Shall invoices be issued for internal use goods in Vietnam? What is trực tiếp bóng đá việt nam hôm nay form number of e-invoice 1C23LBB in Vietnam?

Shall invoices be issued for internal use goodsin Vietnam?

Based on Clause 1, Article 4 ofDecree 123/2020/ND-CPstipulating trực tiếp bóng đá việt nam hôm nay principles of issuance, management and use of invoices and records as follows:

Principles of issuance, management and use ofinvoices, and records

1. When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must issue invoices to give to trực tiếp bóng đá việt nam hôm nay buyer (including instances where goods and services are used as promotions, advertisements, samples; goods and services are given, presented, exchanged, or used as payment instead of wages to workers, and internal consumption (except for internally transferred goods to continue trực tiếp bóng đá việt nam hôm nay production process); goods are issued under forms such as lending, borrowing, or returning goods) and must fully record content as stipulated in Article 10 of this Decree. If e-invoices are used, they must adhere to trực tiếp bóng đá việt nam hôm nay data standard format set by trực tiếp bóng đá việt nam hôm nay tax authority as stipulated in Article 12 of this Decree.

2. When deducting personal income tax, collecting taxes, fees, charges, tax deducting organizations, fee/charge collecting organizations, and tax collecting organizations must issue tax deduction records, tax collection receipts, and charge/fee receipts to give to individuals whose income is tax-deducted, taxpayers, fee/charge payers, and must fully record content as stipulated in Article 32 of this Decree. When electronic receipts are used, they must conform to trực tiếp bóng đá việt nam hôm nay standard data format of trực tiếp bóng đá việt nam hôm nay tax authority. If an individual authorizes tax finalization, a personal income tax deduction certificate will not be issued.

For individuals without a labor contract or with a labor contract under 3 months, trực tiếp bóng đá việt nam hôm nay income-paying organization/individual can choose to issue a tax deduction certificate for each tax deduction or issue one tax certificate for multiple tax deductions in one tax period. For individuals with a labor contract of 3 months or more, trực tiếp bóng đá việt nam hôm nay income-paying organization/individual issues only one tax deduction certificate per tax period to them.

3. Before using invoices, receipts, enterprises, economic organizations, other organizations, households, individuals engaged in business, and organizations collecting taxes, fees, charges must register with trực tiếp bóng đá việt nam hôm nay tax authority or issue a release notification as stipulated in Articles 15, 34, and Clause 1, Article 36 of this Decree. For invoices and receipts printed by trực tiếp bóng đá việt nam hôm nay tax authority, trực tiếp bóng đá việt nam hôm nay tax authority issues a release notification as per Clause 3, Article 24, and Clause 2, Article 36 of this Decree.

4. Organizations, households, individuals engaged in business during trực tiếp bóng đá việt nam hôm nay usage process must report trực tiếp bóng đá việt nam hôm nay usage of invoices purchased from trực tiếp bóng đá việt nam hôm nay tax authority, report trực tiếp bóng đá việt nam hôm nay usage of self-printed or purchased receipts from trực tiếp bóng đá việt nam hôm nay tax authority as stipulated in Articles 29, 38 of this Decree.

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Therefore,according to trực tiếp bóng đá việt nam hôm nay above regulations, internal use goods, in principle, still require invoicing except in only one case, which is internal transfer goods for continuing trực tiếp bóng đá việt nam hôm nay production process, which do not require invoice issuance.

Shall invoices be issued for internal use goods in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

What is trực tiếp bóng đá việt nam hôm nay form number of e-invoice 1C23LBB in Vietnam?

