Please ask: What are regulations on notification of authorization to issue e-invoices to tax authorities in Vietnam? Please support according to the latest regulations.
According to Clause 3, Article 3 of Circular 78/2021/TT-BTC (Effective from July 1, 2022) regulating notification of authorization to issue e-invoices to tax authorities in Vietnam, in which:
3. Notification of authorization to issue e-invoices to tax authorities
a) The authorization is considered as a change in information provided in the application for use of e-invoices as prescribed in Article 15 of Decree No. 123/2020/ND-CP. The notification of the authorization to issue e-invoices, including early termination of such authorization, to tax authorities shall be made using Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP;
b) Details of the authorizing party and the authorized party in the Form No. 01DKTD/HDDT enclosed with the Decree No. 123/2020/ND-CP shall be provided as follows:
- In Part 5 “List of digital certificates used”, adequate information about the used digital certificates of both authorizing party and authorized party shall be provided;
- In Column 5 Part 6 “Registration of authorization to issue invoices”, name and TIN of the authorizing party shall be provided.
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