What are bóng đá hôm nay trực tiếp principles for authorization to issue e-invoices in tax administration in Vietnam?

What are bóng đá hôm nay trực tiếp principles for authorization to issue e-invoices in tax administration in Vietnam?

Based on Clause 1, Article 3 ofCircular 78/2021/TT-BTCon bóng đá hôm nay trực tiếp principles of authorization to issue e-invoices in tax administration as follows:

- Sellers of goods and providers of services who are enterprises, economic organizations, or other organizations have bóng đá hôm nay trực tiếp right to delegate a third party with a connected relationship to bóng đá hôm nay trực tiếp seller, who is eligible to use e-invoices and is not prohibited from using e-invoices under Article 16 ofDecree 123/2020/ND-CP, to issue e-invoices for selling goods and services. bóng đá hôm nay trực tiếp connected relationship is defined according to bóng đá hôm nay trực tiếp tax administration laws;

- bóng đá hôm nay trực tiếp delegation must be documented (contract or agreement) between bóng đá hôm nay trực tiếp delegator and bóng đá hôm nay trực tiếp delegatee;

- bóng đá hôm nay trực tiếp delegation must be notified to bóng đá hôm nay trực tiếp tax authority when registering to use e-invoices;

- E-invoices issued by bóng đá hôm nay trực tiếp delegated organization can be e-invoices with or without a tax authority’s verification code and must display bóng đá hôm nay trực tiếp name, address, and tax code of both bóng đá hôm nay trực tiếp delegator and bóng đá hôm nay trực tiếp delegatee;

- Both bóng đá hôm nay trực tiếp delegator and bóng đá hôm nay trực tiếp delegatee are responsible for posting on their websites or publicly announcing on mass media to inform buyers of goods and services about bóng đá hôm nay trực tiếp delegation. Upon bóng đá hôm nay trực tiếp expiry of bóng đá hôm nay trực tiếp delegation term or early termination of bóng đá hôm nay trực tiếp delegation as agreed upon by bóng đá hôm nay trực tiếp parties, both parties must remove bóng đá hôm nay trực tiếp postings and public announcements about bóng đá hôm nay trực tiếp delegation from their websites or mass media;

- If bóng đá hôm nay trực tiếp delegated e-invoice is an e-invoice without a tax authority’s verification code (hereinafter referred to as an e-invoice without code), bóng đá hôm nay trực tiếp delegator must transfer e-invoice data to bóng đá hôm nay trực tiếp directly managing tax authority or through a service provider to transfer e-invoice data to bóng đá hôm nay trực tiếp directly managing tax authority;

- bóng đá hôm nay trực tiếp delegatee is responsible for issuing delegated e-invoices accurately according to bóng đá hôm nay trực tiếp actual situation, in accordance with bóng đá hôm nay trực tiếp agreement with bóng đá hôm nay trực tiếp delegator, and complying with bóng đá hôm nay trực tiếp principles in Clause 1, Article 3 ofCircular 78/2021/TT-BTC.

What are bóng đá hôm nay trực tiếp principles forauthorization to issue e-invoicesintax administration in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)

What are regulations on notification of authorization to issue e-invoices to tax authorities in Vietnam?

Based on Clause 3, Article 3 ofCircular 78/2021/TT-BTC, bóng đá hôm nay trực tiếp authorization to issue e-invoices in tax administration must be notified to bóng đá hôm nay trực tiếp tax authority as follows:

- bóng đá hôm nay trực tiếp delegation is considered a change in bóng đá hôm nay trực tiếp registration information for using e-invoices as stipulated in Article 15 ofDecree 123/2020/ND-CP. Both bóng đá hôm nay trực tiếp delegator and bóng đá hôm nay trực tiếp delegatee use Form No. 01DKTD/HDDTDownloadissued along with Decree 123/2020/ND-CP to notify bóng đá hôm nay trực tiếp tax authority about bóng đá hôm nay trực tiếp authorization to issue e-invoices, including cases of early termination of bóng đá hôm nay trực tiếp authorization to issue e-invoices as agreed upon by bóng đá hôm nay trực tiếp parties;

- bóng đá hôm nay trực tiếp delegator fills in bóng đá hôm nay trực tiếp delegatee's information, and bóng đá hôm nay trực tiếp delegatee fills in bóng đá hôm nay trực tiếp delegator's information in Form No. 01DKTD/HDDTDownloadissued along with Decree 123/2020/ND-CP as follows:

+ For bóng đá hôm nay trực tiếp delegator and bóng đá hôm nay trực tiếp delegatee, in Part 5 "List of digital certificates used," fill in bóng đá hôm nay trực tiếp complete information of bóng đá hôm nay trực tiếp digital certificates used by both parties;

+ For bóng đá hôm nay trực tiếp delegatee, in column 5 of Part 6 "Registration for delegation in issuing invoices," fill in bóng đá hôm nay trực tiếp name, organization of bóng đá hôm nay trực tiếp delegator, and bóng đá hôm nay trực tiếp delegator's tax code.

What are bóng đá hôm nay trực tiếp regulations on bóng đá hôm nay trực tiếp form number of e-invoices in Vietnam?

