What are regulations on name of trực tiếp bóng đá k+ e-invoice in Vietnam?

What are regulations onname of trực tiếp bóng đá k+ e-invoicein Vietnam?

According to Clause 1, Article 10 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ e-invoice is recorded as follows:

Contents of trực tiếp bóng đá k+ Invoice

1. Name of trực tiếp bóng đá k+ invoice, invoice symbol, invoice template symbol. Specifically, as follows:

a) trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ invoice is trực tiếp bóng đá k+ name of each type of invoice stipulated in Article 8 of this Decree, displayed on each invoice, such as: VALUE ADDED INVOICE, VALUE ADDED INVOICE CUM TAX REFUND DECLARATION, VALUE ADDED INVOICE CUM RECEIPT, SALES INVOICE, PUBLIC PROPERTY SALES INVOICE, STAMP, TICKET, CARD, NATIONAL RESERVE SALES INVOICE.

b) trực tiếp bóng đá k+ invoice template symbol, invoice symbol shall be implemented as instructed by trực tiếp bóng đá k+ Ministry of Finance.

2. trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ invoice sheet applied to invoices printed by tax authorities shall be implemented following trực tiếp bóng đá k+ guidance of trực tiếp bóng đá k+ Ministry of Finance.

3. Invoice Number

a) trực tiếp bóng đá k+ invoice number is trực tiếp bóng đá k+ sequential number displayed on trực tiếp bóng đá k+ invoice when trực tiếp bóng đá k+ seller issues trực tiếp bóng đá k+ invoice. trực tiếp bóng đá k+ invoice number is recorded in Arabic numerals with a maximum of 8 digits, starting from number 1 on January 01 or trực tiếp bóng đá k+ initial date of using trực tiếp bóng đá k+ invoice and ending on December 31 annually with a maximum number of up to 99,999,999. Invoices are issued sequentially from smaller to larger numbers within trực tiếp bóng đá k+ same invoice symbol and invoice template symbol. For invoices printed by tax authorities, trực tiếp bóng đá k+ pre-printed invoice number on trực tiếp bóng đá k+ invoice may be used until exhausted from trực tiếp bóng đá k+ purchase date.

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Thus, based on trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ e-invoice is recorded as follows:

trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ invoice is trực tiếp bóng đá k+ name of each type of invoice displayed on each invoice, such as: VALUE ADDED INVOICE, VALUE ADDED INVOICE CUM TAX REFUND DECLARATION, VALUE ADDED INVOICE CUM RECEIPT, SALES INVOICE, PUBLIC PROPERTY SALES INVOICE, STAMP, TICKET, CARD, NATIONAL RESERVE SALES INVOICE.

trực tiếp bóng đá k+ invoice template symbol, invoice symbol shall be implemented as instructed by trực tiếp bóng đá k+ Ministry of Finance.

What are regulations on name of trực tiếp bóng đá k+ e-invoice in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

What are trực tiếp bóng đá k+ rules for issuance, management and use of e-invoices in Vietnam?

Based on Article 4 ofDecree 123/2020/ND-CP, regulations on trực tiếp bóng đá k+ rules for issuance, management and use of e-invoices are as follows:

- When selling goods or providing services, trực tiếp bóng đá k+ seller must issue an invoice to trực tiếp bóng đá k+ buyer (including cases where goods and services are used for promotions, advertisements, samples; goods and services used as gifts, exchanges, wage replacements for employees, and for internal consumption (except for internal circulation of goods for further production processes); exporting goods under trực tiếp bóng đá k+ forms of loans, borrowings or returning goods) and must fully record trực tiếp bóng đá k+ contents according to trực tiếp bóng đá k+ regulations in Article 10 ofDecree 123/2020/ND-CP. In cases of using e-invoices, they must follow trực tiếp bóng đá k+ data format standard of trực tiếp bóng đá k+ tax authorities as prescribed in Article 12 ofDecree 123/2020/ND-CP.

- When withholding personal income tax, when collecting tax, fees, and charges, tax-withholding organizations, and tax, fee, and charge collecting organizations must issue tax withholding certificates, tax, fee, and charge receipts to trực tiếp bóng đá k+ taxable income earners, taxpayers, fee-payers, and must record all contents according to trực tiếp bóng đá k+ provisions in Article 32 ofDecree 123/2020/ND-CP. In trực tiếp bóng đá k+ case of using e-receipts, they must comply with trực tiếp bóng đá k+ data format standard of trực tiếp bóng đá k+ tax authorities. In trực tiếp bóng đá k+ case of individuals authorizing tax finalization, no tax withholding certificate is issued for personal income tax.

