10 circular content 78 about bill electronic [LATEST 2024]

Circular 78 of electronic invoices be the Ministry of Finance issued on 17/9/2021 with many important content about the use of bills on the electronic platform. Today's article AccNet will summarize the most important content as well as the route switch electronic invoice under circular 78 was issued in this circular.

1. Circular content 78 of electronic bills (latest Updates 2024)

The transition to electronic invoice has been issued and the application across multiple Provinces in phase 1 on 21/11/2021.

• Date 24/2/2022, the General department of taxation issued the Decision to apply stage 2 for 57 provinces and cities in November 4/2022.
• In the morning of 21/4, the General department of taxation has system electronic invoice nationwide.

Below is the information most important to note about the electronic invoice under circular 78:

1.1. Specified symbol number sign

In Clause 1, Article 4 circular 78/2021/TT-BTC on the symbols, patterns, numbers, and symbols electronic invoice as follows:

Sign electronic invoice

Circular 78 2021 about electronic invoices rules sign, the electronic invoice is 6 groups of characters that indicates the type of bill has a code and without code of the tax authority.

• First character: C or K corresponds to the invoices have the code and not the code of the tax authority.
• Two Arabic numerals next show year electronic invoicing
• A sign next (T,D,L,M,N,B,G,H) denote the type of bill electronic use
• Two marks the end of the sale determined according to the needs of the business.

Sign template electronic invoice number

The notation model number is natural number has a digit from 1 to 6:

• Number 1: denote the electronic invoice value
• Number 2: denote the bill of sale
• Number 3: denote the bill electronic sale of public property
• Number 4: denote the electronic invoice of sale the national reserve
• Number 5: denote stamps, electronics, tickets, cards, receipts and vouchers electronics has another name, but have the content of the electronic invoice.
• Number 6: warehouse electronic send sales agent, warehouse-cum internal transport.

1.2. Rules cancel electronic bill was set up under circular 78

According to Article 15 of the Decree 123 were specified: the Time the tax authorities accept registered user electronic invoices according to the Decree, Enterprises and economic organizations, family businesses must discontinue using the electronic invoice has released according to the decision of old. Proceed to destroy the paper bills issued but not used.

The process cancellation invoice will be made according to Article 27 of this Decree.

1.3. Regulations mandate electronic invoicing under circular 78

The provisions of Article 3 Circular 78 2021 about electronic invoicesallowing the seller mandate 3rd party eligible to use electronic invoices.

Bill mandate should contain: Name, address, tax code of the authorizing party and party be authorized the right to actually incurred.

The procedure of implementation of the mandate must be established by contract or written agreement have the content such as bills, committee, task, purpose, mandate, duration, method of payment authorized.

1.4. Specified data bill electronic circular 78

According to Article 22 of Decree 123 rule: The seller has a responsibility to use electronic invoices under circular 78 have the code of the tax authority.

• The invoice data electronically has set but don't have the code of the tax authority will transfer directly or through the company service of tax authorities.
• Use name and password account for the tax authority to provide
• Electronic invoicing should take responsibility before law for the accuracy and legal.

In case the bill is set to false, businesses need to comply with the principle handle electronic invoice write wrong according to the Decree 123 and circular 78.

1.5. Form rules apply electronic invoice for business

Hóa đơn điện tử có mã hoặc không có mã của cơ quan thuế được Doanh nghiệp áp dụng tùy vào quy định của cơ quan thuế trên địa bàn, được thông báo bằng văn bản theo Điều 91 luật quản lý thuế 2019.

1.6. Specified time switch electronic invoice under circular 78

To implement the roadmap switch electronic invoice circular 78/2021/TT-BTC, the Business will receive a notification from the tax authorities about the form the bill has specific code or no code from day 1/04/2022 to date 30/06/2022.

Deployment time converted to electronic invoices is applied from 1/04/2022 according to Article 1 of Decision no. 206/TT-BTC issued on 24/02/2022.