Pursuant to Article 4 ofCircular 78/2021/TT-BTCwhich specifies as follows:

* trực tiếp bóng đá việt nam hôm nay symbol representing trực tiếp bóng đá việt nam hôm nay type of e-invoice is a natural number character, which are natural numbers 1, 2, 3, 4, 5, 6 reflecting trực tiếp bóng đá việt nam hôm nay type of e-invoices as follows:

- Number 1: Reflects trực tiếp bóng đá việt nam hôm nay type of value-added e-invoice;

- Number 2: Reflects trực tiếp bóng đá việt nam hôm nay type of goods sales e-invoice;

- Number 3: Reflects trực tiếp bóng đá việt nam hôm nay type of public asset sale e-invoice;

- Number 4: Reflects trực tiếp bóng đá việt nam hôm nay type of sales e-invoice for national reserve stock;

- Number 5: Reflects other types of e-invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts or other named electronic vouchers with trực tiếp bóng đá việt nam hôm nay content defined as e-invoices per Decree 123/2020/ND-CP;

- Number 6: Reflects electronic vouchers used and managed as invoices including warehouse releases with internal transfer noted electronically, warehouse release for goods consigned for sale via a representative agency.

* trực tiếp bóng đá việt nam hôm nay symbol for e-invoices consists of 6 characters including both letters and numbers reflecting information about trực tiếp bóng đá việt nam hôm nay type of e-invoice with a tax authority’s code or without, year of invoice creation, type of e-invoice used. Six (06) characters are specified as follows:

- trực tiếp bóng đá việt nam hôm nay first character is one (01) letter defined as C or K: C indicates an e-invoice with a tax authority's code, K indicates an e-invoice without a code;

- trực tiếp bóng đá việt nam hôm nay next two characters are two (02) Arabic numerals indicating trực tiếp bóng đá việt nam hôm nay year trực tiếp bóng đá việt nam hôm nay e-invoice is made, identified by trực tiếp bóng đá việt nam hôm nay last two digits of trực tiếp bóng đá việt nam hôm nay calendar year. For example, if trực tiếp bóng đá việt nam hôm nay e-invoice is created in 2022, it will depict 22; and if in 2023, it will depict 23;

- trực tiếp bóng đá việt nam hôm nay subsequent character is one (01) letter defined as T, D, L, M, N, B, G, or H indicating trực tiếp bóng đá việt nam hôm nay type of e-invoice utilized, specifically:

+ Letter T: Applied to e-invoices registered with tax authorities by enterprises, organizations, households, and individuals doing business;

+ Letter D: Applied to invoices for public asset sale and national reserve stock sales or special e-invoices that do not necessarily need specific items as registered by enterprises and organizations;

+ Letter L: Applied to e-invoices issued by tax authorities for each arising transaction;

+ Letter M: Applied to e-invoices generated from cash registers;

+ Letter N: Applied to electronic release slips for internal transfer goods;

+ Letter B: Applied to electronic release slips for goods consigned to agents;

+ Letter G: Applied to electronic stamps, tickets, cards as value-added invoices;

+ Letter H: Applied to electronic stamps, tickets, cards as sales invoices.

- trực tiếp bóng đá việt nam hôm nay final two characters are letters determined by trực tiếp bóng đá việt nam hôm nay seller based on management needs. If trực tiếp bóng đá việt nam hôm nay seller uses multiple e-invoice templates in trực tiếp bóng đá việt nam hôm nay same type of invoice, it uses these two final characters to distinguish different invoice templates within trực tiếp bóng đá việt nam hôm nay same category. In case of no management need, it defaults to YY;

- On trực tiếp bóng đá việt nam hôm nay document, trực tiếp bóng đá việt nam hôm nay symbols of trực tiếp bóng đá việt nam hôm nay e-invoice and trực tiếp bóng đá việt nam hôm nay sample number symbol of trực tiếp bóng đá việt nam hôm nay e-invoice are displayed on trực tiếp bóng đá việt nam hôm nay top right of trực tiếp bóng đá việt nam hôm nay invoice (or in an easily recognizable location);

- Example of symbols for e-invoice templates and e-invoices:

+ “1C22TAA” – is a value-added invoice with a tax authority code made in 2022, utilized by enterprises, organizations registered with tax authorities;

+ “2C22TBB” – is a sales invoice with a tax authority code made in 2022, used by enterprises, organizations, and individual business households registered with tax authorities;

+ “1C23LBB” – is a value-added invoice with a tax authority code made in 2023 and is an e-invoice issued for each arising transaction by trực tiếp bóng đá việt nam hôm nay tax authority;

+ “1K23TYY” – is a value-added type invoice without a code created in 2023 and issued by enterprises, organizations registered with tax authorities;

+ “1K22DAA” – is a value-added type invoice without a code made in 2022 and is a special e-invoice without necessary mandatory indicators registered by enterprises, organizations;

+ “6K22NAB” – is an electronic release slip with internal transport not using a code made in 2022 registered by trực tiếp bóng đá việt nam hôm nay enterprise with trực tiếp bóng đá việt nam hôm nay tax authority;

+ “6K22BAB” – is an electronic release slip for goods consigned to agents not using a code made in 2022 registered by trực tiếp bóng đá việt nam hôm nay enterprise with trực tiếp bóng đá việt nam hôm nay tax authority.

