided by the Ministry of Finance, excluding enterprises operating in economic zones, industrial parks, and high-tech zones;

đ) Other necessary cases to encourage the use of electronic invoices as decided by the Ministry of Finance.

2. The General Department of Tax shall implement or entrust organizations providing electronic invoice services to provide free electronic invoices with tax authority codes to the subjects mentioned in Clause 1 of this Article.

    3. Organizations providing electronic invoice services may charge service fees when providing electronic invoice services according to agreements signed between the service provider organization and the service recipient enterprises, economic organizations, households, and individual businesses not falling under the circumstances specified in Clause 1 of this Article.

 

Chapter II

MANAGEMENT AND USE OF ELECTRONIC INVOICES

 

Section 1

MANAGEMENT AND USE OF ELECTRONIC INVOICES WITH TAX AUTHORITY CODES

OF THE TAX AUTHORITY

 

Article 14. Registration for Using Electronic Invoices with Tax Authority Codes

1. Enterprises, economic organizations, other organizations, households, and individual businesses required to use electronic invoices with tax authority codes as stipulated in Clause 1, Clause 3, and Clause 4 of Article 12 of this Decree shall access the General Department of Tax’s online portal to register for using electronic invoices with tax authority codes.

The registration information shall be in Form No. 01 attached as an appendix to this Decree.

2. The tax authority shall send a Notification in Form No. 02 attached as an appendix to this Decree to enterprises, economic organizations, other organizations, households, and individual businesses regarding acceptance or non-acceptance of the registration for using electronic invoices with tax authority codes through the General Department of Tax’s online portal within one working day from the date of receipt of the registration for using electronic invoices by the enterprises, economic organizations, other organizations, households, and individual businesses.

3. From the date of using electronic invoices with tax authority codes, enterprises, economic organizations, other organizations, households, and individual businesses must cancel any remaining unused paper invoices (if any) in accordance with regulations.

4. In case there is a change in the information registered for using electronic invoices as stipulated in Clause 1 of this Article, enterprises, economic organizations, other organizations, households, and individual businesses shall update the information and resubmit it to the tax authority in Form No. 01 attached as an appendix to this Decree.

5. The tax authority shall review enterprises, economic organizations, households, and individual businesses using free electronic invoices with tax authority codes and notify them in Form No. 07 attached as an appendix to this Decree if they fall under the category of transitioning to use electronic invoices with tax authority codes through organizations providing electronic invoice services as stipulated in this Decree.

6. The Ministry of Finance shall provide detailed guidance on this Article.

Article 15. Suspension of Use of Tax Authority-Encoded Electronic Invoices

1. The tax authority shall cease issuing codes for electronic invoices in the following cases:

a) When a business, economic organization, other organization, household, or individual business ceases to have valid taxpayer identification numbers;

b) When a business, economic organization, other organization, household, or individual business is verified and notified by the tax authority as not operating at the registered address;

c) When a business, economic organization, other organization, household, or individual business notifies the competent state management agency of a temporary cessation of business operations;

d) When a business, economic organization, other organization, household, or individual business has been notified by the tax authority to stop using electronic invoices to enforce tax collection;

đ) In other cases as prescribed by the Ministry of Finance.

2. Businesses, economic organizations, other organizations, households, or individual businesses mentioned in Clause 1 of this Article may continue to use tax authority-encoded electronic invoices after notifying the tax authority of resuming business operations, or after having their taxpayer identification number restored, or after a tax enforcement decision is rescinded.

3. In cases where a business, economic organization, other organization, household, or individual business temporarily ceases operations but needs to issue electronic invoices to the buyer to fulfill contracts signed before the tax authority's notification of temporary cessation of business operations, they must notify the tax authority in writing to continue using electronic invoices.

4. The Ministry of Finance shall provide detailed guidance on this Article.

Article 16. Issuance, Coding, and Transmission of Tax Authority-Encoded Electronic Invoices

1. Issuing Tax Authority-Encoded Electronic Invoices

a) If a business, economic organization, other organization, household, or individual business subject to the provisions of Clause 1 of Article 13 of this Decree accesses the General Department of Taxation’s electronic portal to issue invoices, they must use the account provided upon registration to perform the following actions:

- Issuing invoices for goods sold and services provided.

