1. What is an Electronic Invoice (E-Invoice)?
Answer:
An e-invoice is an invoice with or without a tax authority’s code presented in the form of electronic data made by an organization or individual selling goods or providing services by electronic means to record information on selling goods or providing services in accordance with the law on accounting and tax, including the case where the invoice is generated from cash registers with an electronic data transfer connection with the tax authority.
2. Since when has the e-invoice been implemented?
Answer:
Mandatory time to switch to using e-invoices nationwide from July 1, 2022. In Lam Dong, implementing the conversion to use e-invoices according to the provisions of Article 60 – Decree 123/2020/ND-CP dated October 19, 2020 from April 21, 2022.
3. Are there many options for using e-invoices?
Answer: there are 02 options
– Use e-invoices;
– Or use the e-invoice with the tax authority’s code generated from the cash register.
4. Is it currently possible to use the e-invoice with the tax authority’s code from the cash register?
Answer:
On December 15, 2022, the General Department of Taxation officially announced the E-Commerce Portal and the E-Invoice Program created from the cash register.
5. Is it easy to register to use an e-invoice with a tax authority’s code generated from the cash register?
Answer:
The registration of using e-invoices with the tax authority’s code generated from the cash register is very simple, taxpayers only need to tick the item “Invoice with code generated from the cash register” on the declaration of change of information using e-invoice according to Form No. 01/DKTD-HDDT – Decree No. 123/2020/ND-CP sent to the tax authority to be able to use e-invoices with the tax authority’s code generated from the cash register through the solution provider.
6. Who provides the solution to register using the e-invoice with the tax authority’s code generated from the cash register and how to contact them?
Answer:
– The solution to register the use of e-invoices with the tax authority’s code generated from the cash register is implemented through e-invoice service providers;
– The entire list of e-invoice service providers is publicly posted on the website of the General Department of Taxation, for taxpayers to easily search and select.
7. Which fields should taxpayers choose to use e-invoices with tax authority’s code generated from cash register?
Answer:
E-invoices with the tax authority’s code generated from the cash register is the optimal choice for all businesses, households and individuals doing business paying tax by the declaration method and providing goods and services directly to consumers according to the business model of a Trade Center; supermarket; retailing of consumer goods; food and beverages; restaurant; hotel; retailing of modern medicines; entertainment services, gold and silver business and other services.
8. Why should buyers of goods and services have the habit of getting an e-invoice with a tax authority’s code generated from the cash register?
Answer:
– To be protected in case of force majeure;
– To prove ownership, right to use goods (unless required by law to register ownership rights);
– To participate in the “Lucky Invoice” Program.
9. When should a seller or service provider make an e-invoice?
Answer:
When selling goods or providing services, the seller must make an e-invoice to deliver to the buyer regardless of the value each time. In case the seller uses the cash register, the seller registers to use the e-invoice with the tax authority’s code generated from the cash register to deliver to the buyer.
10. Is it possible for the seller or service provider to not make an e-invoice right away but wait until the next day (Saturday, Sunday, etc.) to make the e-invoice?
Answer:
In case the seller or service provider does not make an e-invoice right away but waits until the next day (Saturday, Sunday) to make an e-invoice, it is an administrative violation of invoices and records (Details on handling of violations are in questions 17,18,19 and 20).
11. How to sell goods and provide services while still making e-invoices at the right time?
Answer:
If you choose to use an e-invoice with the tax authority’s code generated from the cash register, taxpayers can make an e-invoice with the tax authority’s code generated from the cash register and deliver it to the customer at any time, including after hours, late at night or rush hour.
12. What are the benefits of using an e-invoice with tax authority’s code generated from cash register for sellers and service providers?
Answer:
– E-invoices can be immediately issued to customers even after hours or late at night because the invoice printed from the cash register connected to data transfer with the tax authority is the e-invoice with the tax authority’s code as prescribed;
– Does not require digital signature;
– Fewer mandatory criteria than e-invoices;
– Be more proactive in correcting errors created by e-invoices from the cash register sent at the end of the day without having to send each invoice like an invoice with a regular code;
– At a point of sale, it is possible to set up many cash registers according to regulations to quickly and conveniently issue e-invoices to customers.
– Better meet the requirements of customers who need an invoice to participate in the prize because the information on the e-invoice from the cash register has an additional field of information about National ID/Citizen ID card in case the buyer does not have a tax code or does not remember the tax code.
13. What benefits does the buyer get when receiving the e-invoice with the tax authority’s code generated from the cash register?
Answer:
– Buyers can receive e-invoices with tax authority’s code generated from the cash register immediately upon payment, convenient to participate in the “Lucky Invoice” Program;
– Expenses for purchase of goods and services using e-invoices with tax authority’s code generated from cash register are determined as expenses with sufficient legal invoices and documents when determining tax obligations.
14. What is the “Lucky Invoice” program?
Answer:
Is a program made from the scheme of drawing and randomly selecting e-invoice numbers to encourage buyers to have the habit of taking invoices when buying goods and services; When using an e-invoice with a tax authority’s code, an e-invoice with a tax authority’s code is generated from a cash register connected to electronic data transfer with the tax authority.
15. Who participates in the “Lucky Invoice” Program?
Answer:
Subjects eligible to participate in the program “Lucky Invoice” are all e-invoices with tax authority’s code (including invoices generated from cash registers) whose buyers are individuals or business households.
16. Conditions to participate in the “Lucky Invoice” Program?
Answer:
Buyers who are individuals or business households when buying goods and services need to ask the seller to make an e-invoice with the tax authority code (including e-invoice with tax authority’s code generated from cash register) according to the information provided by the buyer to participate in the “Lucky Invoice” program.
17. Handling the case of not making invoices when providing goods and services?
Answer:
– A fine ranging from 500,000 VND to 1,500,000 VND shall be imposed for failure to issue invoices for goods and services used for promotion, advertising, or samples; goods and services used for giving, gifting, exchanging, paying as wages for employees.
– A fine ranging from 10,000,000 VND to 20,000,000 VND shall be imposed for failing to issue invoices for the sale of goods or providing services to buyers according to regulations and forcing to issue invoices according to regulations when requested by buyers.
18. Handling the case of making invoices at the wrong time when providing goods and services?
Answer:
– A warning will be imposed when the invoice is issued at the wrong time but does not lead to late performance of tax obligations and there are extenuating circumstances.
– A fine ranging from 3,000,000 VND to 5,000,000 VND shall be imposed for making invoices at the wrong time but not leading to late performance of tax obligations.
– A fine ranging from 4,000,000 VND to 8,000,000 VND shall be imposed for making invoices at the wrong time as prescribed.
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