What are trực tiếp bóng đá hôm nay euro contents of an e-invoice in Vietnam?

What are trực tiếp bóng đá hôm nay euro contents of an e-invoice in Vietnam?

Based on Article 10 ofDecree 123/2020/ND-CPand Article 4 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá hôm nay euro regulations on trực tiếp bóng đá hôm nay euro contents of e-invoices include:

- Invoice name, invoice code, invoice template symbol.

- Name of invoice copy applicable to invoices printed by trực tiếp bóng đá hôm nay euro tax authority as guided by trực tiếp bóng đá hôm nay euro Ministry of Finance.

- Invoice number.

- Name, address, tax identification number of trực tiếp bóng đá hôm nay euro seller.

- Name, address, tax identification number of trực tiếp bóng đá hôm nay euro buyer.

- Name, unit of measure, quantity, unit price of goods/services; total amount before value-added tax (VAT), VAT rate, total VAT by each tax rate, total VAT, total payment amount including VAT.

- Signature of trực tiếp bóng đá hôm nay euro seller, signature of trực tiếp bóng đá hôm nay euro buyer.

- Time of invoice issuance.

- Time of digital signing on trực tiếp bóng đá hôm nay euro e-invoice.

- Tax authority code for e-invoices with trực tiếp bóng đá hôm nay euro tax authority code.

- Fees, charges belonging to trực tiếp bóng đá hôm nay euro state budget, commercial discounts, promotions (if any) as guided at point e, clause 6 of this Article, and other related contents (if any).

- Name, tax identification number of trực tiếp bóng đá hôm nay euro organization receiving trực tiếp bóng đá hôm nay euro invoice for invoices printed by trực tiếp bóng đá hôm nay euro tax authority.

- Script, numeric and currency units displayed on trực tiếp bóng đá hôm nay euro invoice.

- Other contents on trực tiếp bóng đá hôm nay euro invoice.

What are trực tiếp bóng đá hôm nay euro contents of an e-invoice? (Image from trực tiếp bóng đá hôm nay euro Internet)

What contents are not required on an e-invoice in Vietnam?

Based on clause 14, Article 10 ofDecree 123/2020/ND-CP, trực tiếp bóng đá hôm nay euro contents not required on an e-invoice include:

- An e-invoice does not necessarily need trực tiếp bóng đá hôm nay euro buyer's digital signature (including in cases where an e-invoice is issued when selling goods or providing services to overseas customers). If trực tiếp bóng đá hôm nay euro buyer is a business entity and trực tiếp bóng đá hôm nay euro buyer and seller agree on trực tiếp bóng đá hôm nay euro technology conditions to have a digital signature on trực tiếp bóng đá hôm nay euro e-invoice issued by trực tiếp bóng đá hôm nay euro seller, trực tiếp bóng đá hôm nay euro e-invoice will have trực tiếp bóng đá hôm nay euro digital signature of both parties as per their agreement.

- For e-invoices issued by trực tiếp bóng đá hôm nay euro tax authority for each arising occasion, trực tiếp bóng đá hôm nay euro digital signature of trực tiếp bóng đá hôm nay euro seller and buyer is not required.

- For e-invoices issued at supermarkets and commercial centers to individual non-business buyers, trực tiếp bóng đá hôm nay euro invoice does not need trực tiếp bóng đá hôm nay euro buyer's name, address, and tax identification number.

For e-invoices for gasoline sales to individual non-business buyers, it is not necessary to include trực tiếp bóng đá hôm nay euro invoice name, invoice template code, invoice symbol, invoice number; buyer's name, address, tax identification number; buyer’s digital signature; seller’s digital signature; VAT rate.

- For e-invoices in trực tiếp bóng đá hôm nay euro form of stamps, tickets, cards, trực tiếp bóng đá hôm nay euro seller's digital signature is not required on trực tiếp bóng đá hôm nay euro invoice (except when stamps, tickets, cards are e-invoices issued with a tax code); buyer's information (name, address, tax identification number), tax amount, VAT rate. If electric stamps, tickets, and cards have a fixed denomination, trực tiếp bóng đá hôm nay euro unit price, quantity, and unit fields are not required.

