|E-invoice deployment centre (General Department of Taxation). Photo: Thùy Linh|
According to the General Department of Taxation, on February 24, 2022, the Ministry of Finance promulgated Decision No. 206/QĐ-BTC (Decision 206) on the application of e-invoices in 57 provinces and cities.
The Ministry of Finance also issued Document No.1799/BTC-TCT sent to the Provincial Party Secretary, Chairman of People’s Committees of provinces and cities on coordination in implementing e-invoices in accordance with regulations stated in the Law on Tax Administration No. 38/2019/QH14 and Decree No. 123/2020/ND-CP (Decree 123).
To ensure the consensus and support of all levels and branches in the locality when implementing e-invoices, the General Department of Taxation directed tax departments to conduct training and disseminate to subjects applying e-invoice following the roadmap or grouped according to the list of subjects expected to apply e-invoices with the code of the tax authority, and the list of subjects which do not have codes.
The training and dissemination of policies on e-invoices should be organised in appropriate forms, ensuring pandemic prevention following the requirements of each locality.
Regarding communication and support for subjects applying e-invoices, the General Department of Taxation requires tax departments to proactively coordinate with press agencies, newspapers, radio stations, television stations and branch/representative offices of the Vietnam Federation of Trade and Industry to organise dissemination and communication on the provisions of the law on e-invoices to all taxpayers in the area under their management. Tax authorities at all levels need to base on the roadmap for applying e-invoices to each target group in order to have appropriate and timely forms of communication and support through the system of 479 information channels.
Regarding the decentralization of support for organizations and individuals to apply e-invoices, the General Department of Taxation requires the e-invoice deployment centre of each tax department to only publish the hotlines of tax departments and tax branches in order to ensure that organizations and individuals in their management area will receive support when requested. The unit should avoid overloading the hotline of the General Department of Taxation so that the e-invoice deployment center of the General Department of Taxation could focus on supporting tax departments.
The General Department of Taxation also requested that the tax authority shall notify each taxpayer in the form of an email, which contains the notice of the taxpayer’s preparation of conditions for IT infrastructure to establish and transfer e-invoice data to tax authorities, sending e-invoices to buyers and other contents on management and use of e-invoices.
In case the taxpayer does not immediately satisfy the conditions to switch to using e-invoices as prescribed in Decree 123, the taxpayer should respond to the email sent by the tax authority mentioned above about continuing to use e-invoices following previous regulations (Decree No. 51/2010/ND-CP and guidance documents) and send a declaration of data on invoices and documents for goods and services sold, Form No. 03/DL-HĐDT issued together with Decree 123 from the next period of VAT declaration, the time of receiving the notice of the tax authority, until the end of June 30, 2022.
Strive to reach “coverage” of 100% of taxpayers before June 30
The General Department of Taxation guided that, based on the established list, the tax authority would develop a roadmap to receive and process the information on registration for using e-invoices, ensuring to achieve 70% of completion by the end of May 31, 2022 and strive for reaching 100% of the number of taxpayers, economic organizations, business households, and business individuals paying tax by the declaration method that are subject to the application of e-invoices as prescribed in Decree 123; ensure 100% of taxpayers, economic organizations, business households, and business individuals paying tax according to the declaration method are subject to the application of e-invoices as prescribed in Decree 123 by the end of June 30, 2022.
The General Department of Taxation also required tax departments to actively advise and report to Steering Committees in 57 provinces and cities directly under the Central Government. Accordingly, based on the principles, tasks and powers of the Steering Committee, the Standing Group for implementation, the e-invoice deployment centres in 57 provinces and centrally-run cities and Tax Department is responsible for advising, propose to develop a detailed plan to implement the application of e-invoices, report to provincial and city steering committees to direct the People’s Committees of districts, towns, provincial cities, centrally-run cities and departments and relevant branches in the locality to coordinate in mobilizing taxpayers to use e-invoices as prescribed.
At the same time, it is necessary to classify taxpayers, on that basis, to review and compile a list of taxpayers and organizations selling goods and providing services with the application of e-invoices without the tax authority’s code as prescribed in Clause 2 of Article 91 of the Law on Tax Administration; taxpayers should transfer e-invoice data following the summary table of e-invoice data as prescribed in Article 22 of Decree 123.
On the basis of excluding cases that have met the conditions for applying e-invoices without the tax authority’s code, the tax authority shall make a list of taxpayers and organizations that sell goods and provide services with the application of e-invoices having codes of the tax authority.
For subjects entitled to free use of e-invoices as prescribed at Point b, Clause 1, Article 14 of Decree 123, tax departments shall coordinate with local departments and agencies in determining cases where small and medium-sized taxpayers are eligible to free to use e-invoices with the tax authority’s code in order to report to the People’s Committee of the province or city with a written request to the Ministry of Finance. The identification of small and medium-sized enterprises should follow the provisions of Decree No. 80/2021/ND-CP dated August 26, 2021 detailing and guiding a number of articles of the Law on Support for Small and Medium Taxpayers.
Notably, for business households paying tax by the flat tax method, the General Department of Taxation guided that the tax authority shall guide to transfer the form of business households paying tax according to the method of declaring and registering the use of e-invoices in accordance with the regulations.
In case a household paying flat tax uses an e-invoice each time it is incurred, the tax authority shall guide the business household to submit a declaration of flat tax for 2022 following the regulations applicable to households paying flat tax. Business households paying flat tax should carry out procedures on requesting to issue e-invoice each time it is incurred as guided in Point 2, Clause 13, Decree 123 in order to provide to the customer.
For other business households and individuals who use e-invoices each time incurred, it is included: business individuals who do not regularly pay tax upon each arising; business households pay tax by the declaration method that stop or suspend business operations or are coerced by the tax authority by stopping the use of invoices. When a business household or individual sells goods or provides services that need invoices to be delivered to customers, they should carry out procedures on requesting to issue e-invoice each time it is incurred as guided in Point 2, Clause 13, Decree 123.
In order to meet the issuance of e-invoices with the tax authority’s code each time arising from April 2022 in accordance with the Decision of the Minister of Finance, the tax department needs to direct the local tax authorities to promptly implement provide guidance on the implementation of the e-invoice system under the guidance of the General Department of Taxation.