- Signing and electronically certifying the issued invoices and sending them to the tax authority for coding.

b) In cases where tax authority-encoded electronic invoices are used through a service provider for electronic invoices: A business, economic organization, other organization, household, or individual business must access the electronic information page of the service provider for electronic invoices or use the electronic invoice software provided by the entity to perform the following actions:

- Issuing invoices for goods sold and services provided.

- Signing and electronically certifying the issued invoices and sending them through the service provider for electronic invoices to the tax authority for coding.

2. Coding Invoices

a) Invoices that are coded by the tax authority must meet the following requirements:

- Accurate information according to the provisions of Article 14 of this Decree.

- Comply with the format of electronic invoices as stipulated in Article 8 of this Decree.

- Contain all required contents of electronic invoices as stipulated in Article 6 of this Decree.

- Not fall under the circumstances for suspending the use of tax authority-encoded electronic invoices as specified in Clause 1 of Article 15 of this Decree.

b) The General Department of Taxation’s automatic system will issue codes for invoices and return the results of coding to the sender.

3. Businesses, economic organizations, other organizations, households, or individual businesses selling goods and providing services are responsible for transmitting tax authority-coded electronic invoices to buyers. The method of transmission and receipt of invoices shall be agreed upon between the seller and the buyer.

Article 17. Handling Electronic Invoices with Errors After Issuing Codes

1. In cases where electronic invoices with tax authority codes have not yet been sent to buyers and errors are discovered, the seller shall notify the tax authority using Form No. 04 attached as an appendix to this Decree regarding the cancellation of the erroneous electronic invoice with a code that has already been issued and create a new electronic invoice, sign it digitally, and send it to the tax authority for issuance of a new invoice code to replace the previously issued invoice to be sent to the buyer.

2. In cases where electronic invoices with tax authority codes have already been sent to buyers and errors are discovered, both the seller and the buyer must establish a written agreement detailing the error or notify about the erroneous invoice (if the error is the responsibility of the seller). The seller shall then notify the tax authority using Form No. 04 attached as an appendix to this Decree regarding the cancellation of the erroneous electronic invoice with a code that has already been issued and create a new electronic invoice, sign it digitally, and send it to the tax authority for issuance of a new invoice code to replace the previously issued invoice to be sent to the buyer.

3. In cases where the tax authority discovers errors in invoices that have already been issued codes, the tax authority shall notify the seller using Form No. 05 attached as an appendix to this Decree so that the seller can check the errors. Within two days from receiving the notification from the tax authority, the seller shall notify the tax authority using Form No. 04 attached as an appendix to this Decree regarding the cancellation of the erroneous electronic invoice with a code that has already been issued and create a new electronic invoice, sign it digitally, and send it to the tax authority for issuance of a new electronic invoice code to replace the previously issued electronic invoice to be sent to the buyer.

4. The Ministry of Finance shall provide detailed guidance on handling electronic invoices with errors after issuing codes as stipulated in this Article.

Article 18. Responsibilities of Sellers Using Electronic Invoices with Tax Authority Codes

1. Managing usernames and passwords for accounts issued by the tax authority.

2. Creating electronic invoices for selling goods and providing services to be sent to the tax authority for issuance of codes and bearing legal responsibility for the legality and accuracy of the electronic invoices.

3. Sending electronic invoices with tax authority codes to buyers immediately upon receipt of the electronic invoices with tax authority codes.

4. Storing and ensuring the integrity of all electronic invoices; implementing legal regulations concerning the security and safety of electronic data systems.

5. Complying with inspections, audits, and verifications conducted by authorized agencies as prescribed by law.

Article 19. Handling Incidents

1. In cases where sellers using electronic invoices with tax authority codes encounter incidents preventing them from using such invoices, they shall notify the tax authority for assistance in resolving the incident. During the resolution period, if sellers require the use of electronic invoices with tax authority codes, they shall go to the tax authority to obtain such invoices.

2. The Ministry of Finance shall provide detailed guidance on handling incidents caused by system errors in issuing codes by the tax authority and develop contingency plans to ensure continuous and uninterrupted issuance of invoice codes (24/7).

