Regulations on the Latest Notification of Electronic Invoice Issuance

Is it necessary to make an invoice issuance notification according to Circular 78? Procedures for registering to use electronic invoices. Documents & procedures for notification of electronic invoice issuance.

Is it necessary to make a notification of electronic invoice issuance according to Circular 78?

According to current law, from July 1, 2022, individuals and organizations are required to use electronic invoices (E-invoices), officially ending the use of paper invoices. Regulations on procedures that need to be performed before starting to use invoices have also changed accordingly, specifically:

• Previously: Pursuant to Article 7, Circular 32/2011/TT-BTC, organizations that create electronic invoices must prepare and send a notice of invoice issuance to the direct tax authority as prescribed before starting to use invoices for providing services and selling goods;
• Currently: Pursuant to Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC, the regulations on notification of invoice issuance have been abolished. Taxpayers only need to register to use electronic invoices according to Form No. 01/DKTĐ-HDĐT Appendix IA issued with Decree 123 with the tax authority.

In summary, currently, individuals, businesses, and business organizations when using electronic invoices according to Circular 78 and Decree 123 only need to register to use electronic invoices, without having to go through the procedure of notifying invoice issuance as before. 

See also: 

>> Regulations on electronic invoices – Details according to Decree 123 and Circular 78;

>> Notes on electronic invoices – Details according to Tax Administration Law 38 and Circular 78.

Instructions for registering to use electronic invoices for the first time

To register to use electronic invoices for the first time according to Decree 123 and Circular 78, you can proceed in turn according to the following 4-step process:

➧ Step 1: Prepare an electronic invoice registration form according to form No. 01/DKTĐ-HĐĐT and send it to the tax authority.

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

➧ Step 3: Within a maximum of 1 working day from the date of receiving the request for registration to use electronic invoices, the tax authority will send a notification of the results of the registration to use electronic invoices according to regulations. At this time, the taxpayer proceeds to:

• Issue invoices according to the new form prescribed in Circular 78/2021/TT-BTC and Decree 123/2020/ND-CP (if the tax authority sends a notice of acceptance);
• Adjust and supplement the declaration content according to the tax authority’s notice and re-register to use electronic invoices from the beginning (if the tax authority sends a refusal notice). 

➧ Step 4: Proceed to cancel the old invoice and at the same time make a report on the settlement of the use of the new invoice.

>> See details: Instructions for registering to use electronic invoices – With illustrations.

Electronic invoice registration service at Online Accounting

To help businesses, organizations or individuals simplify the process and speed up the registration procedure for using electronic invoices with tax authorities, Online Accounting currently provides the first-ever registration service for electronic invoices SInvoice Viettel, Mobifone Invoice and EasyInvoice nationwide with:

• Package price from only 143,000 VND (including VAT);
• Commitment to no additional costs;
• Ensure proper and complete compliance with relevant current legal regulations: Circular 78, Decree 123, Tax Administration Law No. 38…;
• 100% free consulting support on related issues such as how to create, print invoices, how to export, cancel invoices…;
• 24/7 technical support throughout the process of customers using electronic invoices via Zalo, phone…

>> See details: Electronic invoice quotation – Viettel, Easyinvoice and Mobifone. 

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Information on procedures for notifying the issuance of electronic invoices according to Circular 32

Previously, when having to carry out procedures to notify the issuance of electronic invoices, individuals and organizations needed to do the following: 

1. Notification file for first-time online issuance of electronic invoices

2. Procedures for notifying the first issuance of electronic invoices online

The sequence of steps to notify the first issuance of electronic invoices online is as follows:

2.1. Notice of invoice issuance on HTKK

➧ Step 1: The enterprise downloads and installs the latest version of the HTKK declaration support software on the computer. Then, log in to the HTKK software as shown below.

➧ Step 2: Fill in all information in the fields below (fields marked with (*) are required) ➞ Click “Record”.

➧ Step 3: Go to “Invoice” ➞Select “Invoice issuance notice (TB01/AC)”.

When the system displays the “Select tax period” item, select “Agree”.

➧ Step 4: Fill in all the information on the TB01/AC declaration form below completely and accurately ➞ Click “Save” ➞ “Export” ➞ “Export XML” ➞ “Export”.

Note:

• Invoice code, invoice type name, model number, symbol, printing enterprise/software provider enterprise must be recorded exactly as on the invoice form the enterprise purchases from the supplier;
• The invoice start date will be at least 2 days after the invoice issuance notice date.

After completion, the enterprise receives the XML file “Invoice issuance notice (TB01/AC)” as shown below. The output file will be saved in the folder “HTKK-TERP”, the enterprise can check in the C drive of the computer.

