trực tiếp bóng đá hôm nay euroHow many types of reference number of e-invoices are there in Vietnam?
How many types ofreference number of e-invoices are there in Vietnam?
According to Clause of Article 4Circular 78/2021/TT-BTC, trực tiếp bóng đá hôm nay euro regulation is as follows:
Form number, reference number, names of copies of an invoice
1. e-Invoice
a) trực tiếp bóng đá hôm nay euro symbol of trực tiếp bóng đá hôm nay euro e-invoice form number is a single-digit natural number which is trực tiếp bóng đá hôm nay euro natural numbers 1, 2, 3, 4, 5, 6 to reflect trực tiếp bóng đá hôm nay euro types of e-invoices as follows:
- Number 1: Reflects trực tiếp bóng đá hôm nay euro value-added e-invoice type;
- Number 2: Reflects trực tiếp bóng đá hôm nay euro sales e-invoice type;
- Number 3: Reflects trực tiếp bóng đá hôm nay euro public asset sales e-invoice type;
- Number 4: Reflects trực tiếp bóng đá hôm nay euro national reserve sales e-invoice type;
- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents which have trực tiếp bóng đá hôm nay euro content of e-invoices as stipulated in Decree No. 123/2020/ND-CP;
- Number 6: Reflects e-documents used and managed like invoices, including warehousing orders cum internal transport e-orders, warehousing orders for goods consigned to agents e-orders.
b) trực tiếp bóng đá hôm nay euro reference number of e-invoices comprises a group of 6 characters including both letters and numbers that indicate trực tiếp bóng đá hôm nay euro reference number of e-invoices to reflect information on trực tiếp bóng đá hôm nay euro type of e-invoice with a tax authority code or without a code, trực tiếp bóng đá hôm nay euro year of invoice issuance, and trực tiếp bóng đá hôm nay euro type of e-invoice used. These six (06) characters are stipulated as follows:
- trực tiếp bóng đá hôm nay euro first character is one (01) letter which is prescribed as C or K as follows: C indicates an e-invoice with a tax authority code, K indicates an e-invoice without a code;
- trực tiếp bóng đá hôm nay euro next two characters are two (02) Arabic numbers indicating trực tiếp bóng đá hôm nay euro year trực tiếp bóng đá hôm nay euro e-invoice was issued, identified according to trực tiếp bóng đá hôm nay euro last 2 digits of trực tiếp bóng đá hôm nay euro calendar year. For example: trực tiếp bóng đá hôm nay euro year trực tiếp bóng đá hôm nay euro e-invoice was issued in 2022 is represented as 22; trực tiếp bóng đá hôm nay euro year trực tiếp bóng đá hôm nay euro e-invoice was issued in 2023 is represented as 23;
- One subsequent character is one (01) letter prescribed as T, D, L, M, N, B, G, H to reflect trực tiếp bóng đá hôm nay euro type of e-invoice used, specifically:
+ Letter T: Applied to e-invoices registered by enterprises, organizations, households, and business individuals with trực tiếp bóng đá hôm nay euro tax authority;
+ Letter D: Applied to public asset sales invoices and national reserve sales invoices or special e-invoices that need not contain certain criteria registered by enterprises and organizations;
+ Letter L: Applied to e-invoices released by trực tiếp bóng đá hôm nay euro tax authority per each incidence;
+ Letter M: Applied to e-invoices created from cash registers;
+ Letter N: Applied to warehousing orders cum internal transport e-orders;
+ Letter B: Applied to warehousing orders for goods consigned to agents e-orders;
+ Letter G: Applied to stamps, tickets, e-cards as value-added invoices;
+ Letter H: Applied to stamps, tickets, e-cards as sales invoices.
- trực tiếp bóng đá hôm nay euro last two characters are letters determined by trực tiếp bóng đá hôm nay euro seller based on management demands. If trực tiếp bóng đá hôm nay euro seller uses various e-invoice forms of trực tiếp bóng đá hôm nay euro same type, these last two characters differentiate between trực tiếp bóng đá hôm nay euro forms. In trực tiếp bóng đá hôm nay euro absence of management needs, they default to YY;
- In trực tiếp bóng đá hôm nay euro display format, trực tiếp bóng đá hôm nay euro reference number of e-invoices and e-invoice form number symbol are shown at trực tiếp bóng đá hôm nay euro top right of trực tiếp bóng đá hôm nay euro invoice (or a recognizable location);
- Example of representing characters in trực tiếp bóng đá hôm nay euro e-invoice form symbol and reference number of e-invoices:
+ “1C22TAA” – is a value-added invoice with a tax authority code issued in 2022 and is an e-invoice registered by trực tiếp bóng đá hôm nay euro enterprise or organization with trực tiếp bóng đá hôm nay euro tax authority;
+ “2C22TBB” – is a sales invoice with a tax authority code issued in 2022 and is an e-invoice registered by trực tiếp bóng đá hôm nay euro enterprise, organization, or business individual with trực tiếp bóng đá hôm nay euro tax authority;
+ “1C23LBB” – is a value-added invoice with a tax authority code issued in 2023 and is an e-invoice issued by trực tiếp bóng đá hôm nay euro tax authority per each incidence;
+ “1K23TYY” – is a value-added invoice type without a code issued in 2023 and is an e-invoice registered by trực tiếp bóng đá hôm nay euro enterprise or organization with trực tiếp bóng đá hôm nay euro tax authority;
+ “1K22DAA” – is a value-added invoice type without a code issued in 2022 and is a special e-invoice not necessarily required to have certain criteria registered by enterprises or organizations;
+ “6K22NAB” – is a warehousing order cum internal transport e-order type without a code issued in 2022 by an enterprise registered with trực tiếp bóng đá hôm nay euro tax authority;
+ “6K22BAB” – is a warehousing order for goods consigned to agents e-order type without a code issued in 2022 by an enterprise registered with trực tiếp bóng đá hôm nay euro tax authority.