 

Section 2

MANAGEMENT AND USE OF ELECTRONIC INVOICES WITHOUT CODES

OF THE TAX AUTHORITY

 

Article 20. Registration for Use of Electronic Invoices without Tax Authority Code

1. Enterprises and economic organizations that fall under the category of using electronic invoices without tax authority code as stipulated in Clause 2, Article 12 of this Decree shall access the website of the General Department of Taxation to register for the use of electronic invoices without tax authority code.

The registration information and changes to registered information shall be made according to Form No. 01 attached as an appendix to this Decree.

2. The tax authority shall have the responsibility to send a Notification according to Form No. 02 attached as an appendix to this Decree regarding acceptance or non-acceptance of the registration for the use of electronic invoices without tax authority code through the website of the General Department of Taxation within one working day from the date of receipt of the enterprise's or economic organization's application for electronic invoice usage.

3. From the time of using electronic invoices without tax authority code, enterprises and economic organizations must cancel any remaining unused paper invoices (if any).

4. In case the tax authority does not accept the registration for the use of electronic invoices without tax authority code, enterprises and economic organizations shall register for the use of electronic invoices with tax authority code.

5. The tax authority will review enterprises and economic organizations using electronic invoices without tax authority code and notify according to Form No. 07 attached as an appendix to this Decree if they belong to the category required to switch to using electronic invoices with tax authority code as stipulated in this Decree.

6. The Ministry of Finance shall provide detailed guidance on this Article.

Article 21. Issuing and Sending Electronic Invoices without Tax Authority Code

1. Enterprises and economic organizations may use electronic invoices without tax authority code when selling goods or providing services after receiving notification of acceptance from the tax authority.

2. Enterprises and economic organizations shall use software to issue electronic invoices when selling goods or providing services, sign digitally on the electronic invoice, and send it to the buyer via electronic means as agreed between the seller and the buyer.

Article 22. Ceasing Use of Electronic Invoices without Tax Authority Code

1. Sellers of goods or providers of services who are enterprises or economic organizations as specified in Clause 1, Article 15 of this Decree shall not issue electronic invoices without tax authority code to deliver to buyers.

2. Sellers of goods or providers of services who are enterprises or economic organizations as specified in Clauses 2 and 3, Article 15 of this Decree may continue to use electronic invoices after notifying the tax authority.

3. The Ministry of Finance shall provide detailed guidance on this matter.

Article 23. Responsibilities of Sellers of Goods and Providers of Services Using Electronic Invoices without Tax Authority Code

1. Create electronic invoices about sales of goods or provision of services to send to buyers and bear legal responsibility for the legality and accuracy of the electronic invoices.

2. Transfer data of issued electronic invoices to the tax authority through the website of the General Department of Taxation (directly or via an electronic invoice service provider).

3. Store and ensure the integrity of all electronic invoices; comply with legal regulations on ensuring the security and safety of electronic data systems.

4. Comply with inspections, audits, and verifications conducted by authorized agencies as prescribed by law.

5. The Ministry of Finance shall specify the procedures for transferring and accepting data of electronic invoices without tax authority code in accordance with the actual business operations of sellers of goods and providers of services and management requirements.

Article 24Handling of Electronic Invoices without Tax Authority Code that Have Been Issued

1. If enterprises or economic organizations have issued electronic invoices without tax authority code and sent them to buyers with errors (discovered by either the seller or the buyer), both the seller and the buyer must establish a written agreement detailing the errors, and the seller must notify the tax authority according to Form No. 04 attached as an appendix to this Decree about the cancellation of the erroneous electronic invoice and issuance of a new electronic invoice to replace the erroneous one, which should then be sent to the buyer and the tax authority.

2. If after receiving invoice data, the tax authority discovers errors in the issued electronic invoices, the tax authority shall notify the seller according to Form No. 05 attached as an appendix to this Decree for the seller to check the errors. Within two days from the date of receipt of the tax authority’s notification, the seller must notify the tax authority according to Form No. 04 attached as an appendix to this Decree about the cancellation of the electronic invoice without tax authority code and issuance of a new electronic invoice to replace the erroneous one, which should then be sent to the buyer and the tax authority.

