Invoice/record information systems are systems which are built and managed uniformly from central to local levels and comply with standards and technical regulations on information technology. The database of invoices and records is built, connected and shared on the electronic environment for various purposes like management, and utilization of information and data in an efficient, and convenient manner. It is also to ensure timely service for tax administration, management, and to meet the requirements of socio-economic development, ensure safety, confidentiality and national security. Hence, to meet such demands and obey the law, the Government promulgated ‘Decree No. 123/2021/NĐ-CP’ regulating on invoices and records which would take effect on July 1st 2022. This Decree replaced a series of provisions of ‘Decree No. 51/2010/ND-CP’ (stipulating invoices for sales and service provision), ‘Decree No. 119/2018/ND-CP’ (stipulating e-invoices when selling goods and providing services), ‘Decree No. 04/2014/ND-CP’ (amending and supplementing several articles of Decree No. 51/2010/ND-CP), and ‘Circular No. 39/2014/TT-BTC’ detailing the implementation of ‘Decree No. 51/2010/ND-CP’ and ‘Decree No. 04/2014/ND-CP’. This Decree provides more detailed regulations on invoices and records.
This newsletter shall explain the overview of information collection and updating of invoices and records. Further, the newsletter explains the principles of searching, providing, using information from e-invoices on the Portal for users who are businesses, economic organizations, business households and individuals who are sellers of goods or services, and organizations and individuals who are buyers of goods and services (hereinafter referred to as “Users”).
Firstly, we need to acknowledge that the database of invoices and records is managed by tax administration agencies and built by the General Department of Taxation and the State Treasury in coordination with relevant units. It includes: (i) Information usage registration, (ii) Notice of cancellation of invoices and records, (iii) information on e-invoices which the seller is responsible for sending to tax authorities, (iv) information on records sent to tax authorities, and (v) tax declaration information related to invoices and records. In addition, obtaining and using information is to prove the legitimacy of goods circulating on the market and to implement tax procedures, payment procedures via banks and other administrative procedures.
Therefore, sellers and users are responsible for sending information through invoices and records to the tax authorities or other agencies. They are also responsible to send information related to e-invoices and electronic records to the tax management authorities. Then the General Department of Taxation will process the data and manage the information system.
Searching and utilizing information must be complete, accurate, timely, and must be meant for the right subjects. The use of information must comply with the provisions of the law on protection of State secrets. Users must understand this principle to avoid violations and penalties.
What steps should be followed to obtain information on the corresponding portal?
The User accesses the Portal of the General Department of Taxation to search for information on e-invoices by following the following steps:
Step 1: Access website – http://tracuuhoadon.gdt.gov.vn.
Step 2: Select the option “Invoice and receipt information”, then select “Invoice”
Step 3: Select “Search Single Invoice” or “Search Multiple Invoices”
- For searching single invoice: Fill invoice information including goods/service seller tax code, model number, invoice symbol and invoice number.
- For searching multiple invoices: Make an Excel table with information about invoices to look up, including the following contents: (A) Tax code, (B) Model number, (C) Invoice symbol, (D) Invoice number, (E) Invoices of post and telecommunications, and (F) Postal invoices of post and telecommunications, respectively in columns A, B, C, D, E, & F.
Step 5: Select “Search”
If the results of the search show: (i) information of the seller of goods and services and (2) information of the invoice, then this invoice is legitimate.
If the results just show one of the above two details or if there are no results, there could be three reasons:
- The invoice is not legitimate,
- The Portal does not have the information of such invoice, (or)
- Invoice information was incorrectly filled.
Users need to use the information for legitimate and professional purposes, in accordance with the provisions of law on protection of State secrets.
Writing time: 31/05/2021
This article is based on the current laws at the above recorded time and may no longer be relevant at the time readers access this article due to changes in applicable law and specific cases which the readers want to apply. Therefore, this article is for reference only.