c) Name, address, tax code of trực tiếp bóng đá hôm nay euro agent for authorized e-invoices.
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Thus,it can be seen that trực tiếp bóng đá hôm nay euro reference number of e-invoices includes a group of 6 characters comprising both letters and numbers indicating trực tiếp bóng đá hôm nay euro reference number of e-invoices.
How many types of reference number of e-invoices are there in Vietnam?(Image from Internet)
Is an e-ticket considered an e-invoice in Vietnam?
According to Article 89Law on Tax Administration 2019, trực tiếp bóng đá hôm nay euro regulation is as follows:
e-Invoice
1. An e-invoice is an invoice with or without a tax authority code manifested in e-data created and recorded by trực tiếp bóng đá hôm nay euro seller when selling goods or services according to legal regulations on accounting and tax via e-means, including cases where invoices are generated from cash registers with e-data connection with trực tiếp bóng đá hôm nay euro tax authority.
2. e-invoices include value-added invoices, sales invoices, e-stamps, e-tickets, e-cards, e-receipts, warehousing orders cum transport e-orders, or other e-documents known by other names.
3. An e-invoice with a tax authority code is an e-invoice that, before being sent to trực tiếp bóng đá hôm nay euro buyer by trực tiếp bóng đá hôm nay euro seller, receives a code assigned by trực tiếp bóng đá hôm nay euro tax authority.
trực tiếp bóng đá hôm nay euro tax authority's code on trực tiếp bóng đá hôm nay euro e-invoice includes a unique transaction number generated by trực tiếp bóng đá hôm nay euro tax authority's system and a sequence of characters encrypted by trực tiếp bóng đá hôm nay euro tax authority based on seller's information presented on trực tiếp bóng đá hôm nay euro invoice.
4. An e-invoice without a tax authority code is an e-invoice sent to trực tiếp bóng đá hôm nay euro buyer without a code by trực tiếp bóng đá hôm nay euro seller.
5. trực tiếp bóng đá hôm nay euro Government of Vietnam shall specify trực tiếp bóng đá hôm nay euro details of this Article.
Thus, an e-ticket will fall under trực tiếp bóng đá hôm nay euro category of e-invoices.
What are trực tiếp bóng đá hôm nay euro regulations on using e-invoices in providing services in Vietnam?
According to Article 91Law on Tax Administration 2019regarding trực tiếp bóng đá hôm nay euro application of e-invoices when providing services is as follows:
- Enterprises, economic organizations shall use e-invoices with a tax authority's code when selling goods, providing services regardless of trực tiếp bóng đá hôm nay euro value of each sale or service provision unless otherwise stipulated in clauses 2 and 4 of Article 91Law on Tax Administration 2019.
- Enterprises operating in sectors such as electricity, petrol, postal services, telecommunications, clean water, financial credit, insurance, medical services, e-commerce, supermarket business, commerce, air transport, roadway, railway, sea and inland waterway transport, and businesses, economic organizations that have or will electronically transact with trực tiếp bóng đá hôm nay euro tax authority, build IT infrastructure, have accounting software systems, e-invoice creation software that meets requisites for issuing, retrieving e-invoices, storing e-invoice data as prescribed, and ensure e-invoice data transmission to trực tiếp bóng đá hôm nay euro buyer and tax authority may use e-invoices without a tax authority's code when selling goods, providing services, regardless of trực tiếp bóng đá hôm nay euro transaction value, except for high tax risk cases as defined by trực tiếp bóng đá hôm nay euro Minister of Finance and cases applying for using e-invoices with a tax authority's code.
- Business households, business individuals subject to provisions in clause 5 of Article 51Law on Tax Administration 2019and cases determining revenue when selling goods or services shall use e-invoices with a tax authority's code when selling goods, providing services.
- Business households, business individuals not meeting conditions to use e-invoices with a tax authority's code under clause 1 and clause 3 of Article 91Law on Tax Administration 2019but need invoices for customer transactions, or where enterprises, economic organizations, and other organizations are accepted by trực tiếp bóng đá hôm nay euro tax authority to provide e-invoices to customers shall be issued e-invoices with a code for each arising transaction and must declare and pay taxes prior to trực tiếp bóng đá hôm nay euro tax authority issuing e-invoices for each incidence.
