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Hanoi has nearly 9,000 business households and individuals registering for tax payment according to the declaration method. Photo: Internet.

The Hanoi Tax Department targets by January 31, 2022, to complete the deployment of electronic invoices to business households and individuals who have registered tax payment according to the declaration method.

Currently, the department has publicized this policy in many forms: direct, news, articles, videos and media of the department so that taxpayers understand and agree with the tax authority to undertake the transformation.

According to the guidance of the Hanoi Tax authority, to be able to use e-invoices, business households and individuals who are granted an e-invoice with the tax authority's code shall send an application for issuance of an electronic invoice with the tax authority's code for each transaction (under Form No. 06/DN-PSĐT Appendix IA attached to Decree 123/2020/ND-CP) to the Tax authority and access the electronic invoicing system of the tax authority to make invoices.

Regarding how to submit an application for an e-invoice with a tax authority code, the Hanoi Tax sector guides business households and individuals that already have a digital signature or an account using the e-Gate can make the application and send it directly on the e-portal or through another organization.

If the business household or individual does not have a digital signature and an account to use the e-portal, they shall submit a paper application for an electronic invoice with the tax authority’s code to the tax authority.

The application shall include a tax declaration (form 01/CNKD issued together with Circular 40/2021 of the Ministry of Finance; a copy of the economic contract of providing goods and services; a copy of the minutes of acceptance and liquidation of the contract; a copy of documents proving the origin of the goods).

The tax authority has the right to request the applicant to present the original documents to confirm the accuracy of the copies.

Regarding the place of receipt of the application, for business households and individuals who have a permanent business location, they shall submit the application to the tax office where their businesses are located.

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As for business households and individuals that do not have a permanent business location, they shall submit the application to the tax office where the individuals live or households and individuals register for business.