3. The Ministry of Finance shall provide specific guidelines on handling electronic invoices without tax authority code that contain errors as stipulated in this Article.

Chapter III

CONSTRUCTION, MANAGEMENT USE OF DATABASE

ELECTRONIC INVOICES CONSTRUCTION OF ELECTRONIC INVOICE DATABASE

 

Section 1

Construction of the Electronic Invoice Database

 

Article 25Construction, Collection, Processing, and Management of Information Systems on Invoices

1. The General Department of Taxation shall be responsible for organizing the construction, management, and development of databases and technical infrastructure of the information system on invoices; implementing tasks related to collecting, processing, managing invoice databases, and ensuring maintenance, operation, security, and safety of the information system on invoices.

2. The General Department of Taxation shall cooperate with relevant agencies, organizations, and individuals to exchange information and connect online networks.

3. The Ministry of Finance shall specify the details of construction, collection, processing, and management of the information system on invoices.

Article 26Responsibilities for Sharing and Connecting Information and Data

1. Enterprises and economic organizations engaged in production and business activities in the following sectors: electricity; oil and gas; postal and telecommunications; air, road, rail, sea, inland waterway transport; clean water; finance and credit; insurance; healthcare; e-commerce; supermarket retail; trade shall implement electronic invoicing and provide electronic invoice data as prescribed by the Ministry of Finance.

2. Financial institutions, commercial banks, organizations with periodic payment functions provide electronic data on settlement transactions through accounts of organizations and individuals to tax authorities in accordance with standardized data formats as prescribed by the Ministry of Finance.

3. Organizations producing and importing products subject to special consumption taxes that require stamps under the law shall connect information on stamp printing and usage between production and import organizations and tax management agencies. Information on stamp printing and usage serves as the basis for establishing, managing, and building electronic invoice databases. The Ministry of Finance shall guide the printing and usage of stamps as stipulated in this clause, ensuring that revenue from stamp issuance covers the costs of printing and using stamps.

4. Organizations and units: Market Management Departments, Land Administration General Departments, Mineral Resources Management General Departments, public security agencies, traffic agencies, health agencies, and other relevant agencies shall share necessary information and data related to their respective fields of management with the Tax General Department to build an electronic invoice database.

5. The Ministry of Finance shall provide specific guidance on this matter.

 

Section 2

SEARCHING, PROVIDING, AND USING ELECTRONIC INVOICE INFORMATION

 

Article 27. Applicability

1. Information Provider: The Tax General Department.

2. Information Users:

a) State administrative agencies and authorized persons who have the need to use electronic invoice information according to the law for procedures such as issuing certificates of origin for goods, verifying the legality of goods circulating in the market, and other administrative procedures.

b) Financial institutions using electronic invoice information for verification and confirmation in providing banking services and settlements as prescribed.

c) Enterprises, economic organizations, households, and individual businesses selling goods and providing services to fulfill procedures for declaring income and tax obligations, and to verify the legality of provided goods and services.

d) Organizations and individuals purchasing goods and services to declare input VAT (for enterprises and organizations); checking and verifying the authenticity of purchased goods and services.

đ) Service providers of electronic invoices accessing and querying the Tax General Department's online portal to facilitate invoice searches.

Article 28Principles for Searching, Using Electronic Invoice Information

1. Information users shall access and query the Tax General Department's online portal to search for invoice information.

2. The Tax General Department shall publicly disclose cases of illegal use of electronic invoices and illegally used electronic invoices on its online portal so that organizations and individuals can search for them.

3. To search for electronic invoice information, information users must enter the required electronic invoice information at the Tax General Department's online portal to retrieve the content of the electronic invoice.

4. In cases where state agencies and authorized persons specified in point a, Clause 2, Article 27 of this Decree need to search for information on the management and use of electronic invoices by sellers who are business and individual traders, the tax authority has the responsibility to provide electronic invoice information to relevant agencies and authorized persons.

5. The Tax General Department shall be responsible for building an automatic information provision system.

Article 29Searching for Electronic Invoice Information to Serve Goods Circulation Monitoring

1. When monitoring goods circulating in the market, for cases using electronic invoices, state agencies and authorized persons shall access the Tax General Department's online portal to search for electronic invoice information to serve management requirements without requesting paper invoices. Relevant agencies shall be responsible for using devices to access and search electronic invoice data.

