lịch trực tiếp bóng đá hôm nayHow does a business household issue a invoice on Black Friday in Vietnam?

How does a business household issue a invoice on Black Friday in Vietnam?

Based on Clause 2, Article 6 ofCircular 78/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay cases in which a business household uses e-invoices are prescribed as follows:

[1]Business households paying tax under lịch trực tiếp bóng đá hôm nay declaration method must use e-invoices for issuing invoice on Black Fridays;

[2]Business households paying tax through a presumptive method, when requesting lịch trực tiếp bóng đá hôm nay use of invoices, lịch trực tiếp bóng đá hôm nay tax authority provides e-invoices on a case-by-case basis;

[3]Business households filing tax declarations on a case-by-case basis, when requesting lịch trực tiếp bóng đá hôm nay use of invoices (issuing invoice on Black Fridays), lịch trực tiếp bóng đá hôm nay tax authority issues e-invoices on a case-by-case basis.

Thus, it can be seen that depending on lịch trực tiếp bóng đá hôm nay tax method used by lịch trực tiếp bóng đá hôm nay business household, invoice on Black Fridays will be issued according to lịch trực tiếp bóng đá hôm nay regulations.

How does a business household issue a invoice on Black Friday in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

What are lịch trực tiếp bóng đá hôm nay regulations regarding symbols on e-invoices?

According to Article 4 ofCircular 78/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay following regulations apply:

* e-Invoice

- Symbols for lịch trực tiếp bóng đá hôm nay e-invoice form consist of a single-digit natural number reflecting lịch trực tiếp bóng đá hôm nay type of e-invoice as follows:

+ Number 1: Reflects lịch trực tiếp bóng đá hôm nay value-added e-invoice type;

+ Number 2: Reflects lịch trực tiếp bóng đá hôm nay sales e-invoice type;

+ Number 3: Reflects lịch trực tiếp bóng đá hôm nay e-invoice for lịch trực tiếp bóng đá hôm nay sale of public assets;

+ Number 4: Reflects lịch trực tiếp bóng đá hôm nay e-invoice for sales from national reserves;

+ Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents with e-invoice content as specified in Decree No. 123/2020/ND-CP;

+ Number 6: Reflects e-documents used and managed like invoices, including lịch trực tiếp bóng đá hôm nay e-internal transport order and lịch trực tiếp bóng đá hôm nay e-consignment note.

- lịch trực tiếp bóng đá hôm nay e-invoice symbol is a group of 6 characters including both letters and numbers reflecting lịch trực tiếp bóng đá hôm nay type of e-invoice, whether it has a code by lịch trực tiếp bóng đá hôm nay tax authority, lịch trực tiếp bóng đá hôm nay year lịch trực tiếp bóng đá hôm nay invoice was created, and lịch trực tiếp bóng đá hôm nay type of e-invoice being used. These six (06) characters are regulated as follows:

+ lịch trực tiếp bóng đá hôm nay first character is a single (01) letter specified as C or K: C represents an e-invoice with a tax authority code, K represents an e-invoice without a code;

+ lịch trực tiếp bóng đá hôm nay next two characters are two (02) Arabic numerals indicating lịch trực tiếp bóng đá hôm nay year lịch trực tiếp bóng đá hôm nay e-invoice was created, defined by lịch trực tiếp bóng đá hôm nay last two digits of lịch trực tiếp bóng đá hôm nay calendar year. For example: An e-invoice created in 2022 will show as number 22; an invoice created in 2023 will show as number 23;

+ lịch trực tiếp bóng đá hôm nay next character is one (01) letter defined as T, D, L, M, N, B, G, H, representing lịch trực tiếp bóng đá hôm nay type of e-invoice used, specifically:

++ Letter T: Applies to e-invoices registered by enterprises, organizations, households, and individual businesses with tax authorities;
++ Letter D: Applies to invoices for selling public assets and invoices for sales from national reserves or special e-invoices that do not necessarily require some specific details registered by enterprises, organizations;
++ Letter L: Applies to e-invoices issued by lịch trực tiếp bóng đá hôm nay tax authority on a case-by-case basis;
++ Letter M: Applies to e-invoices generated from cash registers;++ Letter N: Applies to e-internal transport orders;
++ Letter B: Applies to e-consignment notes for agency sales;
++ Letter G: Applies to e-stamps, e-tickets, and e-cards that are value-added invoices;
++ Letter H: Applies to e-stamps, e-tickets, and e-cards that are sales invoices.

+ Two ending characters defined by lịch trực tiếp bóng đá hôm nay sellers themselves based on their management needs. If lịch trực tiếp bóng đá hôm nay seller uses multiple forms of e-invoices within lịch trực tiếp bóng đá hôm nay same type, lịch trực tiếp bóng đá hôm nay two ending characters should be used to differentiate between different forms within lịch trực tiếp bóng đá hôm nay same type. If there is no management need, default to YY.

