trực tiếp bóng đá việt nam hôm nayWhat are regulations on invoices and records in Vietnam from July 1, 2025?? Shall an invoice be issued for goods used for advertising in Vietnam?

What are regulations oninvoices and records in Vietnam from July 1, 2025?

Based on Article 16 of trực tiếp bóng đá việt nam hôm nayLaw on Value-Added Tax 2024(Effective from July 1, 2025), trực tiếp bóng đá việt nam hôm nay regulations on invoices and records are as follows:

- trực tiếp bóng đá việt nam hôm nay purchase and sale of goods and services must have invoices and records according to trực tiếp bóng đá việt nam hôm nay provisions of law and trực tiếp bóng đá việt nam hôm nay following regulations:

+ Business establishments applying trực tiếp bóng đá việt nam hôm nay tax deduction method use value-added tax invoices.

In case of selling goods and services subject to value-added tax without indicating trực tiếp bóng đá việt nam hôm nay value-added tax amount on trực tiếp bóng đá việt nam hôm nay value-added tax invoice, trực tiếp bóng đá việt nam hôm nay output value-added tax shall be determined as trực tiếp bóng đá việt nam hôm nay payment price recorded on trực tiếp bóng đá việt nam hôm nay invoice multiplied by trực tiếp bóng đá việt nam hôm nay value-added tax rate, except for trực tiếp bóng đá việt nam hôm nay case prescribed in Clause 2, Article 16 of trực tiếp bóng đá việt nam hôm nay [Law on Value-Added Tax 2024](/vb/Luat-Thue-gia-tri-gia-tang-2024-so-48-2024-QH15-87D66.html#dieu_16);

+ Business establishments applying trực tiếp bóng đá việt nam hôm nay direct calculation method use sales invoices.

- For types of stamps, tickets, and cards that are pre-printed payment instruments, trực tiếp bóng đá việt nam hôm nay payment price of those stamps, tickets, and cards already includes value-added tax.

What are regulations on invoices and records in Vietnam from July 1, 2025?? Shall an invoice be issued for goods used for advertising in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

Shall an invoice be issued for goods used for advertising in Vietnam?

According to Clause 1, Article 4 ofDecree 123/2020/ND-CPwhich regulates trực tiếp bóng đá việt nam hôm nay principles of making, managing, and using invoices and records as follows:

Principles of making, managing, and using invoices and records

1. When selling goods, providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer**(including cases of promotional goods, advertising goods, sample goods; goods, services used for gifting, donation, exchange, wage payment, and internal consumption (except for internal transfer of goods for further production); issuance of goods in trực tiếp bóng đá việt nam hôm nay form of lending, borrowing or returning goods) and must fully record trực tiếp bóng đá việt nam hôm nay content as prescribed in Article 10 of this Decree. If using e-invoices, it must follow trực tiếp bóng đá việt nam hôm nay standard data format specified by trực tiếp bóng đá việt nam hôm nay tax authorities as stipulated in Article 12 of this Decree.

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Thus, goods used for advertising needs to have an invoice as per regulations.

What are trực tiếp bóng đá việt nam hôm nay principles for using e-invoices in Vietnam?

According to Article 90 of trực tiếp bóng đá việt nam hôm nayTax Administration Law 2019, trực tiếp bóng đá việt nam hôm nay principles for using e-invoices are specified as follows:

- When selling goods, providing services, trực tiếp bóng đá việt nam hôm nay seller must issue an e-invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer in a standard data format and must fully record trực tiếp bóng đá việt nam hôm nay content as prescribed by trực tiếp bóng đá việt nam hôm nay law on tax, law on accounting, regardless of trực tiếp bóng đá việt nam hôm nay value of each sale of goods or services provided.

- In cases where trực tiếp bóng đá việt nam hôm nay seller uses a cash register, trực tiếp bóng đá việt nam hôm nay seller must register to use e-invoices generated from trực tiếp bóng đá việt nam hôm nay cash register connected for e-data transmission to trực tiếp bóng đá việt nam hôm nay tax authorities.

- trực tiếp bóng đá việt nam hôm nay registration, management, and use of e-invoices in transactions of selling goods and providing services must comply with trực tiếp bóng đá việt nam hôm nay regulations on e-transactions, accounting law, and tax law.

- trực tiếp bóng đá việt nam hôm nay issuance of codes by trực tiếp bóng đá việt nam hôm nay tax authorities on e-invoices is based on information of enterprises, economic organizations, other organizations, business households, and individuals registered on trực tiếp bóng đá việt nam hôm nay invoices.

Enterprises, economic organizations, other organizations, business households, and individuals are responsible for trực tiếp bóng đá việt nam hôm nay accuracy of trực tiếp bóng đá việt nam hôm nay information on trực tiếp bóng đá việt nam hôm nay invoices.

How is trực tiếp bóng đá việt nam hôm nay database on e-invoices?

According to Article 93 of trực tiếp bóng đá việt nam hôm nayTax Administration Law 2019, trực tiếp bóng đá việt nam hôm nay regulations on trực tiếp bóng đá việt nam hôm nay database of e-invoices are as follows:

- trực tiếp bóng đá việt nam hôm nay tax authorities are responsible for organizing, building, managing, and developing trực tiếp bóng đá việt nam hôm nay database, technical infrastructure of trực tiếp bóng đá việt nam hôm nay information system on invoices; performing tasks of collecting, processing information, managing trực tiếp bóng đá việt nam hôm nay invoice database, ensuring maintenance, operation, security, ensuring trực tiếp bóng đá việt nam hôm nay security and safety of trực tiếp bóng đá việt nam hôm nay information system on invoices; building standard invoice formats.

trực tiếp bóng đá việt nam hôm nay database on e-invoices is used to serve tax management and provide e-invoice information to relevant organizations and individuals.

- Enterprises, economic organizations as prescribed in Clause 2, Article 91 of trực tiếp bóng đá việt nam hôm nayTax Administration Law 2019using e-invoices without codes from trực tiếp bóng đá việt nam hôm nay tax authorities shall supply e-invoice data as prescribed by trực tiếp bóng đá việt nam hôm nay Minister of Finance.

- trực tiếp bóng đá việt nam hôm nay Ministry of Industry and Trade, Ministry of Natural Resources and Environment, Ministry of Public Security, Ministry of Transport, Ministry of Health, and related agencies are responsible for connecting and sharing necessary information and data in trực tiếp bóng đá việt nam hôm nay management field with trực tiếp bóng đá việt nam hôm nay Ministry of Finance to build trực tiếp bóng đá việt nam hôm nay e-invoice database.

- When checking goods circulating in trực tiếp bóng đá việt nam hôm nay market, in cases using e-invoices, state authorities and competent persons access trực tiếp bóng đá việt nam hôm nay tax authority's e-portal to verify invoice information to serve management requirements, without requesting paper invoices.

Related agencies are responsible for using devices to access and search e-invoice data.

- trực tiếp bóng đá việt nam hôm nay Minister of Finance regulates trực tiếp bóng đá việt nam hôm nay form, management of using e-stamps; prescribes trực tiếp bóng đá việt nam hôm nay search, provision, and use of e-invoice information; regulates providing e-invoice information in cases where invoice data cannot be queried due to incidents or natural disasters affecting internet access.