THE MINISTRY OF FINANCE
THE SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
Hanoi, February 24, 2022
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.
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.