Vietnam: What is trực tiếp bóng đá hôm nay euro minimum value of goods that does not require an invoice?

Vietnam: What is trực tiếp bóng đá hôm nay euro minimum value of goods that does not require an invoice?

According to Clause 1, Article 90 of trực tiếp bóng đá hôm nay euroLaw on Tax Administration 2019regarding principles for trực tiếp bóng đá hôm nay euro creation, management, and use of electronic invoices:

Principles for trực tiếp bóng đá hôm nay euro creation, management, and use of electronic invoices

1. When selling goods or providing services, trực tiếp bóng đá hôm nay euro seller must issue an electronic invoice to trực tiếp bóng đá hôm nay euro buyer according to trực tiếp bóng đá hôm nay euro standard data format and must fill in all contents as prescribed by tax laws and accounting laws, regardless of trực tiếp bóng đá hôm nay euro value of each sale of goods or provision of services.

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Simultaneously, according to Clause 1, Article 4 ofDecree 123/2020/ND-CPit is stipulated as follows:

Principles for trực tiếp bóng đá hôm nay euro creation, management, and use of invoices and documents

1. When selling goods or providing services, trực tiếp bóng đá hôm nay euro seller must issue an invoice to deliver to trực tiếp bóng đá hôm nay euro buyer (including cases where goods, services are used for promotion, advertisement, samples; goods, services given as gifts, donations, exchanges, employee salary, and internal consumption (excluding goods internally circulated for further production process); issuance of goods under trực tiếp bóng đá hôm nay euro forms of loans, borrowing, or returning) and must fill out trực tiếp bóng đá hôm nay euro invoice contents in accordance with Article 10 of this Decree, in trực tiếp bóng đá hôm nay euro case of using electronic invoices, it must comply with trực tiếp bóng đá hôm nay euro standard data format of trực tiếp bóng đá hôm nay euro tax authority as prescribed in Article 12 of this Decree.

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Thus, there is currently no regulation regarding trực tiếp bóng đá hôm nay euro minimum amount requiring an invoice. Sellers must always issue invoices to buyers regardless of trực tiếp bóng đá hôm nay euro order value.

Vietnam: What is trực tiếp bóng đá hôm nay euro minimum value of goods that does not require an invoice? (Image from Internet)

What are contents must a sales invoice in Vietnam?

Based on Article 10 ofDecree 123/2020/ND-CP, trực tiếp bóng đá hôm nay euro invoice must ensure it contains trực tiếp bóng đá hôm nay euro following contents:

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

- Name of trực tiếp bóng đá hôm nay euro carbon copy invoice applied for invoices printed by tax authorities as guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.

- Invoice number

- Name, address, tax code of trực tiếp bóng đá hôm nay euro seller.

- Name, address, tax code of trực tiếp bóng đá hôm nay euro buyer.

- Name, unit of measure, quantity, price of goods, services; amount without value-added tax, VAT rate, total value-added tax amount by tax rate, total VAT amount, total payment with VAT.

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

- Date of invoice creation as guided in Article 9Decree 123/2020/ND-CPdisplayed in trực tiếp bóng đá hôm nay euro format of day, month, and year of trực tiếp bóng đá hôm nay euro solar calendar.

- trực tiếp bóng đá hôm nay euro digital signature time on trực tiếp bóng đá hôm nay euro electronic invoice is trực tiếp bóng đá hôm nay euro time when trực tiếp bóng đá hôm nay euro seller and buyer use digital signatures to sign on trực tiếp bóng đá hôm nay euro electronic invoice displayed in trực tiếp bóng đá hôm nay euro format of day, month, and year of trực tiếp bóng đá hôm nay euro solar calendar. In trực tiếp bóng đá hôm nay euro case of an electronic invoice whose digital signature time differs from trực tiếp bóng đá hôm nay euro time of invoice creation, trực tiếp bóng đá hôm nay euro tax declaration time is trực tiếp bóng đá hôm nay euro invoice creation time.

- Tax authority code for electronic invoices with tax authority codes as prescribed in Clause 2, Article 3Decree 123/2020/ND-CP.

- Fees, state budget fees, trade discounts, promotions (if any) as guided in point e, Clause 6, Article 10Decree 123/2020/ND-CPand other related contents (if any).

- Name, tax code of trực tiếp bóng đá hôm nay euro organization commissioned to print invoices for invoices printed by tax authorities.

- Language, figures, and currency shown on invoices.

- Other contents on trực tiếp bóng đá hôm nay euro invoice.

Note: Except for some cases as specified in Clause 14, Article 10Decree 123/2020/ND-CPwhich do not necessarily include all trực tiếp bóng đá hôm nay euro contents as mentioned above.

How many types of invoices are there in Vietnam?

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

Types of Invoices

Invoices stipulated in this Decree include trực tiếp bóng đá hôm nay euro following types:

1. Value-added tax invoices are for organizations paying value-added tax by trực tiếp bóng đá hôm nay euro deduction method used in trực tiếp bóng đá hôm nay euro following activities:

a) Sale of goods, provision of services domestically;

b) International transport activities;

c) Export to tax-free zones and cases deemed as exports;

d) Export of goods, provision of services to foreign countries.

2. Sales invoices are for trực tiếp bóng đá hôm nay euro following organizations and individuals:

a) Organizations, individuals declaring, calculating value-added tax by trực tiếp bóng đá hôm nay euro direct method used in trực tiếp bóng đá hôm nay euro following activities:

- Sale of goods, provision of services domestically;

- International transport activities;

- Export to tax-free zones and cases deemed as exports;

- Export of goods, provision of services to foreign countries.

b) Organizations, individuals in tax-free zones when selling goods, providing services domestically and when selling goods, providing services between organizations, individuals in tax-free zones, exporting goods, providing services to foreign countries, trực tiếp bóng đá hôm nay euro invoice clearly states "For organizations, individuals in tax-free zones."

3. Electronic invoices for selling public assets are used when selling trực tiếp bóng đá hôm nay euro following assets:

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

b) Infrastructure assets;

c) Public assets assigned by trực tiếp bóng đá hôm nay euro State to enterprises for management not calculated in trực tiếp bóng đá hôm nay euro state's capital portions in enterprises;

d) Assets of projects using state capital;

dd) Assets are established as state ownership;

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

g) Materials recovered from handling public assets.

4. Electronic invoices for selling national reserve goods are used when agencies, units in trực tiếp bóng đá hôm nay euro national reserve system sell national reserve goods according to legal regulations.

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Thus, currently, there are four types of invoices:

- Value-added tax invoices

- Sales invoices

- Electronic invoices for selling public assets

- Electronic invoices for selling national reserve goods

Besides trực tiếp bóng đá hôm nay euro types of invoices above, there are other types of invoices, including:

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

- Receipt vouchers for air transport fares; documents collecting international transport charges; documents collecting banking service fees, except for stamps, tickets, cards whose form and content are issued following international practices and relevant legal regulations.