According, all enterprises, business organizations and other organizations, when selling goods, providing services are obliged to issue e-invoices with tax authorities’ identification codes.
In addition, business households or individuals keeping accounting records, regularly hiring at least 10 employees and earning the preceding year’s revenue which equals at least 03 (three) billion dong in the commerce and service sector shall be also obliged to use e-invoices with tax authorities’ identification codes.
Particularly, enterprises doing business in the following sectors: electricity, petroleum, post and telecommunications, transportation, clean water, finance and credit, insurance, healthcare, electronic commerce, supermarket business or trading shall be entitled to use e-invoices without tax authorities’ identification codes.
Another special point of this Decree is that e-invoices must be issued whenever goods are sold and/or services are provided regardless of value of each sale or provision. Under the earlier regulations, it is exempt from issuance of invoices upon selling goods, providing services valued at under VND 200,000.
The use of e-invoice with or without the tax agency's identification code is obliged to be registered on the Web Portal of the General Department of Taxation according to Form No. 01 issued together with this Decree. Notably, from the date of use of e-invoices as registered, paper invoices which remain unused (if any) must be destroyed rather than being used further.
This Decree takes effect from November 1st, 2018.
However, the transformation from the use of paper invoices to e-invoices shall be carried out according to the road map to November 1st, 2020 and Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP shall remain in effect until October 31st, 2020 and shall be expired from November 1st, 2020.
According to this Scheme, apart from improvement of legal framework and policies for payments by bank transfer, the Government also develops some measures in order to intensify the payment via banks for the aforesaid services, such as:
- To equip and develop point-of-sale (POS) terminals at State Treasuries, hospital and schools to serve payments made via banks;
- To attach special importance to payment services and products which are modern but easy to use and suitable for users in rural areas, remote and isolated areas, as well as users who do not yet open bank accounts;
- To develop new payment facilities as well as facilitate their customers in using payment services;
- To develop multi-functional or multi-purpose bank cards allowing card users to make payments for taxes and tolls, receive social insurance benefits, and make payments for tuition fees or hospital charges in different forms such as online payment, payments via mobile apps, contactless payment, near field communications (NFC) and other modern payment services.
This Decision takes effect from the date of its signing.
Accordingly, electronic data used in payment for covered medical costs must be carried out according to the regulations on general nomenclature codes promulgated by the Ministry of Health.
In addition, it is required to use XML to format electronic data and UTF-8 to represent alphabetical letters in the Unicode character system.
Each XML file may contain one or multiple covered health check-up or treatment records each of which stores information about a patient’s health care visit even if such health care visit is made by a patient holding at least two health insurance cards.
Health care establishments shall be accorded the discretionary power to decide on one of the following protocols: (1) Using web service connections; (2) Synchronizing electronic data by using the server software; (3) Directly inputting data; (4) Transmitting FTP (File Transfer Protocol) files.
This Circular comes into force from January 15th, 2018. To replace Circular No. 23/2010/TT-NHNN dated November 9th, 2010, Circular No. 13/2013/TT-NHNN dated June 11th, 201, and Article 6 of Circular No. 23/2011/TT-NHNN dated August 31st, 2011.
Regarding methods of conducting electronic transactions in social insurance, authorities, organizations and individuals may either directly conduct electronic transactions in social insurance through the Portal of the Social Security Authority of Vietnam (SSAV) or indirectly duct electronic transactions in social insurance via an organization providing value-added services for electronic transactions in social insurance (I-VAN organization) (Clause 2 Article 5).
Any organization, individual that wishes to conduct electronic transactions in social insurance shall submit the Declaration of registration using the Form No. 01/DK-GD to SSAV’s portal or submit the Declaration of registration using the Form No. 04/DK-IVAN issued together with this Decree to I-VAN organization (Article 22, Article 27).
In principle, any organization, individual that conducts electronic transactions in social insurance must hold a valid digital certificate. However, in case an individual conducts electronic transactions in social insurance when he/she does not have a digital certificate granted, he/she may use electronic transaction authentication number granted by the SSAV(Clause 1 Article 5).
Accordingly, apart from digital certificates issued by providers of public authentication of digital signatures, the following digital certificates shall be also used:
- Digital certificates issued by providers of authentication of digital signatures;
- Foreign digital certificates that are accredited;
- Foreign digital certificates that are accepted in Vietnam;
- Foreign digital certificates that are accepted in international transactions.
This Decree shall take effect from January 10th, 2017. To abolish Clause 5 Article 3, Article 13, point g and point h Clause 1 Article 16 of Decree No. 27/2007/ND-CP regarding organizations providing added value services related to e-transactions in financial activities.
Accordingly, charge- and fee-collecting organizations may make out and give e-receipts to charge or fee payers. For charge or fee payers, they may use e- receipts for recording in accounting books (Clause 4 Article 6). E-receipts shall be also stored for a duration as prescribed in the Law on Accounting (Clause 4 Article 6)
This Circular takes effect from January 1st, 2017 and replaces Circular No. 153/2012/TT-BTC dated September 17th, 2012.