Circular No. 64/2013/TT-BTC guides the implementation of Decree No. 51/2010/NĐ-CP dated May 14, 2010, of the Government on invoices for goods sales and service provision.

CIRCULAR

Implementation Guidelines for Decree No. 51/2010/NĐ-CP dated May 14, 2010

of the Government on invoices for goods sales and service provision

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Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 and the Law Amending and Supplementing Some Provisions of the Law on Tax Administration No. 21/2012/QH13 dated November 20, 2012;

Pursuant to the Accounting Law No. 03/2003/QH11 dated June 17, 2003;

Pursuant to the Law on Value Added Tax No. 13/2008/QH12 dated June 3, 2008;

||| Pursuant to Decree No. 63/2018/NĐ-CP dated May 4, 2018 of the Government on public-private partnership investment;

Pursuant to the Law on Administrative Sanctions No. 15/2012/QH13 dated June 20, 2012;

Based on Decree No. 51/2010/NĐ-CP dated May 14, 2010 of the Government regarding invoices for goods sales and service provision;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue Administration,

The Minister of Finance hereby issues guidelines on invoices for selling goods and providing services as follows:

PART I

GENERAL GUIDELINES

Article 1. Scope of Regulation

These Circulars provide guidance on printing, issuing, and using invoices for selling goods and providing services (hereinafter referred to as invoices); administrative sanctions for violations related to invoices; tasks, authorities of tax management agencies at all levels and relevant organizations and institutions regarding printing, issuing, managing, and using invoices; rights, obligations, and responsibilities of organizations, institutions, and individuals in printing, issuing, and using invoices; inspection and audit of invoices.

Article 2. Applicability

1. Sellers of goods and providers of services include:

a) Vietnamese organizations, households, and individuals engaged in selling goods and providing services within Vietnam or exporting goods;

b) Foreign organizations and individuals engaged in selling goods and providing services within Vietnam or producing and selling goods out of Vietnam;

c) Vietnamese organizations, households, or foreign organizations and individuals not engaged in business but selling goods and providing services within Vietnam.

2. Organizations printing invoices, organizations supplying software for self-printing invoices, and intermediary organizations supplying electronic invoice solutions.

3. Organizations and individuals purchasing goods and services.

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

Article 3. Types and Forms of Invoices

1. An invoice is a document created by the seller recording information about the sale of goods and provision of services according to the provisions of the law.

2. Types of invoices:

a) Value-added tax invoice (Model 3.1 Appendix 3 and Model 5.1 Appendix 5 issued together with this Circular) is an invoice type intended for organizations and individuals declaring and calculating value-added tax under the deduction method in the following activities:

- Selling goods and providing services domestically;

- International transportation activities;

- Exporting into duty-free zones and other cases deemed as export.

b) Sales invoices are used for the following entities:

- Organizations and individuals declaring and calculating value-added tax under the direct payment method when selling goods and services domestically, exporting into duty-free zones, and other cases deemed as export (Model 3.2 Appendix 3 and Model 5.2 Appendix 5 issued together with this Circular).

- Organizations and individuals within duty-free zones when selling goods and providing services domestically and when selling goods and providing services among themselves within duty-free zones, clearly stating "For organizations and individuals within duty-free zones" on the invoice (Model 5.3 Appendix 5 issued together with this Circular).

c) Export invoice is an invoice used in the export trade of goods and provision of services abroad, with form and content following international practices and regulations of the law on commerce (Model 5.4 Appendix 5 issued together with this Circular).

Example:

- Enterprise A is a value-added tax declarant under the deduction method that has both domestic sales and exports. Enterprise A uses value-added tax invoices for domestic sales. For exports, Enterprise A uses export invoices.

- Enterprise B is a value-added tax declarant under the deduction method that has both domestic sales and sales to organizations and individuals within duty-free zones. Enterprise B uses value-added tax invoices for domestic sales and sales to duty-free zones.

- Enterprise C is an export processing zone enterprise selling goods domestically, which uses sales invoices, clearly stating "For organizations and individuals within duty-free zones" on the invoice. When selling goods abroad (outside Vietnam's territory), Enterprise C uses export invoices.

- Enterprise D is a value-added tax declarant under the direct payment method, using sales invoices for domestic sales and sales to duty-free zones, and using export invoices for exports.

d) Other invoices include: stamps; tickets; cards; receipts for insurance payments...

đ) Air freight charge receipt; international transport fee receipt; service fee receipt from banks..., with form and content established according to international practices and relevant laws.

3. Forms of invoices.

Invoices are presented in the following forms:

a) Self-printed invoices are invoices printed by businesses themselves on computer devices, cash registers, or other types of machines when selling goods and providing services;

b) Electronic invoices are sets of electronic data messages about selling goods and providing services, initiated, created, sent, received, stored, and managed according to the Law on Electronic Transactions and guiding documents;

c) Printed invoices are invoices ordered by businesses, households, or individuals for use in selling goods and providing services, or printed by tax authorities according to models to be sold to businesses, households, and individuals.

4. Documents printed, issued, used, and managed like invoices include internal stock dispatch and transportation slips, stock dispatch slips for agency sales (Models 5.5 and 5.6 Appendix 5 issued together with this Circular).

Article 4. Content on issued invoices

1. The mandatory content on issued invoices must be displayed on the same sheet of paper.

a) Invoice type name

The invoice type name must be shown on each invoice page. For example: VALUE ADDED TAX INVOICE, SALES INVOICE...

In cases where the invoice is also used as a specific document for accounting work or sales, another name may be added following the invoice type name with smaller font size or within parentheses. For example: VALUE ADDED TAX INVOICE - WARRANTY CERTIFICATE, VALUE ADDED TAX INVOICE (WARRANTY CERTIFICATE), VALUE ADDED TAX INVOICE - CASH RECEIPT, VALUE ADDED TAX INVOICE (CASH RECEIPT)...

For export invoices, the invoice type name should be EXPORT INVOICE or other names according to commercial practices. Examples include: EXPORT INVOICE, INVOICE, COMMERCIAL INVOICE...

b) Invoice model code and invoice code.

The invoice model code includes the invoice type name, serial number, and sequence number within a type of invoice (a type of invoice can have multiple models).

The invoice code is a distinguishing mark using the Vietnamese alphabet and the last two digits of the year.

For printed invoices, the last two digits of the year refer to the printing year. For self-printed invoices, the last two digits refer to the starting year indicated in the issuance notice or the year the invoices were printed.

Example: Company X issued a self-printing invoice notice on June 7, 2013, with a quantity of 500 invoices from number 201 to 700. By the end of 2013, Company X had not used all 500 invoices. In 2014, Company X continued to use these 500 invoices.

If Company X does not wish to continue using the issued but unused invoices, they must cancel the unused invoices and issue a new invoice issuance notice as prescribed.

c) Invoice copy name

Invoice copies are the pages within the same invoice number. Each invoice number must have at least two copies and a maximum of nine copies, including:

+ Copy 1: Retain.

+ Copy 2: Given to the buyer.

Copies from the third copy onwards are named according to their specific functions as defined by the invoice issuer. Specifically, tax authority-issued individual invoices must have three copies, with Copy 3 retained at the tax authority.

For invoices related to assets that require registration of ownership and usage rights with authorized agencies, businesses dealing with such assets must issue invoices with at least three copies, including giving the buyer two copies: Copy 2 "given to the buyer" and one copy for registering ownership and usage rights as prescribed by law.

If businesses issuing invoices for assets requiring registration of ownership and usage rights only create two copies, the purchasing entity must retain Copy 2 of the invoice at the asset registration management agency (e.g., police department) and use the following documents for accounting, declaration, tax deduction, and final settlement of state budget funds as prescribed: Copy 2 of the invoice (photocopy with seller's confirmation), payment voucher as prescribed, property tax receipt (Copy 2, photocopy) related to the registered asset.

d) Invoice serial number

The invoice serial number is a sequential number within the invoice code, consisting of seven digits within the invoice code.

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

e) Name, address, taxpayer identification number of the buyer;

g) Goods and service name; unit of measurement, quantity, unit price of goods and services; total amount recorded in figures and in words.

