Decision No. 635/QD-TCT 2020 regulations on methods of data transmission and reception with tax authorities

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ATTRIBUTE

Decision No. 635/QD-TCT dated May 11, 2020 of the General Department of Taxation on promulgating regulations on the components containing electronic invoice data and methods of data transmission and reception with tax authorities
Issuing body: General Department of TaxationEffective date:
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Official number:635/QD-TCTSigner:Cao Anh Tuan
Type:DecisionExpiry date:
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Issuing date:11/05/2020Effect status:
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Fields:Tax - Fee - Charge

SUMMARY

The numeric format data contains 19 numeric characters maximum

On May 11, 2020, the General Department of Taxation issues the Decision No. 635/QD-TCT on promulgating regulations on the components containing electronic invoice data and methods of data transmission and reception with tax authorities.

Accordingly, data in the numeric format contains the maximum of 19 numeric characters including the maximum of 4 numeric characters in the fractional part. The integral and fractional parts are separated by the decimal point (.). Decimal data type is described to have the maximum length as x,y, of which: x represents the total numeric characters at maximum; y represents the maximum number of numeric characters in the fractional part. Integer data type is described to have the maximum length as x which denotes the maximum number of numeric characters.

Besides, the Decision also promulgates date data represented in the format of YYYY-MM-DD, of which: YYYY refers to 4 digits indicating the calendar year; MM refers to 2 digits denoting the calendar month; DD refers to 2 digits denoting the calendar day. This data type is according to the GMT +7 (+07:00) time zone. Date time data is represented in the YYYY-MM-DDThh:mm:ss format, of which: T indicates the symbol used for separating date from hour; hh indicates 2 digits denoting hour; mm indicates 2 digits denoting minute; ss indicates 2 digits denoting second; the rest of format denoting similarly to the date data.

The Decision takes effect on the signing date.

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Effect status: Known

MINISTRY OF FINANCE
GENERAL DEPARTMENT OF TAXATION

--------------

No. 635/QD-TCT

THE SOCIALIST REPUBLIC OF VIETNAM

Independence – Freedom - Happiness
--------------

Hanoi, May 11, 2020

 

 

DECISION

Promulgating regulations on the components containing electronic invoice data and methods of data transmission and reception with tax authorities

----------------

GENERAL DIRECTOR OF THE GENERAL DEPARTMENT OF TAXATION

 

Pursuant to the Law on Tax Administration dated November 29, 2006 and the Law on amending and supplementing a number of articles of the Law on Tax Administration;

Pursuant to the Law on Value-added Tax dated June 3, 2008 and the Law on amending and supplementing a number of articles of the Law on Value-added Tax;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Government’s Decree No. 119/2018/ND- CP dated September 12, 2018 promulgating electronic invoices for sale of goods and provision of services;

Pursuant to the Government s Decree No. 130/2018/ND-CP dated September 27, 2018, detailing regulations on the implementation of a number of Articles of the Law on digital signature and digital signature authentication service;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on electronic transactions in financial activities;

Pursuant to the Prime Minister s Decision No.41/2018/QD-TTg dated September 25, 2018, defining the functions, tasks, powers and organizational structure of the General Department of Taxation under the Ministry of Finance;

Pursuant to the Circular No. 39/2017/TT-BTTTT dated December 15, 2017 of the Ministry of Information and Communications, issuing the list of technical standards on application of information technology in State agencies;

Pursuant to the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance, providing guidance on the implementation of a number of Articles of the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018, promulgating regulations on electronic invoices for sale of goods and provision of services;

At the request of the Director of the Information Technology Department.

 

DECIDES:

 

Article 1. Issue together with this Decision the Regulations on the components containing electronic invoice data and methods of data transmission and reception with tax authorities.

Article 2. This Decision shall take effect from the signing date and shall be applied to enterprises, organizations, business households and individuals registering, using and providing e-invoicing solutions in accordance with regulations provided in the Government’s Decree No. 119/2018/ND-CP and the Circular No. 68/2019/TT-BTC.  

Article 3. Heads of Departments, Units under the General Department of Taxation, Directors of Tax Departments of provinces and municipalities, relevant entities and individuals shall be responsible for implementing this Decision.

Article 4. If documents used as references herein are revised, amended, supplemented or replaced, their new versions thereof shall be applied.

In the course of implementation, if there is any difficulties that arises, relevant units shall report  to the General Department of Taxation (via the Department of Information Technology) for consideration of amending or supplementing proper regulations ./.

 

The General Director

Cao Anh Tuan

 


REGULATIONS

ON THE COMPONENTS CONTAINING ELECTRONIC INVOICE DATA AND METHODS OF DATA TRANSMISSION AND RECEPTION WITH TAX AUTHORITIES
(Issued together with the Decision No. 635/QD-TCT dated May 11, 2020 of the General Director of the General Department of Taxation)

 

Part 1

GENERAL PROVISIONS

I. Scope and subjects of application

1. Scope of regulation: Requirements on technical specifications, structured format, data components and methods of transmissing and receiving electronic invoice (e-invoice) between enterprises, organizations, household businesses, individuals or e-invoice service providers and tax authorities.

2. Subjects of application: This Circular shall apply to those provided in Article 2 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance, providing guidance on a number of Articles of the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018, promulgating regulations electronic invoices for sale of goods and provision of services.

II. Legal references and citations

1. The National Standard TCVN 7322: 2009 Information technology - Automatic identification and automatic data reception - Technical requirements for QR Codes 2005;

2. EMV Book 4: EMV Integrated Circuit Card Specifications for Payment Systems - Book 4 Cardholder, Attendant, and Acquirer Interface Requirements;

3. The Decision No. 1928/QD-NHNN dated August 5, 2018 of the Governor of the State Bank of Vietnam on the announcement of basic standards.

III. List of abbreviations

No.

Abbreviations

Description

1

CQT

Tax authority

2

CMND

Identification Card

3

GTGT

Value added tax

4

Hóa đơn có mã

E-invoices with code number provided by tax authorities

5

Hóa đơn không mã

E-invoices without code number provided by tax authorities

6

NHNN

The State Bank of Vietnam

7

MST

Tax identification number

8

NNT

Tax payer

9

QR Code

Quick Response Code

10

T-VAN

Service provider of e-invoices

11

TCKNGTT

Organizations or enterprises selling goods or providing services using the service of data connection and transmission to tax authorities by the direct means (not via T-VAN)

12

STT

Ordinal number

13

XML

eXtensible Markup Language

IV. General provisions on e-invoice data components and exchanged messages

1. XML tabs and data representation

a) XML tabs

The tab’s tag is written without space and shall be abbreviated in accordance with the following principles:

Take the capitalized first letter of each word, with the exception of the last word which is written in full and capitalizes the first letter.  For example: The tab describing quantity data field is abbreviated into SLuong; the tab on invoice data is abbreviated into DLHDon;

In case of identical abbreviated tags, some characters shall be added to distinguish them. For example: The Tong tien (Sum/Total) field is abbreviated into TgTien; the Thành tiền (Sum/total) field is abbreviated into ThTien.

Commonly-used phrases can be abbreviated under the regulations of Section III of Part I

Notes: Regulations provided in this Section shall not apply to digital signature tabs.

b) Regulations on data representation

Standard on the representation of character sets (Encoding): UTF-8.

- Standard onVietnamese-language character set and encoding standard: TCVN 6909:2001.

2. Data format

- Numeric format: Data in the numeric format contains the maximum of 19 numeric characters, including the maximum of 4 numeric characters in the fractional part.  The decimal point (.) is used for separating the integral part from the fractional part (if any), of which:

Decimal data type is described to have the maximum length as x,y (of which: x represents the total numeric characters at maximum (including both the whole part and the decimal places, excluding the decimal point (.) or separator); y represents the maximum number of numeric characters in the fractional part). 

For example: The Exchange rate data type is described to have the maximum length as 7,2 (of which: 7 is the total numeric characters at maximum (including both the whole part and the decimal places); 2 is the maximum number of numeric characters in the fractional part). 

Integer data type is described to have the maximum length as x which denotes the maximum number of numeric characters.

For example: The target on invoice number is described to have the maximum length as 8 which is the maximum number of numeric characters.

b) Date format: In this data type, data are represented in the format of YYYY-MM-DD, of which: YYYY refers to 4 digits indicating the calendar year; MM refers to 2 digits denoting the calendar month; DD refers to 2 digits denoting the calendar day. This data type is according to the GMT +7 (+07:00) time zone.

For example: 2020-04-24 is 24 April, 2020.

c) Date time format: In this data type, data are represented in the YYYY-MM-DDThh:mm:ss format, of which: YYYY indicates 4 digits denoting the calendar year; MM indicates 2 digits denoting the calendar month; T indicates the symbol used for separating date from hour; hh indicates 2 digits denoting hour (from hour 00 to hour 23; the AM/PM hour format shall not be allowed); mm indicates 2 digits denoting minute; ss indicates 2 digits denoting second. This data type is according to the GMT+7 (+07:00) time zone. 

For example: 2020-04-24T18:39:30 indicates 18 hour 39 minute 30 second of 24, April, 2020.

Notes: Numeric, date and time format is only used for XML data. Data are represented under the provisions of the Circular No. 68/2019/TT-BTC.

d) Regulations on the currency units: In accordance with regulations in point c of Clause 2 of Article 3 of the Circular No. 68/2019/TT-BTC.

3. The identification code of tax authorities on electronic invoices

The tax authority’s identification/verification code on an e-invoice is a set or sequence of characters, including 12 numeric characters, formed by the tax authority’s system and inscribed on e-invoices with tax authority’s identification codes.  

Tax authority’s code exists in the N1N2N3N4N5N6N7N8N9N10N11N12 format (Nthrough N12 is the numeric characters ranging from 0 to 9).

4. Digital signature

Digital signature must comply with the provisions of the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 2005 and other documents providing guidance for the implementation of this Law. Digital signature specifications shall conform to XML-Signature Syntax and Processing standard prescribed in the Circular No. 39/2017/TT-BTTTT dated December 15, 2017 of the Ministry of Information and Communications, promulgating the list of technical standards on the application of information technology in State agencies.

The data field for digital signature shall provide information about the signing time (the SigningTime tab shall be put inside the following tabs: Signature\Object\SignatureProperties\SignatureProperty).

The SigningTime tab shall contain date and time data in accordance with regulations provided in Clause 2 of Section IV in Part I.

- TheURI property of Reference tabs of the XML Signature Syntax and Processing standard shall be used for identifying the data fields that need digital signature, including the signing time, for each type of data and message.

5. Messages transmitted and received between T-VAN or TCKNGTT and tax authorities

A message shall be formatted to include three parts: General information (TTChung), data (DLieu) and digital signature (Signature), and shall be described as follows:

Image 1: Format of a message described in the shape of a block chart

Image 1: Format of a message described in form of a tree diagram

Of which:

- TheGeneral information (TTChung) part: Containing information on application version, sender’s code, recipient’s code, code of message type, message code, reference message code, tax identification code, and quantity.

