{"id":14833,"date":"2021-10-29T08:22:02","date_gmt":"2021-10-29T08:22:02","guid":{"rendered":"https:\/\/bizlawyer.vn\/authorization-for-e-invoicing"},"modified":"2021-10-29T08:22:02","modified_gmt":"2021-10-29T08:22:02","slug":"authorization-for-e-invoicing","status":"publish","type":"post","link":"https:\/\/bizlawyer.vn\/zh-hans\/authorization-for-e-invoicing","title":{"rendered":"Authorization for e-invoicing"},"content":{"rendered":"

On September 17, 2021, the Ministry of Finance issued Circular 78\/2021\/TT-BTC guiding the implementation of the Law on Tax Administration, Decree 123\/2020\/ND-CP regulating invoices and documents (\u201cCircular 78<\/strong>\u201d).
\nOne of the notable new points of Circular 78 is the provision on “Authorization for e-invoicing”<\/strong>: This means that sellers and service providers can authorize a third party to issue e-invoices for their selling goods and services<\/em><\/strong>. Here are the details.<\/p>\n

1. Principles of authorization for e-invoicing:<\/strong><\/p>\n

\"\"<\/p>\n

2. Authorization contract\/Authorization agreement<\/strong>
\n– Content: Must fully show the following information:
\na. Name, address, tax identification number, the ID number of the authorizing party and the authorized party;<\/em>
\nb. Authorized e-invoices: invoice type, invoice symbol, invoice model number symbol;<\/em>
\nc. Authorization purpose;<\/em>
\nd. Authorization term;<\/em>
\ne. Authorized invoice payment method (specify the responsibility to pay for goods and services on the authorized invoice);<\/em>
\n– The authorizing party and the authorized party are responsible for storing the authorization document and presenting it when the competent authority requests it.<\/p>\n

3. Notify the tax authority of the authorization to issue e-invoices<\/strong>
\n– The authorization is defined as the change of registration information for the use of e-invoices according to the provisions of Article 15 of Decree No. 123\/2020\/ND-CP. The authorizing party and the authorized party use Form No. 01DKTD\/HDDT issued together with Decree No. 123\/2020\/ND-CP to notify the tax authority of the authorization to issue e-invoices, including the case of termination before the time limit for e-invoicing authorization as agreed between the parties;
\n– The authorizing party fills in the information of the authorized party, the authorized party fills in the information of the authorizing party in Form No. 01DKTD\/HDDT issued together with Decree No. 123\/2020\/ND-CP.<\/p>\n

Regulations on authorization to issue e-invoices have not been recorded in previous legal documents (Circular 119\/2014\/TT-BTC; Circular 26\/2015\/TT-BTC).<\/p>\n

For more detailed information: The Esteemed Readers can refer to the provisions of Article 3 of Circular 78 and other relevant provisions. Circular 78 takes effect from July 1, 2022.<\/em>
\n* This newsletter is only for informational purposes about newly issued legal regulations, not used to advise or apply to specific cases.<\/strong><\/p>\n

Hope the above information is helpful to The Esteemed Readers.
\nBizlawyer is pleased to accompany The Esteemed Readers!<\/strong><\/em><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

On September 17, 2021, the Ministry of Finance issued C […]<\/p>\n","protected":false},"author":3,"featured_media":14829,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":["post-14833","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-16"],"_links":{"self":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/14833","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/comments?post=14833"}],"version-history":[{"count":0,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/posts\/14833\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media\/14829"}],"wp:attachment":[{"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/media?parent=14833"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/categories?post=14833"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bizlawyer.vn\/zh-hans\/wp-json\/wp\/v2\/tags?post=14833"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}