HOW IS ELECTRONIC INVOICE WITH A TAX AUTHORITIES CODE REGULATED? WHAT CONDITIONS MUST AN INVOICE CODE ISSUED BY THE TAX AUTHORITIES?

How to create an electronic invoice with a tax authority code? What conditions must an invoice be granted by the tax authority? If the seller discovers that the electronic invoice that has been issued with a code from the tax authority but has not yet been sent to the buyer has errors, how should it be handled? Through today’s article, let’s learn more about this issue with Pham Consult!

Create an electronic invoice with the tax authority’s code specified in Clause 1, Article 17 of Decree 123/2020/ND-CP as follows:

Create electronic invoices with tax authority codes

1. Create an electronic invoice with the tax authority’s code

a) Enterprises, economic organizations, other organizations, business households and individuals that belong to the subjects specified in Clause 1, Article 14 of this Decree, if accessing the electronic information portal of the General Department of Taxation to make invoices, can use Use the account provided when registering to:

– Prepare invoices for selling goods and providing services.

– Digitally sign the issued invoices and send the invoices to the tax authority to issue codes.

b) Enterprises, economic organizations, other organizations, business households and individuals using electronic invoices with tax authority codes through organizations providing electronic invoice services can access the information page. electronic information of the organization providing electronic invoice services or using the unit’s electronic invoice software to perform:

– Prepare invoices for selling goods and providing services.

– Digitally sign the issued invoices and send the invoices to an organization providing electronic invoice services for the tax authority to issue a code.

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Accordingly, making electronic invoices with tax authority codes is prescribed as follows:

– Enterprises, economic organizations, other organizations, business households and individuals falling under the subjects mentioned in Clause 1, Article 14 of Decree 123/2020/ND-CP if accessing the Electronic Information Portal of the General Department of Taxation to To make an invoice, use the account provided when registering to do:

+ Prepare invoices for selling goods and providing services.

+ Digitally sign the issued invoices and send the invoices to the tax authority to issue codes.

– Enterprises, economic organizations, other organizations, business households and individuals using electronic invoices with tax authority codes through organizations providing electronic invoice services can access the information page. organization providing electronic invoice services or using the unit’s electronic invoice software to perform:

+ Prepare invoices for selling goods and providing services.

+ Digitally sign the issued invoices and send the invoices to an organization providing electronic invoice services for the tax authority to issue a code.

Issuing invoice codes with tax authority codes specified in Clause 2, Article 17 of Decree 123/2020/ND-CP must ensure the following conditions:

Create electronic invoices with tax authority codes

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2. Issue invoice code

a) Invoices issued with codes by tax authorities must ensure:

– Full content of electronic invoices as prescribed in Article 10 of this Decree.

– Correct electronic invoice format as prescribed in Article 12 of this Decree.

– Correct registration information as prescribed in Article 15 of this Decree.

– Not in the case of stopping using electronic invoices with tax authority codes as prescribed in Clause 1, Article 16 of this Decree.

b) The General Department of Taxation’s invoice code issuance system automatically issues invoice codes and returns the results of invoice code issuance to the sender.

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Accordingly, invoices issued with codes by tax authorities must meet the following conditions:

– Invoices issued with codes by tax authorities must ensure:

+ Full content of electronic invoices as prescribed in Article 10 of Decree 123/2020/ND-CP.

+ Correct electronic invoice format as prescribed in Article 12 of Decree 123/2020/ND-CP.

+ Correct registration information as prescribed in Article 15 of Decree 123/2020/ND-CP.

+ Not in the case of stopping using electronic invoices with tax authority codes as prescribed in Clause 1, Article 16 of Decree 123/2020/ND-CP.

– The General Department of Taxation’s invoice code issuance system automatically issues invoice codes and returns the invoice code issuance results to the sender.

Handling invoices with errors is specified in Clause 1, Article 19 of Decree 123/2020/ND-CP as follows:

Invoice processing has errors

1. In case the seller discovers that there are errors in the electronic invoice that has been issued with a code from the tax authority and has not yet been sent to the buyer, the seller shall notify the tax authority according to Form No. 04/SS-HDĐT, Appendix IA. promulgated together with this Decree on canceling electronic invoices with erroneous codes and creating new electronic invoices, digitally signing them and sending them to tax authorities to issue new invoice codes to replace the created invoices to send to customers. buyer. The tax authority cancels the electronic invoice that has been issued a code with errors stored on the tax authority’s system.

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Accordingly, in case the seller discovers that the electronic invoice that has been issued with a code from the tax authority and has not yet been sent to the buyer has errors, the seller shall notify the tax authority according to Form No. 04/SS-HDĐT Appendix. IA issued together with Decree 123/2020/ND-CP on canceling electronic invoices with erroneous codes.
At the same time, the seller creates a new electronic invoice, digitally signs it and sends it to the tax authority to issue a new invoice code to replace the created invoice to send to the buyer. The tax authority cancels the electronic invoice that has been issued a code with errors stored on the tax authority’s system.

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