trực tiếp bóng đá việt nam hôm nayCan goods be delivered before an invoice is issued in Vietnam?

Can goods be delivered before an invoice is issued in Vietnam?

According to Clause 1, Article 9 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay regulation is as follows:

Time of invoicing

1. trực tiếp bóng đá việt nam hôm nay time of invoicing for trực tiếp bóng đá việt nam hôm nay sale of goods (including trực tiếp bóng đá việt nam hôm nay sale of state assets, seized assets, state stockpile items, and national reserve goods) is trực tiếp bóng đá việt nam hôm nay time of transfer of ownership or right to use trực tiếp bóng đá việt nam hôm nay goods to trực tiếp bóng đá việt nam hôm nay buyer, regardless of whether payment has been made or not.

2. trực tiếp bóng đá việt nam hôm nay time of invoicing for service provision is trực tiếp bóng đá việt nam hôm nay time of completion of service provision, regardless of whether payment has been made or not. If trực tiếp bóng đá việt nam hôm nay service provider collects payment before or during trực tiếp bóng đá việt nam hôm nay provision of service, trực tiếp bóng đá việt nam hôm nay time of invoicing is trực tiếp bóng đá việt nam hôm nay time of payment collection (excluding trực tiếp bóng đá việt nam hôm nay case of deposit or advance for trực tiếp bóng đá việt nam hôm nay contractual provision of services: accounting, auditing, financial consultancy, tax; valuation; survey, technical design; supervision consultancy; construction investment project establishment).

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trực tiếp bóng đá việt nam hôm nay time to issue an invoice for trực tiếp bóng đá việt nam hôm nay sale of goods is trực tiếp bóng đá việt nam hôm nay time of transfer of ownership or right to use trực tiếp bóng đá việt nam hôm nay goods to trực tiếp bóng đá việt nam hôm nay buyer, regardless of whether payment has been made or not.

Therefore, as per trực tiếp bóng đá việt nam hôm nay above regulations, delivering goods before issuing an invoice is considered issuing an invoice at trực tiếp bóng đá việt nam hôm nay wrong time.

Can goods be delivered before an invoice is issued in Vietnam?(Image from Internet)

What is trực tiếp bóng đá việt nam hôm nay minimum sale amount required to issue an invoice in Vietnam?

Based on Article 90 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019regarding trực tiếp bóng đá việt nam hôm nay principles for creating, managing, and using electronic invoices, trực tiếp bóng đá việt nam hôm nay following is stipulated:

Principles for creating, managing, and using electronic invoices

1. When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an electronic invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer in a standard data format and must complete trực tiếp bóng đá việt nam hôm nay content according to tax law and accounting law, regardless of trực tiếp bóng đá việt nam hôm nay value of each sale or service provision.

2. In cases where trực tiếp bóng đá việt nam hôm nay seller uses a cash register, trực tiếp bóng đá việt nam hôm nay seller must register to use an electronic invoice generated from trực tiếp bóng đá việt nam hôm nay cash register, which is connected to transmit electronic data to trực tiếp bóng đá việt nam hôm nay tax authority.

3. trực tiếp bóng đá việt nam hôm nay registration, management, and use of electronic invoices in sales and service provision transactions must comply with laws on electronic transactions, accounting laws, and tax laws.

4. trực tiếp bóng đá việt nam hôm nay issuance of a tax authority code on trực tiếp bóng đá việt nam hôm nay electronic invoice is based on information of trực tiếp bóng đá việt nam hôm nay entity from enterprises, economic organizations, other organizations, businesses, and household businesses, individual businesses are responsible for trực tiếp bóng đá việt nam hôm nay accuracy of trực tiếp bóng đá việt nam hôm nay information on trực tiếp bóng đá việt nam hôm nay invoice.

5. trực tiếp bóng đá việt nam hôm nay Government of Vietnam shall specify trực tiếp bóng đá việt nam hôm nay details of this Article.

When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an electronic invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer in a standard data format and must complete trực tiếp bóng đá việt nam hôm nay content according to trực tiếp bóng đá việt nam hôm nay tax law and accounting law, regardless of trực tiếp bóng đá việt nam hôm nay value of each sale or service provision.

Therefore, when selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an electronic invoice to trực tiếp bóng đá việt nam hôm nay buyer, regardless of trực tiếp bóng đá việt nam hôm nay value of each sale or service provision.

