Is it necessary to report the status of invoice usage according to Circular 78 when converting to electronic invoices from July 1, 2022 according to Government regulations? This article by MISA MeInvoice will answer this question and at the same time guide the reporting of invoice usage.
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1. When using electronic invoices, do we have to report the invoice usage status according to Circular 78?
1.1. With electronic invoices with codes from the Tax Authority
1.2. For electronic invoices without a code from the Tax Authority
2. Some entities still need to report on invoice usage according to Circular 78.
3. Report on the last invoice usage
1. When using electronic invoices, do we have to report the invoice usage status according to Circular 78?
From July 1, 2022; 100% of businesses, organizations, individual households and business individuals must switch to using electronic invoices instead of paper invoices. Subjects applying electronic invoices according to Circular 78/2021/TT-BTC and Decree 123 will not need to submit reports on the use of electronic invoices.
Once the Tax Authority has approved the proposal to use electronic invoices, taxpayers can proceed to issue invoices when selling goods and providing services. Specific details are as follows:
1.1. With electronic invoices with codes from the Tax Authority
Once the invoice is created, the seller sends the invoice to the Tax Authority to obtain a code, then sends
the coded electronic invoice to the buyer.
1.2. For electronic invoices without company you can choose any of a code from the Tax Authority
Once the seller has created an invoice and sent it to the buyer, the data of the electronic invoice will be sent by the seller to the Tax Authority (sent through the organization providing the electronic invoice service or transferred directly).
Depending on each case, the seller will transfer the full content of the invoice to the Tax Authority, but no later than the same day it is sent to the buyer, or it can be transferred in the form of an electronic invoice data summary (Form 01/TH-HDĐT) according to the deadline for submitting the Value Added Tax declaration. In special cases, if selling gasoline, the summary must be transferred within the day.
In the above cases, all types of electronic invoices with or without codes from the Tax Authority have had their data sent to the Tax Authority and stored at the Tax Authority. Therefore, taxpayers do not need to
prepare quarterly invoice usage reports (BC26/AC) as before.
See more: How to use electronic invoices EFFECTIVELY
2. Some entities still need to report on invoice usage according to Circular 78.
According to the new regulations, some organizations, households and individuals doing business using invoices purchased from the Tax Authority must still submit reports on invoice usage according to the provisions of Clause 1, Article 29, Decree 123, specifically:
1. Every quarter, enterprises, economic organizations, households and individuals that purchase invoices from tax authorities are responsible for submitting reports on invoice usage and a list of invoices used during the period to the tax authority directly managing them.
In addition, according to Clause 2, Article 20 of Decree 123, there are also regulations on reporting the status of invoice usage when incidents occur with electronic invoices with codes of the Tax Authority as follows