The Data (DLieu) part: Containing information on invoice, cancellation notice, request, summary table of e-invoice data sent to tax authority, etc., which shall be defined in Part II of this Regulation.

The Digital signature (Signature) part: Containing information on the sender’s digital signature.

The detailed format of a message shall be described by the following table:

Criteria

Tabs

Maximum length

Data type

Required/Optional

The TDiep tab shall contain information transmitted and received, including General information, Specific information, and Information on digital signature

The Tdiep\TTChung tab shall contain general information of a message

Message’s version (In this Regulation, the version used shall be 1.0.0)

PBan

6

String

Required

Sender’s code

MNGui

13

String

Required

Recipient’s code

MNNhan

13

String

Required

Message classification code

MLTDiep

3

Numeric

Required

Message code

MTDiep

25

String

Required

Reference message code

MTDTChieu

25

String

Optional

Tax identification code (Taxpayer’s Tax identification code)

MST

14

String

Required

Quantity

SLuong

7

Numeric

Required

The TDiep\Dlieu tab shall contain the data part of a message

The TDiep tab shall contain information on digital signature (digital signature on the whole message)

Digital signature

Signature

 

 

Required

Detailed description:

General information (TTChung) part:

+ Sender’s code (MNGui), recipient’s code (MNNhan): For a tax authority, it shall be TCT; for -VAN or TCKNGTT, it shall be MST code without the mark "-".

For example: Company A s MST (tax identification code) is 0107001729-001.

If company A sends data to a tax authority, MNGui and MNNhan will be 0107001729001 and TCT, respectively.

If the tax authority sends data to company A, MNGui and MNNhan will be TCT and 0107001729001, respectively.

+ Message classification code is the code describing the type of the sent/received message. Message classification code shall be provided in details in the Appendix I to this Regulation.

+ Message code: is created by the sender’s system, it must ensure the uniqueness across the whole system, and shall be formatted in the form: MNGui + Y1Y+ N1N2N3N4N5N6N7N8N9N10N11N12, of which: Y1, Ydenotes 2 final digits indicating the sending year; Nthrough N10 denotes digits ranging from 0 to 9.

For example: Company A s MST (tax identification code) is 0107001729-001.

If company A sends data to a tax authority in 2021, the message code created will be 0107001729001210000000001.

If a tax authority sends data to company A in 2021, the message code created will be TCT210000000001.

+ Reference message code: is created for response messages and is valued as an arriving message code.

Example: T-VAN A’s MST is 0107001729.

If T-VAN A sends company B’s e-invoice data to the tax authority for the issuance of the identification code in 2021, the message code shall be 0107001729210000000001.

If a tax authority responds with an issued code, then the message code will be TCT210000000001 and the reference message code will be 0107001729210000000001.

+ Tax identification code (MST): is the tax identification code of the taxpayer whose data are sent in a message.

+ Quantity (SLuong): is total amount of data (total number of invoices without identification codes, the total number of charts of data on invoices without identification codes, etc.) inside the Dlieu tab of the message.

For example: If T-VAN A simultaneously sends a tax authority all of 4 e-invoices without identification codes of company B in 2021, the value of the Quantity (SLuong) function in a sent message will be 4.

Data (DLieu) part: Each message shall contain a particular data type of a NTT. Its data types may be data on e-invoices with identification codes, e-invoices without identification codes and other types of data. For data on invoices without identification codes, each message shall only contain data of one e-invoice.

Digital signature (Signature) part: This part shall contain information about the sender’s digital signature (for example T-VAN, TCKNGTT or tax authority) and digital signature shall be added onto all data of a message.

The maximum storage capacity of a message shall be 2 MB.

6. QR codes on e-invoices

a) Data representation in a QR Code

The value of a data object in a QR Code presented on the merchant side shall be formatted as follows:

No.

Name of data type

Definition

1

Sequence of numeric characters

Is the format of numeric characters, including 10 characters ranging from 0 to 9

2

Sequence of special numeric characters

Isaformat of special numeric characters regulated by EMV Book 4, including 96 characters composed of alphabetical, numeric characters and the mark (.).

3

String

Is preprogrammed sets of characters under the Unicode character standard.

Details about the representation of QR code data shall be prescribed at Point d of Clause 6 of this Section.

b) The format of QR code data objects in e-invoices

QR code data are formed as follows: Each data object is made up of three individual fields, including: (1) the reference data object identification (ID) field; (2) the length field that indicates the number of characters included in the value field; (3) the value field. Fields are coded as follows:

- TheID field shall be coded as a two-digit numeric value, with a value ranging from “00” to “99”;

The length field shall be coded as a two-digit numeric value, with a value ranging from “01” to “99”;

The value field shall have a minimum length of one character and a maximum length of 99 characters.

If the value field is blank (the length is zero), ID field, length field and value field shall not be included in the QR code data.

c) The detailed description of components of QR code data

The formats, lengths, representation forms and definitions of data objects shall be specified in the following table. Characters shall be stored in these data fields in the format of Unicode UTF-8.

Name of field

ID

Data type

Length of characters

Required / Optional

Description

QR Code Specification version

"00"

Sequence of numeric characters

2

Required

In this Regulations, the value shall be “01”

Information fields for invoice payment (if any)

Generation method

"01"

Sequence of numeric characters

2

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Information about a merchant’s code

"02"-"03"

Sequence of special numeric characters

99at maximum

Required (there must be at least 01 data object identifying a merchant)

Details shall be provided in details at Point d, Clause 6 of this Section

"04"-"05"

"06"-"08"

"09"-"10"

"11"-"12"

“13"-"14"

"15"-"16"

"17"-"25"

"26"-"51"

Global Unique Identifier (GUID)

“26-00”

Sequence of special numeric characters

32 at maximum

Required

Details shall be provided in details at Point d, Clause 6 of this Section

Merchant ID

“26-01”

String

14 at maximum

Required

Details shall be provided in details at Point d, Clause 6 of this Section

Merchant’s category code

“52”

Sequence of numeric characters

4

Required

Details shall be provided in details at Point d, Clause 6 of this Section

Currency code

"53"

Sequence of numeric characters

3

Required

This field’s value shall conform to the ISO 4217 standard, and shall be converted from the Invoice Currency Unit function (DVTTe tab).

For example: The Vietnam Dong is represented by the value “704”.

Transaction value

"54"

Sequence of special numeric characters

13 at maximum

Required

Details shall be provided in details at Point d, Clause 6 of this Section

Country code

"58”

Sequence of special numeric characters

2

Required

Details shall be provided in details at Point d, Clause 6 of this Section

Merchant’s name

"59"

Sequence of special numeric characters

25 at maximum

Required

Details shall be provided in details at Point d, Clause 6 of this Section

City where the merchant is based

"60"

Sequence of special numeric characters

15 at maximum

Required

Details shall be provided in details at Point d, Clause 6 of this Section

Postal code

"61"

Sequence of special numeric characters

10 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Additional information

"62"

String

99 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Invoice/ Receipt number

“62-01”

Sequence of special numeric characters

25 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Store code

“62-03”

Sequence of special numeric characters

25 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Code of a merchant’s sale point/ terminal device

“62-07”

Sequence of special numeric characters

25 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Transaction purpose

“62-08”

Sequence of special numeric characters

25 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Request for customer’s additional data

“62-09”

Sequence of special numeric characters

3 at maximum

Optional

Details shall be provided in details at Point d, Clause 6 of this Section

Information fields for invoice look-up (if any)

Invoice information

“99”

String

99 at maximum

Optional

 

Global Unique Identifier - GUID

“99-00”

Sequence of special numeric characters

13 at maximum

Optional

The value of this field shall be the seller’s tax identification code on the invoice (The MST tab inside the Nban tab). In case of being the tax identification code of a branch, the mark “-“shall be omitted.

For example: if the seller’s MST tab has the value of

“0107001729-001” the value of this field shall be “0107001729001”.

Invoice form symbol

“99-01”

String

1

Optional

This field’s value is the invoice form symbol function (KHMSHDon tab). For example: 1

Invoice symbol

“99-02”

String

6

Optional

This field’s value is the invoice symbol function (KHHDon tab). For example:

C21TYY.

Invoice number

“99-03”

String

8 at maximum

Optional

This field’s value is the invoice number function

(SHDon tab).

For example: 68.

Invoicing date

“99-04”

String

8

Optional

This field’s value is the invoicing date function (TDLap tab) under the format of YYYYMMDD.

For example: 20211121.

Total payment written in numbers

“99-05”

Sequence of special numeric characters

20 at maximum

Optional

This field’s value is the function of total payment in numbers

(TgTTTBSo tab)

Information fields for look-up and verification

Cyclic Redundancy Check CRC (Checksum)

"63"

Sequence of special numeric characters

4

Required

Details shall be provided in details at Point d, Clause 6 of this Section

The table above provides a minimum of QR code data fields which is used for invoice look-up and payment (if needed). Merchants may add other information in accordance with the regulations provided by the State Bank of Vietnam.

More examples of e-invoice QR Code shall be presented in the Appendix XII to this Regulation.

d) Details about QR Code format used in the payment sector in Vietnam

Thedetailed information about QR code format used in the payment sector in Vietnam shall be prescribed in the Decision No. 1928/QDNHNN (Technical specification of QR Code presented on the merchant side in Vietnam).

 

Part II

FORMATS OF THE COMPONENTS CONTAINING ELECTRONIC INVOICE DATA

 

I. Data components used for e-invoicing registration/adjustment of e-invoice access information, and the on-demand request for issuance of e-invoices with tax authority s identification codes

1. The format of data in the form of e-invoicing registration/the request form for change in e-invoice access information

a) The form shall be formatted as follows:

Image 3: The format of a registration/adjustment form for changes in e-invoice access information

b) The detailed format shall be described in the following table:

Data functions

Tab name

Maximum length

Data types

Required / Optional

The TKhai tab shall contain the form’s data and tax payer’s digital signature

The TKhai\DLTKhai tab shall contain the form’s data, including: General information and detailed contents in the form

The TKhai\DLTKhai\TTChung tab shall contain general information in the form

The XMLversion (In this Regulation, the value of this function shall be 1.0.0)

PBan

6

String

Optional

Form number (the number of the form)

MSo

1

Number (Details shall be provided in the Appendix VIII to this Regulation)

Required

Name (the name of the form)

Ten

100

String

Required

Form (The form of e-invoice registration/adjustment in the e-invoice access information)

HThuc

1

Number (1: for registration, 2: for adjustment)

Required

Taxpayer’s name

TNNT

400

String

Required

Tax identification code

MST

14

String

Required

Contact person

NLHe

50

String

Required

Contact address

DCLHe

400

String

Required

Email address

DCTDTu

50

String

Required

Phone number

DTLHe

20

String

Required

Place name

DDanh

50

String

Required

Date of issuance

NLap

 

Date

Required

The TKhai\DLTKhai\NDTKhai tab shall contain the detailed information included in the form

Applicable to invoices with identification codes (Applicable to e-invoices with identification codes)

