Circular No. 78/2021/TT-BTC dated September 17th, 2021 of the Ministry of Finance on providing guidance on the Law on Tax Administration dated June 13, 2019, and the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 prescribing invoices and records

This Circular provides guidelines for some contents about electronic invoices (e-invoices) under the Law on Tax Administration and the Government’s Decree No. 123/2020/ND-CP , including: authorization to issue e-invoices; form number and reference number of an e-invoice; use of e-invoices bearing tax authority’s identification code (authenticated e-invoices); use of e-invoices in some other cases; handling of erroneous e-invoices and e-invoice datasheets sent to tax authorities; authenticated e-invoices generated from POS cash registers, e-invoice transmission and storage services, etc.

Accordingly, regarding reference number of an e-invoice, the first character is C or K (in which, C refers to the invoice that bears a tax authority’s authentication code, K refers to the invoice that does not bear a tax authority’s authentication code). The last two characters shall be decided by the seller to serve their management requirements. If the seller uses different forms of the same type of e-invoice, the last two characters shall be used to differentiate such e-invoice forms. If the seller does not decide the last two characters, YY shall be specified.

If a taxpayer that is using unauthenticated e-invoices wants to use authenticated e-invoices, it shall follow procedures for modification of information about the use of e-invoice as prescribed in Article 15 of Decree No. 123/2020/ND-CP .

Transfer of data on issued unauthenticated e-invoices to the tax authority in the case specified in Point a.2 Clause 3 Article 22 of Decree No. 123/2020/ND-CP shall be carried out as follows: The seller shall concurrently send the invoice that contains adequate information as prescribed to the buyer and the tax authority within the same day.

Regarding authorization to issue e-invoices, the authorized party must be the related parties of the sellers and are not suspended from use of e-invoices as prescribed in Article 16 of the Decree No. 123/2020/ND-CP . The authorizing party and the authorized party shall notify the tax authority of the authorization to issue invoices, using Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP

A household business or individual business that pays tax according to the tax declaration method is required to issue e-invoices from July 1st, 2022.

This Circular comes into force from July 1st, 2022.

To replace Decision No. 30/2001/QD-BTC dated April 13th, 2001; Circular No. 191/2010/TT-BTC dated December 1st, 2010; Circular No. 32/2011/TT-BTC dated March 14th, 2011; Circular No. 39/2014/TT-BTC dated March 31st, 2014; Decision No. 1209/QD-BTC dated June 23rd, 2015; Decision No. 526/QD-BTC dated April 16th, 2018; Decision No. 2660/QD-BTC dated December 14th, 2016; Circular No. 303/2016/TT-BTC dated November 15th, 2016; Circular No. 37/2017/TT-BTC dated April 27th, 2017; Circular No. 68/2019/TT-BTC dated September 30th, 2019; Circular No. 88/2020/TT-BTC dated October 30th, 2020.