If the seller is unable to send authenticated e-invoices because of certain issues, should it be reported to bóng đá hôm nay trực tiếp in Vietnam?

If the seller is unable to sendauthenticated e-invoices because of certain issues, should it be reported to bóng đá hôm nay trực tiếp in Vietnam?

Based on Article 20 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Handling incidents related to authenticated e-invoices

1. In the event that a seller of goods or provider of services uses authenticated e-invoices but encounters an incident leading to the inability to use these invoices, they must contact bóng đá hôm nay trực tiếp or a service provider for assistance in resolving the issue. During the incident resolution period, if the seller of goods or provider of services needs to use authenticated e-invoices, they should go to bóng đá hôm nay trực tiếp to use these invoices.

2. If bóng đá hôm nay trực tiếp's code-issuing system encounters an incident, the General Department of Taxation will implement technical solutions to switch to a backup system and is responsible for notifying these incidents on the e-portal of the General Department of Taxation. The General Department of Taxation selects certain qualified service providers of e-invoices to authorize the issuance of e-invoice codes if bóng đá hôm nay trực tiếp's system encounters an incident.

In the event bóng đá hôm nay trực tiếp's incident has not been resolved, bóng đá hôm nay trực tiếp will have a solution to sell invoices printed by bóng đá hôm nay trực tiếp to certain organizations and individuals for use. Once bóng đá hôm nay trực tiếp's code-issuing system is repaired, bóng đá hôm nay trực tiếp will notify organizations and individuals to continue using authenticated e-invoices no later than 2 working days from the deadline stated in bóng đá hôm nay trực tiếp's notification. Organizations and individuals must submit a report on the usage of paper invoices purchased from bóng đá hôm nay trực tiếp according to Form BC26/HDG Appendix IA issued with this Decree.

3. In cases of technical infrastructure failure of the e-invoice service provider, the provider must inform the seller and coordinate with the General Department of Taxation for prompt support. The e-invoice service provider must resolve the incident as quickly as possible and have measures to assist the seller in creating e-invoices to send to bóng đá hôm nay trực tiếp for code issuance in the shortest time.

4. If the e-portal of the General Department of Taxation encounters a technical error and cannot receive data of e-invoices without codes, the General Department of Taxation is responsible for notifying on the e-portal. During this time, organizations, enterprises, and e-invoice service providers temporarily do not transfer data of invoices without codes to bóng đá hôm nay trực tiếp.

Within 2 working days from the date the General Department of Taxation announces that the e-portal is operating normally again, service-providing organizations and enterprises must transfer invoice data to bóng đá hôm nay trực tiếp. Sending invoice data after the notification of technical errors of the e-portal will not be considered a delay in sending e-invoice data.

Thus,according to the above regulation, authenticated e-invoices that are faulty and cannot be sent must contact bóng đá hôm nay trực tiếp or service provider for assistance in resolving the issue.

If the seller is unable to send authenticated e-invoices because of certain issues, should it be reported to bóng đá hôm nay trực tiếp in Vietnam?(Image from the Internet)

Who has the responsibility to send authenticated e-invoices to the buyers in Vietnam?

Based on Article 21 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Responsibilities of the seller of goods or provider of services using authenticated e-invoices

1. Manage the names and passwords of accounts provided by bóng đá hôm nay trực tiếp.

2. Create e-invoices for selling goods or services to send to bóng đá hôm nay trực tiếp for code issuance and bear legal responsibility for the legality and accuracy of the e-invoices.

3. Send authenticated e-invoices to the buyer immediately after receiving them.

Thus,sending authenticated e-invoices to the buyer is the responsibility of the seller of goods or provider of services using authenticated e-invoices.

What are regulations onauthenticated e-invoicein Vietnam?

Based on Article 3 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Definitions

In this Decree, the following terms are understood as follows:

1. Invoice is an accounting document created by the organization or individual selling goods or providing services, recording information on such sales or services. Invoices can be in the form of e-invoices or invoices printed by bóng đá hôm nay trực tiếp.

2. e-invoice is an invoice with or without a code from bóng đá hôm nay trực tiếp. It is in e-data form created by the organization or individual selling goods or providing services using e-means to record sales and services information following accounting and tax laws, including cases where invoices are generated from cash registers connected to transfer e-data to bóng đá hôm nay trực tiếp, in which:

a) An authenticated e-invoice is an invoice provided with a code by bóng đá hôm nay trực tiếp before being sent by the organization or individual selling goods or providing services to the buyer.

bóng đá hôm nay trực tiếp code on the e-invoice includes a transaction number, which is a unique number generated by bóng đá hôm nay trực tiếp's system and a character string that bóng đá hôm nay trực tiếp encrypts based on the information provided by the seller.

b) An e-invoice without a tax authority code is an invoice sent by the seller of goods or services to the buyer without a tax authority code.

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Thus,an authenticated e-invoice is defined as an e-invoice that bóng đá hôm nay trực tiếp issues a code for before the organization or individual selling goods or providing services sends it to the buyer.