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10 new points of Circular 78/2021/TT-BTC on e-invoices

12/11/2021 03:55 PM
The General Department of Taxation issued Official Letter 4144/TCT-CS dated October 28, 2021, introducing new contents in Circular 78/2021/TT-BTC guiding invoices and documents.

Accordingly, there are 10 new points in Circular 78/2021/TT-BTC on invoices and documents.
For example, e-invoice authorization as specified in Article 3.
Contents of authorization to issue e-invoices are as follows:
- The third-party (the party authorized to make the e-invoice) is the party that has an affiliated relationship with the seller, who is eligible to use the e-invoice and is not in the case of discontinuing the use of the e-invoice.
The association relationship is determined according to Clause 2, Article 5 of Decree 132/2020.
Cases of stopping using e-invoices are specified in Clause 1, Article 16 of Decree 123/2020.
The e-invoice made by the authorized party is an e-invoice with or without the tax authority's code and must show the name, address, tax identification number of the authorizing party and the name, address, and tax identification number of the authorized party. 
In case the authorized invoice is an e-invoice without a tax authority's code, the authorizing party is responsible for transferring the e-invoice data or through a service provider to transfer the e-invoice data to the direct management agency.
- The authorization must be made in writing (mandate contract or authorization agreement) between the two parties and must fully show the following information:
Information about the authorizing party and the authorized party (name, address, tax code, digital certificate); information on authorized e-invoices (invoice type, invoice symbol, invoice model number); mandate purposes; mandate duration; method of payment of authorized invoices (specify the responsibility to pay for goods and services on the authorized invoice);…
In addition, there are some new points about invoices and vouchers:
- Regarding the symbol of the model number, the symbol of the invoice, the name of the invoice (Article 4);
- Regarding the conversion of electric bills with tax authorities' codes (Article 5);
- Applying electronic invoices to other cases (Article 6);
- Handling errors in some cases (Article 7);
- Electronic invoices generated from cash registers (Article 8);
- Using receipts and vouchers (Article 9);
- Criteria for e-invoice service providers to sign a contract to provide e-invoice services with tax authority's code and services of receiving, transmitting, and storing invoice data and other services. other related services (Article 10);
- Effectiveness (Article 11);
- Forward processing (Article 12).
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