For value-added tax invoices, in addition to the unit price which is the price excluding VAT, there must be a line for VAT rate, VAT amount, and total amount payable recorded in figures and in words.

h) The buyer and seller sign and clearly write their full names, affix the seller's seal (if any), and indicate the date of invoice issuance.

i) Name of the organization receiving invoice printing, software supplier for self-printing invoices, intermediary organization providing electronic invoice solutions.

On printed invoices, self-printed invoices, and electronic invoices, the name and taxpayer identification number of the organization receiving invoice printing, software supplier for self-printing invoices, and intermediary organization providing electronic invoice solutions must be displayed, including cases where the receiving organization prints its own invoices, supplies its own self-printing software, and provides its own electronic invoice solutions.

k) Invoices must be displayed in Vietnamese. If foreign characters need to be added, they should be placed to the right within parentheses ( ) or directly below the Vietnamese text with a smaller font size. Numbers on invoices are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; commas (,) should be placed after thousands, millions, billions, trillions, quadrillions, quintillions; if there are digits after the units place, a period (.) should be placed after the units digit. If enterprises use accounting software that uses commas (,) after thousands, millions, billions, trillions, quadrillions, quintillions and periods (.) after the units digit on accounting documents, and the writing on invoices is Vietnamese without tone marks, enterprises may choose to use Vietnamese without tone marks and commas (,), periods (.) to separate numbers on invoices as described above. The total payment amount on the invoice must be written in words. Unmarked Vietnamese characters on invoices must ensure that they do not lead to misinterpretation of the invoice content. Before using unmarked Vietnamese characters and numbers with comma (,) as separators after thousands, millions, billions, trillions, quadrillions, quintillions and period (.) after the units digit on invoices, enterprises must register in writing with the tax authority and bear responsibility for the accuracy of the invoice content created according to the registered writing and numbering format.

Each invoice sample used by an organization or individual must have the same size (except for invoices printed on a cash register from roll paper, which do not necessarily have a fixed length, with the length of the invoice depending on the length of the list of goods sold).

For export invoices, the content established on the export invoice must include: invoice number; invoice model code; invoice code; name, address, tax code of the exporting entity; name, address of the importing entity; product name, service, unit of measurement, quantity, unit price, total amount, signature of the exporting entity (refer to Model Number 5.4 in Appendix 5 issued together with this Circular). In cases where only one foreign language is used on the export invoice, English shall be used.

2. Optional contents on established invoices

a) In addition to the mandatory content as guided in Clause 1 of this Article, organizations and individuals engaged in business may create additional information to serve their business activities, including creating logos, decorative images, or advertisements.

b) The additional information must ensure compliance with current laws, without obscuring or blurring the mandatory contents that must be included on the invoice.

3. Some cases where invoices do not necessarily have all mandatory contents:

a) Business organizations selling goods or services may create, issue, and use invoices that do not necessarily require the buyer's signature or seller's stamp in the following cases: electricity invoices; water invoices; telecommunications service invoices; banking service invoices meeting the conditions for self-printing as guided in this Circular.

b) The following cases do not necessarily need to have all mandatory contents, except when the buyer is an accounting unit requiring the seller to issue an invoice with all the contents as guided in Clause 1 of this Article:

- Self-printed invoices of supermarket and shopping center businesses established in accordance with the law do not necessarily need to include the buyer's name, address, tax code, buyer's signature, or seller's stamp.

- For stamps and tickets: On stamps and tickets with pre-printed denominations, there is no need to include the seller's signature or stamp; the seller's name, address, tax code, or buyer's signature.

- For enterprises using a large volume of invoices, complying well with tax laws, based on the characteristics of business operations, sales organization methods, invoice issuance procedures of the enterprise, and upon the enterprise's request, the Tax Department will consider and issue guidelines for invoices that do not necessarily need to include the "seller's stamp" format.

- Other cases as directed by the Ministry of Finance.

Chapter II

CREATION AND ISSUE OF INVOICES

Article 5. Principles of Invoice Creation

1. Creating an invoice is the activity of producing an invoice sample for use in the sale of goods and provision of services by organizations, households, and individual businesses, as specified in the forms of invoices guided in Clause 3, Article 3 of this Circular.

2. Organizations, households, and individual businesses may simultaneously create multiple types of invoices (self-printed invoices, custom-printed invoices, electronic invoices) as stipulated in Decree No. 51/2010/NĐ-CP and this Circular.

a) Newly established business organizations or those currently operating may create self-printed invoices if they meet the conditions outlined in point a, Clause 1, Article 6 of this Circular.

b) Currently operating business organizations may create self-printed invoices if they meet the conditions outlined in point b, Clause 1, Article 6 of this Circular.

c) Business organizations mentioned in points a and b of this clause but do not self-print invoices may create custom-printed invoices as guided in Article 8 of this Circular.

d) Organizations and individual businesses paying value-added tax under the deduction method, not falling within the scope of points a and b of this clause, may create custom-printed invoices as guided in Article 8 of this Circular.

đ) Non-enterprise organizations engaging in business activities (including cooperatives, foreign contractors, project management boards); households and individual businesses may purchase custom-printed invoices from tax authorities as guided in Clause 1, Article 11 of this Circular.

e) Publicly funded units engaging in production and business activities in accordance with the law, meeting the conditions for self-printing as outlined in Clause 1, Article 6 but not self-printing invoices, may create custom-printed invoices or purchase custom-printed invoices from tax authorities.

g) Non-enterprise organizations; households and individuals not engaged in business but having transactions requiring invoices for customer delivery may obtain single invoices from tax authorities.

3. When creating invoices, organizations, households, and individuals must not duplicate invoice numbers within the same code.

4. The quality of paper and ink used on invoices must ensure storage duration as prescribed by accounting laws.

Article 6. Issuing self-printed invoices

1. Entities eligible to issue self-printed invoices

a) Enterprises and public service units eligible to issue self-printed invoices from the date they obtain their tax registration number include:

- Enterprises established in accordance with the law within industrial parks, economic zones, export processing zones, and high-tech zones.

- Public service units engaged in production and business activities in accordance with the law.

- Enterprises with a registered capital of at least one billion (01) dong, calculated based on the actual contributed capital up to the date of invoice issuance announcement.

b) Business organizations currently operating that do not fall under the cases mentioned in point a of this clause may issue self-printed invoices for sales and service provision if they meet the following conditions:

- They have been assigned a tax registration number;

- They generate revenue from selling goods and services;

- They have a system of equipment (computers, printers, cash registers) ensuring the printing and issuing of invoices when selling goods and providing services;

- They are accounting units in accordance with the Accounting Law and have software for self-printing invoices that ensures monthly data from the self-printing invoice software must be transferred into the accounting books for revenue recording and declaration on the Value Added Tax Return submitted to the tax authority.

- They have not been penalized for tax law violations or have been penalized but have complied with the penalties for tax law violations where the total amount of fines for tax law violations is less than fifty (50) million dong within three hundred sixty-five (365) consecutive days from the date of the first announcement of self-printed invoice issuance back to the present.

c) Organizations mentioned in points a and b of this clause must issue a decision to apply self-printed invoices and bear responsibility for this decision before issuing invoices.

The decision to apply self-printed invoices shall include the following main contents:

- The name of the equipment system (computers, printers, application software) used for printing invoices;

- The technical department or the name of the service provider responsible for the technical aspects of self-printing invoices;

- The responsibilities of each subordinate department related to the creation, issuance, circulation, and storage of self-printed invoice data within the organization;

- Samples of various types of self-printed invoices along with their intended uses, which must include all required fields as specified in Clause 1, Article 4 of this Circular.

2. Organizations eligible to issue self-printed invoices must use computer programs to print invoices from information technology devices, cash registers, or other machines in accordance with the principle:

- The numbering on invoices must be done automatically. Each copy of a single invoice number can only be printed once; if printed from the second time onwards, it must indicate that it is a copy (duplicate).

- The application software for printing invoices must ensure security requirements by assigning permissions to users, and those without permission cannot interfere with or alter data on the application.