For individuals who do not sign labor contracts or sign labor contracts under 03 months, trực tiếp bóng đá k+ organization, individual paying income can choose to issue a tax withholding certificate for each tax withholding event or issue one tax withholding certificate for multiple tax withholdings in one tax period. For individuals signing labor contracts of 03 months or longer, trực tiếp bóng đá k+ organization, individual paying income only issues one tax withholding certificate in one tax period.

- Before using invoices, receipts, enterprises, economic organizations, and others, must register their usage with tax authorities or issue a publication notice according to trực tiếp bóng đá k+ regulations in Article 15, Article 34, and Clause 1, Article 36 ofDecree 123/2020/ND-CP. For invoices, receipts printed by tax authorities, trực tiếp bóng đá k+ tax authority shall issue publication notices according to Clause 3, Article 24, and Clause 2, Article 36 ofDecree 123/2020/ND-CP.

- Organizations, households, individuals in business must report trực tiếp bóng đá k+ usage status of purchased invoices from tax authorities, and report trực tiếp bóng đá k+ usage status of printed, self-printed, or purchased receipts from tax authorities according to trực tiếp bóng đá k+ regulations in Article 29, Article 38 ofDecree 123/2020/ND-CP.

- trực tiếp bóng đá k+ registration, management, and use of e-invoices, e-documents must comply with trực tiếp bóng đá k+ laws on e-transactions, accounting, tax, tax management, and regulations inDecree 123/2020/ND-CP.

- Invoice and document data when selling goods, providing services, document data when carrying out tax payment transactions, tax deductions, and paying taxes, fees, and charges are trực tiếp bóng đá k+ database to serve tax management operations and provide invoice, document information to related organizations and individuals.

- Sellers of goods, providers of services who are enterprises, economic organizations, or other organizations may delegate a third party to issue e-invoices for their sales activities and service provision. Invoices delegated to trực tiếp bóng đá k+ third party for issuance must still show trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ selling unit as trực tiếp bóng đá k+ delegating party. trực tiếp bóng đá k+ delegation must be specified in writing between trực tiếp bóng đá k+ delegating party and trực tiếp bóng đá k+ delegated party, fully displaying information about trực tiếp bóng đá k+ delegated invoice (purpose of delegation; duration of delegation; method of payment of delegated invoices) and must notify trực tiếp bóng đá k+ tax authorities upon registering trực tiếp bóng đá k+ use of e-invoices. If trực tiếp bóng đá k+ delegated invoice is an e-invoice without trực tiếp bóng đá k+ tax authority's code, trực tiếp bóng đá k+ delegating party must submit data of trực tiếp bóng đá k+ e-invoice to trực tiếp bóng đá k+ tax authority through a service provider. trực tiếp bóng đá k+ Ministry of Finance shall provide specific guidance on this content.

- Organizations collecting fees and charges may delegate a third party to issue receipts for fee and charge collection. Receipts delegated to trực tiếp bóng đá k+ third party must still record trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ fee and charge collecting organization as trực tiếp bóng đá k+ delegating party. trực tiếp bóng đá k+ delegation must be specified in writing between trực tiếp bóng đá k+ delegating party and trực tiếp bóng đá k+ delegated party, fully displaying information about trực tiếp bóng đá k+ delegated receipt (purpose of delegation; duration of delegation; method of payment of delegated receipts) and must notify trực tiếp bóng đá k+ tax authorities upon issuing publication notices.

When is trực tiếp bóng đá k+ time for issuing e-invoices in Vietnam?

Based on Article 9 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ regulations regarding trực tiếp bóng đá k+ time of issuing e-invoices are as follows:

- trực tiếp bóng đá k+ time of issuing invoices for goods sales (including trực tiếp bóng đá k+ sale of state assets, confiscated assets, national reserve goods) is at trực tiếp bóng đá k+ time of transferring trực tiếp bóng đá k+ ownership or trực tiếp bóng đá k+ right to use goods to trực tiếp bóng đá k+ buyer, regardless of whether trực tiếp bóng đá k+ payment has been received or not.

- trực tiếp bóng đá k+ time of issuing invoices for service provision is at trực tiếp bóng đá k+ time of completing trực tiếp bóng đá k+ service provision regardless of whether trực tiếp bóng đá k+ payment has been received or not. If trực tiếp bóng đá k+ service provider collects money before or while providing trực tiếp bóng đá k+ service, trực tiếp bóng đá k+ time of issuing trực tiếp bóng đá k+ invoice is trực tiếp bóng đá k+ time of payment (except in cases of collecting deposits or advance payments to ensure trực tiếp bóng đá k+ execution of service contracts: accounting, auditing, financial consulting, tax services; appraisal; survey, technical design; supervision consulting; project investment construction planning).

- In cases of multiple deliveries or handover of each service item, stage, each delivery or handover must be invoiced for trực tiếp bóng đá k+ corresponding amount and value of goods, services rendered.