+ On lịch trực tiếp bóng đá hôm nay displayed invoice, lịch trực tiếp bóng đá hôm nay e-invoice symbol and lịch trực tiếp bóng đá hôm nay e-invoice form symbol are shown at lịch trực tiếp bóng đá hôm nay top right of lịch trực tiếp bóng đá hôm nay invoice (or in a conspicuous position);

+ Examples illustrating character sets for e-invoice form symbols and e-invoice symbols:

++ “1C22TAA” – is a value-added invoice with a tax authority code created in 2022 and is an e-invoice registered by enterprises, organizations with tax authorities;
++ “2C22TBB” – is a sales invoice with a tax authority code created in 2022 and is an e-invoice registered by enterprises, organizations, individual business households with tax authorities;
++ “1C23LBB” – is a value-added invoice with a tax authority code created in 2023 and an e-invoice issued by lịch trực tiếp bóng đá hôm nay tax authority on a case-by-case basis;
++ “1K23TYY” – is a type of value-added e-invoice without a code created in 2023 registered by enterprises, organizations with tax authorities;
++ “1K22DAA” – is a type of value-added e-invoice without a code created in 2022 and a special e-invoice not necessarily requiring certain mandatory elements registered by enterprises, organizations;
++ “6K22NAB” – is an e-internal transport order without a code created in 2022 registered by enterprises with lịch trực tiếp bóng đá hôm nay tax authority;
++ “6K22BAB” – is an e-consignment note without a code created in 2022 registered by enterprises with lịch trực tiếp bóng đá hôm nay tax authority.

- Name, address, and tax code of lịch trực tiếp bóng đá hôm nay assignee for e-commissioned invoices.

What are regulations on handling of erroneous e-invoices in Vietnam?

Based on Article 7 ofCircular 78/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay following procedures are outlined:

- For e-invoices:

[+ If an issued e-invoice contains errors and requires reassignment of lịch trực tiếp bóng đá hôm nay tax authority code or errors need to be addressed through correction or substitution as prescribed in Article 19 ofDecree 123/2020/ND-CP, lịch trực tiếp bóng đá hôm nay seller can choose to use Form 04/SS-HDDTDownloadin Appendix IA issued together with Decree 123/2020/ND-CP to notify lịch trực tiếp bóng đá hôm nay adjustment for each erroneous invoice or notify adjustment for multiple erroneous e-invoices and send notification according to Form 04/SS-HDDTDownloadto lịch trực tiếp bóng đá hôm nay tax authority at any time, but no later than lịch trực tiếp bóng đá hôm nay last day of lịch trực tiếp bóng đá hôm nay tax declaration period in which lịch trực tiếp bóng đá hôm nay e-invoice adjustment arises;

+ If lịch trực tiếp bóng đá hôm nay seller issues an invoice when collecting payment upfront or during service provision as prescribed in Clause 2, Article 9 ofDecree 123/2020/ND-CPand subsequently needs to cancel or terminate lịch trực tiếp bóng đá hôm nay service, lịch trực tiếp bóng đá hôm nay seller shall cancel lịch trực tiếp bóng đá hôm nay issued e-invoice and notify lịch trực tiếp bóng đá hôm nay tax authority about lịch trực tiếp bóng đá hôm nay cancellation using Form 04/SS-HDDTDownloadin Appendix IA issued together with Decree 123/2020/ND-CP;

+ If an issued e-invoice contains errors and lịch trực tiếp bóng đá hôm nay seller has addressed it through correction or substitution as prescribed in point b, Clause 2, Article 19 ofDecree 123/2020/ND-CP, yet further errors are discovered, subsequent corrections will follow lịch trực tiếp bóng đá hôm nay initial error-handling format;

+ As per lịch trực tiếp bóng đá hôm nay notification deadline on Form 01/TB-RSDTDownloadAppendix IB attached to Decree 123/2020/ND-CP, lịch trực tiếp bóng đá hôm nay seller shall notify lịch trực tiếp bóng đá hôm nay tax authority using Form 04/SS-HDDTDownloadin Appendix IA issued along with Decree 123/2020/ND-CP about lịch trực tiếp bóng đá hôm nay verification of errors in lịch trực tiếp bóng đá hôm nay issued e-invoice, specifying lịch trực tiếp bóng đá hôm nay verification basis as lịch trực tiếp bóng đá hôm nay notification Form 01/TB-RSDTDownloadfrom lịch trực tiếp bóng đá hôm nay tax authority (including notification number and date);

+ In cases where e-invoices are issued without invoice template symbols, invoice symbols, or invoice numbers containing errors, lịch trực tiếp bóng đá hôm nay seller only performs adjustments without cancellation or substitution;

+ Specifically for errors related to lịch trực tiếp bóng đá hôm nay invoice value: increase adjustment (positive sign), decrease adjustment (negative sign) in accordance with lịch trực tiếp bóng đá hôm nay actual adjustments.

- For lịch trực tiếp bóng đá hôm nay e-invoice data summary table:

+ After lịch trực tiếp bóng đá hôm nay deadline for submitting lịch trực tiếp bóng đá hôm nay e-invoice data summary table to lịch trực tiếp bóng đá hôm nay tax authority, if missing data from lịch trực tiếp bóng đá hôm nay previous submission is found, lịch trực tiếp bóng đá hôm nay seller should submit an additional e-invoice data summary;

+ If lịch trực tiếp bóng đá hôm nay previously submitted e-invoice data summary contains errors, lịch trực tiếp bóng đá hôm nay seller should send adjustment information for lịch trực tiếp bóng đá hôm nay reported details on lịch trực tiếp bóng đá hôm nay summary table;

+ Adjustments in lịch trực tiếp bóng đá hôm nay e-invoice data summary table as specified in point a.1, clause 3, Article 22 ofDecree 123/2020/ND-CPmust include full information: invoice template symbols, invoice symbols, invoice numbers in column 14 “related invoice information” at Form 01/TH-HDDT issued with Decree 123/2020/ND-CP (except where lịch trực tiếp bóng đá hôm nay e-invoice is not required to have full information as stated in clause 14, Article 10 ofDecree 123/2020/ND-CP).

- lịch trực tiếp bóng đá hôm nay submission of supplementary tax declaration dossiers related to adjusted, replaced e-invoices (including canceled invoices) follows lịch trực tiếp bóng đá hôm nay tax management legal regulations.