Hello Lawyer X, I have a transaction with a fabric manufacturing company and received an electronic invoice. However, during the transaction, I saw a few suspicious points, so I wanted to check if this invoice is legit or not. So is there a way to look up an electronic invoice with the tax authority’s code? Please advise.
Hello, to answer your questions, let’s find out with Lawyer X through the following article.
Legal grounds
- Decree 119/2018/ND-CP
What is an electronic invoice?
According to Article 3 of Decree 119/2018/ND-CP, an invoice is an accounting document made by an individual or organization selling goods or providing services, and recording information on selling goods and providing services according to regulations. provisions of the Accounting Law.
In which, e-invoice is an invoice expressed in the form of electronic data made by individuals or organizations selling goods or providing services, recording information on selling goods and providing services, digitally signing them. , digitally signed by electronic means, including the case where the invoice is generated from the cash register with an electronic data transfer connection with the tax authority.
Contents and information on e-invoices
Article 6 of Decree 119 stipulates that e-invoices must contain the following contents:
Invoice name, invoice model number symbol, invoice symbol, invoice number;
Name, address, tax identification number of the seller;
Buyer’s name, address, tax code (if any tax code);
Name, quantity, unit of calculation, unit price of goods or services; into money excluding VAT, VAT rate, total amount of VAT according to each tax rate, total amount of VAT, total payment with VAT in the case of a VAT invoice;
Total payment amount;
Digital signatures and electronic signatures of the seller and the buyer;
Time of making electronic invoices;
Tax authority code with electronic invoice with tax authority code;
Fees and charges belonging to the state budget and other relevant contents (if any).
Principles of looking up electronic invoices
Principles of searching and using e-invoice information are specified in Article 28 of the Government’s Decree No. 119/2018/ND-CP dated September 12, 2018 on e-invoices when selling goods, Service Provider:
“first. Information users shall access and query the website of the General Department of Taxation to look up information about invoices.
- The General Department of Taxation shall publicize cases of illegal use of e-invoices and illegal use of e-invoices on the website of the General Department of Taxation so that organizations and individuals can search.
- To look up e-invoice information, the user of information entering e-invoice information needs to look it up at the e-portal of the General Department of Taxation to look up the e-invoice’s content.
- In case a state agency or a competent person specified at Point a, Clause 2, Article 27 of this Decree wishes to look up information on the management and use of e-invoices of the seller being an organization If you are a business individual, the tax authority is responsible for providing information on e-invoices to relevant competent authorities and persons.
- The General Department of Taxation is responsible for building an automatic information supply system.”
Instructions for looking up electronic invoice
How to look up e-invoices with the tax authority’s code
Instructions for looking up e-invoices without tax authority’s code
According to the principle of looking up invoices that Accountant Le Anh cited above, taxpayers need to do the following steps to look up information on e-invoices with the tax authority’s code:
Step 1: You access the Portal of the General Department of Taxation
Access the Portal of the General Department of Taxation at: http://www.tracuuhoadon.gdt.gov.vn/main.html
Step 2: Click on invoice lookup item
Select “Invoice and Receipt Information” / Select “Invoices” / Select “Look Up One Invoice” or “Look Up Multiple Invoices”.
Step 3: Enter the invoice information to look up
You need to enter all fields marked with an asterisk (*). These are required information to be filled in. After filling in the information, you press the “Search” button to look up.
Note:
If you want to look up many invoices, you need to prepare an excel file of Invoice information to be looked up to be able to import into the system.
If you want to look up other types of invoices such as: Postal bills, Postal bills, Telecommunication bills, Invoice bills, then you can check the “Post and telecommunications invoices”
Step 4: Check the information of the search results
If the returned results show both fields “Seller information of goods and services” and “Invoice information”, then the E-Invoice you look up is valid and legal.
If the returned result is missing one of the two fields, the e-invoice being searched is not legal.
The reason may be that the seller has not yet announced the invoice issuance or has announced the issue but the information has not been updated on the portal.
