From July 1, 2022: E-invoice to cover nationwide

From July 1, 2022: E-invoice to cover nationwide 20/06/2022 04:40:00 255

Font-size:A- A+
Contrast:Increase Decrease

According to the General Department of Taxation, all taxpayers using invoices as prescribed in Decree No. 51/2010/ND-CP will switch to using electronic invoices in accordance with the Law on Tax Administration and the Decree No. 123/2020/ND-CP by July 1st 2022. As approved by the Ministry of Finance, coverage of e-invoices is implemented in 2-phases roadmap: Phase 1 from November 21st 2021 at 6 provinces and cities (including Hanoi, Ho Chi Minh City, Hai Phong, Quang Ninh, Binh Dinh, Phu Tho) and Phase 2 from April 2022 at the rest 57 provinces and cities.

Changing the way of serving people

Implementation of e-invoices is a key and important task, contributing to promoting digital transformation at businesses as well as financial agencies towards implementation of E-Government strategy, according to the General Department of Taxation. Implementation of e-invoices is a great breakthrough for the taxation sector, contributing to change the sector’s ways of serving people, management, and implementation organization towards automation in order to reform administrative procedures, create favorable condition, reduce costs and increase productivity for businesses, meanwhile transforming the way of invoices management and utilization in production and business activities, promoting e-commerce development and helping to save costs for business and society.

In order to successfully implement e-invoice, the Ministry of Finance and the General Department of Taxation have gradually prepared necessary facilities as well as technical infrastructure: Issuing detailed implementation plans; mobilizing resources of the entire political system in provinces and cities across the country participating in direction and implementation; establishing E-invoice operation and support center at the General Department of Taxation to receive, guide and promptly respond to requests arising during the implementation process; making connections with organizations providing e-invoice receiving, transmitting and storing services; propagating and disseminating policies, regulations on as well as benefits of applying e-invoices; training on management policies and procedures for both tax officers and taxpayers.

The Ministry of Finance directs the General Department of Taxation and Tax Departments to receive and promptly process enterprises' declarations of e-invoices registration; receive and issue codes for invoices of enterprises subject to coded e-invoices; receive data of un-coded e-invoices,... The General Department of Taxation and its departments organize to receive, guide and support enterprises to handle problems through hotlines and e-support channels, chatbot, at the same time, ensuring stable 24/7 administration and operation of e-invoice system without affecting tax payers’ production and business activities.

The General Department of Taxation cooperates with e-invoice service providers to complete solutions, connections, transmission-receipt for e-invoice data; especially the design, construction and implementation of e-invoice system at taxation office on technology 4.0 platform, big data system to help handle large number of invoice transactions flexibly and securely.

Coverage of e-invoices

According to the General Department of Taxation, as of May 24, 2022, specific results have been achieved in e-invoices implementation as follows: Number of taxpayers registering and shifting to use e-invoices under Decree No. 123/2020 /ND-CP and Circular No. 78/2021/TT-BTC reached the rate of 100% at 6 provinces and cities in Phase 1, and 309,243 enterprises at the rest 57 provinces and cities in Phase 2 (accounting for 83.6% of total enterprises nationwide).

Number of business individuals paying taxes under declaration method reached the rate of 100% in both Phase 1 at 6 provinces and cities and Phase 2 at the rest 57 provinces and cities (total 30,489 business individuals).

Accumulated, 764,314 enterprises nationwide (accounting for 92.6% of the total number of enterprises) and 52,778 business households and individuals paying taxes under declaration method have registered and shifted to use e-invoices according to Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC.

The total number of invoices received and processed by taxation authority since beginning of implementation until May 24, 2022 reaches 318,401,123 invoices, including: 106,414,378 of coded invoices, 41,347,907 of un-coded invoices with full data sent to taxation authority, 170,588,512 of un-coded invoices sent to taxation authority in form of summary table.

Promoting propaganda

Targeted that all taxpayers using invoices as prescribed in Decree 51/2010/ND-CP shall switch to using e-invoices in accordance with the Law on Taxation Administration and Decree No. 123/2020/ND-CP, implementation of e-invoices nationwide requires the involvement of agencies, organizations, sectors, branches in whole country and of entire society. The General Department of Taxation has submitted to the Ministry of Finance for issuance of the Official Letter No. 10847/BTC-TCT dated September 20, 2021 and Official Letter No. 1799/BTC-TCT dated February 24, 2022 sent to the Provincial and City People's Committees, Party Committees on coordination for e-invoices implementation, proposing to establish Steering Committees, Standing Groups and close coordination among departments, agencies in propaganda on the benefits and implementation plan of e-invoices. As result, phase 1 has been successfully implemented and phase 2 will be completed according to the set plan.

E-invoice is a new type of invoice and many taxpayers still do not fully understand the implementation content and benefits thereof. The Taxation sector determines propaganda as an important content to be implemented right from preparation period, and then carries out propaganda in various forms as on television, leaflets, open letters from tax authorities, posters, etc. Such widespread propaganda has helped taxpayers grasp on e-invoices and coordinate with tax authorities during implementation process.

According to the provisions of the Tax Administration Law, Decree No. 123/2022/ND-CP, the taxpayers using e-invoices are very diverse and subject to various different economic types and management methods. The General Department of Taxation has directed taxation departments to review and develop implementation plans for different types of taxpayer to ensure implementation efficiency without affecting taxpayer’s production and business. At the same time, the taxation sector has mobilized maximum resources for e-invoice implementation and supporting taxpayers; launched an emulation movement in the whole sector, thereby creating a great motivation to promote e-invoices implementation at the tax office.

Considering different socio-economic condition of geographical areas nationwide upon implementation of e-invoice, the taxation sector actively coordinates with e-invoice service providers to arrange and allocate proper resources for implementation, conducts trainings, propagate and support taxpayers, especially pay attention in rural, remote and isolated areas…

The Taxation sector identifies timely support to taxpayers as major issue during e-invoice implementation, therefore, establishes Operation Centers at the Head Office of General Department of Taxation and 63 departments, problem-solving groups at each sub-department to quickly grasp and help handle problems and difficulties for taxpayers in the implementation.

Since beginning of implementation, The Ministry of Finance directs the General Department of Taxation and Tax Departments to receive and promptly process enterprises' declarations of e-invoices registration; receive and issue codes for invoices of enterprises subject to coded e-invoices; receive data of un-coded e-invoices,... The General Department of Taxation and its departments organize to receive, guide and support enterprises to handle problems through hotlines and e-support channels, chatbot, at the same time, ensuring stable 24/7 administration and operation of e-invoice system without affecting tax payers’ production and business activities.

During implementation, the General Department of Taxation cooperates with e-invoice service providers to complete solutions, connections, transmission-receipt for e-invoice data; especially the design, construction and implementation of e-invoice system at taxation office on technology 4.0 platform, big data system to help handle large number of invoice transactions flexibly and securely.

The General Department of Taxation said, issuing a QR code for e-invoice is very fast, taking only about 1/10 of a second. The integration of QR code into payment system has also been implemented. Fraud of e-invoices will reduce as these invoices shall be tracked on the system and analyzed by the tax authority for signs of crime using artificial intelligence.

Identifying propaganda as an important content, the Taxation sector places great attention on it right from pre-implementation stage, coordinates with local departments and agencies to propagandize in various forms, thus, contributing to the successful implementation of e-invoice nationwide.

(Võ Thu Hằng)

Voted

Voting Score
0 / 5
0 votes
5
0%
4
0%
3
0%
2
0%
1
0%