- For e-records of air freight services issued through websites and e-commerce systems made according to international practices for individual non-business buyers, it is not considered as an e-invoice, and thus does not need an invoice symbol, invoice template code, invoice number, VAT rate, tax identification number, buyer's address, or seller’s digital signature.

If a business organization or non-business organization purchases air transport services, then e-records of air transport services issued through websites and e-commerce systems made according to international practices for trực tiếp bóng đá hôm nay euro organization's individual buyers are not considered as an e-invoice. Air transport service businesses must issue e-invoices with all contents regulated for trực tiếp bóng đá hôm nay euro organization having individual utilization of air transport services.

- For invoices in construction, installation activities, selling houses with installment payments according to contracts, measurement unit, quantity, unit price are not required on trực tiếp bóng đá hôm nay euro invoice.

- For Internal Dispatch Notes cum Internal Transfer Notes, trực tiếp bóng đá hôm nay euro Internal Dispatch Note cum Internal Transfer Note should include information related to trực tiếp bóng đá hôm nay euro internal order, recipient, dispatcher, source warehouse location, receiving location, transport vehicle. Specifically: trực tiếp bóng đá hôm nay euro buyer's name reflects trực tiếp bóng đá hôm nay euro recipient, trực tiếp bóng đá hôm nay euro buyer's address reflects trực tiếp bóng đá hôm nay euro receiving warehouse location; seller's name reflects trực tiếp bóng đá hôm nay euro dispatcher, seller's address reflects trực tiếp bóng đá hôm nay euro source warehouse location and transport vehicle; taxes, VAT rate, and total payment amount are not reflected.

For Dispatch Notes for goods sent to agents, such notes should include information such as economic contracts, transporters, transport vehicles, source warehouse location, and receiving location, product/goods name, unit of measure, quantity, unit price, and total amount. Specifically: include contract number, date, signed between organizations and individuals; transporter’s full name, transport contract (if any), seller's address reflecting trực tiếp bóng đá hôm nay euro source warehouse location.

- Invoices used for Interline settlements between airlines, created according to trực tiếp bóng đá hôm nay euro regulations of trực tiếp bóng đá hôm nay euro International Air Transport Association, do not need trực tiếp bóng đá hôm nay euro following criteria: invoice symbol, invoice template code, buyer’s name, address, and tax identification number, buyer’s digital signature, unit of measure, quantity, and unit price.

- Invoices issued by aviation businesses selling to agents as trực tiếp bóng đá hôm nay euro invoices issued following reconciled reports between trực tiếp bóng đá hôm nay euro two parties and summarized lists do not need to include trực tiếp bóng đá hôm nay euro unit price.

- For construction, installation, production, supply of products, and services by defense and security enterprises serving defense security activities as specified by trực tiếp bóng đá hôm nay euro Government of Vietnam, trực tiếp bóng đá hôm nay euro invoice does not need to include trực tiếp bóng đá hôm nay euro measurement unit, quantity, unit price; trực tiếp bóng đá hôm nay euro goods/services name part records trực tiếp bóng đá hôm nay euro supply of goods/services according to trực tiếp bóng đá hôm nay euro contract signed between trực tiếp bóng đá hôm nay euro parties.

What acts are prohibited in trực tiếp bóng đá hôm nay euro field of invoices and records in Vietnam?

Prohibited acts concerning invoices and records are regulated in Article 5 ofDecree 123/2020/ND-CPas follows:

- For tax officials:

+ Causing inconvenience and difficulty to organizations and individuals purchasing invoices and records;

+ Engaging in acts of protection or collusion with organizations and individuals to use unlawful invoices and records;

+ Accepting bribes during invoice inspections and examinations.

- For organizations and individuals selling, providing goods and services, and those with related rights and obligations:

+ Engaging in fraudulent behaviors such as using unlawful invoices or using invoices unlawfully;

+ Obstructing tax officials in trực tiếp bóng đá hôm nay euro fulfillment of their official duties, specifically acts causing harm to trực tiếp bóng đá hôm nay euro health and dignity of tax officials during inspections and examinations concerning invoices and records;

+ Unauthorized access, alteration, or destruction of information systems about invoices and records;

+ Offering bribes or engaging in other actions related to invoices and records for illicit gain.