What are regulations on notification of authorization to issue electronic invoices to tax authorities in Vietnam? Looking forward to support according to the latest regulations.
Notification of authorization to issue electronic invoices to tax authorities in Vietnam specified in Clause 3, Article 3 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), specifically as follows:
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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