3. Conditions and responsibilities of organizations supplying self-printing invoice software.

a) Conditions

Organizations supplying self-printing invoice software must be enterprises with a business registration certificate (enterprise registration certificate), including the business activity of computer programming or software publishing, except in cases where organizations supply self-printing invoice software for their own use.

b) Responsibilities

- Record the name and tax registration number (if available) of the organization supplying self-printing invoice software on the self-printed invoices of organizations and individuals;

- Ensure that the self-printing invoice software provided to an entity complies strictly with the regulations on self-printing invoices; do not print fake invoices that match the templates provided in the software given to the enterprise.

- Prepare reports on the provision of self-printing invoice software to the directly managing tax authority. The report content should show: the name, tax registration number, address of the organization using the self-printing invoice software (Form 3.7 Appendix 3 issued together with this Circular).

Reports on the supply of self-printing invoice software are prepared and submitted to the directly managing tax authority twice a year: the first report on the supply of self-printing invoice software for the first six months of the year is due no later than July 20, and the second report on the supply of self-printing invoice software for the last six months of the year is due no later than January 20 of the following year.

In cases where organizations supplying self-printing invoice software cease to provide such software, the final reporting period for invoice printing starts from the beginning of the final reporting period until the date the organization ceases to supply self-printing invoice software, and the deadline for submitting the report on the supply of self-printing invoice software is no later than the twentieth day of the month following the cessation of the supply of self-printing invoice software.

In cases where organizations supplying self-printing invoice software start new operations or resume operations after ceasing to supply self-printing invoice software, the reporting period will be from the start date or resumption date of the supply of self-printing invoice software until June or December, depending on the start or resumption date of the supply of self-printing invoice software.

The tax authority receives the report and uploads the data to the General Department of Taxation's electronic information website within three (3) working days from the date of receipt of the report.

Article 7. Issuing electronic invoices

1. Electronic invoices shall be created, issued, and processed on the computer systems of organizations, households, and individuals engaged in business activities that have been assigned tax registration numbers when selling goods and services, and shall be stored on the computers of the parties in accordance with the laws on electronic transactions.

2. Electronic invoices shall be used in accordance with the laws on electronic transactions.

3. The management and use of electronic invoices shall be carried out in accordance with the Circular guiding the creation, issuance, and use of electronic invoices for the sale of goods and provision of services issued by the Ministry of Finance.

Article 8. Issuing printed invoices

1. Subjects eligible to issue printed invoices:

a) Business organizations; households and individuals engaged in business activities with tax registration numbers (excluding households and individuals paying value-added tax under the direct method) may issue printed invoices for use in their sales and service provision activities.

b) The Tax Department shall issue printed invoices for sale and distribution to the subjects specified in Clause 1 of Article 11 and Clause 1 of Article 12 of this Circular.

2. Printed invoices must be printed in pre-printed forms that ensure all mandatory contents are included when issuing invoices, as guided in Clause 1 of Article 4 of this Circular.

The subjects eligible to issue printed invoices shall decide on the invoice form themselves.

Organizations, households, and individuals engaged in business activities that print invoices must pre-print the name and tax registration number in the "seller's name, tax registration number" field on the invoice.

In cases where organizations, households, and individuals engaged in business activities print invoices for subordinate units, the name of the business organization must be pre-printed on the left side of the top of the invoice. Subordinate units must affix their seal or write their name, tax registration number, and address in the "seller's name, tax registration number, address" field to use.

For invoices printed by the Tax Department, the name of the Tax Department must be pre-printed on the left side of the top of the invoice.

3. Printing printed invoices

a) Printed invoices shall be printed according to the printing contract between organizations, households, and individuals engaged in business activities or the Tax Department and the printing organization meeting the conditions set forth in Point a of Clause 4 of this Article.

b) The printing contract shall be documented in writing in accordance with the Civil Code. The contract shall specify the type of invoice, the invoice model code, the invoice code, the quantity, and the range of invoice numbers (starting number and ending number), accompanied by a sample invoice.

c) In cases where the printing organization prints printed invoices for its own use in selling goods and providing services, it must have a decision to print invoices from the head of the unit. The printing decision must include the types of invoices, invoice models, invoice codes, quantities, ranges of invoice numbers (starting number and ending number), accompanied by a sample invoice.

4. Conditions and responsibilities of the printing organization

a) Conditions

The printing organization must be a business enterprise with valid business registration and a printing industry operation permit (including both publishing and non-publishing printing).

In cases where public institutions engage in production and business operations like enterprises, have a printing industry operation permit, and have printing machinery and equipment, they may accept the printing of printed invoices for organizations and individuals.

b) Responsibilities

- Print invoices strictly according to the signed printing contract, without transferring the entire process or any part of the printing process to another printing organization;

- Manage and store film copies, metal plates, and similar tools used in creating printed invoices as agreed with the organizations and individuals ordering the invoices. If they wish to use the film copies and metal plates for subsequent printings, they must seal and retain them;

- Destroy test-printed, incorrectly printed, duplicate, excess, defective invoices, film copies, metal plates, and similar tools used in creating printed invoices as agreed with the organizations and individuals ordering the invoices;

- Terminate the printing contract with the organizations and individuals ordering the invoices;

- Prepare reports on receiving invoice printing for the directly managing tax authority. The report content shall include: the name, tax registration number, address of the organization or individual ordering the invoices; the type, code, model code of the invoices, the quantity of invoices printed (from number ... to number ...) for each organization or individual (Model 3.7 of Appendix 3 issued together with this Circular).

Reports on receiving invoice printing shall be prepared and submitted to the directly managing tax authority twice a year: the first report on printing invoices for the first six months of the year no later than July 20, and the second report on printing invoices for the last six months of the year no later than January 20 of the following year.

In cases where the printing organization ceases invoice printing activities, the final reporting period for invoice printing starts from the beginning of the final reporting period until the date the printing organization ceases invoice printing activities, and the deadline for submitting the report on receiving invoice printing is no later than 20 days after the month the printing organization ceases invoice printing activities.

In cases where the printing organization begins production and business operations or resumes invoice printing activities after ceasing such activities, the first reporting period on receiving invoice printing shall start from the date of resuming production and business operations or resuming invoice printing activities until the end of June or December, depending on the date of resuming production and business operations or resuming invoice printing activities.

The tax authority receives the report and uploads the data to the General Department of Taxation's electronic information website within three (3) working days from the date of receipt of the report.

Article 9. Issuance of invoices by organizations, households, and individuals engaged in business

1. Organizations, households, and individuals engaged in business must establish and submit an Invoice Issuance Notification (Form No. 3.5 attached as Appendix 3 to this Circular) and sample invoices to the directly managing tax authority before using invoices for selling goods or services, except for invoices purchased or issued by the tax authority.

2. The contents of the Invoice Issuance Notification include: the name of the invoice issuer, taxpayer code, address, telephone number, types of invoices issued (name of invoice type, invoice code, invoice form number, start date of use, quantity of invoices issued from number... to number...), name and taxpayer code of the enterprise printing the invoices (for printed invoices), name and taxpayer code of the organization providing software for self-printing invoices (for self-printed invoices), name and taxpayer code of the intermediary organization providing electronic invoice solutions (for electronic invoices); date of issuance of the notification, name, signature of the legal representative, and seal of the unit.

In cases where banks, credit institutions, and their branches use transaction documents that also serve as invoices for service fees printed themselves, they must submit the Invoice Issuance Notification along with sample invoices to the managing tax authority, register the structure for generating invoice numbers, without having to pre-register the quantity of invoices to be issued.

For invoices already printed but not fully used, which have the name and address pre-printed on the invoice, if there is a change in name or address but the taxpayer code and the directly managing tax authority remain unchanged, and the organization, household, or individual still wishes to use these printed invoices, they should stamp the new name and address next to the pre-printed name and address information, continue using them, and notify the directly managing tax authority about the adjustment of information in the Invoice Issuance Notification (Form No. 3.13 attached as Appendix 3 to this Circular).