2. In cases of force majeure due to accidents or natural disasters affecting internet access, leading to inability to search for electronic invoice data, if:

a) In cases where the goods transporter has paper documents (paper copies not requiring signatures or seals from the buyer and seller) converted from electronic invoices, they shall present these paper documents to the state agency or authorized person conducting the inspection. The state agency or authorized person conducting the inspection shall base their decision on the paper documents converted from electronic invoices to allow the goods to circulate and continue searching for electronic invoice data (at the registration point with the Tax General Department) to serve inspection work and handle according to regulations;

b) In cases where the goods transporter does not have paper documents converted from electronic invoices, the state agency or authorized person conducting the inspection shall access the Tax General Department's online portal to check and confirm the electronic invoices of the enterprise.

Article 30. Establishing Rules for Providing and Using Electronic Invoice Information

The Ministry of Finance shall take the lead and coordinate with relevant ministries and units to issue rules for providing and using electronic invoice information.

Chapter IV

ORGANIZATIONS PROVIDING ELECTRONIC INVOICE SERVICES . General Principles

 

Article 311. Organizations operating in the field of information technology (including banks providing electronic transaction services in banking activities, organizations providing electronic tax declaration services) with IT infrastructure and electronic invoice software meeting all provisions of this Decree may provide electronic invoice services.

2. Enterprises and organizations that have provided electronic invoice services to other enterprises before the effective date of this Decree may continue to provide such services and must comply fully with all provisions of this Decree.

2. Enterprises and organizations that have provided electronic invoice services to enterprises before the date this Decree takes effect shall continue to provide such services and must comply with all provisions of this Decree.

Article 32. Selection of organizations operating in the information technology sector to sign contracts for providing electronic invoice services electronic invoice

1. Conditions for selecting organizations operating in the information technology sector to sign contracts for providing electronic invoices with tax authority codes and data transmission and receipt services.

a) Regarding the subject as stipulated in Clause 1, Article 31 of this Decree:

It must be a business or organization established in accordance with Vietnamese law and operating in the information technology sector.

b) Financial:

There must be a guarantee commitment from a legally operating credit institution in Vietnam to address risks and compensate for potential losses that may occur during the service provision process.

c) Human resources:

Must have technical staff with a bachelor's degree in information technology, having practical experience in network management and database administration.

Must have technical staff continuously monitoring and checking 24 hours a day to maintain the stable operation of the electronic data exchange system and support users of the electronic invoice service.

d) Technical:

The equipment and technology systems must ensure service provision to agencies, organizations, and individuals using electronic invoices and ensure secure connection with the Electronic Portal of the General Department of Taxation 24 hours a day and 7 days a week, except for maintenance time. Maintenance time shall not exceed 2% of the total service provision hours in a year; capable of providing services through various devices such as computers, tablets, and smartphones of users.

Ensure the ability to detect, warn, and prevent unauthorized access and attacks on the network environment to ensure the confidentiality and integrity of data exchanged between participating parties.

Have procedures for implementing data backup, online data backup, and data recovery; ensuring the ability to recover data from the moment the electronic data exchange system encounters issues. Store electronic vouchers during the transaction period until completion, with the requirement that original electronic data messages must be retained on the system and accessible online. Transaction logs must be stored according to accounting laws from the time the transaction is successfully completed. Ensure that information stored in transaction logs can be searched online during the retention period.

Meet the requirements for data connection standards set by the Ministry of Finance.

2. The General Department of Taxation shall base on the provisions of Clause 1 of this Article to sign contracts for providing electronic invoice services according to the procedures specified in Clause 3 of this Article for organizations operating in the information technology sector that meet all conditions.

3. Procedures for signing contracts for providing electronic invoice services with tax authority codes and data transmission and receipt services

a) Organizations operating in the information technology sector that fully meet the conditions stipulated in Clause 1 of this Article shall submit a written request to sign a contract for providing electronic invoice services along with a proposal for providing services reflecting compliance with the conditions stipulated in Clause 1 of this Article to the General Department of Taxation, either in paper or electronic form.

b) Within 10 working days from the date when the service provider organization meets the conditions stipulated in Clause 1 of this Article and successfully connects with the General Department of Taxation, the General Department of Taxation shall conclude a contract with the service provider organization.

