1. What is the legal basis of e-invoice?

Answer:

The use and pilot deployment of electronic invoices are built on the following legal grounds:

+ Documents issued by the Government:

+ Documents issued by the Ministry of Finance:

• Circular No. 153/2010 / TT-BTC dated September 28, 2010 of the Ministry of Finance, guiding the implementation of the Government's Decree No. 51/2010 / ND-CP of May 14, 2010, on sale invoices goods and services.
• The Ministry of Finance's Circular No. 32/2011 / TT-BTC of March 14, 2011, guiding the creation, issuance and use of electronic invoices for selling goods and providing services.
• Circular No. 39/2014 / TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the implementation of Decree No. 51/2010 / ND-CP dated May 14, 2010 and Decree No. 04/2014 / ND- CP dated 17/01/2014 of the Government regulates invoices for selling goods and providing services.

2. What is electronic signature and digital deed?

Answer:

- Electronic signature is information accompanying data (text; images; videos ...) for the purpose of identifying the owner of such data; can be understood as the electronic seal of a business.

- The electronic signature is an inseparable part of the electronic contract that helps verify that the electronic contract belongs to the issuing electricity unit.

- E-certificate is a data message issued by an organization providing e-signature certification in order to certify that an authorized body, organization or individual is a signer of the e-signature.

- E-certificate used to sign on the electronic invoice, ensuring:

+ Anti-rejection by the signer.

+ Ensuring the integrity of the EC in the process of archiving and transmitting.

- E-certificates are valid and can be canceled or revoked by the e-certificate service provider.

3. Is electronic invoice related?

Answer:

E-invoice has only one copy so there is no inter-concept. The issuer of the invoice (the seller), the recipient of the invoice (the buyer) and the tax authority jointly exploit the data on a single electronic invoice.

4. What should I do to view the electronic invoice after downloading it to the computer?

Answer:

After customers have downloaded the electronic invoice as a compressed file (.zip), please follow these steps to open the invoice:

- Unzip the file .zip just downloaded

- Go to the extracted folder, right-click on the invoice file with extension .xml

- You can use IE web browser to view the invoice by: selecting Open with và chọn Internet Explorer (IE), trường hợp IE If not displayed, then the customer chooses Browse to find IE.

- After clicking done, the invoice will automatically show up for customers to see

In addition, when using E-Invoice software provided by Thai Son Company, the email that the customer received is attached. Detailed instructions how to view invoices and legal documents related to e-invoices helps customers when receiving electronic invoices via email will be assured to accept electronic invoices without doubt. Customers just need to click on the link See detailed instructions Instruction file will be downloaded to the computer. Customers can open the downloaded file and follow the steps as in the instructions to view the invoice.

5. Do I need to install any additional software to view e-invoices?

Answer:

To view e-invoices and computers of customers, if not, install more programs such as:

- Winrar decompression program, or use the Windows decompression feature to decompress the .zip file.

- The program to read PDF files can be Foxit Reader, Adobe Reader, ... to view electronic invoices converted as PDF files.

6. What should I do if I find out the information on the electronic invoice is wrong (customer information, goods information, price, etc.)?

Answer:

In case the customer finds out that there is an error in the receipt, the customer should:

- Contact the invoice issuer (seller) to handle invoice errors

- If the buyer needs to use the invoice to declare tax, the buyer needs to coordinate with the seller to devise an appropriate handling plan:

  + Make a record of invoice adjustment signed and signed by both parties

  + Invoicing adjustment, replacement or cancellation of invoices

7. Does the customer (buyer) need to store invoices in paper form?

Answer:

After buying, customers will send the electronic invoice in the form of .xml file to the seller. Customers do not need to store invoices but can look up the invoice lookup website provided by the seller. If careful, customers can download the compressed invoice file as a .zip file for archiving. In case the customer still needs a paper invoice for the accounting department to store under the Accounting Law, the seller will print an invoice converted from the electronic invoice, sign and seal and send it to the customer.

8. If the seller uses an electronic invoice, how can the buyer pay with the seller?

Answer:

In case the seller uses an electronic invoice, the buyer can still pay with the seller by the same methods as when using the paper invoice:

+ Cash

+ Bank transfer

+ Credit card

+ Other forms

About the time of payment before or after receiving the invoice, the buyer and seller can negotiate with each other to give the most reasonable plan.

9. Do customers have to sign a digital invoice?

Answer:

   - For individual customers, retail customers, do not need to use electronic invoices to declare tax, it is not necessary to sign electronically received invoices.

   - For customers who are enterprises and accounting units that need to use electronic invoices to declare tax, it is required to electronically sign the received invoices before the invoices will be considered as completed electronic invoices. Adjusted and legally available to use with Tax authorities.

   - For purchase invoices of electricity, water, telecommunications, customers are not required to have the signature of the buyer and the seal of the seller, the invoice is still considered as a legal invoice and is issued by the tax office. accept.

   - There are also some special cases where the seller asks the tax authorities for approval for his buyer without having to sign the invoice number.

10. How do customers declare tax with electronic invoices?

Answer:

   - Customers after receiving e-invoices from the seller can declare tax as normal process with paper invoice.

   - Customers can ask the seller to provide him / her with an electronic invoice that has been converted into paper and has the signature and seal of the seller as a voucher for tax finalization records.