If there is a change in the business address leading to a change in the directly managing tax authority, and the organization, household, or individual wishes to continue using the unused invoices already issued, they should stamp the new address on the invoices, submit a list of unused invoices (Form No. 3.10 attached as Appendix 3 to this Circular) and notify the new tax authority about the adjustment of information in the Invoice Issuance Notification. If the organization, household, or individual does not wish to use the remaining unused invoices, they should cancel these invoices and notify the issuing tax authority about the cancellation results, and then issue a new Invoice Issuance Notification to the new tax authority.

In cases where there is a change in the content previously notified for issuance, the organization, household, or individual engaged in business must issue a new Invoice Issuance Notification according to the guidance provided in this Clause.

Specifically, for export invoices, if there is a change in the invoice form but not in the mandatory content, a new Invoice Issuance Notification need not be issued.

3. A sample invoice is a printed copy showing all the required fields on the invoice given to the buyer of the type being issued, with the invoice number being a series of zeros and the word "Sample" printed or stamped on the invoice. The sample invoice, together with the Invoice Issuance Notification, is sent to the Tax Authority and posted at the sales premises for goods and services as the invoice given to the buyer.

In cases where organizations, households, or individuals change their name or address when notifying the quantity of invoices to continue using, and do not have a sample invoice, or where branches share the same invoice form as the main office when issuing invoices but do not have enough sample invoices, they may use the first invoice number according to the new name and address or allocate it as a sample invoice. On the invoice used as a sample, the pre-printed serial number should be crossed out and the word "Sample" stamped to make it a sample invoice. Sample invoices do not need to be notified for issuance (they are not included in the quantity of issued invoices in the Invoice Issuance Notification).

4. The Invoice Issuance Notification and sample invoices must be submitted to the directly managing tax authority no later than five (05) days before the organization, household, or individual begins using the invoices, and within ten (10) days from the date of signing the Invoice Issuance Notification. The Invoice Issuance Notification including the sample invoices must be clearly posted at the places of business using invoices to sell goods and services throughout the period of use.

In cases where organizations, households, or individuals send the Invoice Issuance Notification for the second time or more, if there is no change in the content and form of the issued invoices, they do not need to submit a sample invoice.

In cases where an organization has subordinate units or branches using the same invoice form but filing VAT separately, each subordinate unit or branch must submit the Invoice Issuance Notification to the directly managing tax authority. In cases where an organization has subordinate units or branches using the same invoice form but the organization files VAT for the subordinate units or branches, the subordinate units or branches do not need to issue the Invoice Issuance Notification.

The General Department of Taxation is responsible for establishing a database of information on invoice issuance based on the content of the invoice issuance notifications from organizations, households, and individuals, on the General Department's electronic information website, so that all organizations and individuals can access necessary information about the invoices issued by organizations, households, and individuals.

In cases where the Tax Authority discovers that the Invoice Issuance Notification received from organizations, households, or individuals does not meet the required content according to regulations, within three (03) working days from the receipt date, the Tax Authority must issue a written notice to inform the organization, household, or individual. The organization, household, or individual is responsible for adjusting and issuing a new Invoice Issuance Notification.

Article 10. Issuance of Tax Invoices by the Tax Department

1. Tax invoices printed by the Tax Department before sale or first issuance must be accompanied by a notice of invoice issuance.

2. The content of the notice of invoice issuance and the sample invoice shall be carried out according to the guidance provided in Clause 2 and Clause 3 of Article 9 of this Circular and according to Model No. 3.6 of Appendix 3 issued together with this Circular.

3. The notice of invoice issuance must be sent to all Tax Departments nationwide within ten (10) working days from the date of issuance of the notice and prior to issuance or sale. The notice of invoice issuance must be posted at all subordinate offices of the Tax Department throughout the period during which the notice remains effective, in a visible location upon entering the tax office.

In cases where the Tax Department has already published the Notice of Invoice Issuance on the electronic information page of the General Department of Taxation, there is no need to send the notice of invoice issuance to other Tax Departments.

4. In cases where there is a change in the content that has been announced, the Tax Department must follow the procedures for issuing a new notice of invoice issuance as guided in Clause 2 and Clause 3 of this Article.

Article 11. Sale of Tax Invoices Printed by the Tax Department

1. The tax authority sells tax invoices to organizations that are not enterprises but engage in business activities (including cooperatives, foreign contractors, project management boards); households and individuals engaged in business.

Organizations that are not enterprises but engage in business activities as guided in this clause are those organizations that conduct business activities but are not established and operate under the Enterprise Law and other specialized laws on business operations.

2. Tax invoices printed by the Tax Department are sold at a price sufficient to cover costs including printing fees and issuance fees. The Director of the Tax Department decides and posts the selling price of the tax invoices according to this principle. Tax authorities at all levels may not collect any additional fees beyond the posted selling price.

The direct managing tax authority implements the sale of tax invoices to the entities specified in Clause 1 of this Article.

3. Sale of Tax Invoices at the Tax Authority

a) Responsibilities of organizations, households, and individuals

Organizations, households, and individuals engaged in business activities eligible to purchase tax invoices issued by the tax authority when purchasing tax invoices must submit a request for tax invoice purchase (Model No. 3.3 of Appendix 3 issued together with this Circular).

When purchasing tax invoices, the purchaser (the person named in the request or the person authorized by the household business owner through a power of attorney as prescribed by law) must present a valid identification card according to the law on identification cards.

Organizations and individuals purchasing tax invoices issued by the tax authority must bear responsibility for recording or stamping their name, address, and taxpayer identification number on the second copy of each tax invoice before taking it out of the tax office where the purchase was made.

b) Responsibilities of the Tax Authority

The tax authority sells invoices to organizations, households, and individual businesses monthly.

After reviewing the usage of tax invoices and the request for tax invoice purchase in the request form, the tax authority resolves to sell tax invoices to organizations, households, and individuals engaged in business activities on the same day. The quantity of tax invoices sold to organizations, households, and individuals engaged in business activities shall not exceed the quantity of tax invoices used in the previous month.

The quantity of tax invoices sold to organizations, households, and individuals engaged in business activities for the first time shall not exceed fifty (50) copies per type of tax invoice. In cases where the tax invoices purchased initially are exhausted before the end of the month, the tax authority will base its decision on the duration and quantity of tax invoices used to determine the quantity of tax invoices to be sold in subsequent sales.

In cases where households and individuals engaged in business activities do not require the use of booklets of tax invoices but have a need for single tax invoices, the tax authority will sell single tax invoices (one copy) to households and individuals engaged in business activities based on actual needs and without charging a fee.

Article 12. Issuance of Tax-Invoicing Forms Printed by the Tax Department

1. The tax authority shall issue tax-invoicing forms to organizations that are not businesses, households, and individuals who do not engage in business but have activities involving the sale of goods or provision of services requiring invoices to be given to customers.

In cases where organizations that are not businesses, households, and individuals who do not engage in business sell goods or services that are not subject to value-added tax (VAT) or fall under circumstances not required to declare or pay VAT, the tax authority shall not issue invoices.

2. Tax-invoicing forms issued by the tax authority shall correspond to the number requested by organizations, households, and individuals who do not engage in business, referred to as individual tax-invoicing forms.

Organizations that are not businesses, households, and individuals who do not engage in business but have activities involving the sale of goods or provision of services requiring invoices to be given to customers shall be issued individual tax-invoicing forms for sales purposes by the tax authority.

In cases where a business, after dissolution, bankruptcy, tax settlement, and closure of its tax registration code, has liquidation activities requiring invoices to be given to buyers, the tax authority shall issue individual tax-invoicing forms for sales purposes.

Specifically, for organizations and state agencies not subject to VAT deduction method but selling auctioned assets, if the winning bid price includes VAT and is clearly stated in the auction documentation approved by the competent authority, they may be issued VAT invoices to give to buyers.

3. The tax authority shall issue individual tax-invoicing forms for sales and service provision as follows:

- For organizations: The tax authority managing the area where the organization registers its tax code or where it operates or where it is recorded in the establishment decision.

- For households and individuals who do not engage in business: The tax authority managing the area where the tax code is issued or where permanent residence is registered in the household registration book or on the identity card (or passport) still valid or where the household or individual declares their residence (without the need for confirmation from local authorities).

