Vietnam: How to issue an invoice when xem bóng đá trực tiếp nhà cái buyer does not take xem bóng đá trực tiếp nhà cái invoice?

Vietnam: How to issue an invoice when xem bóng đá trực tiếp nhà cái buyer does not take xem bóng đá trực tiếp nhà cái invoice?

Based on Official Dispatch 31856/CTBDU-TTHT of 2024Downloadfrom Binh Duong Provincial Tax Department guiding xem bóng đá trực tiếp nhà cái issuance of invoices for customers who do not take invoices as follows:

Based on Clause 1, Article 90 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019, which stipulates xem bóng đá trực tiếp nhà cái principles of making, managing, and using e-invoices as follows:

Principles of making, managing, and using e-invoices

1. When selling goods or providing services, xem bóng đá trực tiếp nhà cái seller must issue an e-invoice to give to xem bóng đá trực tiếp nhà cái buyer in xem bóng đá trực tiếp nhà cái standard data format and must complete all xem bóng đá trực tiếp nhà cái required content in accordance with tax law and accounting law, irrespective of xem bóng đá trực tiếp nhà cái value in each transaction.

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Based on Clause 1, Article 4 ofDecree 123/2020/ND-CP, which stipulates as follows:

Principles of making, managing, and using invoices, vouchers

1. When selling goods or providing services, xem bóng đá trực tiếp nhà cái seller must make an invoice to give to xem bóng đá trực tiếp nhà cái buyer (including cases where goods or services are used for promotions, advertisements, samples; goods or services used for gifting, exchanging, paying salaries to employees, or internal consumption, excluding goods revolving internally for production continuity); dispatching goods under forms of lending, borrowing or returning goods) and must fill in all content as stipulated in Article 10 of this Decree. In cases of using e-invoices, they must follow xem bóng đá trực tiếp nhà cái standard data format of xem bóng đá trực tiếp nhà cái tax authority as stipulated in Article 12 of this Decree.

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Based on Article 10 ofDecree 123/2020/ND-CPregarding invoice content as follows:

Content of invoices

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5. Name, address, and tax identification number of xem bóng đá trực tiếp nhà cái buyer

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b) In cases where xem bóng đá trực tiếp nhà cái buyer does not have a tax identification number, xem bóng đá trực tiếp nhà cái tax identification number is not required on xem bóng đá trực tiếp nhà cái invoice. In certain cases of selling goods or providing specific services to individual consumers as regulated in Clause 14 of this Article, xem bóng đá trực tiếp nhà cái invoice is not required to show xem bóng đá trực tiếp nhà cái buyer's name and address. When selling goods or providing services to foreign customers visiting Vietnam, xem bóng đá trực tiếp nhà cái buyer's address information can be replaced with passport or entry/exit document information and nationality of xem bóng đá trực tiếp nhà cái foreign customer.

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14. Some cases where e-invoices do not need to contain full content

a) e-invoices do not necessarily need to have xem bóng đá trực tiếp nhà cái buyer's e-signature (including cases of issuing e-invoices when selling goods or providing services to foreign customers). If xem bóng đá trực tiếp nhà cái buyer is a business entity and there is an agreement between xem bóng đá trực tiếp nhà cái buyer and seller for xem bóng đá trực tiếp nhà cái buyer to meet technical conditions for digital signatures on xem bóng đá trực tiếp nhà cái e-invoices issued by xem bóng đá trực tiếp nhà cái seller, then xem bóng đá trực tiếp nhà cái e-invoice will contain digital signatures and e-signatures of both xem bóng đá trực tiếp nhà cái seller and buyer according to their agreement.

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Additionally, Binh Duong Provincial Tax Department states xem bóng đá trực tiếp nhà cái following:

In xem bóng đá trực tiếp nhà cái event that xem bóng đá trực tiếp nhà cái Company sells goods or provides services, xem bóng đá trực tiếp nhà cái Company must issue an invoice to xem bóng đá trực tiếp nhà cái buyer (including cases where goods or services are used for promotions, advertisements, samples; goods or services used for gifting, exchanging, paying salaries to employees, or internal consumption) and must fill in all xem bóng đá trực tiếp nhà cái necessary content as stipulated. Even if xem bóng đá trực tiếp nhà cái buyer does not take xem bóng đá trực tiếp nhà cái invoice, xem bóng đá trực tiếp nhà cái Company must still issue an invoice with all required information as specified in Article 10 of Decree 123/2020/ND-CP.

xem bóng đá trực tiếp nhà cái Company is advised to base its actions on actual conditions to comply with legal conformity.

Thus, when selling goods or services, xem bóng đá trực tiếp nhà cái company must issue an invoice to deliver it to xem bóng đá trực tiếp nhà cái buyer (including cases where goods or services are used for promotions, advertisements, samples; goods or services used for gifting, exchanging, paying salaries to employees, or internal consumption) and must fill in all necessary content as stipulated. Even if xem bóng đá trực tiếp nhà cái buyer does not take xem bóng đá trực tiếp nhà cái invoice, xem bóng đá trực tiếp nhà cái company must issue an invoice with all required information as specified in Article 10 ofDecree 123/2020/ND-CP.

Vietnam: How to issue an invoice when xem bóng đá trực tiếp nhà cái buyer does not take xem bóng đá trực tiếp nhà cái invoice?(Image from xem bóng đá trực tiếp nhà cái Internet)

Whenare e-invoices not required to have full content in Vietnam?

