An electronic invoice with a tax authority’s authentication code is an electronic invoice that is granted an authentication code and authenticated invoice number by the tax authority through the invoice authentication code issuance system of the General Department of Taxation.
I. Users of e-invoices with tax authorities’ codes are specified in Article 12 of Decree 119/2018/ND-CP as follows:
– Enterprises, economic organizations and other organizations that are subject to high tax risks shall use e-invoices with tax authority’s code when selling goods or providing services, regardless of the value of each time. sell goods and provide services.
– Business households and individuals keep accounting records, regularly employ 10 or more employees and have a turnover of 03 (three) billion VND or more in the preceding year in the fields of agriculture, forestry, seafood, industry, construction or having a turnover of 10 (ten) billion VND or more in the preceding year in the field of commerce or service must use e-invoices with the tax authority’s code when selling goods. , providing services, regardless of the value of each sale of goods or provision of services. Business households and individuals that are not required but have made accounting books and, upon request, may also apply e-invoices with the tax authority’s code as prescribed.
– Households and individuals doing business in the fields of restaurants, hotels, retailing of modern medicines, retailing consumer goods, providing direct-to-consumer services in a number of areas with favorable conditions, will Pilot implementation of e-invoices with tax authority’s code is generated from cash registers connected to electronic data transfer with tax authorities from 2018. Based on the results of the pilot implementation, it will be deployed nationwide. country.
– Note: Business households and individuals do not meet the conditions to use e-invoices with the above tax authority’s code but need an invoice to deliver to customers or in the case of businesses or economic organizations. , other organizations that are approved by tax authorities to issue e-invoices for delivery to customers, shall be issued e-invoices with tax authority’s code by tax authorities for each time of arising and must declare and pay tax before the tax authority. Tax authorities shall issue e-invoices for each time they are incurred, according to Form No. 06 in the Appendix issued together with Decree 119/2018/ND-CP
Details can be viewed and downloaded here: Form No. 06 – Application for issuance of an electronic invoice with a tax authority’s code
II. In addition to the subjects using e-invoices with the tax authority’s code mentioned above, they will use e-invoices without the tax authority’s code:
An electronic invoice without a tax authority’s code is an electronic invoice sent by an organization selling goods or providing services to a buyer without the tax authority’s code, including the case where the invoice is generated from cash registers with an electronic data transfer connection to the tax authorities.
User object:
Enterprises doing business in the following fields: electricity; Petroleum; post and Telecommunication; air, road, rail, sea, water transport; Clean water; credit financing; insurance; medical; e-commerce business; supermarket business; Traders and businesses, economic organizations have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software system, invoicing software electronic response to make, look up electronic invoices,
III. Cases of free use of e-invoices with tax authorities’ codes:
The General Department of Taxation provides the service of e-invoices with the tax authority’s code without collecting money to businesses, economic organizations, business households and individuals in the following cases:
1. Small and medium-sized enterprises, cooperatives, households and individuals doing business in areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions;
2. Innovative start-up small and medium enterprises in accordance with the law and business households and individuals transforming into enterprises (except for enterprises specified at Point a of this Clause) within 12 months from the date of establishment enterprise;
3. Business households and individuals. Particularly, business households and individuals have a turnover of 03 (three) billion VND or more in the preceding year in the fields of agriculture, forestry, fishery, industry, construction or have a turnover of 10 years or more in the preceding year. (ten) billion VND or more in the field of commerce and services as prescribed in Clause 4, Article 12 of this Decree within 12 months from the month of application of the e-invoice with the tax authority’s code as prescribed at Point a of this Clause. Decree 119/2018/ND-CP;
4. Other small and medium-sized enterprises at the request of the People’s Committees of provinces and centrally run cities and regulations of the Ministry of Finance, except for enterprises operating in economic zones, industrial parks, and high-tech parks. ;
5. Other necessary cases to encourage the use of e-invoices shall be decided by the Ministry of Finance.
The General Department of Taxation shall perform or entrust an organization providing services on e-invoices to provide e-invoices with the tax authority’s code free of charge to the above subjects.
IV. Conditions for enterprises to be registered to use authentic invoices
Enterprises meeting the following conditions may register to use authentic invoices:
– An enterprise that has been granted a tax code and is operating.
Having a digital certificate as prescribed by law. The digital certificate must contain the enterprise’s tax identification number and be valid.
– Operating in an area with access to and using the Internet.
According to Article 14 of Decision 1209/QD-BTC stipulating the pilot use of e-invoices with authentication codes of tax authorities
