Electronic invoice (HĐĐT) is a form of invoice, send, receive, store, manage electronically according to the rule of law. According to the Decree 123/2020/ND-CP, Circular 78/2021/TT-BTCfrom date 01/07/2022, all business, organization, economy, business, must apply the electronic invoices instead of paper bills. The sign up using electronic invoices is required, must be done before the business issuing the bill.
1. Conditions to register to use electronic invoice
Pre-made book using HĐĐT, businesses need to make sure to meet the following conditions:
- Have the tax code is active, the subject must use HĐĐT.
- With infrastructure, information technology: Computer, software, electronic invoicing, Internet connection.
- With digital signature valid (USB Token or HSM) to sign the number on the bill.
- Account transactions electronic tax on the Portal of the General department of Taxation.
- Select service provider bill electronic certificates are valid from the General department of Taxation.
2. Registration guide use electronic invoice
Step 1: choose the service provider of electronic invoice
Businesses need to choose a software provider HĐĐT prestigious meet the requirements of the General department of Taxation, for example:
- AccNet eInvoice (Top 1 should buy)
- VNPT Invoice
- Viettel Invoice
- MeInvoice
- SoftDreams
- BKAV Invoice
Supplier will support the business to install the software, instructions for use, integrated with the accounting system.
Step 2: Submit registration records using electronic invoices through the Portal of the General department of Taxation
B1: Access the electronic Portal of the General department of Taxation: thuedientu.gdt.gov.vn
B2: Log in using the tax code, the password of the business.
B3: Select category “electronic Invoice” → sign up to use HĐĐT
Business declaration information according to Form no. 01/ĐKTĐ-HĐĐT, including:
- Name, business name, tax code
- Headquarters address, contact information
- Type invoice register using:
- Bill electronic code of the tax authority (mandatory with business risk high-tax, small business, retail)
- Bill electronic't have the code of the tax authority (applies to eligible businesses)
- Service provider of electronic invoice
- Signature of business
B4: Send registration record through the system, waiting for a response from the tax authorities.
Step 3: tax authorities review registration record use of electronic invoices
Within 01 working day, tax authorities will check profiles, feedback:
- If the profile is valid, the business receives the approval notice via email, tax accounts electronically.
- If records are incomplete or rejected, businesses need additional information follow the instructions of the tax, submit it there.
Step 4: release the electronic invoice duly
Once approved, businesses need to perform the following steps to issue electronic invoices:
- Configuration software electronic invoice form invoice number, symbol registered.
- Invoicing on software HĐĐT or through the Portal of the General department of Taxation.
- Electronically signed by the digital signature of the business.
- Send invoices to customers via email, SMS or port lookup online.
- Storage bill electronic 10-year minimum prescribed.
3. Important note when registering to use electronic invoice
- Can't use parallel paper invoice after registration HĐĐT (except for some special cases, under the provisions of the General department of Taxation).
- A business must carefully check the information on the invoice before releasing to avoid errors.
- If you meet technical errors when issuing invoices, the business should contact the software vendor HĐĐT or tax authorities for assistance.
- Electronic invoices must comply with the standard data according to the Decree 123/2020/ND-CP, must submit periodic reports to the tax authorities, if required.
4. Handle the situation arising in the process of using electronic invoices
Errors on the bill electronic has released
- Case invoice not send customers: Businesses may cancel, issue a new invoice.
- Case invoiced customers but not yet tax declaration: the Business part of the program, invoice instead.
- Case the invoice has to declare tax: Businesses have to adjust the errors according to the provisions of the General department of Taxation.
Business would like to unsubscribe use electronic invoice
- Business need to send Form no. 02/ĐKTĐ-HĐĐT through tax Portal to notice stop using HĐĐT.
- If the business ceased operations, electronic invoicing has not used will be disabled.
The sign up using electronic invoices is mandatory for all business in Vietnam. If there are problems, the business can contact the local Tax Department or service provider electronic invoice to be supported.
CONTACT INFORMATION:- ACCOUNTING SOLUTIONS COMPREHENSIVE ACCNET
Headquarters: 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/
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