What are regulations on electronic sales invoice in Vietnam according to xem bóng đá trực tiếp nhà cái Decree 123?
What are regulations on electronic sales invoice in Vietnam according to xem bóng đá trực tiếp nhà cái Decree 123?
Form 02/BH - Electronic Sales Invoice (used for organizations, individuals declaring value-added tax by direct method) is issued with Appendix 3 ofNghị định 123/2020/NĐ-CP.
Form 02/BH - Electronic Sales Invoice:Download
What are regulations on electronic sales invoice in Vietnam according to xem bóng đá trực tiếp nhà cái Decree 123?(Image from xem bóng đá trực tiếp nhà cái Internet)
What entities may use electronic sales invoices in Vietnam?
According to clause 2, Article 8 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái following regulations apply:
Types of Invoices
xem bóng đá trực tiếp nhà cái invoices stipulated in this Decree include xem bóng đá trực tiếp nhà cái following types:
1. Value-added tax invoice is for organizations declaring value-added tax by xem bóng đá trực tiếp nhà cái deduction method used for activities:
a) Sale of goods, provision of services domestically;
b) International transportation activities;
c) Export to non-tariff areas and cases considered as export;
d) Export of goods, provision of services abroad.
2. Sales invoice is meant for xem bóng đá trực tiếp nhà cái following organizations, individuals:
a) Organizations, individuals declaring and calculating value-added tax by xem bóng đá trực tiếp nhà cái direct method used for activities:
- Sale of goods, provision of services domestically;
- International transportation activities;
- Export to non-tariff areas and cases considered as export;
- Export of goods, provision of services abroad.
b) Organizations, individuals in non-tariff areas when selling goods, providing services domestically and when selling goods, providing services between organizations, individuals within non-tariff areas, exporting goods, providing services abroad, xem bóng đá trực tiếp nhà cái invoice clearly states "For organizations, individuals in non-tariff areas".
xem bóng đá trực tiếp nhà cái sales invoice is intended for xem bóng đá trực tiếp nhà cái following organizations, individuals:
(1) Organizations, individuals declaring and calculating value-added tax by xem bóng đá trực tiếp nhà cái direct method used for activities:
- Sale of goods, provision of services domestically;
- International transportation activities;
- Export to non-tariff areas and cases considered as export;
- Export of goods, provision of services abroad.
(2) Organizations, individuals in non-tariff areas when selling goods, providing services domestically and when selling goods, providing services between organizations, individuals within non-tariff areas, exporting goods, providing services abroad, on xem bóng đá trực tiếp nhà cái invoice clearly states “For organizations, individuals in non-tariff areas”.
What are regulations onstorage and retention of invoices and records in Vietnam?
Based on Article 6 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái regulations are as follows:
Storage and retention of Invoices and records
1. Invoices, records must be stored and retained ensuring:
a) Safety, security, integrity, completeness, not altered, distorted during xem bóng đá trực tiếp nhà cái retention period;
b) Proper and sufficient retention duration as per xem bóng đá trực tiếp nhà cái accounting law regulations.
2. Electronic invoices, electronic records are stored and retained by electronic means. Agencies, organizations, individuals have xem bóng đá trực tiếp nhà cái right to choose and apply forms of Storage and retention of electronic invoices, electronic records suitable to xem bóng đá trực tiếp nhà cái nature of xem bóng đá trực tiếp nhà cái activities and technology application capacity. Electronic invoices, electronic records must be ready for printing on paper or retrievable when requested.
3. Invoices printed by xem bóng đá trực tiếp nhà cái tax authority, records printed, self-printed must be stored, retained according to xem bóng đá trực tiếp nhà cái following requirements:
a) Invoices, records not yet made must be retained, stored in warehouses according to retention and Storage policies for valuable records.
b) Invoices, records already made in accounting units must be retained as per accounting record retention regulations.
c) Invoices, records already made in organizations, households, individuals not being accounting units are retained and stored as private assets of those organizations, households, individuals.
Thus, xem bóng đá trực tiếp nhà cái Storage and retention of invoices and records are implemented as follows:
- Invoices, records are stored and retained ensuring:
+ Safety, security, integrity, completeness, not altered, distorted during xem bóng đá trực tiếp nhà cái retention period;
+ Proper and sufficient retention duration as per xem bóng đá trực tiếp nhà cái accounting law regulations.
- Electronic invoices, electronic records are stored and retained by electronic means. Agencies, organizations, individuals have xem bóng đá trực tiếp nhà cái right to choose and apply forms of Storage and retention of electronic invoices, electronic records suitable to xem bóng đá trực tiếp nhà cái nature of xem bóng đá trực tiếp nhà cái activities and technology application capacity. Electronic invoices, electronic records must be ready for printing on paper or retrievable when requested.
- Invoices printed by xem bóng đá trực tiếp nhà cái tax authority, records printed, self-printed must be stored, retained according to xem bóng đá trực tiếp nhà cái following requirements:
+ Invoices, records not yet made must be retained, stored in warehouses according to retention and Storage policies for valuable records.
+ Invoices, records already made in accounting units must be retained as per accounting record retention regulations.
+ Invoices, records already made in organizations, households, individuals not being accounting units are retained and stored as private assets of those organizations, households, individuals.