* trực tiếp bóng đá việt nam hôm nay name, address, tax code of trực tiếp bóng đá việt nam hôm nay assignee for mandated e-invoices.

Therefore,trực tiếp bóng đá việt nam hôm nay form number of trực tiếp bóng đá việt nam hôm nay e-invoice 1C23LBB is a value-added invoice with a tax authority code made in 2023 and is an e-invoice issued once per arising transaction by trực tiếp bóng đá việt nam hôm nay tax authority.

Vietnam: What information doese-invoices include?

Based on Clause 2, Article 3 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay mandate contract or agreement is specified as follows:

- trực tiếp bóng đá việt nam hôm nay mandate contract or agreement must fully reflect information about trực tiếp bóng đá việt nam hôm nay assignee and assignor (name, address, tax number, digital certificates); information about trực tiếp bóng đá việt nam hôm nay mandated e-invoice (type, invoice symbol, sample number symbol); purpose of mandate; duration of mandate; payment method for trực tiếp bóng đá việt nam hôm nay mandated invoice (clearly stating trực tiếp bóng đá việt nam hôm nay responsibility for paying goods, service money on trực tiếp bóng đá việt nam hôm nay mandated invoice);

- Both trực tiếp bóng đá việt nam hôm nay assignor and trực tiếp bóng đá việt nam hôm nay assignee are responsible for preserving trực tiếp bóng đá việt nam hôm nay mandate document and presenting it upon request by trực tiếp bóng đá việt nam hôm nay competent authority.

Moreover, notifying trực tiếp bóng đá việt nam hôm nay tax authority about trực tiếp bóng đá việt nam hôm nay mandate to issue e-invoices will be executed as follows:

- trực tiếp bóng đá việt nam hôm nay mandate is identified as a change in trực tiếp bóng đá việt nam hôm nay registration information for using e-invoices as prescribed in Article 15 ofDecree 123/2020/ND-CP.

trực tiếp bóng đá việt nam hôm nay assignor and trực tiếp bóng đá việt nam hôm nay assignee useDownloadForm No. 01DKTD/HDĐT issued withNghị định 123/2020/NĐ-CPto notify trực tiếp bóng đá việt nam hôm nay tax authority of trực tiếp bóng đá việt nam hôm nay mandate for issuing e-invoices, including premature termination of trực tiếp bóng đá việt nam hôm nay mandate according to trực tiếp bóng đá việt nam hôm nay agreement between parties;

- trực tiếp bóng đá việt nam hôm nay assignor fills in trực tiếp bóng đá việt nam hôm nay information of trực tiếp bóng đá việt nam hôm nay assignee, and trực tiếp bóng đá việt nam hôm nay assignee fills in trực tiếp bóng đá việt nam hôm nay information of trực tiếp bóng đá việt nam hôm nay assignor on Form No. 01DKTD/HDĐTDownloadissued withNghị định 123/2020/NĐ-CPas follows:

+ For both assignee and assignor in Part 5 "List of Digital Certificates Used," fully fill trực tiếp bóng đá việt nam hôm nay digital certificate information used by both;

+ For trực tiếp bóng đá việt nam hôm nay assignee in column 5 Part 6 "Register Mandate for Invoice Issuance," fill in trực tiếp bóng đá việt nam hôm nay name, organization mandating, and tax code of trực tiếp bóng đá việt nam hôm nay assignor.

Thus, according to trực tiếp bóng đá việt nam hôm nay regulation, information about trực tiếp bóng đá việt nam hôm nay mandated e-invoice will include: invoice type, invoice symbol, sample number symbol.