Decision 206/QD-BTC 2022 on application of e-invoices in 57 provinces and centrally-run cities

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Decision No. 206/QD-BTC dated February 24, 2022 of the Ministry of Finance on application of e-invoices in 57 provinces and centrally-run cities
Issuing body: Ministry of FinanceEffective date:
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Official number:206/QD-BTCSigner:Ho Duc Phoc
Type:DecisionExpiry date:Updating
Issuing date:24/02/2022Effect status:
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Fields:Accounting - Audit , Finance - Banking

SUMMARY

From April, 2022, to apply e-invoices in 57 provinces and centrally-run cities

This content is defined in the Decision No. 206/QD-BTC dated February 24, 2022 of the Ministry of Finance on application of e-invoices in 57 provinces and centrally-run cities.

According to this Decision, from April, 2022, implementing the application of e-invoices for enterprises, economic organizations, business households and individuals in 57 provinces and centrally-run cities (except for a number of cases ineligible as prescribed) such as An Giang; Ba Ria - Vung Tau; Bac Giang; Bac Kan; Bac Lieu; Thai Binh; Thai Nguyen; Thanh Hoa; Thua Thien Hue; etc.

Additionally, Tax Departments of 57 provinces and cities shall be responsible for reporting to People's Committees of their respective provinces and cities to establish Steering Committees for the application of e-invoices in the localities mentioned in this Decision that are headed by the leaders of the provinces and cities and have members being representatives of leaders of the Tax Departments and relevant departments, agencies and sectors.

Also, reviewing and classifying taxpayers being enterprises, economic organizations, business households and individuals in the locality who are users of e-invoices as regulated to notify each unit of implementation contents right from the first date of implementation; etc.

This Decision takes effect on the signing date.

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Effect status: Known

THE MINISTRY OF FINANCE
______

No. 206/QD-BTC

THE SOCIALIST REPUBLIC OF VIETNAM

Independence - Freedom - Happiness

________________________

Hanoi, February 24, 2022

 

DECISION

On application of e-invoices in 57 provinces and centrally-run cities

_____________

THE MINISTER OF FINANCE

 

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Resolution No. 36a/NQ-CP dated October 14, 2015 on e-government;

Pursuant to the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

Pursuant to the Minister of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021 guiding the implementation of a number of articles of the Law on Tax Administration dated June 13, 2019, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020, on invoices and documents;

At the request of the Director General of Taxation.

 

DECIDES:

 

Article 1. Implementing the application of e-invoices for enterprises, economic organizations, business households and individuals in 57 provinces and centrally-run cities in the list specified in the Appendix issued together with this Circular (except for a number of cases ineligible as prescribed). Implementation duration: from April, 2022.

Article 2. The application of e-invoices in 57 provinces and centrally-run cities shall comply with regulations on e-invoices of the Law on Tax Administration, the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents and the Ministry of Finance’s Circular No. 78/2021/TT-BTC dated September 17, 2021.

Article 3. Tax Departments of 57 provinces and cities shall be responsible for:

1. Reporting to the People’s Committee of the province or city to establish a Steering Committee for the application of e-invoices in the locality mentioned in this Decision that is headed by the leader of the province or city and has members being representatives of leaders of the Tax Department and relevant departments, agencies and sectors (hereinafter referred to as the Steering Committee). The Steering Committee has a standing group for the implementation with the Director of the Tax Department acting as the group leader and members being representatives of leaders, civil servants of Tax Branches and Divisions under the Tax Department and representatives of relevant departments, agencies, sectors and units in the locality;

2. Actively coordinating with the Department of Information and Communications, newspapers, television, radio and media organizations in the locality in promptly propagating the benefits of e-invoices and new contents related to e-invoices according to regulations prescribed in the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC. Preparing and providing propaganda contents suitable for each subject and in various forms of propaganda during the implementation;

3. Reviewing and classifying taxpayers being enterprises, economic organizations, business households and individuals in the locality who are users of e-invoices as regulated to notify each unit of implementation contents right from the first date of implementation; preparing conditions of information technology infrastructure to make and transfer e-invoice data to tax agencies, send e-invoices to buyers and other contents on management and use of e-invoices;

4. Reviewing and notifying e-invoice service providers in the locality about the implementation of e-invoices so that they can prepare their information technology infrastructure meeting e-invoice service provision for clients in accordance with the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC;

5. Organizing training in regulations on e-invoices in the Law on Tax Administration, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC for taxpayers and tax officers to ensure positive e-invoice implementation results;

6. Establishing a center operating the implementation and announcing the hotline at the Tax Department and Tax Branches to receive and support taxpayers’ implementation of e-invoices. Regularly reviewing and grasping problems arising during the preparation and initial period of implementation of e-invoices in the locality to immediately handle them. Reporting on matters beyond their competence to the People's Committee, General Department of Taxation and the Ministry of Finance for timely settlement.

Article 4. This Decision takes effect on the signing date. The Director General of Taxation, Directors of Department of Financial Informatics and Statistics, Department of Planning and Finance, Department of Tax Policy, Legal Department, Chief of the Ministry Office of the Ministry of Finance; heads of units in the Tax System, directors of Tax Departments of 57 provinces and cities shall take responsibility for the implementation of this Decision.

 

 

THE MINISTER

 

 

 

Ho Duc Phoc

 

 

Appendix

LIST OF 57 PROVINCES AND CENTRALLY-RUN CITIES SUBJECT TO APPLICATION OF E-INVOICES

(Issued together with the Ministry of Finance's Decision No. 206/QD-BYT dated February 24, 2022)

_________________

 

No.

Provinces, cities

 

No.

Provinces, cities

1

An Giang

 

30

Kon Tum

2

Ba Ria - Vung Tau

 

31

Lai Chau

3

Bac Giang

 

32

Lam Dong

4

Bac Kan

 

33

Lang Son

5

Bac Lieu

 

34

Lao Cai

6

Bac Ninh

 

35

Long An

7

Ben Tre

 

36

Nam Dinh

8

Binh Duong

 

37

Nghe An

9

Binh Phuoc

 

38

Ninh Binh

10

Binh Thuan

 

39

Ninh Thuan

11

Ca Mau

 

40

Phu Yen

12

Can Tho

 

41

Quang Binh

13

Cao Bang

 

42

Quang Nam

14

Da Nang

 

43

Quang Ngai

15

Dak Lak

 

44

Quang Tri

16

Dak Nong

 

45

Soc Trang

17

Dien Bien

 

46

Son La

18

Dong Nai

 

47

Tay Ninh

19

Dong Thap

 

48

Thai Binh

20

Gia Lai

 

49

Thai Nguyen

21

Ha Giang

 

50

Thanh Hoa

22

Ha Nam

 

51

Thua Thien Hue

23

Ha Tinh

 

52

Tien Giang

24

Hai Duong

 

53

Tra Vinh

25

Hau Giang

 

54

Tuyen Quang

26

Hoa Binh

 

55

Vinh Long

27

Hung Yen

 

56

Vinh Phuc

28

Khanh Hoa

 

57

Yen Bai

29

Kien Giang

 

 

 

 

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