Le Vietnam a entam\u00e9 le processus de facturation \u00e9lectronique en 2018, avec l'approbation du d\u00e9cret n\u00b0 119. Conform\u00e9ment au nouveau d\u00e9cret, la p\u00e9riode de conformit\u00e9 pour les entreprises a \u00e9t\u00e9 prolong\u00e9e \u00e0 deux ans. Cependant, la pand\u00e9mie de Covid-19 en cours et d'autres d\u00e9fis difficiles ont rendu le gouvernement vietnamien obligatoire de reporter l'utilisation obligatoire des factures \u00e9lectroniques jusqu'en juillet 2022, conform\u00e9ment au d\u00e9cret 123\/2020 \/ NI-CP. <\/p>\n\n\n\n
Le d\u00e9cret repr\u00e9sente une \u00e9tape d\u00e9cisive pour le Vietnam dans sa d\u00e9marche de digitalisation. Il d\u00e9signe et rend la facturation \u00e9lectronique pratique courante dans les secteurs public et priv\u00e9 (B2B2G). L'objectif du d\u00e9cret est d'accro\u00eetre la comp\u00e9titivit\u00e9 des entreprises et de lutter contre la fraude fiscale.<\/p>\n\n\n\n
Le d\u00e9cret 123\/2020\/NI-CP \u00e9tablit et r\u00e9glemente le processus de deux ans de conformit\u00e9 \u00e0 la facturation \u00e9lectronique pour les entreprises et les contribuables au Vietnam, qui se termine le 31 octobre 2020. Dans ce contexte, les entreprises qui fournissent des biens\/services et les contribuables devront \u00e9mettre des factures \u00e9lectroniques. Par cons\u00e9quent, les factures imprim\u00e9es sur papier ne seront pas valides. Pour \u00e9mettre une facture \u00e9lectronique, les contribuables doivent d'abord s'inscrire sur le site Web de l'Administration g\u00e9n\u00e9rale des imp\u00f4ts (GDT) et obtenir l'approbation. Les r\u00e9glementations \u00e9mises par le GDT d\u00e9terminent deux types de factures : les factures avec codes d'identification du GDT et les factures sans codes d'identification du GDT. Le code d'identification est d\u00e9livr\u00e9 par le bureau des imp\u00f4ts en utilisant les informations fournies par les contribuables sur la facture \u00e9lectronique. Ce code doit \u00eatre joint \u00e0 la facture \u00e9lectronique avant qu'elle ne soit envoy\u00e9e au destinataire.<\/p>\n\n\n\n
La circulaire pertinente du minist\u00e8re des Finances d\u00e9taille les exigences techniques de l'application de factures \u00e9lectroniques. En cons\u00e9quence, les factures \u00e9lectroniques au Vietnam doivent \u00eatre au format XML et porter une signature num\u00e9rique. De plus, les factures \u00e9lectroniques doivent \u00eatre stock\u00e9es en toute s\u00e9curit\u00e9 pendant 10 ans. Les contribuables doivent transmettre les donn\u00e9es relatives aux factures \u00e9lectroniques aux autorit\u00e9s fiscales directement ou par l'interm\u00e9diaire d'un prestataire de services agr\u00e9\u00e9.<\/p>\n\n\n\n
Quelles sont les exigences pour les prestataires de facturation \u00e9lectronique au Vietnam ? <\/strong><\/p>\n\n\n\n Le prestataire de services de facturation \u00e9lectronique doit se conformer \u00e0 toutes les exigences financi\u00e8res, l\u00e9gales et techniques stipul\u00e9es par la DGI :<\/p>\n\n\n\n \u2013 Connexion s\u00e9curis\u00e9e. Connexion avec GDT 24 heures sur 24, 7 jours sur 7.<\/p>\n\n\n\n \u2013 Fournir un acc\u00e8s multi-appareils. Il prend en charge une gamme de diff\u00e9rents types d'appareils tels que les ordinateurs des utilisateurs, les tablettes et les smartphones.<\/p>\n\n\n\n \u2013 Connexions s\u00e9curis\u00e9es. Pour prot\u00e9ger la confidentialit\u00e9 et l'int\u00e9grit\u00e9 des donn\u00e9es \u00e9chang\u00e9es entre les participants.<\/p>\n\n\n\n \u2013 Avoir un syst\u00e8me de r\u00e9cup\u00e9ration de donn\u00e9es.<\/p>\n\n\n\n \u2013 Protection de la facture. Elle offre des services de stockage et de conservation de factures \u00e9lectroniques qui garantissent la s\u00e9curit\u00e9 et l'int\u00e9grit\u00e9 de vos documents. Les donn\u00e9es stock\u00e9es doivent \u00e9galement \u00eatre disponibles pour consultation en ligne.<\/p>\n\n\n\n \u2013 Votre fournisseur doit se conformer aux exigences en mati\u00e8re de normes de donn\u00e9es publi\u00e9es par le minist\u00e8re des Finances.<\/p>","protected":false},"excerpt":{"rendered":" Vietnam started the e-invoicing process in 2018, with the approval of Decree No. 119. According to the new decree, compliance period for companies has been extended to two years. However, ongoing Covid-19 process and other difficult challenges have made the Vietnamese government mandatory to postpone the compulsory use of e-invoices until July 2022 in accordance 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