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What are requirements for service providers directly transmitting data to xem bóng đá trực tiếp nhà cái authoritiesin Vietnam?

Based on Clause 4, Article 12 ofDecree 123/2020/ND-CP, the regulations for service providers directly transmitting data to xem bóng đá trực tiếp nhà cái authorities must meet the following specific requirements:

E-invoice Format

1. The format of an e-invoice is a technical standard specifying data types and the length of data fields to serve the transmission, storage, and display of e-invoices. The e-invoice format uses XML (eXtensible Markup Language) which is created for sharing electronic data among IT systems.

2. The e-invoice format includes two components: a component containing business data of the e-invoice and a component containing digital signature data. For e-invoices with xem bóng đá trực tiếp nhà cái code, an additional component contains data related to the xem bóng đá trực tiếp nhà cái authority's code.

3. The General Department of Taxation develops and publishes the components containing e-invoice business data, signature data, and provides tools to display e-invoice contents as per this Decree.

4. Organizations and enterprises selling goods or providing services when transmitting e-invoice data directly to xem bóng đá trực tiếp nhà cái authorities must meet the following requirements:

a) Connection to the General Department of Taxation through a dedicated leased line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup channel. Each channel must have a minimum bandwidth of 5 Mbps.

b) Use Web Service or Message Queue (MQ) with encryption as the method to connect.

c) Use the SOAP protocol to package and transmit data.

5. E-invoices must be displayed fully and accurately to ensure they do not lead to misleading interpretations, allowing the buyer to read them through electronic means.

Thus, according to the regulations, enterprises providing services for direct transmission of e-invoice data to xem bóng đá trực tiếp nhà cái authorities must meet the following requirements:

- Connection to the General Department of Taxation through a dedicated leased line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup channel. Each channel must have a minimum bandwidth of 5 Mbps.

- Use Web Service or Message Queue (MQ) with encryption as the method to connect.

- Use the SOAP protocol to package and transmit data.

When are e-invoices used when providing services in Vietnam?

Based on Article 91 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019, regulations on applying e-invoices when providing services for subjects are as follows:

- Enterprises, and economic organizations use e-invoices with xem bóng đá trực tiếp nhà cái authority codes when selling goods or providing services regardless of the value of each transaction, except as stipulated in Clauses 2 and 4, Article 91Law on xem bóng đá trực tiếp nhà cái Administration 2019.

- Enterprises operating in the fields of electricity, petroleum, postal and telecommunications, clean water, credit finance, insurance, healthcare, e-commerce, supermarket trade, and transportation by air, road, rail, sea, and inland waterways, and other enterprises and economic organizations that have conducted or will carry out electronic transactions with xem bóng đá trực tiếp nhà cái authorities, developed IT infrastructure, have accounting software, e-invoice creation software that meets e-invoice creation, lookup, data storage according to regulations, and ensures e-invoice data is transmitted to buyers and xem bóng đá trực tiếp nhà cái authorities, may use e-invoices without a xem bóng đá trực tiếp nhà cái authority code when selling goods or providing services, regardless of the value of each transaction, except in cases of high xem bóng đá trực tiếp nhà cái risk as stipulated by the Minister of Finance and cases of registration to use e-invoices with a xem bóng đá trực tiếp nhà cái authority code.

- Business households and individuals specified in Clause 5, Article 51 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019and other cases where revenue is determinable when selling goods or services using e-invoices with a xem bóng đá trực tiếp nhà cái authority code.

- Business households and individuals not meeting conditions to use e-invoices with xem bóng đá trực tiếp nhà cái authority codes as required in Clauses 1 and 3, Article 91 of theLaw on xem bóng đá trực tiếp nhà cái Administration 2019but require invoices for delivery to customers or in cases where enterprises, economic organizations, or other organizations are approved by xem bóng đá trực tiếp nhà cái authorities to provide e-invoices to customers, then xem bóng đá trực tiếp nhà cái authorities will issue e-invoices with codes on a per-transaction basis, requiring xem bóng đá trực tiếp nhà cái filing and payment before the issuance of each invoice by the xem bóng đá trực tiếp nhà cái authority.

What are the penalties for failing to issue e-invoices for promotional services in Vietnam?

Under point b, Clause 2, Article 24 ofDecree 125/2020/ND-CP regulating penalties for failing to issue e-invoices for promotional services:

Penalties for violations on invoicing when selling goods or services

...

2. A fine ranging from 500,000 VND to 1,500,000 VND will be imposed for one of the following acts:

a) Not issuing a collective invoice according to the law on invoicing goods and services.

b) Not issuing invoices for goods and services used for promotions, advertising, samples; goods and services used for gifts, donations, exchanges, wage replacements for employees, excluding internally transferred goods and services for continued production processes.

3. A fine ranging from 3,000,000 VND to 5,000,000 VND for issuing invoices at the incorrect time but not causing delayed xem bóng đá trực tiếp nhà cái obligations, except in cases stipulated in point a, Clause 1 of this Article.

...

Thus, according to the above regulations, failing to issue e-invoices for promotional services will result in a fine ranging from 500,000 VND to 1,500,000 VND.

Note: The above-stated penalty is applicable to organizations; for individuals, the fine is 1/2 of the organization’s penalty (Clause 4, Article 7 ofDecree 125/2020/ND-CPand Clause 5, Article 5 ofDecree 125/2020/ND-CP).