Official Dispatch 2455/TCT-DNNCN 2022 implementation of electronic invoices, documents

To: Tax Departments of provinces and centrally-run cities.

In order to remove difficulties in the implementation and use of e-invoices from July 01, 2022, the General Department of Taxation provides the following guidelines:

1. Regarding the maintenance of operations of the Centers for implementation and use of e-invoices at the General Department of Taxation and Tax Departments

The Centers for implementation and use of e-invoices at the General Department of Taxation and Tax Departments shall maintain their operations. Concurrently, they shall act as the standing units in counseling the Steering Committees and Standing Groups to organize and direct the implementation of e-invoices throughout the country as well as at each Tax Department according to the reality, timely support organizations, enterprises and households in removing their difficulties arising in the implementation of e-invoices without affecting taxpayers’ production and business activities.

2. Regarding the use of e-receipts

Pursuant to Decree No. 123/2020/ND-CP, from July 01, 2022, organizations may use e-receipt. However, the standard format of e-receipts and implementation procedures are being formulated by the General Department of Taxation. Therefore, organizations, including organizations authorized to collect taxes, shall continue to use paper receipts printed on order or self-printed or purchased from tax offices, or use e-receipts under Circular No. 32/2011/TT-BTC, until the General Department of Taxation’s instructions are available.

3. Regarding the use of electronic personal income tax (PIT) withholding documents

Pursuant to Article 33 of Decree No. 123/2020/ND-CP, tax-withholding organizations are not required to register or notify the issuance, or transfer of e-data to tax offices when using electronic PIT withholding documents. They shall develop a software system themselves to ensure that the used e-documents meet compulsory requirements specified in Clause 1 Article 32 of Decree No. 123/2020/ND-CP. While pending the use of electronic PIT withholding documents, organizations (including tax offices) and enterprises may use self-issued PIT withholding documents. From July 01, 2022, tax offices shall stop selling PIT withholding documents printed on tax offices’ orders. Unused withholding documents that have already been purchased from tax offices shall continue to be used.

4. Regarding the regulation on the provision of e-invoice information

Currently, the e-invoice system has met the demand for searching e-invoices on e-portals and apps (searching the entire contents of e-invoices). Regarding the sharing of databases for relevant agencies, on May 23, 2022, the General Department of Taxation issued Official Dispatch No. 1737/TCT-QLRR guiding tax offices at all levels to sign the sample regulation on the exchange of e-invoice information, detailing the discussion and exchange between the tax offices at all levels and State administrative agencies in localities, such as market management agencies, polices or agencies evolved in the investigation and procedural activities, for signing this regulation. Exchanged information shall be signed by tax offices at all levels based on the State management requirements and specific administrative procedures of each external organization and agency. Concurrently, in order to timely meet requirements on information exchange, the General Department of Taxation (the Risk Management Board and Information Technology Department) is urgently completing professional documents for the making of applications meeting the information provision under the regulation. Tax offices at all levels are required to report to the General Department of Taxation (the Risk Management Board) for further instructions when receiving requests for information provision from other State management agencies in the requesting localities.

The General Department of Taxation hereby informs Tax Departments for implementation./.