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If a bussiness entity is banned from using invoices by trực tiếp bóng đá k+ tax authority in Vietnam, shall authenticated e-invoices be provided separately?
Based on Article 13 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ regulations are as follows:
Application of e-invoices when selling goods, providing services
1. trực tiếp bóng đá k+ subjects that apply e-invoices shall comply with trực tiếp bóng đá k+ regulations in Article 91 of trực tiếp bóng đá k+ Tax Administration Law No. 38/2019/QH14, except for cases of high tax-risk as prescribed by trực tiếp bóng đá k+ Minister of Finance.
2. Regulations on trực tiếp bóng đá k+ issuance and declaration of tax obligations when trực tiếp bóng đá k+ tax authority issues authenticated e-invoices provided separately are as follows:
a) Type of invoice provided separately
a.1) Issuance of authenticated e-invoices provided separately is applicable to sales invoices in cases such as:
- Households, business individuals as prescribed in Clause 4, Article 91 of trực tiếp bóng đá k+ Tax Administration Law No. 38/2019/QH14, who do not meet conditions for using authenticated e-invoices but need invoices to provide to customers;
- Organizations not engaged in business but engage in sales transactions, provide services;
- Enterprises that have dissolved, gone bankrupt, ceased trực tiếp bóng đá k+ effectiveness of their tax code, but need to liquidate assets with invoices to deliver to buyers;
- Enterprises, economic organizations, households, business individuals paying value-added tax under trực tiếp bóng đá k+ direct method in trực tiếp bóng đá k+ following cases:
+ Cease business activities but have not completed procedures to terminate their tax code effectiveness and need to liquidate assets with invoices to deliver to buyers;
+ Temporarily cease business activities and need invoices for customers to fulfill contracts signed before trực tiếp bóng đá k+ tax authority’s notification of business suspension;
+ Enforced by trực tiếp bóng đá k+ tax authority through measures of stopping trực tiếp bóng đá k+ use of invoices.
...
Thus, being enforced by trực tiếp bóng đá k+ tax authority through measures of stopping trực tiếp bóng đá k+ use of invoices is one of trực tiếp bóng đá k+ cases that will be issued authenticated e-invoices provided separately.
What are trực tiếp bóng đá k+ cases for providing authenticated e-invoices separately in Vietnam? (Image from Internet)
When must trực tiếp bóng đá k+ seller using authenticated e-invoices send invoices to trực tiếp bóng đá k+ buyer in Vietnam?
According to Article 21 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ regulations are as follows:
Responsibilities of sellers of goods and services using authenticated e-invoices
1. Manage trực tiếp bóng đá k+ names and passwords of accounts provided by trực tiếp bóng đá k+ tax authority.
2. Create e-invoices for trực tiếp bóng đá k+ sale of goods and services to send to trực tiếp bóng đá k+ tax authority for encoding and take responsibility before trực tiếp bóng đá k+ law for trực tiếp bóng đá k+ legality and accuracy of trực tiếp bóng đá k+ e-invoices.
3. Send authenticated e-invoices to trực tiếp bóng đá k+ buyer immediately after receiving trực tiếp bóng đá k+ e-invoice encoded by trực tiếp bóng đá k+ tax authority.
Thus,sellers using authenticated e-invoices must send invoices to trực tiếp bóng đá k+ buyer immediately after receiving trực tiếp bóng đá k+ e-invoice encoded by trực tiếp bóng đá k+ tax authority.
Which form is used to request trực tiếp bóng đá k+ issuance of authenticated e-invoices provided separately in Vietnam?
According to point b, clause 2, Article 13 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ regulations are as follows:
Application of e-invoices when selling goods, providing services
1. trực tiếp bóng đá k+ subjects that apply e-invoices shall comply with trực tiếp bóng đá k+ regulations in Article 91 of trực tiếp bóng đá k+ Tax Administration Law No. 38/2019/QH14, except for cases of high tax-risk as prescribed by trực tiếp bóng đá k+ Minister of Finance.
2. Regulations on trực tiếp bóng đá k+ issuance and declaration of tax obligations when trực tiếp bóng đá k+ tax authority issues authenticated e-invoices provided separately are as follows:
a) Type of invoice provided separately
...
b) Enterprises, economic organizations, other organizations, households, business individuals eligible for authenticated e-invoices provided separately should submit a request form for authenticated e-invoices according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to trực tiếp bóng đá k+ tax authority, and access trực tiếp bóng đá k+ e-invoice issuance system of trực tiếp bóng đá k+ tax authority to create e-invoices.
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trực tiếp bóng đá k+ request form for authenticated e-invoices provided separately is Form No. 06/DN-PSDT Appendix IA attached toDecree 123/2020/ND-CP.
Download trực tiếp bóng đá k+ latest request form for authenticated e-invoices provided separately here:Download
