Decision No. 1391/QD-TCT dated 23/08/2022 of the General Department of Taxation on the process of managing electronic invoices with codes of tax authority generated from cash registers
Accordingly, the process of managing registration information using electronic invoices generated from cash registers is detailed as follows:
- Step 01: within 15 minutes of receiving the Form 01/DKTD-HDDT (appendix enclosed with this Decision), the electronic portal automatically collates the information on this declaration. Based on the comparison results, the electronic portal automatically generates a notice of receiving/ not receiving declarations/ changing information on using e-invoice (Form No. 01/TB-TNĐT), signing and sending to the tax payer according to the registered email address of the tax payer and through the transmitting and receiving organization.
- Step 02: Within 01 working day from the date the E-portal sends the notice of receipt, in case the tax payer registers to use the electronic invoices generated from cash registers, the E-invoice – E-Document system automatically reconciles the information on Form No. 01/DKTD-HDDT.
- Step 03: Based on the opposite results of steps 1 and 2, the department’s officials receive the registration information and electronic invoice data to confirm acceptance or rejection and enter the reason for rejection.
- Step 04: Issue the notice Form No. 01/TB-ĐKĐT in the appendix and send to tax payer.
- Step 05: Update the list of customers using/ceasing to use the e-invoice generated from the cash register.
It should also be noted that enterprises are only allowed to register to use the e-invoice generated from cash registers when providing goods and services directly to consumers according to business models such as: commercial centers; supermarkets; retail of consumer goods; dining; restaurants; hotels; retail of refreshing drugs; entertainment services and other services.
This decision takes effect from 23/08/2022 and applies to tax authorities when implementing e-invoice with codes of tax authorities generated from cash registers with electronic data transfer connection with tax authorities in accordance with the Law on Tax Administration, Decree No. 123/2020/ND-CP, Decree No. 41/2022/ND-CP and Circular No. 78/2021/TT-BTC.
