This article shares the procedure for printing and notifying the first invoice issuance for newly established businesses as well as accountants who are not clear about this issue.
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Subjects ordering value added invoice printing
Enterprises established and registered to declare value added tax according to the deduction method are allowed to print value added invoices.
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Procedures for printing invoices for the first time
From June 12, 2017, according to Circular 37/2017/TT-BTC:
“Within 02 working days from receiving the request of the organization or enterprise, the directly managing tax authority must issue a Notice on the use of printed invoices (Form No. 3.15 Appendix 3 issued with this Circular).
– In case after 02 working days the direct tax authority does not have any written opinion, the enterprise is allowed to use printed invoices. The head of the tax authority shall be responsible for not having any written opinion in response to the enterprise.”
– Therefore, before printing invoices for the first time, businesses must send “Application for using printed invoices Form No. 3.14” to the direct tax authority.
– After the tax authority returns the result accepting the business’s order to print value-added invoices, the business will contact the printer to place the order.
– Once a printing company has been selected, it needs to:
+ Making a contract to order printing invoices: The contract to print invoices must be expressed in writing and the contract must specifically state the type of invoice, invoice model number, invoice symbol, quantity, and invoice serial number to be printed (starting serial number and ending serial number).
+ Select invoice template, agree on the content of the value added invoice and invoice printing price.
– Invoice printing order file includes:
+ Copy of Business License
+ Copy of Director’s ID card
+ The results of the business acceptance are printed VAT invoices by the tax authority.
– Once the printed invoice has been received, the business must proceed to liquidate the contract with the printer and request the printer to issue a red invoice for the business.
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Procedures for making invoice issuance notification
3.1 Documents for making invoice issuance notification
From June 12, 2017, according to Clause 3, Article 1 of Circular 37/2017/TT-BTC, it is stipulated that: “4. The notice of invoice issuance and sample invoices must be sent to the direct tax authority at least two (02) days before the business organization starts using the invoice.
The invoice issuance notice, including sample invoices, must be clearly posted at establishments using invoices to sell goods and services throughout the period of invoice use. The tax authority is responsible for guiding business organizations to liquidate printing contracts when the invoice issuance notice has been prepared for invoice printing contracts that do not specify a contract liquidation period (for printed invoices) and are not subject to penalties.
In case upon receiving the Notice of Release sent by the organization, the Tax authority discovers that the notice of release does not ensure sufficient content according to regulations, within two (02) working days from the date of receipt of the Notice, the Tax authority must notify the organization in writing. The organization is responsible for adjusting to issue a new notice of release.”
- Enterprises must make a notice of invoice issuance and send it to the direct tax authority. After two working days from the date of submission of the notice, if the tax authority does not respond and check on the website tracuuhoadon.gdt.gov.vn to see if the invoice information has been updated, the enterprise is allowed to use the invoice.
If the invoice information has not been updated, you must contact the printing team at the tax authority directly in charge for instructions.
Documents required for invoice issuance notification:
- Digital Signature (Token)
- XML file invoice release notice
- Sample invoice (3 copies) is attached in word file
3.2 How to make and submit invoice issuance notice
How to make invoice issuance notification on HTKK software
Log in to HTKK software => invoice => invoice issuance notice (TB01/AC)
– After entering, select: “Export XML” to have a file ready to submit online.
– How to submit invoice issuance notification online
+ Enter tax code on the page: http://nhantokhai.gdt.gov.vn
+ Select account => register additional declaration => select TB01/AC- Invoice issuance notice => continue
+ After completing the registration, the business notifies the issuance of invoices: Go to the declaration submission section => upload like submitting a VAT declaration.
+ Submit the prepared sample invoice file to the business for lookup => TB01/AC- Invoice issuance notice => send appendix => select file => sign and submit.