Vietnam: What information does trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice include?

Vietnam: What information does trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice include?

According to trực tiếp bóng đá hôm nay provisions of Article 89 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019regarding e-invoices as follows:

E-invoice

1. An e-invoice is an invoice with or without a code from trực tiếp bóng đá hôm nay tax authority displayed in e-data form by an organization or individual selling goods or providing services, recording trực tiếp bóng đá hôm nay sale of goods or services information according to regulations of law on accounting, tax law by e-means, including trực tiếp bóng đá hôm nay case of invoices generated from cash registers connected to transmit e-data to trực tiếp bóng đá hôm nay tax authority.

2. e-invoices include value-added tax invoices, sales invoices, e-stamps, e-tickets, e-cards, e-receipts, e-delivery cum transportation notes, or other e-documents with different names.

3. An authenticated e-invoice is an e-invoice to which trực tiếp bóng đá hôm nay tax authority assigns a code before trực tiếp bóng đá hôm nay organization or individual selling goods or providing services sends it to trực tiếp bóng đá hôm nay buyer.

trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice includes a transaction number, which is a unique sequence generated by trực tiếp bóng đá hôm nay tax authority's system, and a string of characters encrypted by trực tiếp bóng đá hôm nay tax authority based on trực tiếp bóng đá hôm nay seller's information established on trực tiếp bóng đá hôm nay invoice.

4. An e-invoice without a tax authorities’ authentication code is an e-invoice sent to trực tiếp bóng đá hôm nay buyer by trực tiếp bóng đá hôm nay organization selling goods or providing services without a tax authorities’ authentication code.

5. trực tiếp bóng đá hôm nay Government of Vietnam provides detailed regulations for this Article.

Thus, according to trực tiếp bóng đá hôm nay above provisions, trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice includes:

- Transaction number: a unique sequence generated by trực tiếp bóng đá hôm nay tax authority's system; and

- A string of characters encrypted by trực tiếp bóng đá hôm nay tax authority based on trực tiếp bóng đá hôm nay seller's information established on trực tiếp bóng đá hôm nay invoice.

Vietnam: What information does trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice include?(Image from trực tiếp bóng đá hôm nay Internet)

What are bases for issuance oftax authorities’ authentication code on an e-invoice in Vietnam?

Based on Article 90 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019which regulates trực tiếp bóng đá hôm nay principles of creating, managing, and using e-invoices as follows:

Principles of creating, managing, and using e-invoices

1. When selling goods or providing services, trực tiếp bóng đá hôm nay seller must prepare an e-invoice to give to trực tiếp bóng đá hôm nay buyer in trực tiếp bóng đá hôm nay standard data format and must fully record trực tiếp bóng đá hôm nay content as required by tax law, accounting law, regardless of trực tiếp bóng đá hôm nay value of each transaction.

2. If trực tiếp bóng đá hôm nay seller uses a cash register, they must register to use e-invoices generated from cash registers connected for e-data transmission with trực tiếp bóng đá hôm nay tax authority.

3. Registration, management, and use of e-invoices in transactions of selling goods or providing services must comply with laws on e-transactions, accounting, and tax.

4. trực tiếp bóng đá hôm nay issuance of trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice is based on trực tiếp bóng đá hôm nay information of enterprises, economic organizations, other organizations, business households, and business individuals entered on trực tiếp bóng đá hôm nay invoice. Enterprises, economic organizations, other organizations, business households, and business individuals are responsible for trực tiếp bóng đá hôm nay accuracy of trực tiếp bóng đá hôm nay information on trực tiếp bóng đá hôm nay invoice.

5. trực tiếp bóng đá hôm nay Government of Vietnam provides detailed regulations for this Article.

Thus, according to trực tiếp bóng đá hôm nay above provisions, trực tiếp bóng đá hôm nay issuance of trực tiếp bóng đá hôm nay tax authorities’ authentication code on an e-invoice is based on trực tiếp bóng đá hôm nay information of enterprises, economic organizations, other organizations, business households, and business individuals entered on trực tiếp bóng đá hôm nay invoice.

Accordingly, enterprises, economic organizations, other organizations, business households, and business individuals are responsible for trực tiếp bóng đá hôm nay accuracy of trực tiếp bóng đá hôm nay information on trực tiếp bóng đá hôm nay invoice.

What are regulations onissuance of authenticated e-invoice?

According to Article 17 ofDecree 123/2020/ND-CPregulating trực tiếp bóng đá hôm nay creation of authenticated e-invoices as follows:

(1) Access point for creating invoices:

- Enterprises, economic organizations, other organizations, households, and business individuals who are subject to using authenticated e-invoices do not have to pay service fees for 12 months from trực tiếp bóng đá hôm nay start of using e-invoices if they access trực tiếp bóng đá hôm nay General Department of Taxation's e-portal to create invoices using trực tiếp bóng đá hôm nay account provided during registration to execute:

+ Create invoices for selling goods or providing services.

+ Digitally sign trực tiếp bóng đá hôm nay created invoices and send them to trực tiếp bóng đá hôm nay tax authority for coding.

- Enterprises, economic organizations, other organizations, households, and business individuals using authenticated e-invoices through an e-invoice service provider must access trực tiếp bóng đá hôm nay service provider's e-information page or use trực tiếp bóng đá hôm nay provider's e-invoice software to implement:

+ Create invoices for selling goods or providing services.

+ Digitally sign trực tiếp bóng đá hôm nay created invoices and send them through trực tiếp bóng đá hôm nay e-invoice service provider to trực tiếp bóng đá hôm nay tax authority for coding.

(2) Implementing invoice coding

For an invoice to be coded, it must ensure:

- Complete content as per e-invoice requirements.

- Correct format as per e-invoice specifications.

- Correct registration information in accordance with regulations.

- Not be in a situation where trực tiếp bóng đá hôm nay use of authenticated e-invoices has been suspended.

After ensuring trực tiếp bóng đá hôm nay above conditions, trực tiếp bóng đá hôm nay coding system of trực tiếp bóng đá hôm nay General Department of Taxation automatically codes trực tiếp bóng đá hôm nay invoice and returns trực tiếp bóng đá hôm nay coding results to trực tiếp bóng đá hôm nay sender.

(3) Sending e-invoices that have been coded by trực tiếp bóng đá hôm nay tax authority to trực tiếp bóng đá hôm nay buyer

Enterprises, economic organizations, other organizations, households, and business individuals selling goods or providing services are responsible for sending e-invoices that have been coded by trực tiếp bóng đá hôm nay tax authority to trực tiếp bóng đá hôm nay buyer.

trực tiếp bóng đá hôm nay method of sending and receiving invoices is based on trực tiếp bóng đá hôm nay agreement between trực tiếp bóng đá hôm nay seller and trực tiếp bóng đá hôm nay buyer, ensuring compliance with laws on e-transactions.