4. The Ministry of Finance shall provide detailed guidance on this Article.

Article 33Relationship between the organization providing electronic invoice services and the buyer of the service

The relationship between the organization providing electronic invoice services (seller) and other organizations and individuals (buyers) is based on contracts regarding the provision of electronic invoice services.

1. Rights and obligations of the organization providing electronic invoice services

a) Rights of the organization providing electronic invoice services:

- To enter into a written contract with the buyer regarding the provision and use of electronic invoice services, clearly defining the responsibilities of each party concerning the content of the electronic invoice and the responsibility for information security.

- The right to refuse to provide electronic invoice services to individuals or organizations that do not meet the participation conditions or violate the contract.

- To collect payment for the use of electronic invoice services from the buyer to ensure continued operation as agreed upon in the contract between both parties.

b) Obligations of the organization providing electronic invoice services:

- The organization providing electronic invoice services must publicly announce its operational methods and service quality on its service introduction website.

- To provide electronic invoice transmission and receipt services and electronic invoice data between the buyer and the tax authority.

- To send and receive electronic invoices accurately and completely as agreed with the parties involved in the transaction.

- To retain records of each transmission and receipt of electronic invoices.

- To notify the buyer and the tax authority at least 30 days before temporarily ceasing operations, shutting down the system for maintenance, and measures to ensure the rights of the buyer.

- To be responsible for the timely submission of the buyer’s electronic invoices to the tax authority if the buyer prepares the electronic invoices within the prescribed timeframe.

- To ensure the confidentiality of customer data related to electronic invoices.

2. Rights and obligations of the buyer of the service

a) Rights of the buyer of the service:

To be guaranteed confidentiality of data related to electronic invoices by the organization providing electronic invoice services.

b) Obligations of the buyer of the service:

- Strictly comply with the terms signed in the contract with the organization providing electronic invoice services.

- To facilitate the organization providing electronic invoice services in implementing security and safety measures for the system.

- To bear legal responsibility for the content on their own electronic invoices.

Article 34. Relationship between the organization providing electronic invoice services and the tax authority

The organization providing electronic invoice services must operate in accordance with the conditions agreed upon in the contract signed with the tax authority in the provision of electronic invoice services.

1. Rights and obligations of the organization providing electronic invoice services

a) Rights of the organization providing electronic invoice services:

- Is permitted to connect with the Electronic Information Portal of the General Department of Taxation to provide electronic invoice services.

- Is supported by tax authorities in tax-related business matters to carry out transactions between taxpayers and tax authorities.

- Cooperates with tax authorities to train taxpayers to provide electronic invoice services.

- Is supported by tax authorities to resolve difficulties and issues arising during the provision of electronic invoice services.

- Is provided with standard templates and formats by tax authorities for the provision of electronic invoice services.

b) Obligations of the organization providing electronic invoice services:

- An organization providing electronic invoice services may only provide such services to buyers based on the date agreed upon in the signed agreement with the General Department of Taxation.

- Has the responsibility to transfer electronic invoices bearing the code of the tax authority and electronic invoice data (in cases where taxpayers use electronic invoices without the code of the tax authority) to the Electronic Information Portal of the General Department of Taxation immediately after receiving the electronic invoice from the buyer.

- Provides full information and data to tax management authorities when requested in accordance with the provisions of the law.

- Adheres to current laws and regulations concerning telecommunications, the Internet, and technical and business guidelines issued by competent authorities.

- Has the responsibility to establish a data transmission channel with the Electronic Information Portal of the General Department of Taxation to ensure continuous, secure, and safe connectivity.

- Proactively resolves any difficulties that arise during the provision of electronic invoice services and notifies the tax authority to coordinate if the difficulty is related to the Electronic Information Portal of the General Department of Taxation.

- In the event of errors with the Electronic Information Portal of the organization providing electronic invoice services, it must immediately notify the buyer of the service and the tax management authority to follow the guidance of the General Department of Taxation.