In this case, do the following:
Contact the seller to check if the seller has notified the issue of the e-invoice. If the seller has already announced the issue, please ask for a copy or photo of the invoice issuance notice accepted by the tax authority.
In other cases, it may be because you are opening through Google chrome, Cococ, etc., please try to open it again with Internet Explorer.
Instructions to look up e-invoices with the tax authority’s code
Step 1: Visit the website to verify the invoice
Visit the website to verify invoices with the authentication code of the General Department of Taxation at https://laphoadon.gdt.gov.vn/xmhd/exploit Or the website to look up electronic invoices at http://www.tracuuhoadon.gdt .gov.vn/main.html
Select “Invoice with verification code” => Select “Verify invoice”
Step 2: Fill in the information of the e-invoice to look up
Enter all the criteria: “Validation contract number” => “Validation code” => “Verification code”
Select “Lookup”
Step 3: Check the results of looking up e-invoices with the tax authority’s code
Invoices are legal and valid if the indicator “Invoice status” in the returned result is one of the following cases:
The original invoice is valid and has not been changed
Is a replacement invoice for authenticated invoice number…
As an adjustment invoice for the verification invoice number…
Is an invoice that is adjusted by a valid invoice number…
Invoices will not be valid if the “Invoice Status” indicator in the returned results is one of the following cases:
Invoice deleted by verification invoice number … date….
Invoice has been replaced by valid invoice number … date….
Is the erased invoice for the verification invoice number….
According to regulations, when deleting or replacing invoices, the seller and the buyer need to have a written agreement. If the buyer is not notified in advance, he has the right to request the seller to explain and provide information.
Look up e-invoices for checking goods circulating in the market
The lookup of e-invoices to serve the inspection of goods circulating on the market is clearly stipulated in Article 29 of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government regulating on chemical e-invoices when selling goods or providing services:
“1. When checking goods circulating on the market, for the case of using e-invoices, state agencies and competent persons access the website of the General Department of Taxation to look up information about invoices. electronic service for management requirements, not required to provide paper invoices. Relevant agencies are responsible for using devices to access and look up electronic invoice data.
- In case of force majeure due to incidents or natural disasters affecting Internet access, leading to failure to look up invoice data, if:
a) In case the carrier has a paper document (a paper copy does not need to be signed or stamped by the buyer or seller) from the e-invoice, he/she shall present the paper document to the shipping agency. the state, the competent person is carrying out the goods inspection. State agencies and competent persons are checking the basis of paper documents transferred from e-invoices to circulate goods and continue to look up e-invoice data (at the focal point registered with General Department of Taxation) to serve the inspection and handling according to regulations;
b) In case the freight carrier does not have a paper transfer from the e-invoice, the competent state agency or person that is performing the inspection can access the website of the General Department of Taxation to check, confirm the enterprise’s e-invoice.”
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- Instructions for declaring personal income tax for foreigners in Vietnam
- Who does not have to pay personal income tax in Vietnam?
- Who must pay personal income tax in Vietnam 2022?
Frequently asked questions
According to the above documents, e-invoices include:
E-invoice with tax authority’s code
E-invoices without tax authority’s code
Therefore, this article will guide you how to look up the above 2 types of invoices.
– Value Added Invoice (VAT): Applicable to goods sellers and service providers who declare VAT by the credit method; including invoices generated from cash registers connected to tax authorities.
Sales invoice: Applicable to goods sellers and service providers who declare VAT by the direct method; including invoices generated from cash registers connected to tax authorities.
Other types of invoices include: Electronic tickets, electronic cards, electronic stamps, electronic receipts, electronic delivery cum delivery notes or other electronic documents with other names but with the contents of the invoice. electronic.
Conclusion: So the above is How to look up e-invoices with the tax authority’s code in Vietnam. Hopefully with this article can help you in life, please always follow and read our good articles on the website: lsxlawfirm.com