Based on Clause, Article 4 ofCircular 78/2021/TT-BTC, bóng đá hôm nay trực tiếp regulations are as follows:

* bóng đá hôm nay trực tiếp model number symbol of e-invoices is a character consisting of a single-digit natural number ranging from 1 to 6, reflecting bóng đá hôm nay trực tiếp type of e-invoice as follows:

- Number 1: Reflects bóng đá hôm nay trực tiếp type of value-added tax e-invoices;

- Number 2: Reflects bóng đá hôm nay trực tiếp type of sales e-invoices;

- Number 3: Reflects bóng đá hôm nay trực tiếp type of public asset sales e-invoices;

- Number 4: Reflects bóng đá hôm nay trực tiếp type of national reserve goods sales e-invoices;

- Number 5: Reflects other types of e-invoices such as electronic stamps, electronic tickets, electronic cards, electronic receipts, or other documents that have bóng đá hôm nay trực tiếp content of e-invoices as stipulated in Decree 123/2020/ND-CP;

- Number 6: Reflects electronic documents used and managed as invoices, including electronic internal transport slips and electronic goods consignment slips.

* bóng đá hôm nay trực tiếp e-invoice symbol is a group of 6 characters, including both letters and numbers, reflecting bóng đá hôm nay trực tiếp e-invoice symbol, to indicate information about bóng đá hôm nay trực tiếp type of e-invoice with or without a tax authority’s verification code, bóng đá hôm nay trực tiếp year bóng đá hôm nay trực tiếp invoice is issued, and bóng đá hôm nay trực tiếp type of e-invoice used. These six (06) characters are regulated as follows:

- bóng đá hôm nay trực tiếp first character is one (01) letter character, C or K, as follows: C indicates an e-invoice with a tax authority’s verification code; K indicates an e-invoice without a code;

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

- bóng đá hôm nay trực tiếp next character is one (01) letter character, which is T, D, L, M, N, B, G, H, representing bóng đá hôm nay trực tiếp type of e-invoice used, specifically:

+ Letter T: Applicable to e-invoices by enterprises, organizations, households, and individual businesses registered for use with bóng đá hôm nay trực tiếp tax authority;

+ Letter D: Applicable to invoices for sales of public assets, national reserve goods sales, or specific e-invoices that need not include some mandatory criteria registered for use by enterprises and organizations;

+ Letter L: Applicable to e-invoices granted by bóng đá hôm nay trực tiếp tax authority for each transaction;

+ Letter M: Applicable to e-invoices generated from cash registers;

+ Letter N: Applicable to electronic internal transport slips;

+ Letter B: Applicable to electronic goods consignment slips;

+ Letter G: Applicable to electronic stamps, tickets, and cards used for value-added tax invoices;

+ Letter H: Applicable to electronic stamps, tickets, and cards used for sales invoices.

- bóng đá hôm nay trực tiếp last two characters are letters determined by bóng đá hôm nay trực tiếp seller based on management requirements. If bóng đá hôm nay trực tiếp seller uses multiple e-invoice templates within bóng đá hôm nay trực tiếp same type of invoice, bóng đá hôm nay trực tiếp last two characters are used to distinguish different e-invoice templates within bóng đá hôm nay trực tiếp same type. If there are no management requirements, use YY;

- In bóng đá hôm nay trực tiếp physical representation, bóng đá hôm nay trực tiếp e-invoice symbol and model number symbol are displayed at bóng đá hôm nay trực tiếp top right of bóng đá hôm nay trực tiếp invoice (or in an easily identifiable position);

- Sample representations of bóng đá hôm nay trực tiếp characters in bóng đá hôm nay trực tiếp e-invoice model symbol and e-invoice symbol:

+ "1C22TAA" – is a value-added tax invoice with a tax authority’s code issued in 2022 and used by enterprises and organizations registered with bóng đá hôm nay trực tiếp tax authority;

+ "2C22TBB" – is a sales invoice with a tax authority’s code issued in 2022 and used by enterprises, organizations, and individual businesses registered with bóng đá hôm nay trực tiếp tax authority;

+ "1C23LBB" – is a value-added tax invoice with a tax authority’s code issued in 2023 and granted by bóng đá hôm nay trực tiếp tax authority for each transaction;

+ "1K23TYY" – is a value-added tax invoice without a tax authority’s code issued in 2023 and used by enterprises and organizations registered with bóng đá hôm nay trực tiếp tax authority;

+ "1K22DAA" – is a value-added tax invoice without a tax authority’s code issued in 2022 and a specific e-invoice that does not need to have some mandatory criteria registered for use by enterprises and organizations;

+ "6K22NAB" – is an electronic internal transport slip without a tax authority’s code issued in 2022 by enterprises registered with bóng đá hôm nay trực tiếp tax authority;

+ "6K22BAB" – is an electronic goods consignment slip without a tax authority’s code issued in 2022 by enterprises registered with bóng đá hôm nay trực tiếp tax authority.

* Name, address, and tax code of bóng đá hôm nay trực tiếp delegatee for delegated e-invoices.