Invoice service provider may be fined for disclosing customers’ information

Those disclosing e-invoice data of customers will be fined. Photo: T.L

Regulations on violations relating tax and e-invoices are supplemented in the draft decree to be consistent with the new regulations of the revised Tax Administration Law.

Chapter III of the draft decree specifies fine level and violation acts based on the inheritance of all violation acts and fine level for self-printed invoices and ordered invoices described in Decree No. 109/2013/ND-CP, and has amendments and supplements to regulations on violation acts of e-invoices and fine level equivalent to it on paper invoices.

The draft reduces fines for acts of failing to make general invoice and crossing, cancelling or deleting for issued invoices nad unused invoices that are no longer valid (The fine is reduced from VND 4 million to VND 8 million to a fine from VND 0.5 million to VND 1.5 million, equivalent to an insignificant violation level).

The draft abolishes sanctions for acts of losing invoices, but individuals, organisations found invoices before the tax authority issues sanctioning decisions.

Also, the draft decree supplements violations of regulations on creating and registering to use e-invoices such as delaying supplementing changes on registration of using invoice, making e-invoice in insufficient content, wrong form and ineligibility, failing to register to use e-invoices; incorrectly registering to use e-invoices with or without a verification code from the tax authority; delaying supplementing changes on e-invoices for 10 days or more; e-invoices made by point of sale which is not connected with the tax authority to transmit e-data.

The draft decree also stipulates violations of regulations on making e-invoice such as making e-invoices without confirmation by tax authority; making e-invoices different with type to customers; the date stated on issued e-invoice is earlier than the date of invoices issued by tax authority; e-invoices are made but not sent to buyers; statement and general invoice not made in accordance with regulations on invoices; invoices are not made for selling goods and providing services.

The draft decree supplements violations of regulations on cancelling e- invoice and paper invoice such as a delay in cancellation of paper invoices when being accepted to use e-invoice by the tax authority; failing to cancel unused paper invoices after receiving a notification from the tax authority for the acceptance of e-invoice use; failing to cancel e-invoice when making errors.

Notably, the draft decree supplements violations of regulations on providing e-invoice services such as: failing to publish operation method, service quality on the service introduction website; failing to meet conditions for providing e-invoice in transmitting and receiving e-invoice, e-invoice data between service buyers and tax authorities; violating regulations on saving results of transmitting and receiving electronic invoices.

Especially, the invoice service provider shall be fined if it disclosures customers’ e-invoice data; fails to transmit or delay the transfer of e-invoice data of service buyers to the tax authority.

The supplementation of violations aims to specify provisions of the revised Tax administration Law on e-invoice, e-documents, ensuring detailed guidance of the provisions of law.