1. Principles Governing the Use of Electronic Invoices

Pursuant to the provisions on the use of electronic invoices under Article 44 of Decree No. 123/2020/ND-CP, the following principles shall apply:

- The use of electronic invoices serves as legal proof of the circulation of goods on the market for the purposes of fulfilling tax obligations, facilitating bank payment procedures, and other administrative formalities;

- The information contained in the electronic invoice must be complete, accurate, timely, and directed to the appropriate entities;

- The use of such information must be for its intended purpose, strictly within the scope of professional activities and functions of the information user; and must comply with applicable laws on the protection of state secrets.

2. Entities Authorized to Use Electronic Invoice Information

Pursuant to Article 46 of Decree No. 123/2020/ND-CP, the entities authorized to use electronic invoice information include:

- Enterprises, economic organizations, and business individuals acting as sellers of goods or providers of services, as well as organizations and individuals acting as purchasers of goods or services;

- Governmental regulatory authorities that utilize electronic invoice information for the purpose of carrying out administrative procedures as prescribed by law, and for verifying the legality of goods circulating in the market;

- Credit institutions that use electronic invoice information to process tax-related procedures and banking transactions;

- Organizations providing electronic invoicing services;

- Organizations using electronic document information for the purpose of personal income tax deduction.

3. Forms of Access and Use of Electronic Invoices via the Electronic Portal

Entities utilizing electronic invoice information include enterprises, economic organizations, business households, and individual businesspersons acting as sellers of goods or providers of services. Organizations and individuals acting as purchasers of goods or services may access the General Department of Taxation’s electronic portal to retrieve and view invoice information related to goods and services.

Governmental authorities, credit institutions, and electronic invoice service providers that have entered into information exchange protocols or signed contracts must register and be granted access rights by the General Department of Taxation to connect to and utilize electronic invoice information. Such access and usage are subject to the following requirements:

- Application of digital signatures valid under the provisions of applicable law;

- Encryption of communication channels;

- Assurance of information security in accordance with relevant legal regulations;

- Compliance with technical specifications as promulgated by the General Department of Taxation, including: data fields, data formats, connection methods, and information exchange frequency.

4. Procedures for Registering the Use of Electronic Invoice Information

Pursuant to Article 49 of Decree No. 123/2020/ND-CP, the procedures for registering the use of electronic invoice information are as follows:

Registration or Amendment of Electronic Invoice Information Usage

- The designated contact point of the information-using entity shall submit one (01) original written request to the General Department of Taxation, requesting either initial registration or amendment of electronic invoice information usage.

- The General Department of Taxation shall process the request and issue a written response to the designated contact point within two (02) working days from the date of receipt. If any part of the registration or amendment request is rejected, the reasons for such rejection must be clearly stated.

Registration for Access Accounts to the Electronic Portal

- The designated contact point shall submit one (01) original written request to the General Department ​of Taxation to request new account registration, extension of access duration, or account revocation.

- Within two (02) working days from the date of receipt, the General Department of Taxation shall issue a new account, extend the account’s validity, or revoke the account, and provide written notice. If a request is denied, reasons must be clearly stated.

- Newly issued accounts for individuals shall be notified via email or text message from official email addresses or phone numbers published by the General Department of Taxation.

- The account validity period for both new registrations and extensions shall be 24 months or as requested by the information-using entity, but not exceeding 24 months from the date of the notification issued by the General Department of Taxation.

- At least 30 days prior to expiration, the General Department of Taxation shall notify the designated contact point of the upcoming expiration, via email or text message using official contact details.

Registration for Use of SMS Function via Mobile Phone Number

- The designated contact point of the supervisory authority shall submit one (01) original written request to the General Department of Taxation to register, extend the validity, or revoke the SMS service via mobile phone.

- The General Department of Taxation shall process the request and issue a written response within two (02) working days. In the event of rejection, reasons must be clearly stated.

- The validity period for both new registrations and extensions of SMS services shall be 24 months, or a shorter period requested by the information user, but not exceeding 24 months from the date of notification by the General Department of Taxation.

- At least 30 days prior to expiration, the General Department of Taxation shall notify the designated contact point accordingly via email or SMS using official contact information.

Registration or Termination of System Connection to the Electronic Portal

- The designated contact point shall submit one (01) original written request to the General Department of Taxation to initiate or terminate the system connection to the Electronic Portal.

- Within three (03) working days of receiving the request, the General Department of Taxation shall respond in writing to the designated contact point, indicating whether the request is accepted or rejected. If rejected, the reasons must be provided.

For Accepted System Connections:

Within ten (10) working days from the date of notification, the General Department of Taxation shall send a delegation to inspect the facilities and technical systems of the requesting entity.

- If the inspection confirms that all technical requirements are met, the General Department of Taxation shall, within ten (10) working days, issue a written notice confirming eligibility and coordinate the system connection for the provision of electronic invoice and document information.

- If the inspection concludes that the system does not meet the requirements, a written notice stating the ineligibility to connect shall be issued within the same period.

For Accepted System Disconnection Requests:

Upon issuing the notice, the General Department of Taxation shall coordinate with the requesting entity to terminate the system connection.

Responsibilities of Entities Using Electronic Invoice Information

Pursuant to Article 53 of Decree No. 123/2020/ND-CP, entities authorized to use electronic invoice information are responsible for the following:

- Use electronic invoice information strictly for its intended purpose and within the scope of professional duties and functions, in compliance with legal regulations on state secret protection;

- Equip themselves with adequate facilities and technical infrastructure to ensure access, connection, and use of electronic invoice information;

- Register with the General Department of Taxation to obtain access rights to electronic invoice information;

- Maintain the security and confidentiality of access accounts, mobile phone numbers used for invoice information lookup, and other credentials issued by the General Department of Taxation;

- Ensure proper development, deployment, and operation of their information systems to receive electronic invoice information.