What are regulations on conversion to authenticated e-invoices in Vietnam?

Conversion to authenticated e-invoices in Vietnam specified in Article 5 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), specifically as follows:

1. 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.

2. If a taxpayer that is eligible to use unauthenticated e-invoices as prescribed in Clause 2 Article 91 of the Law on tax administration falls into the case of high tax risk specified in the Circular No. 31/2021/TT-BTC dated May 17, 2021 of the Ministry of Finance and receives a notice (Form No. 01/TB-KTT in Appendix IB enclosed with the Decree No. 123/2020/ND-CP) of conversion to use authenticated e-invoices, it shall follow procedures for use of authenticated e-invoices as notified. Within 10 working days from the receipt of the tax authority’s notice, the taxpayer shall follow procedures for modification of information about use of e-invoices (conversion from unauthenticated e-invoices to authenticated e-invoices) as prescribed in Article 15 of Decree No. 123/2020/ND-CP and comply with the tax authority’s notice. After 12 months from the date of conversion to use authenticated e-invoices, if the taxpayer wants to use unauthenticated e-invoices, it shall follow procedures for modification of information about use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP, and the tax authority shall consider issuing decision according to Clause 2 Article 91 of the Law on tax administration and Circular No. 31/2021/TT-BTC.

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