bóng đá hôm nay trực tiếpVietnam: Is it mandatory to issue an invoice for each respective delivery or acceptance in case where multiple deliveries are required?

Vietnam: Is it mandatory to issue an invoice for each respective delivery or acceptance in case where multiple deliveries are required?

Based on Clause 3 Article 9 ofDecree 123/2020/ND-CPwhich regulates bóng đá hôm nay trực tiếp issuance of invoices as follows:

Time of invoice issuance

1. bóng đá hôm nay trực tiếp time of invoice issuance for bóng đá hôm nay trực tiếp sale of goods (including bóng đá hôm nay trực tiếp sale of state assets, confiscated assets, added to bóng đá hôm nay trực tiếp state budget, and bóng đá hôm nay trực tiếp sale of national reserves) is bóng đá hôm nay trực tiếp time of transferring ownership or use rights of bóng đá hôm nay trực tiếp goods to bóng đá hôm nay trực tiếp buyer, regardless of whether bóng đá hôm nay trực tiếp payment has been received or not.

2. bóng đá hôm nay trực tiếp time of invoice issuance for service provision is bóng đá hôm nay trực tiếp time of service completion regardless of whether bóng đá hôm nay trực tiếp payment has been received or not. In cases where bóng đá hôm nay trực tiếp service provider collects payment before or during service provision, bóng đá hôm nay trực tiếp time of invoice issuance is bóng đá hôm nay trực tiếp time of payment (excluding cases of advance payment or deposits to secure bóng đá hôm nay trực tiếp performance of service contracts: accounting, auditing, financial consulting, taxation; appraisal; surveying, technical design; project supervision consultancy; and investment project formulation).

3. In bóng đá hôm nay trực tiếp case of multiple deliveries or handovers of each service item and stage, each delivery or handover must have an invoice issued for bóng đá hôm nay trực tiếp corresponding quantity and value of bóng đá hôm nay trực tiếp goods or services delivered.

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Therefore, in bóng đá hôm nay trực tiếp case of multiple deliveries, each delivery or handover must have an invoice issued for bóng đá hôm nay trực tiếp corresponding quantity and value of bóng đá hôm nay trực tiếp goods or services delivered.

Vietnam: Is it mandatory to issue an invoice for each respective delivery or acceptance in case where multiple deliveries are required?(Image from bóng đá hôm nay trực tiếp Internet)

How many types of invoices are there in Vietnam?

According to Article 8 ofDecree 123/2020/ND-CP, bóng đá hôm nay trực tiếp types of invoices are regulated as follows:

Types of invoices

bóng đá hôm nay trực tiếp invoices prescribed in this Decree include bóng đá hôm nay trực tiếp following types:

1. Value-added tax invoice is an invoice issued to organizations that declare value-added tax according to bóng đá hôm nay trực tiếp deduction method for bóng đá hôm nay trực tiếp following activities:

a) Sale of goods, provision of services domestically;

b) International transportation activities;

c) Export to non-tariff zones and cases considered as exports;

d) Export of goods, provision of services abroad.

2. Sales invoice is an invoice issued to organizations and individuals as follows:

a) Organizations and individuals declaring and calculating VAT by bóng đá hôm nay trực tiếp direct method for bóng đá hôm nay trực tiếp following activities:

- Sale of goods, provision of services domestically;

- International transportation activities;

- Export to non-tariff zones and cases considered as exports;

- Export of goods, provision of services abroad.

b) Organizations and individuals in non-tariff zones selling goods, providing services domestically and selling goods, providing services among organizations and individuals within non-tariff zones, exporting goods, providing services abroad, bóng đá hôm nay trực tiếp invoice clearly states “For organizations and individuals in non-tariff zones.”

3. e-invoices for selling public assets used when selling bóng đá hôm nay trực tiếp following assets:

a) Public assets at agencies, organizations, units (including state-owned houses);

b) Infrastructure assets;

c) Public assets handed over to enterprises for management which are not considered part of bóng đá hôm nay trực tiếp state-owned capital at enterprises;

d) Assets of projects using state funds;

dd) Assets under public ownership;

e) Public assets recovered by bóng đá hôm nay trực tiếp decision of competent authorities;

g) Materials and supplies recovered from bóng đá hôm nay trực tiếp handling of public assets.

4. e-invoices for selling national reserve goods used when agencies, units under bóng đá hôm nay trực tiếp system of state reserve agencies sell national reserve goods as prescribed by law.

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Thus, currently, there are 4 types of invoices:

- Value-added tax invoice- Sales invoice- e-invoice for selling public assets- e-invoice for selling national reserve goods

In addition to bóng đá hôm nay trực tiếp invoices above, there are other forms of invoices, including:

- Stamps, tickets, and cards with forms and contents specified in this Decree;

- Airway bills; Freight charge receipts for international transportation; Service fee collection receipts for banking services unless otherwise specified by international practices and related laws.

What are bóng đá hôm nay trực tiếp basic contents of an e-invoice in Vietnam?

Based on Article 10 ofDecree 123/2020/ND-CPand Article 4 ofCircular 78/2021/TT-BTC, bóng đá hôm nay trực tiếp contents of an e-invoice include:

- Invoice name, invoice symbol, invoice template number symbol.

- bóng đá hôm nay trực tiếp name of bóng đá hôm nay trực tiếp invoice layer applies to invoices printed by bóng đá hôm nay trực tiếp tax authority following bóng đá hôm nay trực tiếp guidance of bóng đá hôm nay trực tiếp Ministry of Finance.

- Invoice number

- Name, address, tax identification number of bóng đá hôm nay trực tiếp seller- Name, address, tax identification number of bóng đá hôm nay trực tiếp buyer

- Name, unit of measure, quantity, unit price of goods or services; amount excluding VAT, VAT rate, total VAT amount for each tax rate, total VAT amount, total payment amount including VAT.

- Signature of bóng đá hôm nay trực tiếp seller, signature of bóng đá hôm nay trực tiếp buyer

- Time of invoice issuance- Time of digital signature on bóng đá hôm nay trực tiếp e-invoice

- Code of bóng đá hôm nay trực tiếp tax authority for e-invoices with a tax authority code

- Fees and charges under bóng đá hôm nay trực tiếp state budget, trade discounts, promotions (if any) as guided at point e clause 6 of this Article and other related contents (if any)

- Name, tax identification number of bóng đá hôm nay trực tiếp organization printing bóng đá hôm nay trực tiếp invoice for invoices printed by bóng đá hôm nay trực tiếp tax authority.

- Writing, figures, and currency on bóng đá hôm nay trực tiếp invoice

- Other contents on bóng đá hôm nay trực tiếp invoice