The government issued Decree No. 119/2018/ND-CP on electronic invoices (e-invoices) on September 12, 2018. Implementing the government policy, the Ministry of Finance issued Circular No. 68/2019/TT-BTC on September 30, 2019, guiding the implementation of a number of articles of Decree No. 119/2018/ND-CP that stipulate e-invoices when selling goods and providing services. Based on the provisions of Decree No. 119/2018/ND-CP and Circular No. 68/2019/TT-BTC, on May 11, 2020, the General Department of Taxation issued Decision No. 635/QD-TCT regulating e-invoice data components and methods of e-invoice data transmission with tax authorities.
According to Article 151 of the Law on Tax Administration No. 38/2019/QH14 that regulates, "The regulation on e-invoice documents of this law takes effect from July 1, 2022; encouraging agencies, organizations, and individuals to apply the regulation before July 1, 2022." The government issued Decree No. 123/2020/ND-CP on receipts and it was reviewed, completed and supplemented on the basis of the provisions of Decree No. 119/2018/ND-CP. Accordingly, e-invoice has 2 forms: e-invoice with or without the tax authority's code, which is made according to the data standard format that is prescribed by the tax authorities. All invoices must be sent to the tax authorities immediately after they are made or sent periodically.
According to the provisions of Chapter IV of Decree No. 123/2020/ND-CP, the General Department of Taxation is responsible for establishing, collecting, processing, and managing the invoice and document information system. Therefore, the General Department of Taxation said that it is necessary to establish and deploy e-invoice management application software at tax authorities to carry out the mentioned tasks.
According to the General Department of Taxation, the goal of deploying e-invoices is to bring lots of benefits to people and enterprises, such as saving time and transportation costs, preserving invoices, and reducing administrative procedures. In addition, the implementation of e-invoice management application software will help tax authorities promptly process and analyze information in order to prevent enterprises that do not pay tax, overcome the situation of counterfeiting invoices, build a healthy business environment for enterprises, promote the development of e-commerce, etc.
E-invoices replace paper invoices in goods transactions. This service will help the tax authorities’ management be carried out towards modernization and application of information technology to contribute to modern tax administration to meet the requirements of the government on e-Government and digital transformation orientation.
The General Department of Taxation will establish an application software to manage e-invoices to meet Decree No. 123/2020/ND-CP and Circular No. 23/2021/TT-BTC including: e-invoices for taxpayers: assisting sellers in making registration declarations to use e-invoices; providing e-invoices with the tax authority's code; establishing information related to alcohol and tobacco electronic stamps; supporting buyers, sellers, and related organizations to look up e-invoice information and notifications from tax authorities; providing information, notices about e-invoices, user manuals, support e-invoice information, supporting e-invoice establishment, looking up e-invoice. The e-invoice data processing module supports the tax authorities in receiving and processing registration declarations, changes of information in using e-invoices, e-invoices with and without the tax authority's code, error e-invoice notifications, tobacco and alcohol e-stamps, and other reports and notices.
The General Department of Taxation receives e-invoice data from e-invoice service providers or enterprises or organizations that are directly connected with tax authorities. The information management module supports the portal to control the registration for using e-invoices, check information, and manage the risks associated with e-invoices. The application also supports taxpayers' ability to look up information about e-invoices on smartphones. The message management module provides information and notifications about e-invoices through short message services (SMS) to taxpayers.
Upgrading and expanding centralized e-signing applications for the tax sector and e-tax services to meet the implementation of e-invoices.
Deploying software for e-invoice management, centralized e-signing, and e-tax services for the General Department of Taxation, 63 tax departments, and tax branches.
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