ADHDCMa

1

Numeric (0: inapplicable, 1: applicable)

Required

Applicable to invoices without identification codes (Applicable to e-invoices without identification codes)

ADHDKMa

1

Numeric (0: inapplicable, 1: applicable)

Required

Registration for transaction 1 is made through the General Department of Taxation (Registration for transaction 1 is made via the electronic portal of the General Department of Taxation)

DKGDQTCT

1

Numeric (0: not via the electronic portal, 1: via the electronic portal)

Required

Clause, Article, Decree (in accordance with Clause, Article of Decree )

KDNDinh

100

String

Requiredin case of registering via the electronic portal of the General Department of Taxation

Registration is made via T-VAN

DKGDQTVAN

1

Numeric (0: not via T-VAN, 1: via T-VAN)

Required

VAT invoices (VAT invoices are used)

HDGTGT

1

Numeric (0: not used, 1: used)

Required

Sale invoice (the type of invoice used is sale invoice)

HDBHang

1

Numeric (0: not used, 1: used)

Required

Cash register invoice

(the type of invoice used is the one generated by a cash register)

HDMTTien

1

Numeric (0: not used, 1: used)

Required

Other invoices (other types of invoices are used)

HDKhac

1

Numeric (0: not used, 1: used)

Required

The TKhai\DLTKhai\NDTKhai\DSCTSSDung tab shall contain listed digital certificates in use

The TKhai\DLTKhai\NDTKhai\DSCTSSDung\CTS tab shall contain information on the digital certificates used)

Ordinal number

STT

3

Numeric

Optional

Name of institution (Authority certifying/ issuing/ acknowledging digital signatures or electronic signatures)

TTChuc

400

String

Required

Serial numbers of digital certificates

Seri

40

String

Required

Valid date ( Digital certificate is valid from ...)

TNgay

 

Date and time

Required

Expire date (Digital certificate is expired on ...)

DNgay

 

Date and time

Required

Form (The form of registration)

HThuc

1

Numeric (1: add, 2: Extend, 3: Terminate)

Required

The TKhai\DSCKS tab shall contain information on digital signatures, including tax payer’s digital signature and other digital signatures (if any)

The TKhai\DSCKS\NNT tab shall contain information on tax payer’s digital signature or legal representative’s digital signature ( on the TKhai\DLTKhai tab)

Digital signature

Signature

 

 

Required

The TKhai\DSCKS\CCKSKhac tab shall contain other digital signature (if any).

2. Format of the data informing the acceptance/ rejection of the use of e-invoices

a) A notice shall be formatted as follows:

Image 4: Format of data informing the acceptance/ rejection of e-invoicing registration/ adjustment of e-invoice access information

b) The detailed format shall be prescribed in the following table:

Data functions

Name of tab

Maximum length

Data types

Required/ Optional

The TBao tab shall contain information informing and providing information on digital signatures of tax authorities

The TBao\DLTBao tab shall contain informing data

The XML version (In this Regulation, the value of this function shall be 1.0.0)

PBan

6

String

Optional

Form number (the form number of the notice)

MSo

1

Numeric (details shall be provided in Appendix VIII to this Regulations)

Required

Name (Name of the notice)

Ten

255

String

Required

Number (The notice’s number)

So

30

String

Required

Place

DDanh

50

String

Required

Date of issuance

NTBao

 

String

Required

Senior tax authority’s name

TCQTCTren

100

String

Required

Tax authority’s name (Name of the tax authority issuing the notice)

TCQT

100

String

Required

Tax identification code

MST

14

String

Required

Tax payer’s name

TNNT

400

String

Required

Date (Date of registration/ Adjustment)

Ngay

 

Date

Required

Status of tax authority’s confirmation

TTXNCQT

1

Numeric (details shall be provided in the Appendix XI to this Regulation)

Required

Description

MTa

400

String

Required

The TBao\DLTBao\DSTVAN tab shall contain the list of service providers of e-invoices entrusted by tax authorities (is any)

The TBao\DLTBao\DSTVAN\TVAN tab shall contain the name and registered address. This tab shall be repeated a number of times, depending on the number of T-VAN entrusted by tax authorities

Name (Name of service providers of e-invoices entrusted by tax authorities)

Ten

400

String

Required

Registered address (Registered address of service providers of e-invoices entrusted by tax authorities)

DCDKy

400

String

Required

The TBao\DSCKS tab shall contain information of digital signature, including tax authority’s digital signature and other digital signatures (if any)

The TBao\DSCKS\CQT tab shall contain information on tax authority’s digital signature (on the TBao\DLTBao tab)

Digital signature

Signature

 

 

Required

The TBao\DSCKS\CCKSKhac tab shall contain other digital signatures (if any).

3. Format of data included in a notice informing the expiration of an e-invoice with identification code issued through the electronic portal of the General Department of Taxation/under authorization by a service provider of e-invoices; of ineligibility for use of e-invoices without identification codes.

a) A notice shall be formatted as follows:

Image 5: The format of data informing the expiration of an e-invoice with identification code issued through the electronic portal of the General Department of Taxation under authorization by a service provider of e-invoices; of ineligibility for use of e-invoices without identification codes.

b) The detailed format of a notice shall be described in the following table:

Function

Tab name

Maximum length

Data type

Required / Optional

The Tbao tab shall contain information informing the expiration of e-invoices with identification code and digital signature of decision-making officer or authority

The TBao\DLTBao tab shall contain data of the notice

The XML version (In this Regulation, the value of this function shall be 1.0.0)

PBan

6

String

Optional

Form number (the form number of the notice)

MSo

1

Numeric (details shall be provided in the Appendix VIII to this Regulation)

Required

Name (Name of the notice)

Ten

255

String

Required

Number (The notice’s number)

So

30

String

Required

Place

DDanh

50

String

Required

Date of issuance

NTBao

 

String

Required

Senior tax authority’s name

TCQTCTren

100

String

Required

Tax authority’s name (Name of the tax authority issuing the notice)

TCQT

100

String

Required

Tax payer’s name

TNNT

400

String

Required

Tax identification code

MST

14

String

Required

Date of adjustment request

NYCCDoi

 

Day and month

Required

Notice contents

NDTBao

400

String

Required

The TBao\DSCKS tab shall contain information on digital signatures, including tax authority’s information on digital signature, and other digital signatures (if any).

The TBao\DSCKS\CQT tab shall contain information on the tax authority’s digital signature (on the TBao\DLTBao tab).

Digital signature

Signature

 

 

Required

The TBao\DSCKS\CCKSKhac tab shall contain other digital signatures (if any)

4. The format of data of an on-demand request for the issuance of e-invoices with identification codes

a) The request shall be formatted as follows:

Image 6: The format of an on-demand request for the issuance of e-invoice with identification code

b) The detailed format of a request shall be described in the following table:

Function

Tab name

Maximum length

Data type

Required/Optional

The DNghi tab shall contain the on-demand request for issuance of e-invoice with identification code and taxpayer’s digital signature

The DNghi\DLDNghi tab shall contain data of the on-demand request for issuance of e-invoice with identification code, and details of the request

The DNghi\DLDNghi\TTChung shall contain the general information

The XML version (In this Regulation, the value of this function shall be 1.0.0)

PBan

6

String

Optional

Form number (the form number of the notice)

MSo

1

Number (details shall be provided in the Appendix VIII to this Regulation)

Required

Title (the Request title)

Ten

100

String

Required

Name of the tax authority (Name of the issuing tax authority)

TCQT

100

String

Required

Name of the requesting organization or individual

TTCCNhan

400

String

Required

Contact address

DCLHe

400

String

Required

Email address

DCTDTu

50

String

Required

Contact phone

DTLHe

20

String

Required

Number of the establishment decision (Number of the Decision on the establishment of the requesting organization)

SQDTLap

50

String

Optional

Date of the establishment decision (Issuing date of the Decision on the establishment of the requesting organization)

NCQDTLap

 

Date

Optional

Authority issuing the establishment decision (Authority issuing the decision on the establishment of the requesting organization)

CQCQDTLap

200

String

Optional

Tax identification code

MST

14

String

Optional

Invoice recipient’s name

TNNHDon

50

String

Required

Identification card’s number (the number of ID card of invoice recipient)

CMND

12

String

Required

Issuance date of ID card (Issuance date of ID card of invoice recipient)

NgCCMND

 

Date

Required

Issuing place of ID card (Issuing place of ID card of invoice recipient)

NCCMND

100

String

Required

Place name

DDanh

50

String

Required

Request date

NLap

 

Date

 

The DNghi\DLDNghi\NDDNghi tab shall contain the request content

Name of commodity or service

THHDVu

500

String

Required

Name (Name of commodity or service buyer)

Ten

400

String

Required

Address (Address of commodity or service buyer)

DChi

400

String

Required

Tax identification code (Tax identification code of commodity or service buyer)

MST

14

String

Optional

Number and date of contract (Number and date of commodity and service sale and purchase contract)

SNHDong

150

String

Optional

Revenue earned

DTPSinh

19,4

Numeric

Required

The DNghi\DSCKS tab shall contain information on the digital signature, including tax payer’s digital signature and other signatures (if any)

The DNghi\DSCKS\NNT tab shall contain information on the tax payer’s digital signature (on the DLDNghi tab)

Tax payer’s digital signature

Signature

 

 

Required

The DNghi\DSCKS\CCKSKhac tab shall contain other signatures (if any).

5. Message informing the expiration of an e-invoice with identification code issued on the electronic portal of the General Department of Taxation/under authorization a service provider of e-invoice; of ineligibility for use of e-invoices without identification codes.

a) The message shall be formatted as follows:

Image 7: Format of a message informing a notice on the expiration of an e-invoice with identification code via the electronic portal of the General Department of Taxation/ under authorization by a service provider of e-invoices; of ineligibility for uses of e-invoices without identification codes.

A message informing the expiration of an e-invoice with identification code via the electronic portal of the General Department of Taxation/under authorization by a service provider of e-invoices; of ineligibility for use of e-invoices without identification codes.

The general format of a message shall be described in Clause 5 of Section IV in Part I.

b) The detailed format of a message informing the expiration of an e-invoice with identification code via the electronic portal of the General Department of Taxation/under authorization by a service provider of e-invoice shall be described in Clause 3, Section I of Part II.

II. Data components applicable to the operation of issuing and sending e-invoices to tax authorities

1. General format of e-invoices

An e-invoice format is specified as follows:

Description: https://thuvienphapluat.vn/doc2htm/00445711_files/image009.jpg

Image 8: E-invoice format

Each e-invoice shall include the following data components:

<HDon> tab contains all data of an e-invoice.

<HDon> tab is structured into the sections as follows:

+ <DLHDon/> tab contains data of the e-invoice issued by the seller:

<TTChung> tab contains general information of the invoice (e.g.  invoice title, invoice form symbol, invoice symbol and number, issuing date, ...)

<NDHDon> tab contains information about contents of the invoice (e.g. seller, buyer, goods or services, payment,…)

DLQRCode tab contains QR Code data for searching and paying e-invoices (if any). Details about the format of this tab are prescribed in Clause 6, Section IV, Part I.

