Enterprises, economic organizations, other organizations, business households and individuals must convert to using electronic invoices from July 1, 2022. So, what is the right way to register to use e-invoices?
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Let MVA Vietnam guide customers and businesses the steps to register and use e-invoices properly.
Step 1. Register to use e-invoices
Enterprises register to use e-invoices using Form No. 01/ DKTD-HDĐT Appendix IA issued together with Decree 123/2020/ND-CP ; according to the following rules:
– For enterprises, economic organizations, other organizations, business households and individuals who are not subject to stopping the use of invoices (according to Clause 1, Article 16 of Decree 123/2020/ND-CP ): implement register to use e-invoices through an e-invoice service provider.
-In case of using e-invoices with the tax authority’s code without paying for services, they can register to use e-invoices through the portal of the General Department of Taxation or service providers. E-invoices are authorized by the General Department of Taxation to provide e-invoice services with the tax authority’s code without paying for the service.
– In case the enterprise is an organization that connects and transfers e-invoice data in the form of sending it directly to the tax authority, it shall register to use e-invoices through the portal of the General Department of Taxation.
Step 2. The General Department of Taxation sends an electronic notice on the receipt of registration of electronic invoices
The portal of the General Department of Taxation sends an electronic notice on the receipt of registration for the use of e-invoices:
– Through the e-invoice service provider in case of registration of using e-invoice through the e-invoice service provider; or
– Directly via email (email) in case of registration of using e-invoices directly at the web portal of the General Department of Taxation.
Step 3. The Tax Authority sends an electronic notice about the registration to use e-invoices
Within 01 working day from the date of receipt of registration for use of e-invoices , the tax authority shall send an electronic notice to the e-invoice service provider or send an e-invoice service provider. direct electronic notification to enterprises, economic organizations, other organizations, business households and individuals of the acceptance or non-acceptance of registration for the use of e-invoices.
Note: In case an enterprise or economic organization registers to transfer e-invoice data in the form of sending it directly to the tax authority, the tax authority will issue a notice of acceptance of registration for the use of e-invoices but have not yet coordinated with the tax authority. The General Department of Taxation regarding technical infrastructure configuration, connection testing, data transmission and reception, within 05 working days (from the date the tax authority sends the notice), the organization needs to prepare to meet all the conditions for the infrastructure. technical floor and notify the General Department of Taxation for coordination. The implementation time is within 10 working days from the date the General Department of Taxation receives the request of the enterprise or organization.
– In case the test results of connection, transmission and reception of data are successful, the enterprise or organization shall send e-invoice data in the form of sending it directly to the tax authority.
– In case after 05 working days from the date the tax authority sends the notice, the enterprise or organization fails to notify the General Department of Taxation to coordinate the connection or the results of the connection test, data transmission and reception fail. , enterprises and organizations change their registration for using e-invoices and transfer data through the organization to connect, receive, transmit and store e-invoice data with tax authorities.
Step 4. Handling old invoices
From the time the tax authority accepts the registration for the use of e-invoices, enterprises, economic organizations, other organizations, business households and individuals must stop using e-invoices that have been announced in accordance with law. According to previous regulations, destroy paper invoices that have been announced but have not been used (if any).
Step 5. Change the content of registration information for using e-invoices (if any)
In case there is a change in the information registered to use e-invoices, the enterprise, economic organization, other organization, business household or individual shall change the information and send it back to the tax authority according to Form No. 01/DKTD-HDĐT Appendix IA promulgated together with Decree 123/2020/ND-CP via the website of the General Department of Taxation or through an e-invoice service provider, except in case of discontinuation of use. e-invoices as prescribed in Clause 1, Article 16 of this Decree .
Note:
– On a monthly basis, the tax authority directly managing it will review the users of the e-invoice with the code of the tax authority without paying for the service and send a notice to the subjects to notify the transfer. switch to using e-invoices with the tax authority’s code through an e-invoice service provider and change the information on using e-invoices with the tax authority’s code .
– For the cases of applying e-invoices without the tax authority’s code, the tax authority directly managing the tax authority periodically conducts a review to notify if they are subject to switching to using an e-invoice with the tax authority’s code to register the use of e-invoices with the tax authority’s code according to the above instructions.
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