How much is trực tiếp bóng đá việt nam hôm nay fine for issuing invoices at trực tiếp bóng đá việt nam hôm nay wrong time in Vietnam?

Based on Article 24 ofDecree 125/2020/ND-CPas supplemented by Clause 3, Article 1 ofDecree 102/2021/ND-CPon administrative penalty for tax and invoice violations, trực tiếp bóng đá việt nam hôm nay penalties for acts of violation in invoice creation in trực tiếp bóng đá việt nam hôm nay sale of goods and services are specified as follows:

Penalties for violations of regulations on invoicing in trực tiếp bóng đá việt nam hôm nay sale of goods, services

1. Warning for any of trực tiếp bóng đá việt nam hôm nay following violations:

a) Issuing invoices not at trực tiếp bóng đá việt nam hôm nay correct time without leading to late fulfillment of tax obligations and having mitigating circumstances;

b) Issuing invoices sequentially from smaller to larger numbers but using a different book (using a book with a larger serial number and not using a book with a smaller serial number), and after discovering it, trực tiếp bóng đá việt nam hôm nay organization or individual cancels trực tiếp bóng đá việt nam hôm nay invoices with a smaller serial number;

c) Incorrectly issuing trực tiếp bóng đá việt nam hôm nay type of invoice as prescribed that has been delivered to trực tiếp bóng đá việt nam hôm nay buyer or declared for tax purposes, and trực tiếp bóng đá việt nam hôm nay seller and trực tiếp bóng đá việt nam hôm nay buyer discover trực tiếp bóng đá việt nam hôm nay incorrect invoice type and correct it before trực tiếp bóng đá việt nam hôm nay competent authority announces a decision to inspect or examine at trực tiếp bóng đá việt nam hôm nay taxpayer’s office without affecting trực tiếp bóng đá việt nam hôm nay determination of tax obligations.

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3. A fine ranging from 3,000,000 VND to 5,000,000 VND is imposed for issuing invoices not at trực tiếp bóng đá việt nam hôm nay appropriate time without leading to a delay in fulfilling tax obligations, except for cases specified in Point a, Clause 1 of this Article.

4. A fine ranging from 4,000,000 VND to 8,000,000 VND is imposed for any of trực tiếp bóng đá việt nam hôm nay following actions:

a) Issuing invoices not at trực tiếp bóng đá việt nam hôm nay correct time according to trực tiếp bóng đá việt nam hôm nay law on invoices for trực tiếp bóng đá việt nam hôm nay sale of goods and service provision, except for cases specified in Point a, Clause 1 and Clause 3 of this Article;

b) Issuing invoices not in sequential order from small to large numbers according to regulations, except for cases subject to a warning under Point b, Clause 1 of this Article;

c) Issuing invoices with a date earlier than trực tiếp bóng đá việt nam hôm nay purchase date of trực tiếp bóng đá việt nam hôm nay tax authority’s invoice;

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Therefore, for issuing invoices at trực tiếp bóng đá việt nam hôm nay wrong time, depending on trực tiếp bóng đá việt nam hôm nay severity of trực tiếp bóng đá việt nam hôm nay violation, a business that issues invoices at trực tiếp bóng đá việt nam hôm nay wrong time may receive a warning or a fine ranging from 3 - 5 million VND or from 4 - 8 million VND. Specifically:

- A warning is issued for invoices not at trực tiếp bóng đá việt nam hôm nay correct time but do not lead to late fulfillment of tax obligations and have mitigating circumstances.

- A fine ranging from 3,000,000 VND to 5,000,000 VND for issuing invoices not at trực tiếp bóng đá việt nam hôm nay correct time but do not lead to late fulfillment of tax obligations.

- A fine ranging from 4,000,000 VND to 8,000,000 VND for issuing invoices not at trực tiếp bóng đá việt nam hôm nay correct time according to trực tiếp bóng đá việt nam hôm nay law on invoices for trực tiếp bóng đá việt nam hôm nay sale of goods and service provision.

Note:trực tiếp bóng đá việt nam hôm nay above-mentioned fines are applied to organizations. For trực tiếp bóng đá việt nam hôm nay same violation, trực tiếp bóng đá việt nam hôm nay fine for individuals is half of that for organizations. (According to Point a, Clause 4, Article 7 ofDecree 125/2020/ND-CP)