Customer advisory on E-invoice

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:

1. MVN apply the VAT e-invoice with General Department Taxation’s verification code (“GDT’s verification code”).
2. 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.
3. 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].