■ <TTKhac> tab containsadditional information of the taxpayer(if any). The tab has the maximum storage capacity of 500 characters. <TTKhac> tab can be placed in multiple positions inside the <DLHDon> tab. The <TTKhac> tab shall be formatted as follows:

<TTKhac>

<TTin>

<TTruong>Commodity code</TTruong>

<KDLieu>string</KDLieu>

<DLieu>MHH01</DLieu>

</TTin>

……

</TTKhac>

Where:

<TTruong> tab contains the name of the information field that needs to be presented on the e-invoice.

<KDLieu> tab contains data types of the information that needs to be presented on the e-invoice (e.g. string/numeric,…)

<DLieu> tab contains the data that needs to be presented.

The detailed format for other part of information is described in the following table:

Function description

Tab name

Data type

Required/optional

Field title

Ttruong

String

Required

Data type

KDLieu

String (Details provided in Appendix III hereto).

Required

Data

Dlieu

String

Required

+ <MCCQT> tab contains data of tax authority’s code, created by the tax authority and applied to e-invoices with codes (This tab is not included in invoices that taxpayers send to tax authoritiesfor issuance of codes). Details about this tab are specified in Clause 3, Section IV in Part I.

+ <DSCKS> tab contains data of the digital signature of the seller, buyer and tax authority (with regard to e-invoices with codes) and other digital signatures (if any). Where:

■ <NBan> tab contains the seller’s digital signature that is affixed to the entire data inside <DLHDon> tab.

■ <NMua> tab contains data of the buyer’s digital signature that is put inside the information part of digital signature <DSCKS>. The buyer’s digital signature is not required.

■ Other digital signatures (if any) shall be defined and managed by taxpayers, and put inside CCKSKhac tab.

The detailed information inside <DLHDon/>, <MCCQT/> and <DSCKS/> tabs are defined in detail in accordance with Clause 2, Section II in Part II.

2. E-invoice data formatting

a) Value-added tax invoice

Function description

Tab name

Maximum length

Data type

Required/optional

Hdon tab contains information of e-invoice data and digital signature

HDon\DLHDon tab contains general information, detailed contents of invoice, QR Code data and other information defined by the sellers on their own

HDon\DLHDon\TTChung tab contains general information of invoice

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

Invoice title

THDon

50

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice form symbol

KHMSHDon

1

Numeric (Details provided in Appendix II hereto).

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice symbol

KHHDon

6

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice number

SHDon

8

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Issuing date

TDLap

Date

Required

Currency unit

DVTTe

3

String (details specified in Clause 2 of Section IV in Part I)

Required

Forex rate

TGia

7,2

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\TTChung\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon tab contains invoice contents, including: Information about seller, buyer, list of commodities and services, and payment details on an invoice

HDon\DLHDon\NDHDon\Nban tab contains name, address and TIN of the seller

Name

Ten

400

String

Required

Tax identification number

MST

14

String

Required

Address

Dchi

400

String

Required

HDơn\DLHDon\NDHDon\NBan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\NMua tab contains name, address and TIN of the buyer

Name

Ten

400

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax identification number

MST

14

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Address

Dchi

400

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\NMua\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\DSHHDVu tab contains list of commodities or services

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu tab contains details about 01 line of commodity or service

Characteristics

TChat

1

Numeric (Details are provided in Appendix IV issued together with this Decision)

Optional

Ordinal number

STT

4

Numeric

Optional

Name

Ten

500

String

Required

Unit

DVTinh

50

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Quantity

SLuong

19,4

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Unit price

DGia

19,4

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount rate (used in case of presenting discount information in columns corresponding to specific commodities or services)

TLCKhau

6,4

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount amount 

(used in case of presenting commission information in columns corresponding to specific commodities or services)

STCKhau

19,4

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Total (Amount before VAT)

ThTien

19,4

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu\TTkhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\TToan tab contains payment information of invoices

HDon\DLHDon\NDHDon\TToan\THTTLTSuat tab contains general information of all e-invoices specific to tax rates

HDon\DLHDon\NDHDon\TToan\THTTLTSuat\LTSuat tab contains detailed information of all e-invoices specific to tax rates

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required

Total (Amount before VAT)

ThTien

19,4

Numeric

Required

Tax amount (VAT amount)

TThue

19,4

Numeric

Required

HDon\DLHDon\NDHDon\TToan tab contains information about payment amount and tax amount on the invoice

Total before tax (Total amount before VAT)

TgTCThue

19,4

Numeric

Required

Total tax (Total VAT amount)

TgTThue

19,4

Numeric

Required

HDon\DLHDon\NDHDon\TToan\DSLPhi tab contains lists of fees and charges (if any)

HDon\DLHDon\NDHDon\TToan\DSLPhi\Lphi tab contains details of specific fees and charges. This tab may be repeated multiple times, depending on the number of fees and charges.

Description

TLPhi

100

String

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Amount

TPhi

19,4

Numeric

Required (except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

The following functions are put inside HDon\DLHDon\NDHDon\TToan tab

Total discount

TTCKTMai

19,4

Numeric

Optional

Total written in numbers

TgTTTBSo

19,4

Numeric

Required

Total written in words

TgTTTBChu

255

String

Required

HDon\DLHDon\VDHDon\TToan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

The following functions are put inside HDon\DLHDon tab and placed behind NDHDon tab

QR Code data (details are provided in Clause 6, Section IV, Part I)

DLQRCode

512

String

Optional

HDon\DLHDon\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the function of tax authority’s Code on e-invoice (MCCQT tab put inside Hdon tab)

Tax authority’s code (Tax authority’s identification code presented on e-invoice)

MCCQT

12

String

Required

HDon\DSCKS tab contains details of digital signature, including digital signature of the seller, the buyer, the tax authority and other digital signatures (if any).

HDon\DSCKS\NBan tab contains information about digital signature of the seller

The seller’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DSCKS\NMua tab contains information about digital signature of the buyer (if any)

The buyer’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Optional

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the e-invoice function and add CQT tab (put inside HDon\DSCKS tab) containing information about the digital signature of the tax authority (affixed to HDon\MCCQT tab and HDon\DLHDon tab) 

Tax authority’s digital signature

Signature

 

 

Required 

HDon\DSCKS\CCKSKhac tab contains other digital signatures (if any).

In case of replacing any faulty e-invoice, the newly-issued e-invoice shall add the following information to the <TTChung/> tab and after the <TDLap/> tab:

Function description

Tab name

Maximum length

Data type

Required/optional

Substitute invoice forms

HTHDBTThe

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Optional

Substitute invoice date

TDLHDBTThe

Date

Required

Substitute invoice form symbol

KHMSHDBTThe

11

String (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice symbol

KHHDBTThe

8

String

Required (Except for the cases in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice number

SHDBTThe

8

String

Required (Except for the cases in Article 3 of the Circular No. 68/2019/TT-BTC)

b) E-invoices for sale of goods

Function description

Tab name

Maximum length

Data type

Required/optional

HDon tab contains information about e-invoice data and digital signature

HDon\DLHDon tab contains general information, detailed contents of an e-invoice, QR Code data and other information defined by the seller on their own

HDon\DLHDon\TTChung tab contains general information about an invoice

XML version (In this Regulation, the value is 1.0.0)

Pban

6

String

Optional

Invoice title

THDon

50

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice form symbol

KHMSHDon

1

Number (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice symbol

KHHDon

6

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice number

SHDon

8

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Issuing date

TDLap

Date

Required

Currency unit

DVTTe

3

String (Details are provided in Clause 2, Section IV in Part I)

Required

Forex rate

TGia

7,2

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\TTChung\TTKhac tab contains other information (Details are provided in Clause 1, Section II in Part II)

HDon\DLHDon\NDHDon tab contains invoice contents, including: Information about the seller, the buyer, indexed commodities and services, and payment details of the e-invoice

HDon\DLHDon\NDHDon\Nban tab contains name, address and TIN of the seller

Name

Ten

400

String

Required

Tax identification number

MST

14

String

Required

Address

DChi

400

String

Required

HDon\DLHDon\NDHDon\NBan\TTKhac tab contains other informations (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\NMua tab contains name, address and TIN of the buyer

Name

Ten

400

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax identification number

MST

14

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Address

DChi

400

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\NMua\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\DSHHDVu tab contains lists of commodities or services

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu tab contains details of 01 line of commodity or service

Characteristics

TChat

1

Numeric (Details are provided in Appendix IV issued together with this Decision)

Optional

Ordinal number

STT

4

Numeric

Optional

Name

Ten

500

String

Required

Unit

DVTinh

50

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Quantity

SLuong

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Unit price

DGia

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount rate (used in case of presenting discount information in columns corresponding to specific commodities or services)

TLCKhau

6,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount amount (used in case of presenting commission information in columns corresponding to specific commodities or services)

STCKhau

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Total amount

ThTien

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu\TTkhac tab contains other information (Details are provided in clause 1 of section II in Part II)

HDon\DLHDon\NDHDon\TToan tab contains information about invoiced payment amount 

Total sum of goods or services

TgTHHDVu

19,4

Numeric

Required

HDon\DLHDon\NDHDon\TToan\DSLPhi tab contains list of fees and charges (if any)

HDon\DLHDon\NDHDon\TToan\DSLPhi\Lphi tab contains details of specific fees and charges. This tab may be repeated multiple times, depending on the number of fees and charges.

Description

TLPhi

100

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Amount

TPhi

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

The following functions are put inside HDon\DLHDon\NDHDon\TToan tab

Total discount

TTCKTMai

19,4

Numeric

Optional

Total written in numbers

TgTTTBSo

19,4

Numeric

Required

Total written in words

TgTTTBChu

255

String

Required

HDon\DLHDon\NDHDon\TToan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

The following functions are put inside HDon\DLHDon tab and placed behind NDHDon tab

QR Code data (details are provided in Clause 6, Section IV, Part I)

DLQRCode

512

String

Optional

HDon\DLHDon\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the function of tax authority’s Code on e-invoice (MCCQT tab put inside HDon tab) 

Tax authority’s code (Tax authority’s identification code presented on e-invoice)

MCCQT

12

String

Required

HDon\DSCKS tab contains details of digital signature, including digital signature of the seller, the buyer, the tax authority and other digital signature (if any).

HDon\DSCKS\NBan tab contains information about digital signature of the seller

The seller’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DSCKS\NMua tab contains information about digital signature of the buyer (if any)

The buyer’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Optional

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the e-invoice function and add CQT tab (put inside HDon\DSCKS tab) containing information about the digital signature of the tax authority (affixed to HDon\MCCQT tab and HDon\DLHDon tab) 

Tax authority’s digital signature

Signature

Required

HDon\DSCKS\CCKSKhac tab contains other digital signatures (if any).