1.7. Specified object implementation bill electronic circular 78

Subjects performed release the invoice according to Circular 78 2021 about electronic invoices includes:

• Business has released the bill electronic circular 32 but has not used need to contact the unit provides services electronic invoice for fastest support on the transition invoice template luxury standard format under circular 78. Besides, the implemented user registration bill electronic form 01/ĐKTĐ-HĐĐT sent to the General Department of Taxation.
• Business has not released bill electronic registration using the electronic invoice with the General Department of Taxation according to the model 01 as above and contact the service provides electronic invoice standard of circular 78.

1.8. Specified point in time of an invoice for services bank

Follow Circular 78 regulations on the date of implementation bill electronic banking services:

• Carried out periodically between the 2 attached side table declaration or documents certified by the 2 sides of the transaction.
• Slow day most complete is the last day of the month, there arose operation service provider.
• Time is determined electronic invoicing slowest't be too day 10 of the month, following the month incurred. 

1.9. Specified handle electronic invoice errors when sent to the tax agency

• The slowest time for the invoicing electronic notice the on the adjustment for invoice under circular 78 is on the last day of any value added tax arising bill electronic tuning.
• If the bill electronic device errors, then then the electronic invoicing can set record adjusted invoice and replace. If you continue flaws will be processed in the form of flaws first.
• If the bills want additional data, electronic invoice missing after transfer invoice data to the tax authorities then need to send back an additional synthetic back to the tax authority. 
• Follow Thips invest 78 of electronic invoicesin case of the cancellation or termination of the contract, but the sales invoice has to collect the money, then the seller have the right to cancel invoices issued and notice of cancellation.
• Also with the case of electronic invoices shall be set according to circular 78/2021/TT-BTC, but no sign template, invoice number, sign the bill when the bill has flaws, the seller only has the right to adjust that cannot be cancelled or replaced in accordance circular electronic invoice. 

1.10. Specified electronic invoice created from computer money

• According to the principle Circular 78 of electronic invoices, the bill to the code of the tax authority is created from the cash register is connected to transfer data electronically with the tax authorities.
• Applicable objects: Business, individual, household, business taxpayer way to declare the sales activities or provide services directly to users by each type of model has to register on the electronic invoice. When they do, they will have to carry out the process initialization code from the cash register and connect with the tax authority. 
• Electronic invoice is created from money computer connected electronic data with the agency must have enough of contents: 
  • Name, address and tax code the seller; buyer information (if buyer request)
  • Name of goods and services; unit price; quantity; price paid.

2. Guide implementation of circular no. 78 electronic invoice details

Follow Circular 78 of electronic invoices and Decree 123 prescribed route 6 steps perform the conversion electronic invoice as follows:

Step 1: Determine the type of single-use code or no code, the tax authority

• Objects to use electronic invoice no code: area business, petroleum, electric power, post and telecommunications, finance, credit, health, insurance, e-commerce, supermarket, transport, air, road, rail, marine, sea, and meet the conditions on the infrastructure of information technology. New businesses started using electronic invoices.
• Objects to use electronic invoice code: all businesses not subject to stop using invoices, business not in the case of using electronic invoices not code.

Step 2: Sign up using electronic invoices according to the form 01/ĐKTĐ-HĐĐT sent to the tax authority. The tax authority will respond to the notification through electronic form results to accept or reject after 1 day from the receipt of the registration form of business.

Step 3: Find supply unit management software electronic invoice quality

• Finding the right service provider, manage electronic invoice very important for the business activity of the business.
• AccNet is proud to supply units bill electronic pioneer prestigious top today.

Step 4: Proceed cancel types of bills, under circular 78 old paper bills

Step 5: Set template BC26 to report the use of electronic invoices in the circular 32 and paper bills when they come due.

3. Reference source

Legal documents	Research/report	Online documentation
The law on tax Administration no. 38/2019/QH14 Decree 119/2018/ND-CP on electronic invoicing Circular 78/2021/TT-BTC guiding the electronic invoice	Reports indicate that the electronic invoice has a positive impact on business/economy Research technical solutions, technology of electronic invoices	Website của Tổng cục Thuế Việt Nam: www.gdt.gov.vn The documents, reports, specialized accounting, Finance

Thus, the new content is worth to note in Circular 78 of electronic invoices was AccNet fully updated in the article that Businesses need to note and follow. Don't hesitate, please contact date with AccNet to be consulting the conversion process details and receive service bill electronic quality best.