In cases where organizations, households, and individuals who do not engage in business lease immovable property, the tax authority managing the area with the immovable property shall issue individual tax-invoicing forms.

Organizations, households, and individuals requiring the use of individual tax-invoicing forms must submit a request for issuance of individual tax-invoicing forms (Form No. 3.4 attached as Appendix 3 of this Circular). Based on the request for issuance of individual tax-invoicing forms and accompanying purchase-sale documents, the tax authority shall guide taxpayers to determine the amount of tax payable according to the law on taxes. Specifically, in cases where individual VAT invoices are issued, the amount of VAT payable is the VAT amount indicated on the individual VAT invoice.

The person requesting the issuance of individual tax-invoicing forms shall prepare three copies of the invoice at the tax authority and must fully pay the tax according to regulations before receiving the individual tax-invoicing form. After obtaining the payment receipt from the person requesting the issuance of the invoice, the tax authority shall affix its stamp on the top left corner of copy 1 and copy 2 and hand them over to the person requesting the issuance of the invoice, while retaining copy 3 at the tax authority.

Article 13. Forms of Marking Symbols for Invoice Identification

1. Organizations, households, and individuals when printing and issuing tax-invoicing forms shall agree upon identification symbols on the invoices they issue to facilitate the identification of invoices during printing, issuance, and use.

Depending on the scale, characteristics of business operations, and management requirements, organizations, households, and individuals may choose one or more of the following methods to serve as identification symbols: affixing anti-counterfeiting labels; using special printing techniques; using special paper and ink; incorporating specific symbols into each printing or issuance batch of specific types of invoices; pre-printing stable fields on the invoice (such as seller's name, tax code, address; type of goods or services; unit price...); signature and seal of the seller when issuing the invoice...

2. In cases where violations related to printing, issuance, management, and use of invoices are discovered, the organizations, households, and individuals discovering such violations must immediately report to the tax authority. When the tax authority and competent government bodies request confirmation of issued invoices, organizations, households, and individuals issuing invoices must provide a written response within ten (10) days from the date of receipt of the request.

Chapter III

USE OF INVOICES

Article 14. Issuing Invoices

1. Principles for issuing invoices

a) Organizations, households, and individuals engaged in business may only issue and deliver to buyers various types of invoices in accordance with the guidelines set forth in this Circular.

b) Sellers must issue invoices when selling goods or services, including cases where goods or services are used for promotional activities, advertising, samples; goods or services given, gifted, presented, exchanged, or used as salary payments to employees and internal consumption (excluding internal goods circulation for continued production processes); goods lent out, borrowed, or returned.

The contents on the invoice must accurately reflect the economic transactions that have occurred; alterations, erasures, or corrections are not allowed; the same color ink, non-fading ink must be used, red ink shall not be used; numbers and writings must be continuous without interruption, and shall not overlap printed characters, and diagonal lines must be drawn across blank spaces (if any). For self-printed invoices or custom-printed invoices created using computers, if there are blank spaces on the invoice, diagonal lines must be drawn using non-fading ink, red ink shall not be used.

c) An invoice must be issued in multiple copies at once. The contents entered on the invoice must be consistent across all copies bearing the same number.

d) Invoices must be issued in sequential order from the lowest to the highest number.

Where a business entity has multiple subordinate units directly selling goods or multiple authorized agencies simultaneously using pre-printed invoices with the same code through a method of allocating numbers to each agency within the entire system, the business entity must maintain a record of the allocation of invoice quantities to each subordinate unit and each authorized agency. Subordinate units and authorized agencies must use invoices in sequential order from the lowest to the highest number within the allocated range.

Where a business entity has multiple sales outlets or multiple authorized agencies simultaneously using self-printed invoices or electronic invoices with the same code through a random extraction method from a central server, the business entity must have a specific decision regarding the random extraction process for sales outlets and authorized agencies. The sequence of invoice issuance is calculated from the lowest to the highest number for the entire system's invoices.

2. Methods for entering specific details on invoices

a) The "Date" field on the invoice

The date of issuance of the invoice for the sale of goods is the point in time when ownership or usage rights of the goods are transferred to the buyer, regardless of whether payment has been received or not.

The date of issuance of the invoice for the provision of services is the day the service provision is completed, regardless of whether payment has been received or not. If the service provider collects payment before or during service provision, the date of issuance of the invoice is the date of collection.

The date of issuance of the invoice for the supply of electricity, water, telecommunications services, television services must be no later than seven (7) days following the date recorded on the meter for electricity or water consumption or the end of the agreed period for telecommunications or television services. The agreed period serves as the basis for calculating the quantity of goods or services supplied based on the agreement between the service provider and the buyer.

The date of issuance of the invoice for construction and installation work is the point in time when the project or component is accepted and handed over, regardless of whether payment has been received or not.

Where goods are delivered in multiple shipments or services are handed over in stages, an invoice must be issued for each shipment or stage corresponding to the quantity and value of the goods or services delivered.

Where real estate businesses, infrastructure construction businesses, house construction businesses for sale or transfer collect payments according to the project progress or payment schedule stipulated in the contract, the date of issuance of the invoice is the date of receipt of payment.

The date of issuance of the invoice for exported goods or services is determined by the exporter in accordance with the agreement between the exporter and importer. The date for determining export revenue for tax purposes is the date confirmed as completing customs procedures on the customs declaration form.

Where gasoline or diesel is sold to regular customers who are organizations or individuals engaged in business operations, or where banking or securities services are provided, the date of issuance of the invoice is carried out periodically according to the contract between both parties accompanied by an itemized list or other documents confirmed by both parties, but no later than the last day of the month in which the transaction occurred.

Supermarkets and shopping centers established in accordance with the law may issue a single (01) VAT invoice for the total revenue of buyers who do not request invoices for transactions occurring in a day (regardless of whether the total payment exceeds 200,000 VND or not). The buyer's information on the invoice must clearly state that they are individual customers who do not request invoices. If individual customers at supermarkets or shopping centers (regardless of whether the total payment exceeds 200,000 VND or not) request an invoice, supermarkets and shopping centers must issue a VAT invoice for each customer in accordance with regulations. Supermarkets and shopping centers are responsible under the law for the accuracy of sales data with respect to invoiced revenue and inventory. Sales data must be stored to serve tax inspections and audits by relevant authorities.

The date of issuance of the invoice for crude oil, natural gas, processed petroleum products, and certain special cases shall be carried out in accordance with separate guidance from the Ministry of Finance.

b) The "Name, Address, Tax Code of Seller", "Name, Address, Tax Code of Buyer": full name or abbreviated name as registered in the business registration certificate or tax registration certificate.

Where a selling organization has subordinate units with their own tax codes directly selling goods, the name, address, and tax code of the subordinate unit must be recorded. If the subordinate unit does not have its own tax code, the main office's tax code must be recorded.

In the case where goods are sold or services are provided for 200,000 dong or more per transaction, if the buyer does not take the invoice or does not provide their name, address, tax code (if applicable), the seller must still issue the invoice and clearly state "the buyer does not take the invoice" or "the buyer does not provide name, address, tax code".

For individual retail units selling fuel, if the buyer does not request an invoice, at the end of the day, the unit must issue a single invoice for the total revenue from buyers who did not take invoices during the day.

c) The item "Serial number, name of goods/services, unit of measurement, quantity, unit price, total amount": record in the order of the name of the goods/services sold; cross out blank sections (if any). In the case of self-printed invoices or printed invoices created by computer, if there are blank sections on the invoice, they must be crossed out with ink that does not fade and not using red ink.

If the seller specifies a code for goods/services for management purposes, when issuing the invoice, both the code and the name of the goods/services must be recorded.

For types of goods that require registration for usage rights or ownership rights, the invoice must record all distinctive numbers and symbols of the goods as required by law when registering. Examples include chassis number, engine number of cars and motorcycles; address, house level, length, width, number of floors of a house or apartment...

For special types of goods and services such as electricity, water, telephone, fuel, insurance... which are sold according to a specific period, the invoice must clearly state the specific period of supply of goods and services.

d) The item "Seller (sign, stamp, write full name)"

If the head of the unit does not sign the "seller" section, there must be a power of attorney from the head of the unit for the person directly selling to sign and write their full name on the invoice and stamp of the organization on the upper left corner of the invoice.