In case of replacing any faulty e-invoice, the newly-issued e-invoice shall add the following information to the <TTChung/> tab and after the <TDLap/> tab:

Function description

Tab name

Maximum length

Data type

Required/optional

Substitute invoice forms

HTHDBTThe

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Optional

Substitute invoice date

TDLHDBTThe

Date

Required

Substitute invoice form symbol

KHMSHDBTThe

11

String (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice symbol

KHHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice number

SHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

c) Electronic dispatch and delivery notes 

Function description

Tab name

Maximum length

Data type

Required/optional

HDon tab contains information presented on an electronic dispatch note, including information about the dispatch note and digital signature

HDon\DLHDon tab contains general information about a dispatch note, detailed contents of an dispatch note and other information defined by the seller on their own

HDon\DLHDon\TTChung tab contains general information about a dispatch note, including:

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

Invoice title

THDon

50

String

Required

Invoice form symbol

KHMSHDon

1

Numeric 

(Details are provided in Appendix II issued together with this Decision).

Required

Invoice symbol

KHHDon

6

String

Required

Invoice number

SHDon

8

Numeric

Required

Issuing date

TDLap

Date

Required

Currency unit

DVTTe

3

String (Details are provided in Clause 2, Section IV, Part I)

Required

Forex rate

TGia

7,2

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\TTChung\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon tab contains invoice data, including information about the seller, the buyer, indexed commodities and services, and payment details of the e-invoice

HDon\DLHDon\NDHDon\NBan tab contains name, address and TIN of the consignor

Name (Consignor’s name)

Ten

400

String

Required

Tax identification number (consignor’s TIN)

MST

14

String

Required

Internal dispatch instruction

LDDNBo

255

String

Required

Address (Departure warehouse)

DChi

400

String

Required

Carrier’s name

TNVChuyen

400

String

Required

Means of transport

PTVChuyen

50

String

Required

HDon\DLHDon\NDHDon\NBan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\NMua tab contains the consignee’s information

Name (Consignee’s name)

Ten

400

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax identification number (consignee’s TIN)

MST

14

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Address (Arrival warehouse)

DChi

400

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\NMua\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\DSHHDVu tab contains lists of commodities or services

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu tab contains details of 01 line of commodity or service

Characteristics

TChat

1

Numeric (Details are provided in Appendix IV issued together with this Decision)

Optional

Ordinal number

STT

4

Numeric

Optional

Name

Ten

500

String

Required

Unit

DVTinh

50

String

Required

Quantity

SLuong

19,4

Numeric

Required

Unit price

DGia

19,4

Numeric

Required

Total amount

ThTien

19,4

Numeric

Required

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

The following functions are put inside HDon\DLHDon tab and placed behind NDHDon tab

QR Code data (details are provided in Clause 6, Section IV, Part I)

DLQRCode

512

String

Optional

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the function of tax authority’s Code on e-invoice (MCCQT tab put inside HDon tab) 

Tax authority’s code (Tax authority’s identification code presented on e-invoice)

MCCQT

12

String

Required

HDon\DSCKS tab contains details of digital signature, including consignor’s digital signature and other digital signature (if any).

HDon\DSCKS\NBan tab contains information about the consignor’s digital signature (affixed to DLHDon tab)

The consignor’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Required

HDon\DSCKS\NMua tab contains information about the consignee’s digital signature (if any)

The consignee’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Optional

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the e-invoice function and add CQT tab (put inside HDon\DSCKS tab) containing information about the digital signature of the tax authority (affixed to HDon\MCCQT tab and HDon\DLHDon tab) 

Tax authority’s digital signature

Signature

Required

HDon\DSCKS\CCKSKhac tab contains other digital signatures (if any).

In case of replacing any faulty electronic dispatch note, the newly-made note shall add the following information to the <TTChung/> tab and after the <TDLap/> tab:

Function description

Tab name

Maximum length

Data type

Required/optional

Substitute invoice form (Form of substitute dispatch note)

HTHDBTThe

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Optional

Substitute invoice date

TDLHDBTThe

Date

Required

Substitute invoice form symbol

KHMSHDBTThe

11

String (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice symbol

KHHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice number

SHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

d) Bill-cum-VAT declaration forms

Function description

Tab name

Maximum length

Data type

Required/optional

HDon parent tab contains information about e-invoice data and digital signature

HDon\DLHDon tab contains general information, detailed contents of an e-invoice, QR Code data and other information defined by the seller on their own

HDon\DLHDon\TTChung tab contains general information about an e-invoice, including:

XML version (In this Regulation, the value is 1.0.0)

Pban

6

String

Optional

Invoice title

THDon

50

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice form symbol

KHMSHDon

1

Numeric (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice symbol

KHHDon

6

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice number

SHDon

8

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Issuing date

TDLap

Date

Required

Currency unit

DVTTe

3

String (Details are provided in Clause 2, Section IV, Part I)

Required

Forex rate

TGia

7,2

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\TTChung\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon tab contains invoice contents, including: Information about the seller, the buyer, lists of commodities and services, and payment details on the e-invoice

HDon\DLHDon\NDHDon\NBan tab contains name, TIN and address of the seller (enterprise)

Name (selling unit’s name)

Ten

400

String

Required

Tax identification number

MST

14

String

Required

Address

DChi

400

String

Required

HDon\DLHDon\NDHDon\NBan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\NMua tab contains the customer’s information

Name (Full name)

Ten

100

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Passport (Passport/other entry-exit document) number

SHChieu

20

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Passport (Passport/other entry-exit document) issuance date

NCHChieu

Date

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Passport (Passport/other entry-exit document) expiry date

NHHHChieu

Date

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Nationality

QTich

50

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\NMua\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\DSHHDVu tab contains lists of commodities or services

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu tab contains details of 1 line of commodity or service

Characteristics

TChat

1

Numeric (Details are provided in Appendix IV issued together with this Decision)

Optional

Ordinal number

STT

4

Numeric

Optional

Name

Ten

500

String

Required

Unit

DVTinh

50

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Quantity

SLuong

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Unit price

DGia

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount rate (used in case of presenting discount information in columns corresponding to specific commodities or services)

TLCKhau

6,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount amount (used in case of presenting commission information in columns corresponding to specific commodities or services)

STCKhau

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Total amount (Amount before VAT)

ThTien

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax amount (VAT amount)

TThue

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

After-tax amount (After-VAT amount)

ThTCThue

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\TToan tab contains invoice payment information

HDon\DLHDon\NDHDon\TToan\THTTLTSuat tab contains general information of all e-invoices specific to tax rates

HDon\DLHDon\NDHDon\TToan\THTTLTSuat\LTSuat tab contains detailed information of all e-invoices specific to tax rates

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required

Total amount (Amount before VAT)

ThTien

19,4

Numeric

Required

Tax amount (VAT amount)

TThue

19,4

Numeric

Required

HDon\DLHDon\NDHDon\TToan tab contains information about invoiced payment amount and tax amount 

Total before tax (Total amount before VAT)

TgTCThue

19,4

Numeric

Required

Total tax (Total VAT amount)

TgTThue

19,4

Numeric

Required

HDon\DLHDon\NDHDon\TToan\DSLPhi tab contains lists of fees and charges (if any)

HDon\DLHDon\NDHDon\TToan\DSLPhi\Lphi tab contains details of specific fees and charges. This tab may be repeated multiple times, depending on the number of fees and charges.

Description

TLPhi

100

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Amount

TPhi

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

The following functions are put inside HDon\DLHDon\NDHDon\TToan tab

Total discount

TTCKTMai

19,4

Numeric

Optional

Total written in numbers

TgTTTBSo

19,4

Numeric

Required

Total written in words

TgTTTBChu

255

String

Required

HDon\DLHDon\NDHDon\TToan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

The following functions are put inside HDon\DLHDon tab and placed behind NDHDon tab

QR Code data (details are provided in Clause 6, Section IV, Part I)

DLQRCode

512

String

Optional

HDon\DLHDon\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the function of tax authority’s Code on e-invoice (MCCQT tab put inside HDon tab) 

Tax authority’s code (Tax authority’s identification code presented on e-invoice)

MCCQT

12

String

Required

HDon\DSCKS tab contains details of digital signature, including digital signature of the seller, the buyer, the tax authority and taxpayer’s digital signature (if any)

HDon\DSCKS\NBan tab contains information about digital signature of the seller

The seller’s digital signature (subject to as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DSCKS\NMua tab contains information about digital signature of the buyer (if any)

Buyer’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Optional

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the e-invoice function and add CQT tab (put inside HDon\DSCKS tab) containing information about the digital signature of the tax authority (affixed to HDon\MCCQT tab and HDon\DLHDon tab) 

Tax authority’s digital signature

Signature

Required

HDon\DSCKS\CCKSKhac tab contains other digital signatures (if any).

In case of replacing any faulty e-invoice, the newly-issued e-invoice shall add the following information to the <TTChung/> parent tab and after the <TDLap/> tab:

Function description

Tab name

Maximum length

Data type

Required/optional

Substitute invoice forms

HTHDBTThe

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Optional

Substitute invoice date

TDLHDBTThe

Date

Required

Substitute invoice form symbol

KHMSHDBTThe

11

String (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice symbol

KHHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice number

SHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

e) Other invoices

Including e-stamps, e-tickets, e-cards, e-receipts or other electronic documents bearing different names, but having contents the same as those of e-invoice in accordance with the regulation of Clause 3, Article 3 of the Circular No. 68/2019/TT-BTC dated September 30, 2019 of the Ministry of Finance, guiding the implementation of a number of articles of the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018.

Function description

Tab name

Maximum length

Data type

Required/optional

HDon parent tab contains e-invoice information, including e-invoice data. CQT information (information about the tax authority), other supporting and administrative information, and digital signature

HDon\DLHDon tab contains general or detailed information of the e-invoice, QR Code data and other information defined by the seller on their own

HDon\DLHDon\TTChung tab contains general information about the e-invoice

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

Invoice title

THDon

50

String

Required

Invoice form symbol

KHMSHDon

1

Numeric (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice symbol

KHHDon

6

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice number

SHDon

8

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Issuing date

TDLap

Date

Required

Currency unit

DVTTe

3

String (Details are provided in Clause 2, Section IV in Part I)

Required

Forex rate

TGia

7,2

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\TTChung\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon tab contains invoice contents, including: Information about the seller, the buyer, lists of commodities and services, and payment details on an e-invoice

HDon\DLHDon\NDHDon\Nban tab contains name, address and TIN of the seller

Name

Ten

400

String

Required

Tax identification number

MST

14

String

Required

Address

DChi

400

String

Required

HDon\DLHDon\NDHDon\NBan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\NMua tab contains name, address and TIN of the buyer

Name

Ten

400

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax identification number

MST

14

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Address

DChi

400

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\NMua\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\DSHHDVu tab contains lists of commodities or services

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu tab contains details of 1 line of commodity or service

Characteristics

TChat

1

Numeric (Details are provided in Appendix IV issued together with this Decision)

Optional

Ordinal number

STT

4

Numeric

Optional

Name

Ten

500

String

Required

Unit

DVTinh

50

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Quantity

SLuong

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Unit price

DGia

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount rate (used in case of presenting discount information in columns corresponding to specific commodities or services)

TLCKhau

6,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Discount amount (used in case of presenting commission information in columns corresponding to specific commodities or services)

STCKhau

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Total amount (Amount before VAT)

ThTien

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\DSHHDVu\HHDVu\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

HDon\DLHDon\NDHDon\TToan tab contains payment information of e-invoices

HDon\DLHDon\NDHDon\TToan\THTTLTSuat tab contains general information of all e-invoices specific to tax rates (if any)

HDon\DLHDon\NDHDon\TToan\THTTLTSuat\LTSuat tab contains detailed information of all e-invoices specific to tax rates

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required

Total amount (Amount before VAT)

ThTien

19,4

Numeric

Required

Tax amount (VAT amount)

TThue

19,4

Numeric

Required

HDon\DLHDon\NDHDon\TToan tab contains information about invoiced payment amount and tax amount 

Total before tax (Total amount before VAT)

TgTCThue

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Total tax (Total VAT amount)

TgTThue

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\TToan\DSLPhi tab contains lists of fees and charges (if any)

HDon\DLHDon\NDHDon\TToan\DSLPhi\Lphi tab contains details of specific fees and charges. This tab may be repeated multiple times, depending on the number of fees and charges.

