lịch trực tiếp bóng đá hôm nayWhat are criteria for authenticated and unauthenticated e-invoice service providers in Vietnam?

What are criteria for authenticated and unauthenticated e-invoice service providers in Vietnam?

According to Clause 1, Article 10 ofCircular 78/2021/TT-BTC, authenticated and unauthenticated e-invoice service providers must meet lịch trực tiếp bóng đá hôm nay following criteria:

First, criteria regarding lịch trực tiếp bóng đá hôm nay entity include:

(i) lịch trực tiếp bóng đá hôm nay entity is a legally established organization operating in lịch trực tiếp bóng đá hôm nay field of information technology under Vietnamese law;

(ii) Information about electronic invoice services is disclosed on lịch trực tiếp bóng đá hôm nay organization's website;

Second, criteria regarding personnel:

lịch trực tiếp bóng đá hôm nay organization must have at least 5 personnel with a university degree in lịch trực tiếp bóng đá hôm nay field of information technology;

Third, technical criteria include 5 points:

(i) lịch trực tiếp bóng đá hôm nay organization must have technical infrastructure, information technology equipment, and software systems that meet requirements:

(ii) Provide solutions for creating, processing, storing electronic invoice data with tax agency codes and electronic invoices without codes for sellers and buyers according to lịch trực tiếp bóng đá hôm nay legal regulations on electronic invoices and other relevant laws;

(iii) Possess solutions for receiving, transmitting electronic invoice data with service users; solutions for transmitting, receiving electronic invoice data with lịch trực tiếp bóng đá hôm nay tax agency through organizations receiving, transmitting, storing electronic invoice data. lịch trực tiếp bóng đá hôm nay information on lịch trực tiếp bóng đá hôm nay data reception and transmission process must be logged to serve reconciliation work;

(iv) Have solutions for backing up, restoring, securing electronic invoice data;

(v) Possess documents of successful technical test results on solutions for transmitting electronic invoice data with lịch trực tiếp bóng đá hôm nay organization providing data reception, transmission, and storage services.

What are criteria for authenticated and unauthenticated e-invoice service providersin Vietnam? (Image from Internet)

What are regulations ontransition to using authenticated e-invoicein Vietnam?

Pursuant to Article 5 ofCircular 78/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay transition to using authenticated e-invoice is implemented as follows:

- For taxpayers currently using electronic invoices without codes who wish to transition to using authenticated e-invoice, they must change their electronic invoice usage information according to lịch trực tiếp bóng đá hôm nay provisions of Article 15 ofDecree 123/2020/ND-CP.

- For taxpayers utilizing electronic invoices without codes as specified in Clause 2, Article 91 of lịch trực tiếp bóng đá hôm nayTax Administration Law 2019, if they are determined to be high-risk according to lịch trực tiếp bóng đá hôm nay provisions ofThông tư 31/2021/TT-BTCand are notified by lịch trực tiếp bóng đá hôm nay tax agency about switching to using authenticated e-invoice, they must transition to this type of electronic invoice.

+ Within ten (10) working days from lịch trực tiếp bóng đá hôm nay date of lịch trực tiếp bóng đá hôm nay tax agency's notification, taxpayers must change their electronic invoice usage information (switching from using electronic invoices without codes to those with tax agency codes) as stipulated in Article 15 ofDecree 123/2020/ND-CPand follow lịch trực tiếp bóng đá hôm nay tax agency's notification.

+ After 12 months from lịch trực tiếp bóng đá hôm nay transition to authenticated e-invoice, if taxpayers wish to use electronic invoices without codes, they must update their electronic invoice usage information according to Article 15 ofDecree 123/2020/ND-CP, and lịch trực tiếp bóng đá hôm nay tax agency will consider and decide based on Clause 2, Article 91 of lịch trực tiếp bóng đá hôm nayTax Administration Law 2019and provisions inThông tư 31/2021/TT-BTC.

What are lịch trực tiếp bóng đá hôm nay rules for authorization to issue e-invoices in Vietnam?

According to Clause 1, Article 3 ofCircular 78/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay rules for preparing invoices are:

- Businesses, economic organizations, and other organizations selling goods and providing services can authorize a third party that has a linked relationship with lịch trực tiếp bóng đá hôm nay seller, who is eligible to use electronic invoices and does not fall under cases prohibited from using electronic invoices according to Article 16 ofDecree 123/2020/ND-CP, to prepare electronic invoices for selling goods and services. lịch trực tiếp bóng đá hôm nay linked relationship is determined according to tax management law;

- Authorization must be documented in writing (contract or agreement) between lịch trực tiếp bóng đá hôm nay authorizing party and lịch trực tiếp bóng đá hôm nay authorized party;

- Authorization must be reported to lịch trực tiếp bóng đá hôm nay tax agency when registering to use electronic invoices;

- Electronic invoices prepared by lịch trực tiếp bóng đá hôm nay authorized organization can be with or without tax agency codes and must show lịch trực tiếp bóng đá hôm nay names, addresses, tax codes of both lịch trực tiếp bóng đá hôm nay authorizing and authorized parties;

- Both lịch trực tiếp bóng đá hôm nay authorizing and authorized parties are responsible for announcing on their respective websites or publicly through media outlets for buyers to be informed about lịch trực tiếp bóng đá hôm nay authorization of invoice preparation. Upon expiration of lịch trực tiếp bóng đá hôm nay authorization period or termination of lịch trực tiếp bóng đá hôm nay authorization to prepare electronic invoices before lịch trực tiếp bóng đá hôm nay agreed time, both parties must cancel notices on their websites or publicly announce lịch trực tiếp bóng đá hôm nay termination of lịch trực tiếp bóng đá hôm nay authorization through media outlets;

- If lịch trực tiếp bóng đá hôm nay authorized invoice is an electronic invoice without a tax agency code (henceforth referred to as an electronic invoice without a code), lịch trực tiếp bóng đá hôm nay authorizing party must transmit electronic invoice data to lịch trực tiếp bóng đá hôm nay directly managing tax agency or through a service provider to send lịch trực tiếp bóng đá hôm nay data to lịch trực tiếp bóng đá hôm nay managing tax agency;

- lịch trực tiếp bóng đá hôm nay authorized party is responsible for accurately preparing authorized electronic invoices based on actual transactions, according to lịch trực tiếp bóng đá hôm nay agreement with lịch trực tiếp bóng đá hôm nay authorizing party, and adhering to lịch trực tiếp bóng đá hôm nay above rules.