Nghe An: Continue to widely deploy electronic invoices for businesses

This is one of the solutions to promote the reform of tax administrative procedures, reduce time and costs for businesses, ensure high security for invoices, and avoid counterfeiting. Therefore, in 2018, Nghe An Tax Department continues to promote and support businesses to continue switching to using electronic invoices.

An electronic invoice is a collection of electronic data messages about the sale of goods and provision of services, created, created, sent, received, stored and managed according to the provisions of the Law on Electronic Transactions and its implementing documents.

Electronic invoices include the following types: Value added invoices; sales invoices; other invoices including: stamps, tickets, cards, insurance receipts...; air freight receipts, international freight receipts, banking service fee receipts..., the form and content of which are prepared in accordance with international practices and relevant legal regulations.
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Production at the Branch of Hanoi Textile and Garment Corporation - Nam Giang Industrial Park (Nam Dan). Photo: Thu Huyen

In case the seller chooses to use electronic invoices when selling goods or providing services, the seller is responsible for notifying the buyer about the format of the electronic invoice and the method of transmitting and receiving electronic invoices between the seller and the buyer (clearly stating the method of transmitting and receiving electronic invoices is to transmit directly from the seller's system to the buyer's system; or the seller through the intermediary system of the organization providing electronic invoice solutions to create invoices and transmit them to the buyer).

Conditions for invoice origination organization

Sellers of goods and services (hereinafter referred to as sellers) who create electronic invoices must meet the following conditions: Be an economic organization that meets the conditions and is conducting electronic transactions in tax declaration with the tax authority; or be an economic organization that uses electronic transactions in banking activities. Have a location, information transmission lines, information networks, and transmission equipment that meet the requirements for exploiting, controlling, processing, using, preserving, and storing electronic invoices; Have a team of people who have the qualifications and capabilities commensurate with the requirements for creating, creating, and using electronic invoices according to regulations; Have electronic signatures according to the provisions of law. Have software for selling goods and services connected to accounting software, ensuring that data of electronic invoices for selling goods and providing services is automatically transferred to the accounting software (or database) at the time of invoice creation.

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In addition, businesses must have data backup, data recovery, and data storage processes that meet minimum requirements for storage quality.

Along with the increasingly strong development trend of information technology as well as electronic transactions, the implementation of electronic invoices will bring many benefits to enterprises, customers, and tax authorities. At the same time, it meets the requirements of administrative reform in the management of state agencies. This is also one of the tax industry's solutions aiming to support enterprises, improve the business environment, and enhance competitiveness towards 2020.

Accompanying businesses using electronic invoices, Nghe An Provincial Tax Department always creates the best conditions to support businesses using electronic invoices through the Program of Nghe An Provincial Tax Department accompanying start-up businesses, through regular propaganda and support activities of the Tax Department.