đ) The item "Buyer (sign, write full name)"

Specifically for indirect purchases such as buying through phone calls, online, or fax, the buyer does not necessarily have to sign and write their full name on the invoice. When issuing the invoice at the "buyer" section, the seller must clearly indicate that the sale was made through a phone call, online, or fax.

e) Currency stated on the invoice

The currency stated on the invoice is Vietnamese Dong.

If the seller is allowed to sell goods and collect foreign currency according to the provisions of the law, the total payment amount must be recorded in the original currency, with the written part in Vietnamese.

Example: 10,000 USD - Ten thousand US dollars.

The seller must also record on the invoice the exchange rate of the foreign currency with the Vietnamese Dong based on the average trading rate of the inter-bank foreign exchange market announced by the State Bank of Vietnam at the time of issuing the invoice.

If the foreign currency collected has no exchange rate with the Vietnamese Dong, it must be recorded with a cross-rate with a type of foreign currency whose exchange rate is announced by the State Bank of Vietnam.

Instructions for issuing invoices for the sale of goods and services in certain cases shall be carried out according to Appendix 4 issued together with this Circular.

Article 15. Delegation to Issue Invoices

1. The seller may delegate a third party to issue invoices for the sale of goods and services. Invoices delegated to a third party to issue must still record the name of the selling unit as the delegating unit and stamp of the delegating unit on the upper left corner of the invoice (in the case of self-printed invoices or electronic invoices, there is no need to stamp the delegating unit). The delegation must be confirmed in writing between the delegating party and the delegated party.

2. The content of the delegation document must fully record information about the delegated invoices (type of invoice, kind of invoice, invoice code and quantity of invoices (from number... to number...)); purpose of delegation; term of delegation; method of delivery or installation of delegated invoices (if it is a self-printed invoice or electronic invoice); method of payment for delegated invoices.

3. The delegating party must prepare a notice of delegation recording all information about the delegated invoices, purpose of delegation, term of delegation based on the signed delegation document, including the name, signature, seal (if any) of the representative of the delegating party for the delegated party. The delegation notice must be sent to the direct tax authority managing the delegating party and the delegated party, at least three (03) days before the delegated party issues invoices.

4. The delegated party must post the delegation notice at the place where goods and services are sold to inform buyers.

5. Upon expiration of the delegation term or termination prior to the delegation term for issuing invoices, both parties must confirm in writing, and the delegated party must immediately remove the posted notices at the place where goods and services are sold.

6. The delegating party and the delegated party must regularly compile reports on the use of delegated invoices. The delegating party must submit a report on the use of invoices (including delegated invoices) quarterly according to the guidelines in this Circular. The delegated party does not need to notify the issuance of delegated invoices and report on the use of delegated invoices.

Article 16. Sale of goods and services without the obligation to issue invoices

1. When selling goods and services with a total payment amount under VND 200,000 each time, there is no need to issue an invoice, except when the buyer requests the issuance and delivery of an invoice.

2. When selling goods and services without issuing an invoice as stipulated in Clause 1 of this Article, the seller must prepare a Sales Invoice for Small-Scale Goods and Services. The invoice must include the name, tax code, and address of the seller, the name of the goods and services, the value of the goods and services sold, the date of issuance, the name and signature of the person preparing the invoice. In cases where the seller pays VAT using the deduction method, the Sales Invoice for Small-Scale Goods and Services must include the "VAT rate" and "VAT amount" fields. Goods and services sold should be recorded on the invoice in the order they were sold during the day (Form No. 5.7 attached as Appendix 5 of this Circular).

3. At the end of each day, the business establishment must issue a VAT invoice or sales invoice recording the total amount of goods sold and services provided during the day as shown on the summary line of the invoice, sign it, and retain one copy for the buyer while circulating other copies according to regulations. The field "Buyer's Name and Address" on the invoice shall be noted as "retail sale without invoice issuance."

Article 17. Issuing invoices when the list of goods and services exceeds the number of lines on an invoice

In cases where the list of goods and services exceeds the number of lines on an invoice when selling goods and services, the seller may issue multiple invoices or choose one of the following two methods:

1. The seller consecutively records multiple invoices. The last line of the previous invoice should note the phrase "continued on next invoice," and the first line of the subsequent invoice should note the phrase "continued from previous invoice." All invoices must list all items continuously from one invoice to another. Information about the seller and buyer must be fully recorded on the first invoice. The seller's signature and stamp (if applicable), the buyer's signature, the total payment amount, additional charges, extra fees, trade discounts, and VAT amount should be recorded on the final invoice and crossed out any remaining blank spaces (if any).

In cases where businesses use self-printed invoices, if the quantity of goods and services sold exceeds the number of lines on a single page of the invoice, the Tax Department will consider each specific case to approve the use of invoices spanning more than one page if the following information is displayed at the top of the subsequent page of the invoice: the same invoice number as the first page (automatically generated by the computer system); the same name, address, and tax code of the buyer and seller as the first page; the same form and invoice symbol as the first page; accompanied by a Vietnamese note without diacritical marks stating "continued from previous page - page X/Y" (where X is the page number and Y is the total number of pages of that invoice).

2. The seller may use a sales invoice to list the types of goods and services sold along with the invoice.

a) Content recorded on the invoice

The invoice must clearly state "attached to sales invoice number..., date..., month... year...". The "Goods Name" field on the invoice only records the general name of the item.

Other fields recorded on the invoice shall be implemented according to the guidance provided in Clause 2 of Article 14 of this Circular.

b) Content on the sales invoice

The sales invoice must be designed by the seller to suit the characteristics, models, and types of goods but must ensure the following main contents:

+ Seller's name, contact address, tax code

+ Goods name, quantity, unit price, total amount. In cases where the seller pays VAT using the deduction method, the sales invoice must include the "VAT rate" and "VAT amount" fields. The total payment amount (excluding VAT) must match the amount recorded on the VAT invoice.

The sales invoice must clearly state "attached to invoice number... Date... Month... Year" and must have the signatures of both the seller and the buyer as on the invoice.

If the sales invoice spans more than one (01) page, all sales invoices must be numbered consecutively and stamped with a cross-stamp. The last page of the sales invoice must have the signatures of both the seller and the buyer as on the invoice.

The number of sales invoices issued must correspond to the number of invoice copies. The sales invoice must be kept together with the invoice for inspection and verification by the tax authority when necessary.

The seller and buyer must manage and keep the sales invoice attached to the invoice according to regulations.

Article 18. Handling of issued invoices

1. In cases where an invoice has been issued but not yet handed over to the buyer, if errors in the issuance of the invoice are discovered, the seller shall cross out all copies and retain the erroneous invoice number.

2. In cases where an invoice has been issued and handed over to the buyer but goods have not yet been delivered or services provided, or where an invoice has been issued and handed over to the buyer but neither the seller nor the buyer has declared taxes, upon discovery of errors, the invoice must be canceled. The seller and the buyer shall prepare a record of recovery for all copies of the erroneously issued invoice. The record of recovery must clearly state the reasons for recovering the invoice. The seller shall cross out all copies, retain the erroneously issued invoice, and reissue a new invoice according to regulations.

3. In cases where an invoice has been issued and handed over to the buyer, goods have been delivered or services provided, and both the seller and the buyer have declared taxes, and then errors are discovered, the seller and the buyer must prepare a record or reach a written agreement detailing the errors, while the seller issues an adjusted invoice. The adjusted invoice must clearly indicate the adjustment (increase or decrease) in quantity of goods, selling price, VAT rate..., VAT amount for invoice number..., code.... Based on the adjusted invoice, the seller and the buyer shall declare adjusted sales, purchases, output tax, and input tax. An adjusted invoice cannot be recorded with a negative value (-).

4. Guidelines for handling issued invoices in specific situations shall be implemented according to Appendix 4 attached to this Circular.