Description

TLPhi

100

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Amount

TPhi

19,4

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

The following functions are put inside HDon\DLHDon\DLHDon\TToan tab

Total discount

TTCKTMai

19,4

Numeric

Optional

Total written in numbers

TgTTTBSo

19,4

Numeric

Required

Total written in words

TgTTTBChu

255

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DLHDon\NDHDon\TToan\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

The following functions are put inside HDon\DLHDon tab and placed behind NDHDon tab

QR Code data (details are provided in Clause 6, Section IV, Part I)

DLQRCode

512

String

Optional

HDon\DLHDon\TTKhac tab contains other information (Details are provided in Clause 1, Section II, Part II)

If any e-invoice with code is eligible for grant of identification codes, the tax authority’s system shall return to the function of tax authority’s Code on e-invoice (MCCQT tab put inside HDon tab) 

Tax authority’s code (Tax authority’s identification code presented on e-invoice)

MCCQT

12

String

Required

HDon\DSCKS tab contains details of digital signature, including digital signature of the seller, the buyer, the tax authority and other digital signature (if any).

HDon\DSCKS\NBan tab contains information about digital signature of the seller

The seller’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

HDon\DSCKS\NMua tab contains information about digital signature of the buyer (if any)

The buyer’s digital signature (subject to regulations as prescribed at Point dd, Clause 1, Article 3 of the Circular No. 68/2019/TT-BTC)

Signature

Optional

If any e-invoice is eligible for grant of identification codes, the tax authority’s system shall return to the e-invoice function and add CQT tab (put inside HDon\DSCKS tab) containing information about the digital signature of the tax authority (affixed to HDon\MCCQT tab and HDon\DLHDon tab) 

Tax authority’s digital signature

Signature

Required

HDon\DSCKS\CCKSKhac tab contains other digital signatures (if any).

 

In case of replacing any faulty e-invoice, the newly-issued e-invoice must add the following information to the <TTChung/> parent tab and after the <TDLap/> tab:

Function description

Tab name

Maximum length

Data type

Required/optional

Substitute invoice forms

HTHDBTThe

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Optional

Substitute invoice date

TDLHDBTThe

Date

Required

Substitute invoice form symbol

KHMSHDBTThe

11

String (Details are provided in Appendix II issued together with this Decision).

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice symbol

KHHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Substitute invoice number

SHDBTThe

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

3. Notification messages of sending of e-invoices to tax authorities to request grant of identification codes

A message about notification of sending of an e-invoice to a tax authority to request the grant of an identification code shall be formatted as follows:

Description: https://thuvienphapluat.vn/doc2htm/00445711_files/image010.jpg

Image 9: Format of the message about notification of sending of an e-invoice to a tax authority for an identification code request

General format of the message is provided in Clause 5, Section IV, Part I.

Data of the e-invoice needing the code are put inside the DLieu tab of the message.

Each message only contains data of an e-invoice. In such e-invoice, MCCQT tab has not yet been made available.

Details about the format of an e-invoice with the identification code is provided in Clause 2, Section II, Part II.

4. Notification message of results of grant of tax authority s identification code

A message about notification of result of grant of an identification code shall be formatted as follows:

Description: https://thuvienphapluat.vn/doc2htm/00445711_files/image011.jpg

Image 10: Format of the notification message of results of grant of tax authority s identification code

General format of the message is provided in Clause 5, Section IV, Part I.

Data of the e-invoice needing the code are put inside the DLieu tab of the message.

Each message only contains data of an e-invoice. The message is exported from the e-invoice containing the tax authority’s information (MCCQT tab).

The format of the e-invoice with identification code is provided in Clause 2, Section II, Part II.

5. Notification messages of transmission of e-invoices without identification codes to tax authorities

A notification message of transmission of an e-invoice without identification code to a tax authority shall be formatted as follows:

Description: https://thuvienphapluat.vn/doc2htm/00445711_files/image012.jpg

Image 11: Format of the notification message of transmission of an
e-invoice without identification code to a tax authority

General format of the message is provided in Clause 5, Section IV, Part I.

Data of the e-invoice without identification code are put inside the DLieu tab of the message.

Details about the format of an e-invoice without identification code are provided in Clause 2, Section II, Part II.

III. Data components applicable to the processing of incorrect invoices

1. Data format of an incorrect e-invoice cancellation notice

a) Format of an e-invoice cancellation notice:

Image 12: Data format of an incorrect e-invoice cancellation notice

b) The detailed format is prescribed in the table as follow:

Function description

Tab name

Maximum length

Data type

Required/optional

TBao tab contains e-invoice cancellation notice data, including: General information of a tax payer, a List of canceled invoices and the digital signature of a tax payer

TBao/DLTBao tab contains e-invoice cancellation notice data, including information of a tax payer and a List of canceled invoices

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

Form number (Notice form number)

MSo

1

Numeric (Details are provided in Appendix VIII issued together with this Decision)

Required

Name (Notice name)

Ten

255

String

Required

Name of the tax agency

TCQT

100

String

Required

Name of the tax payer

TNNT

400

String

Required

Tax identification number (Tax identification number of a tax payer)

MST

14

String

Required

Place

DDanh

50

String

Required

Date of notice

NTBao

 

Date

Required

A List of canceled invoices recorded in the TBao\DLTBao\DSHDon tab

TBao\DLTBao\DSHDon\HDon tab contains detailed information of each canceled invoice

Ordinal number

No.

4

Numeric

Optional

Invoice form symbol

KHMSHDon

11

String (Details are provided in Appendix II issued together with this Decision)

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice symbol

KHHDon

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice number (E-invoice number)

SHDon

8

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Date (date of issuing an invoice)

Ngay

 

Date

Required

Type of e-invoice application

LADHDDT

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Required

Notice purposes (Cancellation/explanation)

TCTBao

1

Numeric (Details are provided in Appendix IX issued together with this Decision)

Required

Reason

LDo

255

String

Optional

TBao\DSCKS tab contains information of digital signatures, including the digital signature of the tax payer and other digital signatures (if any).

TBao\DSCKS\NNT tab contains information of the digital signature of the tax payer (signing in the DLTBao tab)

A tax payer s digital signature

Signature

 

 

Required

TBao\DSCKS\CCKSKhac tab contains other digital signatures (if any).

2. Data format of a notice on e-invoice to be checked

a) The notice format is prescribed as follows:

Image 13: Data format of a notice on e-invoice to be checked

b) The detailed format is prescribed in the table as follow:

Function description

Tab name

Maximum length

Data type

Required/optional

TBao tab contains message notifying about an e-invoice to be checked, including the notice data and digital signatures of officers and agencies issuing decisions

TBao\DLTBao tab contains notice message, including general information of a notice and a List of invoices of a tax payer to be checked

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

Form number (Notice form number)

MSo

1

Numeric (Details are provided in Appendix VIII issued together with this Decision)

Required

Name (Notice name)

Ten

255

String

Required

Numeric (Notice number)

So

30

String

Required

Place

DDanh

50

String

Required

Date of notice

NTBao

 

Month and date

Required

Name of the tax agency

TCQT

100

String

Required

Name of a tax payer

TNNT

400

String

Required

Tax identification number

MST

14

String

Required

A tax payer s address

DCNNT

255

String

Required

TBao\DLTBao\DSHDon tab contains a List of invoices to be checked

TBao\DLTBao\DSHDon\HDon tab contains detailed information of each invoice to be checked

Ordinal number

No.

4

Numeric

Optional

Invoice form symbol

KHMSHDon

1

Numeric (Details are provided in Appendix II issued together with this Decision)

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice symbol

KHHDon

6

String

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Invoice number

SHDon

8

Numeric

Required (Except for the cases stipulated in Article 3 of the Circular No. 68/2019/TT-BTC)

Date of issuing an invoice

Ngay

 

Date

Required

Type of e-invoice application

LADHDDT

1

Numeric (Details are provided in Appendix VI issued together with this Decision)

Required

Reason (reason for checking)

LDo

255

String

Required

TBao\DSCKS tab contains information of digital signatures, including the digital signature of the tax agency and other digital signatures (if any)

TBao\DSCKS\CQT tab contains information of the digital signature of the tax agency (signing in the TBao\DLTBao tab)

Digital signature

Signature

 

 

Required

TBao\DSCKS\CCKSKhac tab contains other digital signatures (if any).

3. A notice message on cancellation of an incorrect e-invoice

The format of a message notifying the cancellation of an incorrect e-invoice is prescribed as follow:

Image 14: Format of a message notifying the cancellation of an incorrect e-invoice

- General format of the message is provided in Clause 5, Section IV, Part I.

- A message contains data of one or more notices of a tax identification number.

- Details about a notice of cancellation are prescribed in Clause 1, Section II, Part II.

4. A message notifying about an e-invoice to be checked

The format of a message notifying about an e-invoice to be checked is prescribed as follow:

Image 15: The format of a message notifying about an e-invoice to be checked

- Data of the e-invoice needing a check are put inside the DLieu tab of the message.

- General format of the message is provided in Clause 5, Section IV, Part I.

- Details about a notice of e-invoice needing a check are prescribed in Clause 2, Section II, Part II.