Based on Clause 14, Article 10 ofDecree 123/2020/ND-CP, which specifies cases where e-invoices do not need to contain full content, includes:

- e-invoices do not necessarily need to have xem bóng đá trực tiếp nhà cái buyer's e-signature (including when issuing e-invoices for selling goods or providing services to foreign customers). If xem bóng đá trực tiếp nhà cái buyer is a business entity, and there is an agreement for xem bóng đá trực tiếp nhà cái buyer to meet technical conditions to sign digitally on e-invoices issued by xem bóng đá trực tiếp nhà cái seller, then xem bóng đá trực tiếp nhà cái invoice will contain digital signatures and e-signatures of both sides according to their agreement.

- For e-invoices issued by tax authorities on an ad-hoc basis, xem bóng đá trực tiếp nhà cái seller’s and buyer’s digital signatures are not required.

- For e-invoices for sales at supermarkets or shopping centers where xem bóng đá trực tiếp nhà cái buyer is an individual non-business, xem bóng đá trực tiếp nhà cái invoice does not necessarily need to have xem bóng đá trực tiếp nhà cái buyer's name, address, or tax identification number.

+ For e-invoices related to fuel sales to non-business individuals, these do not require indicators such as invoice name, template symbol, invoice symbol, invoice number; buyer's name, address, tax identification number; e-signature of xem bóng đá trực tiếp nhà cái buyer; seller's digital signature, and VAT rate.

- For e-invoices in xem bóng đá trực tiếp nhà cái form of stamps, tickets, cards, they are not required to have xem bóng đá trực tiếp nhà cái seller's digital signature (except in xem bóng đá trực tiếp nhà cái case of stamps, tickets, cards as e-invoices with codes issued by tax authorities), buyer information fields (name, address, tax ID), tax amount, and VAT rate. If e-stamps, tickets, cards have pre-determined face values, xem bóng đá trực tiếp nhà cái indicators of unit, quantity, and unit price are not required.

- For e-vouchers related to air transport services issued through websites and e-commerce systems following international standards for buyers who are non-business individuals classified as e-invoices, these do not need to contain invoice symbols, form symbols, invoice serial numbers, VAT rate, tax ID, buyer address, seller's digital signature.

+ In cases where business or non-business organizations purchase air transport services, e-vouchers for air transport services issued through websites and e-commerce systems following international standards for individuals within business or non-business organizations are not classified as e-invoices. Air transportation service businesses must issue fully compliant e-invoices to be submitted to organizations purchasing xem bóng đá trực tiếp nhà cái service.

- For invoices related to construction, installation, and housing sales activities paid per progress as per contracts, units, quantities, and unit prices are not required on xem bóng đá trực tiếp nhà cái invoice.

- For internal transport warehouse release vouchers, information reflects internal dispatch orders, recipient, issuer, warehouse dispatch location, warehouse receipt location, and transportation means. Specifically: xem bóng đá trực tiếp nhà cái buyer's name reflects xem bóng đá trực tiếp nhà cái recipient, xem bóng đá trực tiếp nhà cái buyer's address reflects xem bóng đá trực tiếp nhà cái warehouse receipt location; xem bóng đá trực tiếp nhà cái seller's name reflects xem bóng đá trực tiếp nhà cái issuer, xem bóng đá trực tiếp nhà cái seller's address shows xem bóng đá trực tiếp nhà cái warehouse dispatch location and transportation means; tax amount, tax rate, and total payment amount are not displayed.

+ For transport warehouse release vouchers for consignment sales agents, they contain contract details, transporter, transportation means, dispatch location, receipt location, product name, unit, quantity, unit price, total amount. Specifically: recording number, date, contract details signed between organizations, names of transporter, transport contract (if any), and seller's address shows dispatch location.

- Invoices used for Interline settlements between airlines complying with xem bóng đá trực tiếp nhà cái regulations of xem bóng đá trực tiếp nhà cái International Air Transport Association need not contain invoice symbols, form symbols, buyer's details including name, address, and tax ID, buyer's digital signature, unit details, quantity, and unit price.

- Invoices from air transportation businesses to agents based on verification reports between xem bóng đá trực tiếp nhà cái parties and aggregated lists need not include unit price.

- For military and security activities regulated by xem bóng đá trực tiếp nhà cái Government of Vietnam, military security enterprises' invoices for construction, installation, production, and service provision do not require units, quantities, or unit prices; goods and services description should reflect goods, services provision per contracts signed between parties.

What are xem bóng đá trực tiếp nhà cái principles of making, managing, and using e-invoices in Vietnam?

Based on Article 90 of xem bóng đá trực tiếp nhà cáiLaw on Tax Administration 2019, which stipulates xem bóng đá trực tiếp nhà cái principles of making, managing, and using e-invoices as follows:

- When selling goods or providing services, xem bóng đá trực tiếp nhà cái seller must issue an e-invoice to deliver to xem bóng đá trực tiếp nhà cái buyer in a standard data format and complete all required content in compliance with tax law and accounting law, regardless of value per transaction.

- If xem bóng đá trực tiếp nhà cái seller uses a cash register, they must register to use e-invoices generated from xem bóng đá trực tiếp nhà cái cash register with e-data connections to xem bóng đá trực tiếp nhà cái tax authority.

- xem bóng đá trực tiếp nhà cái registration, management, and use of e-invoices in xem bóng đá trực tiếp nhà cái sale of goods and services must comply with xem bóng đá trực tiếp nhà cái established legal frameworks governing e-transactions, accounting, and tax.

- xem bóng đá trực tiếp nhà cái tax authority's issuance of codes on e-invoices is based on xem bóng đá trực tiếp nhà cái information provided by businesses, economic organizations, other organizations, business households, and individuals constituting xem bóng đá trực tiếp nhà cái invoice. xem bóng đá trực tiếp nhà cái entities issuing xem bóng đá trực tiếp nhà cái invoices are responsible for xem bóng đá trực tiếp nhà cái accuracy of xem bóng đá trực tiếp nhà cái information contained therein.