lịch trực tiếp bóng đá hôm nayWhat are cases of issuance of authenticated e-invoices provided separately in Vietnam?

What are cases of issuance ofauthenticated e-invoices provided separately in Vietnam?

Based on point a, clause 2, Article 13 ofDecree 123/2020/ND-CP, regulations on lịch trực tiếp bóng đá hôm nay issuance of authenticated e-invoices provided separately are as follows:

For sales invoices:

Authenticated e-invoices provided separately are sales invoices in lịch trực tiếp bóng đá hôm nay following cases:

- Business households and individuals as stipulated in clause 4, Article 91 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019that do not meet lịch trực tiếp bóng đá hôm nay conditions for using authenticated e-invoices from tax authorities but need invoices to provide to customers;

- Organizations that do not engage in business but have transactions involving lịch trực tiếp bóng đá hôm nay sale of goods and provision of services;

- Enterprises that have been dissolved, bankrupted, or have terminated tax code validity, but need to liquidate assets and provide invoices to buyers;

- Businesses, economic organizations, households, and business individuals subject to direct value-added tax payments in lịch trực tiếp bóng đá hôm nay following cases:

+ Ceased business operations but have not completed lịch trực tiếp bóng đá hôm nay procedures for tax code termination and need to liquidate assets and provide invoices to buyers;

+ Temporarily suspended business operations that need invoices for customers to perform contracts signed before lịch trực tiếp bóng đá hôm nay tax authority's notice of business suspension;

+ Forced by tax authorities to stop using invoices.

For value-added tax invoices:

Authenticated e-invoices provided separately are value-added tax invoices in lịch trực tiếp bóng đá hôm nay following cases:

- Enterprises, economic organizations, and other organizations subject to value-added tax under lịch trực tiếp bóng đá hôm nay deduction method in lịch trực tiếp bóng đá hôm nay following cases:

+ Ceased business operations but have not completed lịch trực tiếp bóng đá hôm nay procedures for tax code termination and need to liquidate assets and provide invoices to buyers;

+ Temporarily suspended business operations that need invoices for customers to perform contracts signed before lịch trực tiếp bóng đá hôm nay tax authority's notice of business suspension;

+ Forced by tax authorities to stop using invoices.

- Organizations and state agencies not subject to value-added tax under lịch trực tiếp bóng đá hôm nay deduction method that auction assets, where lịch trực tiếp bóng đá hôm nay auction price is inclusive of value-added tax as clearly stated in lịch trực tiếp bóng đá hôm nay auction dossier approved by lịch trực tiếp bóng đá hôm nay competent authority, can receive value-added tax invoices to provide to buyers.

What are cases of issuance of authenticated e-invoices provided separately in Vietnam? (Image from lịch trực tiếp bóng đá hôm nay Internet)

What are procedures for issuance ofauthenticated e-invoices provided separatelyin Vietnam?

Based on point b, clause 2, Article 13 ofDecree 123/2020/ND-CPas follows:

Application of e-invoices when selling goods and providing services

...

2. Regulations on lịch trực tiếp bóng đá hôm nay issuance and declaration to determine tax obligations when lịch trực tiếp bóng đá hôm nay tax authority issues authenticated e-invoices provided separately are as follows:

...

b) Enterprises, economic organizations, other organizations, households, and individuals in business eligible for authenticated e-invoices provided separately shall send a request for an e-invoice with a code according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to lịch trực tiếp bóng đá hôm nay tax authority and access lịch trực tiếp bóng đá hôm nay tax authority's e-invoice system to prepare an e-invoice.

After lịch trực tiếp bóng đá hôm nay enterprise, organization, or individual has fully declared and paid taxes in accordance with lịch trực tiếp bóng đá hôm nay value-added tax law, personal income tax, corporate income tax, and other taxes and fees (if any), lịch trực tiếp bóng đá hôm nay tax authority shall issue lịch trực tiếp bóng đá hôm nay tax authority code on lịch trực tiếp bóng đá hôm nay e-invoice prepared by lịch trực tiếp bóng đá hôm nay enterprise, organization, or individual on lịch trực tiếp bóng đá hôm nay same working day.

Enterprises, economic organizations, other organizations, households, and business individuals are responsible for lịch trực tiếp bóng đá hôm nay accuracy of lịch trực tiếp bóng đá hôm nay information on lịch trực tiếp bóng đá hôm nay e-invoice issued by lịch trực tiếp bóng đá hôm nay tax authority provided separately.

Thus, enterprises, economic organizations, other organizations, households, and business individuals eligible for authenticated e-invoices provided separately shall request lịch trực tiếp bóng đá hôm nay issuance of invoices as follows:

Step 1: Submit a request for an e-invoice with a code issued by lịch trực tiếp bóng đá hôm nay tax authority according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to lịch trực tiếp bóng đá hôm nay tax authority and access lịch trực tiếp bóng đá hôm nay tax authority's e-invoice system to prepare lịch trực tiếp bóng đá hôm nay e-invoice.

Step 2: After lịch trực tiếp bóng đá hôm nay enterprise, organization, or individual has fully declared and paid taxes in accordance with lịch trực tiếp bóng đá hôm nay value-added tax law, personal income tax, corporate income tax, and other taxes and fees (if any), lịch trực tiếp bóng đá hôm nay tax authority shall issue lịch trực tiếp bóng đá hôm nay tax authority code on lịch trực tiếp bóng đá hôm nay e-invoice prepared by lịch trực tiếp bóng đá hôm nay enterprise, organization, or individual on lịch trực tiếp bóng đá hôm nay same working day.

How to determine lịch trực tiếp bóng đá hôm nay tax authority that issues authenticated e-invoices provided separately in Vietnam?

Based on point c, clause 2, Article 13 ofDecree 123/2020/ND-CP, lịch trực tiếp bóng đá hôm nay tax authority that issues authenticated e-invoices provided separately is determined as follows:

(1) For organizations and enterprises: lịch trực tiếp bóng đá hôm nay tax authority managing lịch trực tiếp bóng đá hôm nay locality where lịch trực tiếp bóng đá hôm nay organization or enterprise is registered, conducts business, or where lịch trực tiếp bóng đá hôm nay sales of goods or provision of services occur.

(2) For households and business individuals:

- For households and business individuals with a fixed business location: They shall submit lịch trực tiếp bóng đá hôm nay request for authenticated e-invoices provided separately at lịch trực tiếp bóng đá hôm nay Tax Sub-department managing lịch trực tiếp bóng đá hôm nay locality where lịch trực tiếp bóng đá hôm nay business operates.

- For households and business individuals without a fixed business location: They shall submit lịch trực tiếp bóng đá hôm nay request for authenticated e-invoices provided separately at lịch trực tiếp bóng đá hôm nay Tax Sub-department where lịch trực tiếp bóng đá hôm nay individual resides or where lịch trực tiếp bóng đá hôm nay business is registered.