Register to use electronic invoices – Decree 123, Circular 78

Instructions for registering to use electronic invoices online & converting electronic invoices (with or without tax authority code) according to Decree 123 – Circular 78.

I. Regulations on electronic invoices when registering for use according to Decree 123 and Circular 78

• On November 21, 2021, the General Department of Taxation began deploying the new electronic invoice (E-invoice) system. Taxpayers can register to use it through the General Department of Taxation’s E-invoice system or through an organization providing E-invoice solutions that has been registered and approved to transmit data to the General Department of Taxation;
• The tax authority will send a notice of the time of converting to electronic invoices according to Circular 78/2021/TT-BTC to taxpayers via the email of the business that has registered to receive information with the tax authority;
• Taxpayers are responsible for converting invoices in accordance with regulations or can proactively register for electronic invoices for use.

Reference:  Circular 78 & Decree 123 regulating electronic invoices

II. Instructions for registering to use electronic invoices online according to Decree 123 and Circular 78

The 4 steps for declaring and registering to use electronic invoices according to Decree 123 and Circular 78 are prescribed in the following order:

➤ Step 1. Prepare a declaration form according to form No. 01/DKTĐ-HĐĐT Appendix IA issued with Decree 123 and send it to the tax authority to register for the use of electronic invoices.

In this step, you will choose to use a free invoice or a service fee, with specific regulations as follows:

1. Free use of invoices with or without tax authority codes

Enterprises and organizations will register to use free electronic invoices according to form 01/DKTĐ-HĐĐT directly on the electronic invoice system of the General Department of Taxation if they meet the conditions under Article 14, Decree 123/2020/ND-CP as follows:

• Small and medium enterprises, household businesses in areas with difficult or extremely difficult conditions;
• Other small and medium enterprises as requested by the People’s Committee of the province or centrally-run city send to the Organizing Committee, except for enterprises operating in economic zones, industrial zones, and high-tech zones.

Steps to make a registration declaration using form 01/DKTĐ-HĐĐT on the tax authority’s electronic invoice system http://hoadondientu.gdt.gov.vn/ include:

    a. Fill in business information including: tax code, taxpayer name, tax authority code, tax authority, contact person, contact address, contact phone number, email;

    b. Indicator 1: Select the “Invoice form” that the business applies. 

Invoices with tax authority codes or invoices without tax authority codes must pay for the service or are free, as shown below;

    c. Indicator No. 2: Select “Form of sending data to tax authorities”;

Pursuant to Article 14, Decree 123/2020/ND-CP, cases do not have to pay service fees within 12 months from the date of starting to use electronic invoices with tax authority codes.

 

    d. Indicator No. 3: Select “Electronic invoice data transfer method” to apply electronic invoices, specifically:

>> “Transfer the full content of each invoice” to subjects not covered by Point a, Clause 3, Article 22 of Decree 123/2020/ND-CP;

>> Apply “Transfer according to the summary table of electronic invoice data” according to Point a1, Clause 3, Article 22, Decree 123/2020/ND-CP for the following cases:

➡Service providers in the fields of: post and telecommunications, insurance, banking and finance, air transport, securities;

➡Goods sold are electricity and clean water if there is information about the customer code or tax code of the customer.

    e. Indicator No. 4: Select “Type of invoice used”;

Depending on the business’s declaration method or the type of invoice that the business needs to register, choose the type of invoice to use:

>> By deduction method: Select “Value added tax invoice”;

>> Direct method: Select “Sales invoice”;

>> Other types of invoices: Choose according to your business needs.

    f. Indicator No. 5: “List of digital certificates used”;

>> Download HDDT-Plugin software;

>> Insert the digital signature and click on the ⊕ sign to update the digital signature information.

    g. Fill in all information in “Place name”, date and signature of the taxpayer;

    h. Sign and submit the declaration.

2. Use invoices with or without codes from tax authorities with service fees

Enterprises, organizations, and business households that do not meet the conditions under Article 14 of Decree 123/2020/ND-CP must proactively contact intermediary organizations that provide registered and approved e-invoice solutions to transmit data to the General Department of Taxation to register to use or convert old e-invoices according to Circular 78/2021/TT-BTC.

Reference: List of organizations providing electronic invoice solutions.

➤ Step 2: The General Department of Taxation will send an electronic notice of receipt of the application for registration to use electronic invoices to the taxpayer via the email address registered with the tax authority;

➤ Step 3: Within 1 working day (from the date of receiving the request for registration to use electronic invoices), the tax authority is responsible for sending a notice of acceptance or non-acceptance of the registration to use electronic invoices according to form No. 01/TB-DKDT Appendix IB issued with Decree 123, in which:

• In case the tax authority sends a notice of acceptance: The taxpayer shall issue an invoice according to the new form prescribed in Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC;
• In case the tax authority sends a notice of non-acceptance: The taxpayer shall supplement and adjust the content according to the notice of the tax authority and re-register according to the above steps.

➤ Step 4: Cancel the old invoice and make a report on the settlement of the new invoice usage situation

• After receiving the tax authority’s acceptance notice on the use of electronic invoices, the enterprise must make a notice of invoice cancellation according to form TB03/AC including: paper invoices, printed invoices, printed invoices issued under Decree 51/2010/ND-CP, electronic invoices issued under Circular 32/2011/TT-BTC;
• At the same time, the enterprise makes a report on the settlement of the use of BC26/AC invoices and submits it electronically to the tax authority;
• Invoice cancellation records are kept at the enterprise, including:

>> Invoice cancellation record;

>> Minutes of inventory of invoices to be canceled;

>> Decision to establish an invoice cancellation council;

>> Invoice cancellation notice according to form TB03/AC submitted via electronic system.

FREE DOWNLOAD: Invoice Cancellation Form

III. Some frequently asked questions when registering to use electronic invoices online