Maersk Vietnam Company Limited (hereinafter mentioned as “MVN”, or “we”) are onboarding new regime of VAT e-invoice, effective from 24th June 2022.
Our VAT e-invoice will be in accordance with the guidelines under Decree 123/2020/NĐ-CP dated 19th October 2020 issued by the Government (“Decree 123”) and Circular 78/2021/TT-BTC dated 17th September 2021 issued by the Ministry of Finance (“Circular 78”).
FPT Information System Company Limited (“FPT”) continues to be our authorized e-invoicing service provider. From the go live date, the e-invoice issued by MVN will have some notable changes as below:
- MVN apply the VAT e-invoice with General Department Taxation’s verification code (“GDT’s verification code”).
- In accordance with Decree 123 and Circular 78, the VAT e-invoice with GDT verification code also apply for Demurrage and Detention (D&D). Paper pre-printed invoice will no longer be used for D&D. Further to this apply, some notable changes in terms of D&D invoicing are as follows:
- Customers can refer to the Rate of Exchange (ROE) on website at link www.maersk.com or www.sealandmaersk.com for D&D calculation in local currency and arrange payment accordingly.
- For some reason (sooner pick up, payer revise, invoice cancellation, ect …) the ROE in final E-invoice maybe different from ROE of calculation/payment date. To minimize such mismatch, MVN recommends customers to settle payment and extend Delivery Order on the same date and provide correct payer details before request Delivery Order.
- The new approach for handling the invoice incorrectness will be as follows:
- When there are any errors in e-invoice, MVN will choose the only option to cancel the invoice with wrong contents.
- Upon e-invoice cancellation, MVN will send form 04/SS-HĐĐT to GDT to inform GDT on the cancel status of that VAT e-invoice. Once form 04/SS-HĐĐT is approved by GDT, MVN will send such approved form 04/SS-HĐĐT to you.
- Form 04/SS-HĐĐT will replace the cancellation minutes previously applied as the supporting documents for the e-invoice cancellation.
The current practices other than the above updates remain unchanged.
For further details of some notable points relating to the issuance, sending, searching e-invoice, please refer to the appendix 1 – Q&A sessions.
As our valuable partners and customers, your support and cooperation in these changes is greatly appreciated. For any further questions or concerns kindly contact us via this mailbox [VN.INVOICE@MAERSK.COM].