E-invoices include e-invoices with code and e-invoices without the tax authority's code. So, what is an electronic invoice with the tax authority's code?
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| Instructions for converting to electronic invoices with tax authorities' codes. (Source: AzTax) |
1. What is an electronic invoice with the tax authority's code?
According to Point a, Clause 2, Article 3 of Decree 123/2020/ND-CP, an e-invoice with a tax authority's code is an e-invoice that is issued a code by the tax authority before the organization or individual selling goods or providing services sends it to the buyer.
The tax authority's code on the e-invoice includes the transaction number, which is a unique sequence of numbers generated by the tax authority's system, and a string of characters encoded by the tax authority based on the seller's information on the invoice. receipt.
2. Instructions for converting e-invoices with tax authority's code
Instructions for converting and applying electronic invoices with tax authorities' codes according to Article 5 of Circular 78/2021/TT-BTC are as follows:
– Taxpayers who are using e-invoices without codes, if they wish to convert to apply e-invoices with tax authorities' codes, change the information on using e-invoices according to the provisions of Article 15 of Decree 123/2020/ND-CP.
– Taxpayers who are subject to the use of e-invoices without a code as prescribed in Clause 2, Article 91 of the Law on Tax Administration, if they fall into the case of being identified with high tax risks as prescribed in Circular 31/2021/TT-BTC and are notified by the tax authority (Form No. 01/TB-KTT Appendix IB issued together with Decree 123/2020/ND-CP), the electronic tax invoice must be converted to the applicable tax code by the tax authority. tax.
Within ten (10) working days from the date the tax authority issues the notice, the taxpayer must change the information on the use of e-invoices (switch from using e-invoices without a code to an e-invoice with a tax authority's code) according to the provisions of Article 15 of Decree 123/2020/ND-CP and comply with the notice of the tax authority.
After 12 months from the time of switching to using e-invoices with tax authorities' codes, if taxpayers wish to use e-invoices without codes, then:
Taxpayers change information about using e-invoices according to the provisions of Article 15 of Decree 123/2020/ND-CP, the tax authorities shall base themselves on the provisions of Clause 2, Article 91 of the Law on Tax Administration and the provisions of Circular 31/2021/TT-BTC to consider and decide.
3. Instructions for making e-invoices with tax authority's code
Instructions for making e-invoices with the tax authority's code according to Article 17 of Decree 123/2020/ND-CP are as follows:
* Make an electronic invoice with the tax authority's code:
– Enterprises, economic organizations, other organizations, business households and individuals mentioned in Clause 1, Article 14 of Decree 123/2020/ND-CP, if accessing the website of the General Department of Taxation to issue invoices, use the account granted when registering to do:
+ Prepare invoices for selling goods and providing services.
+ Sign digitally on issued invoices and send invoices to tax authorities to issue codes.
- Enterprises, economic organizations, other organizations, business households and individuals that use e-invoices with tax authority's code through an e-invoice service provider, shall access the e-invoice service provider's website or use their e-invoice software to perform:
+ Prepare invoices for selling goods and providing services.
+ Sign digitally on the issued invoices and send the invoices through the e-invoice service provider for tax authorities to issue codes.
* Invoice code level:
- Invoices issued with codes by tax authorities must ensure:
+ Full content of e-invoices as prescribed in Article 10 of Decree 123/2020/ND-CP.
+ Correct format for e-invoices as prescribed in Article 12 of Decree 123/2020/ND-CP.
+ Correct registration information as prescribed in Article 15 of Decree 123/2020/ND-CP.
+ Not falling into the case of stopping using e-invoices with tax authorities' codes as prescribed in Clause 1, Article 16 of Decree 123/2020/ND-CP.
– The invoice-issuing system of the General Department of Taxation automatically issues the invoice code and returns the invoice-coding result to the sender.
* Enterprises, economic organizations, other organizations, households and individuals doing business in selling goods and providing services are responsible for sending e-invoices that have been issued with the tax authority's code to the buyer.
The method of sending and receiving invoices is done according to the agreement between the seller and the buyer, ensuring compliance with the provisions of the law on electronic transactions.