Article 19. Handling invoices in cases of discontinuation of use

1. Organizations, households, and individuals must notify the tax authority of invoices that will no longer be used in the following cases:

a) Organizations, households, and individuals who have been approved by the tax authority to cease using their taxpayer identification number (also known as closing the taxpayer identification number) must stop using any types of invoices they have announced for issuance but have not yet used.

b) Organizations, households, and individuals issuing replacement invoices must stop using any numbers of invoices being replaced that have not yet been used.

c) Organizations, households, and individuals purchasing invoices from the tax authority that will no longer be used must cancel the invoices according to the provisions of Article 27 of this Circular.

d) Lost, burned, or damaged invoices according to the guidelines set forth in Article 22 of this Circular.

2. The directly managing tax authority is responsible for announcing the termination of the validity of the following invoices:

- Invoices that organizations, households, and individuals have notified the tax authority about no longer being used under the circumstances mentioned in Clause 1 of this Article.

- Unissued invoices of organizations, households, and individuals who have fled their business address without notifying the tax authority.

- Unissued invoices of organizations, households, and individuals who have ceased operations without notifying the tax authority.

- Invoices purchased from the tax authority that organizations, households, and individuals have engaged in acts of giving away or selling.

Article 20. Illegal use of invoices

Illegal use of invoices refers to the use of counterfeit invoices, invoices without valid usage, or invoices that have ceased to be valid.

A counterfeit invoice is an invoice printed or created according to the model of another organization's or individual's issued invoice or printed or created with the same number of the same invoice code.

An invoice without valid usage is an invoice that has been created according to the guidelines of this Circular but has not completed the announcement of issuance.

An invoice that has ceased to be valid is an invoice that has completed all issuance procedures but the issuing organization or individual has announced it will no longer be used; invoices lost after issuance that the issuing organization or individual has reported lost to the directly managing tax authority; invoices of organizations or individuals who have ceased using their taxpayer identification number (also known as closing the taxpayer identification number).

Article 21. Unauthorized use of invoices

1. Unauthorized use of invoices includes issuing fictitious invoices; providing or selling blank invoices to other organizations or individuals for use when selling goods or providing services (except for cases where invoices are used according to regulations issued by the tax authority or where authorization to issue invoices is granted under this Circular); providing or selling issued invoices to other organizations or individuals for accounting, tax declaration, or budget payment purposes; issuing invoices without recording all mandatory information; issuing invoices with discrepancies between different copies; using invoices from one set of goods or services to justify another set of goods or services.

2. Some specific cases that are considered unauthorized use of invoices include:

- Invoices containing contents that are partially or entirely non-existent.

- Using invoices of other organizations or individuals to sell goods or services without proper documentation or to evade taxes; selling goods but not declaring and paying taxes.

- Using invoices of other organizations or individuals to sell goods or services without declaring and paying taxes or evading taxes; to legitimize purchases of goods or services without proper documentation.

- Invoices showing discrepancies in the value of goods or services or mandatory details between different copies of the invoice.

- Using invoices for selling goods or services that have been concluded by the tax authority, police, or other competent authorities to be used unlawfully.

Article 22. Handling in case of lost, burned, or damaged invoices

1. Organizations, households, or individual businesses must report the loss, burning, or damage of issued or unissued invoices to the directly managing tax authority within no more than five (05) days from the date of occurrence (using Form No. 3.8 attached to this Circular). If the fifth day coincides with a public holiday, the deadline will be extended to the next working day.

2. When selling goods or services, if the seller has issued an invoice in accordance with regulations but subsequently loses, burns, or damages the second copy of the original invoice, both the seller and buyer must prepare a record detailing the incident, specifying the month in which the seller declared and paid taxes based on the first copy of the invoice, signed and affixed their legal representative's name (or authorized person) and seal (if applicable) on the record, and the seller must make a copy of the first copy of the invoice, sign and affix the legal representative's seal on the copy to provide to the buyer. The buyer may use the certified copy of the invoice accompanied by the record of the loss, burning, or damage of the second copy of the invoice as accounting evidence and for tax declaration. Both the seller and buyer are responsible for the accuracy of the reported loss, burning, or damage of the invoice.

In cases where the second copy of the used invoice is lost, burned, or damaged involving a third party (such as a transportation company or invoice transfer agent), responsibility and penalties for the seller or buyer shall be determined based on the engagement of the third party hired by the seller or buyer, in accordance with relevant regulations.

Article 23. Use of invoices by the buyer

1. The buyer shall use lawful invoices as prescribed by law to prove the right to use and ownership of goods and services; enjoy promotional benefits, after-sales service, lottery winnings, or compensation for damages as provided by law; use them for accounting records of purchasing activities according to the provisions of the accounting law; declare various taxes; register rights to use and ownership and to declare state budget capital payments according to the relevant legal provisions.

2. Invoices used under Clause 1 must be:

- Original invoices for goods and services, copy 2 (customer copy), except for cases specified in Clause 1 of Article 4 and Article 22 of this Circular.

- Invoices fully filled out with all required information and must be intact.

- The figures, writings, typed or printed on the invoice must be clear, complete, accurate according to the regulations, not erased, altered.

- Invoices not falling within the cases specified in Articles 20 and 21 of this Circular.

Chapter IV

RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS IN THE MANAGEMENT AND USE OF INVOICES

INDIVIDUALS IN THE MANAGEMENT AND USE OF INVOICES

Article 24. Rights and obligations of organizations, households, and individuals selling goods and services

1. Organizations, households, and individuals selling goods and services have the right:

a) To create self-printed invoices or invoices printed upon request if they meet the conditions as guided in this Circular;

b) To purchase invoices issued by the Tax Department if they fall within the category eligible to buy invoices as guided in this Circular;

c) To use lawful invoices to serve business activities;

d) To refuse to provide printing, issuance, and usage data of invoices to organizations and individuals without authority as stipulated by law;

đ) To lodge complaints against organizations and individuals who infringe upon the rights to create, issue, and use lawful invoices.

2. Organizations and individuals selling goods and services have the obligation:

a) To manage invoice creation activities as guided in this Circular;

b) To sign contracts for invoice printing with printing organizations meeting the conditions as specified in Clause 4 of Article 8 of this Circular when printing invoices; sign contracts for purchasing self-printing software with software supply organizations meeting the conditions as specified in Clause 3 of Article 6 of this Circular when using self-printed invoices;

c) To establish and submit Invoice Issuance Notifications as prescribed;

d) To issue and deliver invoices to customers when selling goods and services, except in cases where issuing invoices is not mandatory as guided in this Circular;

đ) To regularly self-inspect invoice usage, promptly prevent violations;

e) To report the situation of invoice usage to the direct tax management agency as guided in Article 25 of this Circular.

Article 25. Reporting on the situation of invoice usage

Quarterly, organizations, households, and individuals selling goods and services (excluding those receiving invoices from the tax authority) are responsible for submitting reports on the situation of invoice usage to the direct tax management agency. The first quarter report must be submitted no later than April 30; the second quarter report no later than July 30, the third quarter report no later than October 30, and the fourth quarter report no later than January 30 of the following year (Form No. 3.9 attached as Appendix 3 of this Circular).

Organizations, households, and individuals selling goods and services are responsible for submitting reports on the situation of invoice usage when dividing, splitting, merging, dissolving, going bankrupt, changing ownership; transferring, selling, contracting, leasing state-owned enterprises together with the deadline for submitting final tax settlement documents.

In the case where organizations, households, and individuals transfer their place of business to another tax authority's jurisdiction, they must submit reports on the situation of invoice usage to the tax authority from which they are transferring.

Telecommunication service fee invoices, electricity bills, water bills, bank service fee invoices, passenger transport tickets, various types of stamps, tickets, cards, and other cases as directed by the Ministry of Finance do not need to report each individual invoice but can report in total quantity (total number). Businesses must bear full responsibility under the law for the accuracy of the initial inventory, total usage, total canceled, lost, and destroyed invoices, and must ensure detailed invoice data (from number...to number) when requested by the tax authority.

Article 26. Storage and preservation of invoices

1. Invoices printed by the entity but not yet issued shall be stored in the computer system according to the information security regime.

2. Invoices ordered to be printed but not yet issued shall be stored and preserved in the warehouse according to the storage and preservation regime for valuable documents.

