To: Tax Departments of provinces and centrally affiliated cities

On implementation of the Law on Tax Administration in 2019, Decree No. 123/2020/ND-CP and Circular No. 78/2021/TT-BTC, from July 1, 2022, e-invoices have been rolled out nationwide. In order to continue rolling out the el-invoice with the tax authority's code generated from the cash register according to the instructions in Article 8 of Circular No. 78/2021/TT-BTC, the General Department of Taxation guides the implementation as follows:

1. Establishment of Steering Committee, Working Group

In Official Letter No. 3199/TCT-DNNCN dated August 29, 2022 of the General Department of Taxation on the implementation of the Program "Lucky Invoices", the General Department of Taxation has directed the Tax Departments to establish a Steering Committee, Working Group to initiate the Program "Lucky Invoices" in combination with rolling out e-invoices with the tax authority's code generated from the cash register.

The Steering Committee and Working Group of the Tax Department need to become fully aware of the purpose of the Program "Lucky Invoice" in combination with the rollout of e-invoice with the tax authority's code generated from the cash register in order to: enable sellers to apply e-invoices, protect consumers' interests in receiving invoices right away when buying goods and services, thereby improving the effectiveness of the application of legislation on electronic invoices in the coming time.

The rollout at tax authorities at all levels will be done through the Electronic Invoice Operations Center and relevant departments as assigned by the Head of the tax authority.

2. Holding training, propagation and support for taxpayers

The implementation of training, propagation and support for taxpayers needs to focus on the provisions of the law on e-invoices for a form of e-invoice that will be rolled out by the tax authority in coming time, which is an e-invoice with the tax authority’s code generated from the cash register (hereinafter referred to as the e-invoice from the cash register).  In specific, the key matters to be implemented are as follows:

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- Conditions to apply e-invoice from cash register: eligibility to make transactions with tax authorities by electronic means (such as: having digital signature and registration to be granted electronic tax account by the tax authority); have information technology infrastructure (such as: having computers or electronic devices with internet connection, email); using e-invoicing software - this is software that can create e-invoices and can also transmit e-invoice data to buyers and to tax authorities. In case an enterprise or business household chooses the form of an e-invoice with the tax authority's code generated from the cash register, in addition to the above-mentioned basic requirements, it only needs to change the e-invoice software to meet the standards of data format according to the provisions of Decision No. 1510/QD-TCT dated September 21, 2022 of the Director of the General Department of Taxation.

- Benefits of applying e-invoice from cash register:

+ Take initiative 24/7 in invoicing when there is a sale of goods and services, thoroughly handle problems in the past time about the delay between the time of payment and the time of invoicing - the buyer can receive e-invoices immediately upon payment - enable consumers to obtain invoices to participate in the “Lucky Invoice” Program;

+ Digital signature is not required;

+ Expenditures on purchase of goods and services using invoices generated from cash registers are determined as expenditures with sufficient legal invoices and documents when determining tax obligations;

+ Take initiative 24/7 in handling errors and errors arising right on the taxpayer's device if the e-invoice from the cash register software has been installed according to the tax authorities' standards;

+ At the end of the day, only the e-invoice data used during the day must be transferred to the tax authority through an organization providing the service of receiving, transmitting and storing electronic data.

3. Review the list of enterprises and household businesses rolling out e-invoices from cash registers

Based on the reports of the Tax Departments on the review and rollout of the e-invoice with the tax authority's code generated from the cash register (according to Official Dispatch No. 3169/TCT-DNCNCN dated August 26, 2022 of the General Department of Taxation of the General Department of Taxation sent to 06 provinces and cities on rollout of e-invoices phase 1 and Official Dispatch No. 3170/TCT-DNNCN dated August 26, 2022 of the General Department of Taxation sent to 57 provinces and cities on rollout of e-invoices phase 2), the General Department of Taxation has consolidated the number of enterprises, household businesses in each group of industries directly to consumers that can roll out e-invoices from cash registers phase 1 at each Tax Department (Schedule attached to this Official Dispatch).

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4. Rollout roadmap

- Phase 1: From the date on which the General Department of Taxation officially announces the Program of E-invoices with the tax authority's code generated from the cash register (expected to be announced on December 15, 2022) until the end of March 2023, the Tax Departments focused on rolling out for 100% of enterprises and household businesses in the group that can roll out e-invoices from cash registers according to the list of reports to the General Department of Taxation (according to Official Dispatch No. 3169/TCT-DNCNCN dated August 26, 2022 of the General Department of Taxation of the General Department of Taxation sent to 06 provinces and cities on rollout of e-invoices phase 1 and Official Dispatch No. 3170/TCT-DNNCN dated August 26, 2022 of the General Department of Taxation sent to 57 provinces and cities on rollout of e-invoices phase 2).

- The following phases: from April 1, 2023, the Tax Department will proactively make a list and roll out the program in the province for the remaining enterprises and household businesses and report the results to the General Department of Taxation.

3. Reporting

- The report will be consolidated from the e-invoice control centers of the tax authorities of the Tax Departments to report to the Steering Committee and the Working Group of the General Department of Taxation.

- For the group of phase 1: the report is consolidated weekly at 4 pm on Friday.

- For the group of the following phases: the report is consolidated monthly on the last day of the month until it is determined that the tax department has completed the rollout.

- For the report on the list of enterprises, the household businesses that roll out e-invoices with the tax authority's code generated from the cash register to initiate the phase 1, they shall be sent to the General Department of Taxation (Department of the Management of SOEs) before December 14, 2020. 2022, and the e-copies shall be sent to email dplan@gdt.gov.vn. Difficulties which may arise shall be reported to: Ms. Dao Phuong Lan - Department of Management of SOEs - Phone number: 0936.993966.

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PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Dang Ngoc Minh

Công văn 4517/TCT-DNNCN năm 2022 triển khai Hóa đơn điện tử có mã của cơ quan thuế khởi tạo từ máy tính tiền do Tổng cục Thuế ban hành