Guide book buy electronic invoices from the Tax authority

The purchase of electronic invoices (HĐĐT) from the tax authority to apply for the business, business subject to mandatory use of electronic invoices have the code of the tax authority under Decree 123/2020/ND-CP, Circular 78/2021/TT-BTC. Below is the detailed guide about the conditions, processes sign up buy electronic invoicethe important note when buying HĐĐT from tax authorities.

1. Objects, conditions, buy electronic invoices from the Tax authority

Under current regulations, the following subjects required to use electronic invoices have the code of the tax authority, i.e. to register, buy electronic invoice from the General department of Taxation:

• Business and economic organizations subject to tax risks as assessed by the tax authority.
• Business, individual business has revenue of less than 3 billion/year, tax declaration under the direct method.
• Business, business not meet the conditions about infrastructure information technology to use electronic invoice no code of the tax authority.

To register, buy electronic invoices from the tax authorities, enterprises need to meet the following conditions:

• Have the tax code valid is active.
• Signed valid number to the number on the electronic invoice.
• Have a trading account tax electronic Portal of the General department of Taxation (thuedientu.gdt.gov.vn).
• Have invoicing software, electronic or use the software for free due to the tax provided.

2. Registration process buy electronic invoices from the Tax authority

Step 1: Filing user registration bill electronic code of the tax authority

B1: Access business Portal for electronic tax at thuedientu.gdt.gov.vn.

B2: Log in using the tax code, the password.

B3: Select category “electronic Invoice” → Select the Model number 01/ĐKTĐ-HĐĐT to declare the registration information using electronic invoices have the code of the tax authority.

B4: Fill out the information:

• Tax code, business names/business.
• Headquarter address, contact phone number.
• The number of bills intended to use in the month/quarter.
• Type of invoice registration (invoice value, invoice, sales...).
• The reason for using bill electronic code of the tax authority.
• A digital signature to confirm information.

B5: Send declaration registration buy electronic invoice, waiting for a response from the tax authorities.

Step 2: tax authorities review profile

Within 01 working day, tax authorities will check the feedback results review:

• If approved: the Business get notified for permission to use bill electronic code.
• If rejected or additional requests: Enterprises need to test, modify the information as required by the tax authority, submit the registration dossier.

Step 3: registration buy electronic invoices from the tax authority

After being granted the right to use electronic invoices have the code, the business continues to perform the registration steps buy invoice:

• Visit thuedientu.gdt.gov.vn → Select the item “electronic Invoice” → registered purchase invoices.
• Select the number of bills that need to buy (in the limit granted).
• Declaration of reasons to buy bills.
• Submit a buying electronic invoice, wait for confirmation from the tax authorities.

Step 4: Receive electronic invoices from the tax authority

After being approved, the business will be given the invoice number on the system of tax authorities.

• Businesses can invoice directly on the Portal for electronic tax or use the software electronic invoice of supplier, integrated with the tax authority.
• When invoicing, business to send data to the tax authorities to receive a code to verify the invoice before send for customers.

3. Important note when buying electronic invoices from the Tax authority

• Buy invoice by term level is level: If the business wants to buy more bills, there should be a written explanation, which is the tax review.
• Bill electronic code to immediately send to clients after the release: the Enterprise can not edit or cancel bill after it has been provided by the tax authority code.
• Storage time electronic invoice: minimum 10 years, according to the provisions of the Law on accounting.
• If you want to switch to electronic bills don't have the code of the tax authority: the Business must follow the procedures for changes to the tax authority, which fully satisfy the conditions specified.

The sign up buy electronic invoice from the tax authority is required for the business subject to use bill has a code. The registration process is quite simple, but businesses need to make the right, complete the steps in order to avoid rejection or encounter problems during use. In case of questions, businesses should contact the local Tax Department or the support department of the General department of Taxation to get detailed instructions.

CONTACT INFORMATION:

• ACCOUNTING SOLUTIONS COMPREHENSIVE ACCNET
• 🏢 Head office: 23 Nguyen Thi huynh, Ward 8, Phu Nhuan District, ho chi minh CITY.CITY
• ☎️ Hotline: 0901 555 063
• 📧 Email: accnet@lacviet.com.vn
• 🌐 Website: https://accnet.vn/