Quang Ninh applied e- invoices from November 2021

Quang Ninh has been chosen by the Ministry of Finance as one of the first 6 provinces and cities nationwide to put forward the application of electronic invoices (e-invoices) in the first phase from November 2021 to March 31, 2022. 

Relevant documents and instructions on e-invoices have been updated on the online portal of Quang Ninh Department of Taxation as well.

In Article 91 of the Law on Tax Administration No. 38/2019/QH14, e-invoices are applied when selling goods and providing services. Organizations, businesses and individuals need to properly understand the regulations on the application of e-invoices with the tax authority's code and without the tax authority's code, specifically as follows:

Enterprises, economic organizations, business households and individuals use e-invoices with tax authorities' codes when selling goods or providing services regardless of the value of each sale of goods or provision of services, except for the cases in which e-invoices are applied without the tax authority's code in Section 2 below.

Cases of applying e-invoices without tax authority's code: Including cases where the following two conditions are satisfied simultaneously:

(1) Conditions for the field of operation and application of information technology: Being an enterprise doing business in the fields of electricity, petroleum, post and telecommunications, clean water, finance and credit, insurance, and healthcare, e-commerce business, supermarket business, commerce, air transport, road, railway, sea, waterway and enterprises, economic organizations that have or will conduct transactions with tax authorities by electronic means, building information technology infrastructure, having accounting software system, electronic invoicing software to create and look up e-invoices, and storing e-invoice data according to regulations and must ensure the transmission of e-invoice data to buyers and to tax authorities.

(2) Enterprises that do not fall into the following cases: Having high tax risk as prescribed by the Minister of Finance, register to use e-invoices with the tax authority's code.

For an enterprise that meets the conditions (1) above but is an enterprise with high tax risks, or if the enterprise chooses to register for the use of e-invoices with the tax authority's code, the enterprise shall apply the e-invoice with the tax authority's code.

With the above conditions, enterprises, economic organizations, business households and individuals will mainly belong to the group of using e-invoices with tax authorities' codes. The group of enterprises using e-invoices without the agency's code accounts for only a small number of enterprises, but is a group of businesses in the industries that often use invoices in large quantities and have information technology capability that meets the conditions specified in Clause 2, Article 91 of the Law on Tax Administration No. 38/2019/QH14 above.