IV. Data components applicable to the formulation and transmission of the summarization data of e-invoices to the tax agency

1. Data format of summarization table of e-invoices sent to the tax agency

a) The format of a data summarization table is prescribed as follow:

Image 16: Data format of summarization table of e-invoices sent to the tax agency

b) The detailed format is prescribed in the table as follow:

Function description

Tab name

Maximum length

Data type

Required/optional

BTHDLieu tab contains information of the summarization table of e-invoice data, including the data of the summarization table and the digital signature of a tax payer

BTHDLieu\DLBTHop tab contains information of the data summarization table, including general information and detailed contents

BTHDLieu\DLBTHop\TTChung tab contains general information

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

The number of the data summarization table (the ordinal number)

SBTHDLieu

5

Numeric

Required

Data type

LKDLieu

1

String (Details are provided in Appendix X issued together with this Decision)

Required

Data acquisition period

KDLieu

7

String (Details are provided in Appendix X issued together with this Decision)

Required

Initial acquisition

LDau

1

Number (1: Initial acquisition, 0: false)

Required

Supplementary acquisition

BSLThu

3

Numeric

Required

Date of formulation

NLap

 

Date

Required

Name of the tax payer

TNNT

400

String

Required

Tax identification number of a tax payer

MST

14

String

Required

BTHDLieu\DLBTHop\NDBTHDLieu tab contains contents of the summarization table of the e-invoice data

BTHDLieu\DLBTHop\NDBTHDLieu\DSDLieu tab contains the data list of the summarization table

BTHDLieu\DLBTHop\NDBTHDLieu\DSDLieu\DLieu contains 01 line of data (may be repeated many time depending on the summarization table data)

Ordinal number

No.

6

Numeric

Optional

Invoice form symbol, invoice symbol (in accordance with ordinal number)

KHHDon

7

String

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Invoice number

SHDon

8

Numeric

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Issuing date (Date, month and year of issuing an invoice)

NLap

 

Date

Required

Name of the buyer

TNMua

400

String

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Tax identification number of the buyer/Customer code

MSTNMua

14

String

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Name of goods, services

THHDVu

500

String

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Unit

DVTinh

50

String

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Quantity

SLuong

19,4

Numeric

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Total value of selling goods, services before VAT

TTCThue

19,4

Numeric

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Tax rate (VAT tax rate)

TSuat

5

String (Details are provided in Appendix V issued together with this Decision).

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Total tax (Total VAT amount)

TgTThue

19,4

Numeric

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Total amount

TgTTToan

19,4

Numeric

Required (Except for the cases stipulated in Article 3, Article 16 and Appendix II of the Circular No. 68/2019/TT-BTC)

Note

GChu

255

String

Optional

BTHDLieu\DSCKS\NNT tab contains information of the tax payer s digital signature (signing in the BTHDLieu\DLBTHop tab)

A tax payer s digital signature

Signature

 

 

Required

BTHDLieu\DSCKS\CCKSKhac tab contains other digital signatures (if any).

2. A message of transmission of summarization table of e-invoice data to the tax agency.

A message of transmission of the data table is formatted according to the following image:

Image 17: Format of the notification message of transmission of summarization table of e-invoice data without identification code to a tax authority

- General format of the message is provided in Clause 5, Section IV, Part I.

- Data of the invoice summarization table without identification code are put inside the DLieu tab of the message.

- Details about the format of invoice summarization table without identification code are provided in Clause 1, Section IV, Part II.

V. Data components applicable to the transfer of invoice data to tax agency during the transmission period

The declaration of invoice or document data of selling goods and services (Form No. 03 provided in the Decree No. 119/2018/ND-CP) shall be formatted as follows:

Image 18: Data format of the declaration of invoice or document data of selling goods and services

The detailed format is prescribed in the table as follow:

Function description

Tab name

Maximum length

Data type

Required/optional

TKhai tab contains declaration information, including declaration data and the tax payer’s digital signature

TKhai\DTTKhai tab contains declaration data, including general information of the declaration and detailed contents of the declaration

TKhai\DLTKhai\TTChung tab contains general information

XML version (In this Regulation, the value is 1.0.0)

PBan

6

String

Optional

Form number (Declaration form number)

MSo

1

Numeric (Details are provided in Appendix VIII issued together with this Decision)

Required

Name (Declaration name)

Ten

100

String

Required

Assessment period type

LKTThue

1

String (Details are provided in Appendix VII issued together with this Decision)

Required

Assessment period

KTThue

7

String (Details are provided in Appendix VII issued together with this Decision)

Required

Place

Ddanh

50

String

Required

Date of formulation

NLap

 

Date

Required

Name of the tax payer

TNNT

400

String

Required

Tax identification number of a tax payer

MSTNNT

14

String

Required

Name of the tax agent

TDLThue

400

String

Optional

Tax identification number of the tax agent

MSTDLThue

14

String

Optional

Currency unit

DVTTe

3

String (Details are provided in Clause 2, Section IV in Part I)

Required

TKhai\DLTKhai\NDTKhai contains the declaration content, including the invoice list, selling documents divided into many levels of tax rates

TKhai\DLTKhai\NDTKhai\NHDKCThue tab contains group of invoices of goods and services free from VAT (if any)

TKhai\DLTKhai\NDTKhai\NHDKCThue\DSHDon tab contains group of invoices of goods and services free from VAT

TKhai\DLTKhai\NDTKhai\NHDKCThue\DSHDon\HDon contains details about 01 line of invoices

Ordinal number

No.

6

Numeric

Optional

Function description

Tab name

Maximum length

Data type

Required/optional

Invoice form symbol

KHMSHDon

11

String (Details are provided in Appendix II issued together with this Decision)

Required

Invoice symbol

KHHDon

8

String

Required

Invoice number

SHDon

8

String

Required

Issuing date (Date, month and year of issuing an invoice)

NLap

 

Date

Required

Name of the buyer

TNMua

400

String

Optional

Tax identification number of the buyer

MSTNMua

14

String

Optional

Revenue before VAT

DTCThue

19,4

Numeric

Required

Note

GChu

255

String

Optional

TKhai\DLTKhai\NDTKhai\NHDKCThue contains total revenue before VAT

Total revenue before VAT

TgDTCThue

19,4

Numeric

Required

TKhai\DLTKhai\NDTKhai\NHDThue0 tab contains group of invoices of goods and services subject to VAT of 0% (if any)

TKhai\DKTKhai\NDTKhai\NHDThue0\DSHDon tab contains group of invoices of goods and services subject to VAT of 0% (if any)

TKhai\DLTKhai\NDTKhai\NHDThue0\DSHDon\HDon contains details about 01 line of invoices

Ordinal number

No.

6

Numeric

Optional

Invoice form symbol

KHMSHDon

11

String (Details are provided in Appendix II issued together with this Decision)

Required

Invoice symbol

KHHDon

8

String

Required

Invoice number

SHDon

8

String

Required

Issuing date (Date, month and year of issuing an invoice)

NLap

 

Date

Required

Name of the buyer

TNMua

400

String

Optional

Tax identification number of the buyer

MSTNMua

14

String

Optional

Revenue before VAT

DTCThue

19,4

Numeric

Required

Note

GChu

255

String

Optional

TKhai\DLTKhai\NVDTKhai\NHDThue0 contains total revenue before VAT

Total revenue before VAT

TgDTCThue

19,4

Numeric

Required

Total VAT

TgTGTGT

19,4

Numeric

Required

TKhai\DLTKhai\NDTKhai\NHDThue5 tab contains group of invoices of goods and services subject to VAT of 5% (if any)

TKhai\DLTKhai\NDTKhai\NHDThue5\DSHDon tab contains group of invoices of goods and services subject to VAT

TKhai\DLTKhai\NDTKhai\NHDThue5\DSHDon\HDon contains details about 01 line of invoices

Ordinal number

No.

6

Numeric

Optional

Invoice form symbol

KHMSHDon

11

String (Details are provided in Appendix II issued together with this Decision)

Required

Invoice symbol

KHHDon

8

String

Required

Invoice number

SHDon

8

String

Required

Issuing date (Date, month and year of issuing an invoice)

NLap

 

Date

Required

Name of the buyer

TNMua

400

String

Optional

Tax identification number of the buyer

MSTNMua

14

String

Optional

Revenue before VAT

DTCThue

19,4

Numeric

Required

VAT

TGTGT

19,4

Numeric

Required

Note

GChu

255

String

Optional

TKhai\DLTKhai\NDTKhai\NHDThue5 contains total revenue before VAT and total VAT

Total revenue before VAT

TgDTCThue

19,4

Numeric

Required

Total VAT

TgTGTGT

19,4

Numeric

Required

TKhai\DLTKhai\NDTKhai\NHDThue10tab contains group of invoices of goods and services subject to VAT of 10% (if any)

TKhai\DLTKhai\NDTKhai\NHDThue10\DSHDon tab contains group of invoices of goods and services subject to VAT of 10%

TKhai\DLTKhai\NDTkhai\NHDThue10\DSHDon\HDon contains details about 01 line of invoices

Ordinal number

No.

6

Numeric

Optional

Invoice form symbol

KHMSHDon

11

String (Details are provided in Appendix II issued together with this Decision)

Required

Invoice symbol

KHHDon

8

String

Required

Invoice number

SHDon

8

String

Required

Issuing date (Date, month and year of issuing an invoice)

NLap

 

Date

Required

Name of the buyer

TNMua

400

String

Optional

Tax identification number of the buyer

MSTNMua

14

String

Optional

Revenue before VAT

DTCThue

19,4

Numeric

Required

VAT

TGTGT

19,4

Numeric

Required

Note

GChu

255

String

 

Optional

TKhai\DLTKhai\NDTKhai\NHDThue10 contains total revenue before VAT and total VAT

Total revenue before VAT

TgDTCThue

19,4

Numeric

Required

Total VAT

TgTGTGT

19,4

Numeric

Required

TKhai\DLTKhai\NDTKhai tab contains information about total revenue of selling goods and services subject to VAT and total VAT

Total revenue of selling goods, services subject to VAT

TgDThu

19,4

Numeric

Required

Total VAT of selling goods and services

TgThue

19,4

Numeric

Required

TKhai\DSCKS tab contains information of digital signatures, including the tax payer s digital signature and other digital signatures (if any).

TKhai\DSCKS\NNT tab contains information of the tax payer s digital signature (signing in the DLTKhai tab)

A tax payer s digital signature

Signature

 

 

Required

TKhai\DSCKS\CCKSKhac tab contains other digital signatures (if any).

 

Part III

TECHNICAL PARAMETERS OF METHOD OF EXCHANGING DATA WITH TAX AGENCIES

 

I. Regulations on transmission channels

Standards

Regulations

Description

1. For T-VAN

Type of transmission channels

MPLS VPN layer 3

Connecting with the General Department of Taxation through the MPLS VPN Layer3 network infrastructure of the network service provider

The connection between terminal devices of T-VAN and the network service provider is the layer 3 connection under OSI model. IP addresses used for two end points’ connections shall be provided by the network service provider

Type of cable

Optical fiber

 

Security mechanism

IPSec support

Connecting device at the T-VAN point to support the IPSec function

Quantity of channels

03

Including 01 main channel and 02 standby channels (01 channel at the main data center and 01 channel at the standby data center)

The main channel and standby channel at the main data center belong to 02 network service providers

Bandwidth

Minimum of 10 Mbps

Each transmission channel shall have a minimum bandwidth of 10 Mbps

2. For TCKNGTT

Type of transmission channels

MPLS VPN layer 3 or private leased channel

Connecting with the General Department of Taxation through the MPLS VPN Layer3 network infrastructure or a private leased channel of the network service provider

Type of cable

Optical fiber

 

Security mechanism

IPSec support

Connecting device at the TCKNGTT point to support the IPSec function

Quantity of channels

02

Including 01 main channel and 01 standby channels (at the standby data center)

The main channel and standby channel belong to 02 network service providers

Bandwidth

Minimum of 05 Mbps

Each transmission channel shall have a minimum bandwidth of 05 Mbps

 

 

 

II. Regulations on connection protocol

Properties

Regulations

Description

1. Web service

Information package security protocol

https

Information is kept secure during the transmission/receipt on the Internet environment.

