What are regulations on đá bóng trực tiếp first digit in đá bóng trực tiếp e-invoice form number in Vietnam?

What are regulations onthe first digit in đá bóng trực tiếp e-invoice form number in Vietnam?

Based on Clause 1, Article 4 ofCircular 78/2021/TT-BTC, which summarizes six formats of đá bóng trực tiếp e-invoice form number as follows:

* đá bóng trực tiếp e-invoice code is a group of 6 characters, including both digits and numbers, representing đá bóng trực tiếp symbol of đá bóng trực tiếp e-invoice to reflect information about đá bóng trực tiếp type of e-invoice with a tax authority code or without a code, đá bóng trực tiếp year of invoice issuance, and đá bóng trực tiếp type of e-invoice used. These six (06) characters are defined as follows:

- đá bóng trực tiếp first character is one (01) digit designated as C or K as follows: C represents an e-invoice containing a tax authority code, whereas K represents an e-invoice without a code;

- đá bóng trực tiếp next two characters are two (02) Arabic numerals representing đá bóng trực tiếp year of e-invoice issuance, determined by đá bóng trực tiếp last 2 digits of đá bóng trực tiếp calendar year. For example, if đá bóng trực tiếp e-invoice is issued in 2022, it is represented as 22; if in 2023, it is represented as 23;

- đá bóng trực tiếp following character is one (01) digit designated as T, D, L, M, N, B, G, H to represent đá bóng trực tiếp type of e-invoice used, specifically:

+ digit T: For e-invoices registered by enterprises, organizations, business households, and individuals with đá bóng trực tiếp tax authority;

+ digit D: For invoices for selling public assets and national reserve goods or specific e-invoices that do not necessarily contain certain articles registered by enterprises, organizations;

+ digit L: For e-invoices issued by đá bóng trực tiếp tax authority on a case-by-case basis;

+ digit M: For e-invoices generated from POS cash registers;

+ digit N: For e-stock issue slips accompanying internal transport;

+ digit B: For e-stock issue slips for goods consigned to agents;

+ digit G: For e-stamps, tickets, or cards as value-added invoices;

+ digit H: For e-stamps, tickets, or cards as sales invoices.

- đá bóng trực tiếp last two characters are digits defined by đá bóng trực tiếp seller based on management needs. If đá bóng trực tiếp seller uses multiple e-invoice formats of đá bóng trực tiếp same type, these two digits are used to distinguish between different formats of đá bóng trực tiếp same type. If management needs are absent, they are left as YY;

- On đá bóng trực tiếp invoice, đá bóng trực tiếp e-invoice code and đá bóng trực tiếp form number of đá bóng trực tiếp e-invoice are shown at đá bóng trực tiếp top right (or in a readily visible position);

- Examples demonstrating characters from đá bóng trực tiếp e-invoice code and form number:

+ “1C22TAA” – is a value-added invoice with a tax authority code issued in 2022 by businesses, organizations registered with đá bóng trực tiếp tax authority;

+ “2C22TBB” – is a sales invoice with a tax authority code issued in 2022 by businesses, organizations, or business households registered with đá bóng trực tiếp tax authority;

+ “1C23LBB” – is a value-added invoice with a tax authority code issued in 2023 by đá bóng trực tiếp tax authority on a case-by-case basis;

+ “1K23TYY” – is a non-coded value-added invoice issued in 2023, registered with đá bóng trực tiếp tax authority by businesses, organizations;

+ “1K22DAA” – is a non-coded value-added invoice issued in 2022, a specific invoice not necessarily requiring certain mandatory criteria, registered by businesses, organizations;

+ “6K22NAB” – is a non-coded e-stock issue slip for internal transport issued in 2022, registered by đá bóng trực tiếp business with đá bóng trực tiếp tax authority;

+ “6K22BAB” – is a non-coded e-stock issue slip for goods consigned to agents issued in 2022, registered by đá bóng trực tiếp business with đá bóng trực tiếp tax authority.

Therefore,đá bóng trực tiếp regulation regarding đá bóng trực tiếp first digit in đá bóng trực tiếp e-invoice form number is one (01) digit designated as C or K as follows: C represents an e-invoice with a tax authority code, and K represents an e-invoice without a code.

What is đá bóng trực tiếp regulation on đá bóng trực tiếp first digit in đá bóng trực tiếp e-invoice form number in Vietnam? (Image from đá bóng trực tiếp Internet)

Are shopping centers allowed to select to use e-invoices generated from POS cash registers in Vietnam?

Based on Article 8 ofCircular 78/2021/TT-BTC, regulating đá bóng trực tiếp creation of authenticated e-invoices and connecting to đá bóng trực tiếp tax authority as follows:

- authenticated e-invoices created from POS cash registers are connected to electronically transfer data to đá bóng trực tiếp tax authority, ensuring principles defined in Article 11 ofDecree 123/2020/ND-CP.

- Enterprises, households, and individual businesses paying tax under đá bóng trực tiếp declaration method operating in direct consumer sales models (such as shopping centers; supermarkets; retail consumer goods; food and beverage; restaurants; hotels; retail pharmaceutical sales; recreational services and other services) can select to use e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority or e-invoices with a code, without a code.

- authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority have đá bóng trực tiếp following contents:

+ đá bóng trực tiếp name, address, and tax code of đá bóng trực tiếp seller;

+ Buyer information if requested by đá bóng trực tiếp buyer (personal identification code or tax code);

+ đá bóng trực tiếp name of goods, services, unit price, quantity, and payment price. Organizations and businesses paying tax by deduction method must clearly state đá bóng trực tiếp pre-VAT sale price, VAT rate, VAT amount, and total payment including VAT;

+ đá bóng trực tiếp time of invoice issuance;

+ đá bóng trực tiếp tax authority code.

- Solution for granting đá bóng trực tiếp tax authority code on e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority: đá bóng trực tiếp tax authority code is automatically granted, assigned to a character range for each business base when registering to use authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority, ensuring uniqueness and continuity.

- Responsibilities of đá bóng trực tiếp General Department of Taxation:

+ Develop and announce đá bóng trực tiếp data specification of authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority, method for transmission and receipt with đá bóng trực tiếp tax authority as regulated in Article 12 ofDecree 123/2020/ND-CP, and guide taxpayers in connecting and transferring e-invoice data to đá bóng trực tiếp tax authority;

+ Direct provincial and city tax departments to cooperate with relevant units to develop a project connecting information from POS cash registers to manage retail revenue of households, individual businesses, and report to đá bóng trực tiếp General Department of Taxation for submission to đá bóng trực tiếp Ministry of Finance for approval, in coordination with local people's committees for implementation;

+ Develop a roadmap for implementing authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority as stipulated in this Article;

+ Guide đá bóng trực tiếp implementation of using tax authority codes on authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority for promotional participation.

- Responsibilities of đá bóng trực tiếp seller when using authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority:

+ Register to use authenticated e-invoices created from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority under regulations in Article 15 ofDecree 123/2020/ND-CP;

+ Issue authenticated e-invoices created from POS cash registers as regulated in Article 11 ofDecree 123/2020/ND-CPand this Article;

+ Ensure uninterrupted and unique use of đá bóng trực tiếp tax authority code sequence when issuing authenticated e-invoices created from POS cash registers;

+ Transfer đá bóng trực tiếp generated e-invoice data with a tax authority code from đá bóng trực tiếp POS cash register to đá bóng trực tiếp tax authority on đá bóng trực tiếp same day via service providers for transmission, reception, and data storage.

Shopping centers and supermarkets can select to use e-invoices generated from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority or e-invoices with or without a code.

Therefore,shopping centers are entirely allowed to select to use e-invoices generated from POS cash registers connected to transfer data electronically to đá bóng trực tiếp tax authority or e-invoices with or without a code.

Are e-invoices issued in English?

Based on Point b, Clause 13, Article 10 ofDecree 123/2020/ND-CP, stipulating đá bóng trực tiếp content of invoices:

Invoice Contents

...

13. Language, numbers, and currency displayed on invoices

a) đá bóng trực tiếp language displayed on đá bóng trực tiếp invoice must be Vietnamese. Where foreign language text is needed, it should be placed to đá bóng trực tiếp right in parentheses ( ) or immediately below đá bóng trực tiếp Vietnamese line in a smaller font than đá bóng trực tiếp Vietnamese text. Where đá bóng trực tiếp invoice text is in unaccented Vietnamese, đá bóng trực tiếp text on đá bóng trực tiếp invoice must ensure no misleading đá bóng trực tiếp invoice content.

b) Numbers displayed on đá bóng trực tiếp invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. đá bóng trực tiếp seller may select: a period (.) after đá bóng trực tiếp thousand, million, billion, thousand billion, trillion, and quadrillion number, and a comma (,) after đá bóng trực tiếp single digit if there are decimal numbers. Alternatively, use a comma (,) after đá bóng trực tiếp thousand, million, billion, thousand billion, trillion, and quadrillion number, and a period (.) after đá bóng trực tiếp decimal number on accounting documents.

c) đá bóng trực tiếp currency recorded on đá bóng trực tiếp invoice is Vietnamese Dong, with đá bóng trực tiếp national symbol “đ”.

- If a financial or economic transaction arises in foreign currency under foreign exchange regulations, unit price, total amount, total VAT by each tax rate, VAT total, and đá bóng trực tiếp total payment are recorded in foreign currency, and đá bóng trực tiếp currency unit is specified. đá bóng trực tiếp seller must show đá bóng trực tiếp exchange rate with đá bóng trực tiếp Vietnamese Dong as required by đá bóng trực tiếp Tax Administration Law and guiding documents.

- đá bóng trực tiếp foreign currency code follows international standards (e.g., 13,800.25 USD - Thirteen thousand eight hundred U.S. dollars and twenty-five cents, e.g., 5,000.50 EUR - Five thousand euros and fifty cents).

- For goods transactions arising in foreign currency under foreign exchange regulations and tax payment allowed in foreign currency, đá bóng trực tiếp total payment on đá bóng trực tiếp invoice is displayed in foreign currency without conversion to Vietnamese Dong.

đá bóng trực tiếp language displayed on đá bóng trực tiếp invoice must be Vietnamese. If foreign text is required, it must be placed to đá bóng trực tiếp right in parentheses ( ) or immediately below đá bóng trực tiếp Vietnamese line in a smaller font than đá bóng trực tiếp Vietnamese text.

Therefore,it can be seen that e-invoices can use English, but they must comply with legal regulations.