2.2. Register to submit electronic invoice issuance notification online

(*): These 2 files must be included in 1 copy in word format (called the invoice issuance notification attachment).

Enterprises access the website https://thuedientu.gdt.gov.vn, log in with the enterprise’s tax code and password, then perform the following steps:

➧ Step 1: Select “Tax declaration” ➞ Select “Register declaration”. In the “Invoice notification” section, select “Invoice issuance notification”.

➧ Step 2: Select “Tax declaration” ➞ “Submit XML declaration” ➞ Click “Select declaration file” and download the file “Notice of electronic invoice issuance form TB01/AC” that has just been rendered in XML format above ➞ Select “Electronic signature” ➞ Click “Submit declaration”.

➧ Step 3: Next, go to “Search” ➞ Select “Declaration” ➞ Select “Search” ➞ Send the appendix to download the word file including the invoice template and the enterprise’s decision to use electronic invoices. 

So you have completed the step of submitting the electronic invoice issuance notification. You can track the status of your company’s invoice issuance notification by: Go to “Search” (1) ➞ Select “Declaration” ➞ Select “Search” and see whether the application has been accepted or not in the “Status” section.

3. Look up the results of the notification of electronic invoice issuance

2 days after the enterprise submits the invoice issuance notice to the tax authority, to check whether the invoice has been issued, the enterprise accesses the invoice information lookup website of the General Department of Taxation and sees if the invoice has complete information (if yes, it is allowed to be used):

• Select “Issue notification information” ➞ Select “Invoice” ➞ Select “Organization, individual”, then enter full information of tax code, issue date, verification code as shown below and press search. The system will return the following results:

• Click on the box below the “Release Date” section, the enterprise will receive a full approval notice from the Tax Department as shown below:

Next, the business needs to contact the electronic invoice provider and request to change the status in the “Invoice issuance notification” section of the software to “Effective”. Once completed, the business can proceed to issue electronic invoices.

4. Create a second electronic invoice issuance notice

If the enterprise has successfully issued an electronic invoice for the first time, the procedure will become much simpler from the second time onwards. Specifically, if the current invoice form is still used and there are no changes, the enterprise only needs to purchase more invoices and issue an issuance notice.

After 2 days (excluding Saturday and Sunday), the business conducts a search as instructed above to check the results.

Questions related to notification of issuance and registration for use of electronic invoices

1. Are paper invoices still used?

No. According to Decree 123, paper invoices can only be used until June 30, 2022. At present, paper invoices are no longer used. 

2. When is it mandatory to use electronic invoices?

From July 1, 2022, individuals and organizations are required to use electronic invoices. 

>> See more: Latest regulations on electronic invoices.

3. Is it necessary to make an invoice issuance notice according to Circular 78?

No. Currently, individuals, businesses, and business organizations when using electronic invoices according to Circular 78 and Decree 123 only need to register to use electronic invoices, without having to go through the procedure of notifying invoice issuance as before. 

4. How to register to use electronic invoices for the first time?

The process of registering to use electronic invoices includes the following 4 steps: 

• Step 1: Prepare a declaration to register for using electronic invoices according to regulations and send it to the tax authority; 
• Step 2: The General Department of Taxation will send the taxpayer an electronic notice of receipt of the application for registration to use electronic invoices via the email address registered with the tax authority;
• Step 3: Within a maximum of 1 working day from the date of receiving the request for registration to use electronic invoices, the tax authority will send a notification of the results of the registration to use electronic invoices according to regulations. At this time, the taxpayer will issue invoices according to regulations (if receiving a notification of acceptance) or adjust and supplement the declaration content according to instructions (if receiving a notification of rejection); 
• Step 4: Proceed to cancel the old invoice and at the same time make a report on the settlement of the use of the new invoice.

>> See details: How to register to use electronic invoices – With illustrations.

5. What is the current valid electronic invoice registration form?

The current valid electronic invoice registration form is form No. 01/DKTĐ-HDĐT Appendix IA issued with Decree 123.

>> FREE DOWNLOAD: Form No. 01/DKTĐ-HĐĐT.

6. Where to register to buy electronic invoices?

fdiinvietnam.com currently provides the service of registering to use electronic invoices SInvoice Viettel, Mobifone Invoice and EasyInvoice for the first time nationwide with a quote from only 143,000 VND.

>> See details: Electronic invoice service – Viettel, Easyinvoice and Mobifone.

Call us at 0978 578 866 (North) , 033 9962 333 (Central) or 033 9962 333 (South) for support.