3. Invoices issued in accounting units shall be stored according to the regulations on the storage and preservation of accounting vouchers.

4. Invoices issued in organizations, households, and individuals that are not accounting units shall be stored and preserved as their own assets.

Article 27. Cancellation of Invoices

1. Invoices determined to be cancelled

- Test-printed, incorrectly printed, duplicate-printed, excess-printed, or defective-printed invoices; film copies, zinc plates, and similar tools used in printing ordered invoices shall be considered fully cancelled when they no longer retain the original form of any invoice or contain characters that could be reassembled, photocopied, or restored to the original form.

- Self-printed invoices shall be considered fully cancelled if the invoice creation software is modified so that it cannot continue to generate invoices.

2. Situations requiring cancellation of invoices

a) Ordered invoices that are incorrectly printed, duplicated, or excess-printed must be cancelled before the printing contract is terminated.

b) Organizations, households, and individuals with invoices that are no longer in use must cancel the invoices. The latest deadline for cancellation is thirty (30) days from the date of notification to the tax authority. If organizations, households, or individuals still hold invoices that have been notified by the tax authority as having expired value, the latest cancellation deadline is ten (10) days from the date the tax authority notifies the expiration of the value or from the date the lost invoice is recovered.

c) Invoices issued by accounting units shall be cancelled according to the laws on accounting.

d) Unissued invoices that serve as evidence in cases shall not be cancelled but shall be handled according to the law.

3. Cancellation of invoices by business organizations, households, and individuals

a) Business organizations, households, and individuals must prepare an Invoice Inventory List for cancellation.

b) Business organizations must establish an Invoice Cancellation Committee. The Invoice Cancellation Committee must include representatives from leadership and accounting departments of the organization.

Households and individuals engaged in business do not need to establish a Committee when cancelling invoices.

c) Members of the Invoice Cancellation Committee must sign the Invoice Cancellation Record and bear legal responsibility if there are errors.

d) The cancellation file includes:

- Decision to establish the Invoice Cancellation Committee, except for households and individuals engaged in business;

- Detailed Invoice Inventory List for cancellation, including: name of the invoice, model number code of the invoice, invoice code, quantity of invoices cancelled (from number... to number... or detailed each invoice number if the cancelled invoice numbers are not consecutive);

- Invoice Cancellation Record;

- Notification of the results of invoice cancellation must include: type, code, quantity of invoices cancelled from number... to number, reason for cancellation, date and time of cancellation, method of cancellation (model 3.11 Appendix 3 issued together with this Circular).

The cancellation file shall be kept at the organization, household, or individual using the invoices. Specifically, the Notification of the Results of Invoice Cancellation shall be prepared in two (02) copies, one retained and one sent to the directly managing tax authority within no more than five (05) days from the date of cancellation.

4. Cancellation of invoices by the tax authority

The tax authority shall cancel ordered invoices that have been announced for issuance but not sold or distributed and are no longer in use.

The General Department of Taxation shall be responsible for specifying the procedures for cancelling ordered invoices.

Chapter V

ADMINISTRATIVE PENALTIES FOR VIOLATIONS CONCERNING INVOICES

Article 28. Administrative Sanctions for Violations Related to Invoices

The imposition of administrative sanctions for violations related to invoices shall be carried out in accordance with the provisions of the Law on Handling Administrative Violations, the Government Decree stipulating administrative sanctions for violations in the field of prices, fees, charges, and invoices, and guiding documents for implementation.

Article 29. Competence to Impose Administrative Sanctions for Violations Related to Invoices

The competence to impose administrative sanctions for violations related to invoices shall be carried out in accordance with the provisions of the Law on Handling Administrative Violations, the Government Decree stipulating administrative sanctions for violations in the field of prices, fees, charges, and invoices, and guiding documents for implementation.

Chapter VI

INSPECTION AND AUDIT REGARDING INVOICES.

Article 30. Inspection of Invoice Printing, Issuance, Management, and Usage

1. Inspection at the Tax Authority's Office

a) The tax authority shall conduct inspections of invoice printing, issuance, management, and usage based on reports on the use of invoices by organizations, households, and individuals.

b) In cases where the tax authority discovers signs of violation through inspection, within five (05) working days from the date of discovery, the tax authority shall issue a written request for the organization, household, or individual to report and explain.

2. Inspection of Invoices at the Premises of Organizations, Households, or Individuals Using Invoices

a) If the organization, household, or individual does not provide an explanation or provides an unsatisfactory explanation, the tax authority shall issue a decision to inspect invoices at their premises.

b) The contents of the invoice inspection are specifically defined in the inspection decision at the premises or sales point, including: legal basis for inspection; inspection subjects; scope and content of inspection; time of inspection; head of the inspection team and members of the team; rights and responsibilities of the inspection team and inspected subjects.

c) The head of the tax authority directly managing the organization, household, or individual shall issue the inspection decision and bear responsibility for it.

d) At the latest, five (05) working days from the date of signing the decision, the invoice inspection decision must be sent to the organization, household, or individual. Within three (03) working days from the date of receiving the inspection decision or before the inspection at the organization's, household's, or individual's premises begins, if the organization, household, or individual can prove that they have issued, distributed, and used invoices in compliance with regulations, the head of the tax authority shall issue a decision to revoke the inspection decision.

đ) The inspection must be conducted within ten (10) working days from the date the tax authority issues the inspection decision. If the organization, household, or individual requests a postponement of the inspection time upon receipt of the inspection decision, they must submit a written request to the tax authority detailing the reasons and postponed time for the tax authority to consider. Within five (05) working days from the date of receiving the request for postponement, the tax authority shall notify the organization, household, or individual about whether the postponement has been accepted or not.

The time for inspecting invoices at the premises or store of the organization, household, or individual shall not exceed five (05) working days from the start of the inspection. In necessary cases, the head of the tax authority may extend the inspection period once, with the extension not exceeding five (05) working days.

Within five (05) working days from the end of the inspection, the inspection team must prepare the Inspection Report.

The organization, household, or individual being inspected has the right to receive the Inspection Report, request an explanation of its contents, and reserve comments in the Inspection Report (if any).

e) Handling the Results of the Inspection

- At the latest five (05) working days from the date of signing the Inspection Report with the inspected organization or individual, the head of the inspection team must report the inspection results to the person who issued the inspection decision. In cases where administrative sanctions are required due to discovered violations, within ten (10) working days from the date of signing the report, the head of the tax authority must issue an administrative sanction decision. The inspected organization, household, or individual is obligated to comply with the handling of the inspection results.

- If the inspection reveals violations in the management and use of invoices leading to tax processing, depending on the nature and severity of the violation, the tax authority will issue a decision to inspect or audit taxes according to the provisions of the Law on Tax Administration, the Law on Audit, and the tax inspection and audit procedures.

Article 31. Inspection of Invoices

The inspection of invoices shall be combined with the inspection of tax law compliance at the taxpayer's premises.

Chapter VII

IMPLEMENTATION

Article 32. Effectiveness

1. This Circular takes effect from July 1, 2013. Circular No. 153/2010/TT-BTC dated September 28, 2010, and Circular No. 13/2011/TT-BTC dated February 8, 2011 amending and supplementing Circular No. 153/2010/TT-BTC dated September 28, 2010 are hereby abolished. All guiding contents on invoices in previous documents that contradict this Circular are also abolished. Other guiding documents on invoices that do not contradict this Circular remain valid.

2. This Circular includes 5 Appendices, Appendices 1 to 4 are mandatory, while Appendix 5 is for reference (non-mandatory).

Article 33. Responsibility for Implementation

1. Tax authorities at all levels shall be responsible for disseminating and guiding organizations, households, individuals engaged in business, non-business activities, and purchasers of goods and services to comply with the contents of this Circular, inspect and handle violations by organizations, households, and individuals using invoices.

2. Organizations, households, and individuals involved in activities related to printing, issuing, and using invoices shall fully implement the guidelines set out in this Circular.

During the implementation process, if there are difficulties, organizations and individuals are requested to promptly reflect to the Ministry of Finance for research and resolution./.