Management procedure of e-invoice registration generated from cash registers

The General Department of Taxation issues Decision No. 1391/QD-TCT on the promulgation of the Management procedure of e-invoice registrations which are attached with codes and generated from cash registers. The Decision takes effect on its date of signing (August 23, 2022).

Accordingly, the receipt and processing of the Declaration of registration/change of information using e-invoices of taxpayers who are organizations and individuals using e-invoices with codes, e-invoices without codes, and use e-invoices generated from cash registers, dependent branches are eligible to register to use e-invoices generated from cash registers.

In particular, the management procedure of e-invoice registration generated from cash registers includes 05 steps as follows:

Step 1.
The objectives of information management for using e-invoices generated from cash registers shall fill in the declaration submitted to the authorized agencies. Within 15 minutes of receiving the declaration (Form No. 01 /DKTD-HDDT issued with Decision No. 1391/QD-TCT), the web portal automatically verifies the declaration’s information and then creates the notification of receiving or not receiving the declaration.

Step 2.
Within 01 working days from receiving the notification of receiving (Form No. 01/TB/TNDT), if the taxpayers register to use e-invoices, the e-invoice, and e-receipt systems will automatically compare the information in the declaration.

Management procedure of e-invoice registration
Management procedure of e-invoice registration generated from cash registers (Illustration)

Step 3.

After steps (1) and step (2), the officials who are responsible for receiving registration information and e-invoice data shall accept or refuse with the reasons, and the e-invoice and e-receipt system shall automatically create a notification on receipt/non-receipt of registering/changing the information of e-invoice uses (Form No. 01/TB-DKDT).

Step 4.
Issue the notification in accordance with Form No. 01/TB-DKKY in the appendix issued to the taxpayers.

Step 5.
Update the taxpayers who use/stop using e-invoices generated from cash registers.

These regulations are applicable to tax agencies when implementing e-invoices with codes generated from cash registers.

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