Service communication protocol

SOAP v1.2

Web service communication protocol

Service security standards

WS-Security v1.1

Security for Web service

WS-Policy v1.5

Web service policy management

WS-Addressing v1.0

Description of web service routing

WS-Web ReliableMessaging v1.2

Transmission quality assurance

Service definition

WSDL v1.2

 

2. Queue

Transmission and receipt protocol

Message Queue (MQ)

 

Queue channel service channel security

TLS v1.2

 

Service definition

XML schema

 

Type of transmission channels

Sender-receiver

 

 


APPENDIX I

LIST OF MESSAGES
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

No.

Message code

Name

Description

Group of messages serving the need of registration and change of information for use of e-invoice and the on-demand request for grant of e-invoices with identification codes

1

100

Message notifying the expiry of e-invoices with identification codes via the General Department of Taxation s website/under authorization to a e-invoice service provider; of ineligibility for use of e-invoices without identification codes

 

Group of messages serving the need of formulating and sending e-invoices to tax agencies

2

200

Notification messages of sending of e-invoices to tax agencies to request grant of identification codes

 

3

201

Notification message of results of grant of tax agency s identification codes

 

4

202

Notification messages of transmission of e-invoices without identification codes to tax agencies

 

Group of messages serving the need of handling incorrect invoices

5

300

A notice message on cancellation/explanation of an incorrect e-invoice

 

6

301

A message notifying about an e-invoice to be checked

 

Group of messages of transmission of summarization table of e-invoice data to tax agencies

7

400

A message of transmission of summarization table of e-invoice data to the tax agency

 

 


APPENDIX II

LIST OF INVOICE FORM SYMBOLS
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

1. For e-invoices specified in the Decree No. 119/2018/ND-CP, the following table shall be used:

No.

Invoice form symbol

Name/Description

1

1

Reflecting the type of value-added tax invoices

2

2

Reflecting the type of purchased invoices

3

3

Reflecting the type of electronic dispatch and delivery notes

4

4

Reflecting other invoice types such as electronic stamps, electronic tickets, electronic cards, electronic vouchers or other electronic documents of other names and containing e-invoice contents as prescribed in Article 3 of the Circular No. 68/2019/TT-BTC.

2. For invoices specified in the Decree No. 51/2010/ND-CP and the Decree No. 04/2014/ND-CP, regulations stipulated in such Decrees and guiding documents shall be applied.

 


APPENDIX III

LIST OF DATA OF OTHER INFORMATION
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

No.

Value

Description

1

string

String

2

numeric

Numeric

3

dateTime

Date and time

4

date

Date

 


APPENDIX IV

LIST OF CHARACTERISTIC CRITERIA (GOODS AND SERVICES)
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

Characteristic criteria shall be used to distinguish ordinary goods or services from promotion, trade discount, or remarks, explanatory notes. To be specific:

No.

Value

Description

1

1

Goods, services

2

2

Promotion

3

3

Trade discount (in case of presenting discount information in lines)

4

4

Remarks, explanatory notes

 


APPENDIX V

LIST OF TAX RATES
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

No.

Value

Description

1

0%

Tax rate of 0%

2

5%

Tax rate of 5%

3

10%

Tax rate of 10%

4

KCT

Not subject to VAT

5

KKKNT

No declaration, calculation and payment of VAT

6

KHAC

Others

 


APPENDIX VI

LIST OF SUBSTITUTE INVOICE FORMS/INVOICE APPLICATION TYPES
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

No.

Value

Description

1

1

E-invoices as prescribed in the Decree No. 119/2018/ND-CP

2

2

E-invoices with tax agencies’ verification codes in accordance with the Decision No. 1209/QD-BTC dated June 23, 2015 and the Decision No. 2660/QD-BTC dated December 14, 2016 of the Ministry of Finance (Invoices with tax agencies’ verification codes under the Decree No. 51/2010/ND-CP and the Decree No. 04/2014/ND-CP)

3

3

Other invoices as prescribed in the Decree No. 51/2010/ND-CP and the Decree No. 04/2014/ND-CP (except for e-invoices with tax agencies’ verification codes in accordance with the Decision No. 1209/QD-BTC and the Decision No. 2660/QD-BTC)

 


APPENDIX VII

LIST OF ASSESSMENT PERIOD TYPES AND ASSESSMENT PERIODS
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

1. A list of assessment period types

No.

Value

Description

1

T

Monthly assessment

2

Q

Quarterly assessment

2. Format of assessment period field: N1N2/Y1Y2Y3Y4

Where:

- N1N2is the 2 digits indicating the assessment month if the assessment period type is T or the maximum 2 digits indicating the assessment quarter if the assessment period type is Q.

- Y1Y2Y3Y4is the 4 digits indicating the assessment year.

Example 1: The assessment period of December 2020 is presented by the following tabs: LKTThue = T; KTThue = 12/2020

Example 2: The assessment period of Quarter 3 of 2020 is presented by the following tabs: LKTThue = Q; KTThue = 3/2020

 


APPENDIX VIII

LIST OF DECLARATION, NOTICE AND REQUEST FORMS NUMBER
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

No.

Value

Description

1

1

Declaration for registration/change of information used in e-invoices

2

2

Notice about acceptance/refusal of using e-invoices

3

3

Declaration of invoice or document data of selling goods and services

4

4

Notice about cancellation of e-invoices

5

5

Notice about e-invoices to be checked

6

6

Request for grant of e-invoices with identification codes (on-demand)

7

7

Notice about the expiry of e-invoices with identification codes via the General Department of Taxation s website/under authorization to a e-invoice service provider; of ineligibility for use of e-invoices without identification codes

 


APPENDIX IX

LIST OF NOTICE PURPOSES
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

Applying to Form No. 04 of the Decree No. 119/2018/ND-CP.

No.

Value

Description

1

1

Explanation

2

2

Cancellation with replacement invoices

3

3

Cancellation without replacement invoices

 


APPENDIX X

LIST OF DATA ACQUISITION PERIOD TYPES AND DATA ACQUISITION PERIODS
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

1. A list of data acquisition period types

No.

Value

Description

1

T

Monthly data acquisition

2

Q

Quarterly data acquisition

2. Format of data acquisition period field: N1N2/Y1Y2Y3Y4

Where:

- N1N2is the 2 digits indicating the assessment month if the data acquisition period type is T or the maximum 2 digits indicating the assessment quarter if the data acquisition period type is Q.

- Y1Y2Y3Y4is the 4 digits indicating the year.

Example 1: The data acquisition period of December 2020 is presented by the following tabs: LKDLieu = T; KDLieu = 12/2020

Example 2: The data acquisition period of Quarter 3 of 2020 is presented by the following tabs: LKDLieu = T; KDLieu = 3/2020

 


APPENDIX XI

LIST OF TAX AGENCIES’ CONFIRMATION STATUS ON THE ACCEPTANCE/REFUSAL OF USING E-INVOICES
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

No.

Value

Description

1

1

In case tax payers permitted to use e-invoices.

2

2

In case enterprises are not allowed to use e-invoices.

3

3

In case of giving authorization through e-invoice service providers, tax agencies shall notify tax payers to register transaction using e-invoices without any charge through e-invoice service providers.

 


APPENDIX XII

EXAMPLES FOR QR CODE ON E-INVOICES
(Attached to the Regulation on components containing e-invoice data and data transmission and reception mode with tax agencies provided in the Decision No. 635/QD-TCT dated May 11, 2020 of the Director of the General Department of Taxation)

 

Data fields in QR Code stated in e-invoices used for supporting domestic and international payment and invoice information searching:

Field title

Example

Explanation

QR Code specification version

000201

ID: 00

Length: 02

Value: 01

Generation method:

010212

ID: 01

Length: 02

Value: 12 (Automatic QR Code)

Information of the merchant’s number

021426578954265489

ID: 02

Length: 14

Value: 26578954265489 (PAN Visa)

041415682654895154

ID: 04

Length: 14

Value: 15682654895154 (PAN Mastercard)

26280010A000000
77501100107001729

ID: 26

Length: 28

Value:

0010A00000077501100107001729

Sub-ID: 00

Length: 10

Value: A000000775 (Globally unique identification - GUID)

Sub-ID: 01

Length: 10

Value: 0107001729 (Identification of the merchant - Merchant ID/Tax identification number)

Catalog code of the merchant

52045499

ID: 52

Length: 04

Value: 5499 (Specialty fruit and food store)

Currency code

5303704

ID: 53

Length: 03

Value: 704 (Vietnam Dong)

Trading value

5406120000

ID: 54

Length: 06

Value: 120000

Country code

5802VN

ID: 58

Length: 02

Value: VN

Name of the merchant

5905DNXYZ

ID: 59

Length: 05

Value: DNXYZ

City where the merchant is located

6005HANOI

ID: 60

Length: 05

Value: HANOI

Additional information

62400115S757CK5 HTIE918E0307SH OPXYZ0706XYZ001

ID: 62

Length: 40

Value:

0115S757CK5HTIE918E0307SHOPXY Z0706XYZ001

Sub-ID: 01

Length: 15

Value: S757CK5HTIE918E (Invoice/bill number)

Sub-ID: 03

Length: 07

Value: SHOPXYZ (Store code)

Sub-ID: 07

Length: 06

Value: XYZ001 (Code of a merchant’s point of sale/terminal device)

Invoice information

9960001301070017 29001010110206C 21TYY0302680408 202111210506120000

ID: 99

Length: 60

Value:

00130107001729001010110206C21TYY 0302680408202111210506120000

Sub-ID: 00

Length: 13

Value: 0107001729001 (seller’s tax identification number)

Sub-ID: 01

Length: 01

Value: 1 (Invoice form symbol)

Sub-ID: 02

Length: 06

Value: C21TYY (Invoice symbol)

Sub-ID: 03

Length: 02

Value: 68 (Invoice number)

Sub-ID: 04

Length: 08

Value: 20211121 (date of issuing invoices)

Sub-ID: 05

Length: 06

Value: 120000 (Total written in numbers)

CRC

63041177

ID: 63

Length: 04

Value: 1177

Data components (inside <DLQRCode> tab) and QR Code image shall be presented as follows:

- Data components:

00020101021202142657895426548904141568265489515426280010A000000775 0110010700172952045499530370454061200005802VN5905 DNXYZ6005HANOI62400115S757CK5HTIE918E0307SHOPXYZ0706XYZ00199600013010700172 9001010110206C21TYY030268040820211121050612000063041177

- QR Code image presented in the invoice:

 

 

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