2. Responsibilities of the General Department of Taxation

a) Establishes, maintains, and ensures connectivity between the Electronic Information Portal of the General Department of Taxation and organizations providing electronic invoice services.

b) Monitors the activities of organizations providing electronic invoice services to ensure service quality and compliance with regulations.

c) Provides information to organizations providing electronic invoice services to prevent businesses from issuing illegal invoices.

 

Chapter V

IMPLEMENTING PROVISIONS

 

Article 35. Effective Date

1. This Decree shall take effect from November 1, 2018.

2. The implementation of electronic invoices and electronic invoices bearing the code of the tax authority as stipulated in this Decree shall be completed for all enterprises, economic organizations, other organizations, households, and individual businesses no later than November 1, 2020.

3. From November 1, 2018 to October 31, 2020, Decrees No. 51/2010/NĐ-CP dated May 14, 2010 and No. 04/2014/NĐ-CP dated January 17, 2014 of the Government regarding invoices for goods sales and service provision shall remain in effect.

4. As of November 1, 2020, Decrees No. 51/2010/NĐ-CP dated May 14, 2010 and No. 04/2014/NĐ-CP dated January 17, 2014 of the Government regarding invoices for goods sales and service provision shall cease to be effective.

Article 36. Transitional Provisions

1. Enterprises and economic organizations that have announced the issuance of electronic invoices without the code of the tax authority or have registered to apply for electronic invoices bearing the code of the tax authority before the effective date of this Decree may continue to use their existing electronic invoices from the effective date of this Decree.

2. Enterprises, economic organizations, households, and individual businesses that have announced the issuance of printed invoices or purchased invoices from the tax authority for use prior to the effective date of this Decree may continue to use printed invoices and purchased invoices until October 31, 2020, and comply with invoice procedures as stipulated in Decrees No. 51/2010/NĐ-CP dated May 14, 2010 and No. 04/2014/NĐ-CP dated January 17, 2014 of the Government regarding invoices for goods sales and service provision.

During the period from November 1, 2018 to October 31, 2020, in cases where the tax authority notifies a business to switch to using electronic invoices bearing the code, if the business has not met the conditions for information technology infrastructure and continues to use invoices in the aforementioned forms, the business shall submit invoice data to the tax authority according to Form No. 03 attached to this Decree along with the submission of the value-added tax declaration form. The tax authority will build the invoice database of these businesses and upload it onto the Electronic Information Portal of the General Department of Taxation for invoice data retrieval purposes.

3. For newly established businesses during the period from November 1, 2018 to October 31, 2020, in cases where the tax authority notifies the business to implement electronic invoices as stipulated in this Decree, the business shall follow the tax authority's guidance. If they have not met the conditions for information technology infrastructure and continue to use invoices as stipulated in Decrees No. 51/2010/NĐ-CP dated May 14, 2010 and No. 04/2014/NĐ-CP dated January 17, 2014 of the Government regarding invoices for goods sales and service provision, they shall proceed as outlined in Clause 2 of this Article.

4. For public institutions (public educational facilities, public healthcare facilities) that have been using Receipts, they may continue to use existing Receipts and transition to applying electronic invoices (or electronic Receipts) according to the roadmap set by the Ministry of Finance.

5. The Ministry of Finance shall provide detailed guidance on this matter.

Article 37Responsibility for Implementation

1. The Ministry of Finance shall be responsible for:

a) Implement the application of electronic invoices in accordance with the conditions for the application of information technology in the tax sector and by taxpayers as stipulated in this Decree.

b) Take the lead and coordinate with provincial and municipal people's committees to implement the connection of information from cash registers to manage retail revenue of households and individual businesses as stipulated in Clause 5 of Article 12 of this Decree.

c) Guide the provisions assigned under this Decree.

2. Ministries and central agencies shall coordinate with the Ministry of Finance to share and connect necessary information and data related to their respective fields of management with the Ministry of Finance for the purpose of building the electronic invoice database and serving the state management of ministries and central agencies.

3. Ministers, heads of ministerial-level agencies, and heads of government agencies, based on the functions and tasks assigned, shall be responsible for implementing this Decree.

4. Chairpersons of People's Committees of provinces and centrally governed cities shall direct agencies and units within their jurisdictions to cooperate in implementing this Decree./.