What are xem bóng đá trực tiếp nhà cái requirements for e-invoices granted authentication codes by tax authorities in Vietnam?

What is xem bóng đá trực tiếp nhà cái definition ofauthenticated e-invoice in Vietnam?

According to Clause 2, Article 3 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái regulations are as follows:

Definitions

For xem bóng đá trực tiếp nhà cái purposes of this Decree, xem bóng đá trực tiếp nhà cái terms used herein shall be construed as follows:

1. “invoice” means an accounting record which is created by a goods seller or service provider to record information about xem bóng đá trực tiếp nhà cái sale of goods or service provision. Invoices are represented in xem bóng đá trực tiếp nhà cái electronic form or are printed according to orders placed by tax authorities.

2. “e-invoice” means an invoice, with or without xem bóng đá trực tiếp nhà cái tax authority’s authentication code, in xem bóng đá trực tiếp nhà cái form of electronic data, issued by xem bóng đá trực tiếp nhà cái goods seller or service provider by using electronic instruments to record information on xem bóng đá trực tiếp nhà cái sale of goods or service provision in accordance with regulations of xem bóng đá trực tiếp nhà cái Law on accounting and xem bóng đá trực tiếp nhà cái Law on taxation, including xem bóng đá trực tiếp nhà cái invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:

a) “authenticated e-invoice” means an e-invoice that is granted an authentication code by xem bóng đá trực tiếp nhà cái tax authority before it is sent to xem bóng đá trực tiếp nhà cái buyer by xem bóng đá trực tiếp nhà cái goods seller or service provider.

xem bóng đá trực tiếp nhà cái authentication code on an e-invoice is a unique serial number generated by xem bóng đá trực tiếp nhà cái tax authority’s system and a series of characters encoded by xem bóng đá trực tiếp nhà cái tax authority based on xem bóng đá trực tiếp nhà cái information specified by xem bóng đá trực tiếp nhà cái seller on xem bóng đá trực tiếp nhà cái invoice.

b) “unauthenticated e-invoice” means an e-invoice that is sent to xem bóng đá trực tiếp nhà cái buyer by xem bóng đá trực tiếp nhà cái goods seller or service provider without xem bóng đá trực tiếp nhà cái tax authority’s authentication code.

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Thus, “authenticated e-invoice” means an e-invoice that is granted an authentication code by xem bóng đá trực tiếp nhà cái tax authority before it is sent to xem bóng đá trực tiếp nhà cái buyer by xem bóng đá trực tiếp nhà cái goods seller or service provider.

What are xem bóng đá trực tiếp nhà cái requirements for e-invoices granted authentication codes by tax authorities in Vietnam? (Image from xem bóng đá trực tiếp nhà cái Internet)

What are xem bóng đá trực tiếp nhà cái requirements for e-invoices granted authentication codes by tax authorities in Vietnam?

According to Article 17 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái regulations are as follows:

Issuance of authenticated e-invoices

1. Creation of authenticated e-invoices

a) If enterprises, business entities, other organizations, household or individual businesses prescribed in Clause 1 Article 14 hereof wish to access xem bóng đá trực tiếp nhà cái web portal of xem bóng đá trực tiếp nhà cái General Department of Taxation to create invoices, they can use their log-in accounts granted after they complete their registration, following xem bóng đá trực tiếp nhà cái steps below:

- Create sales and service invoices.

- Append digital signatures to created invoices and send such invoices to xem bóng đá trực tiếp nhà cái tax authority for its issue of authentication codes.

b) In case of use of authenticated e-invoices through e-invoice service providers, enterprises, business entities, other organizations, household or individual businesses shall access xem bóng đá trực tiếp nhà cái websites of these e-invoice service providers or use their e-invoice software to:

- Create sales and service invoices.

- Append digital signatures to created invoices and send such invoices through e-invoice service providers to xem bóng đá trực tiếp nhà cái tax authority for its issue of authentication codes.

2. Issuance of authentication codes to e-invoices

a) E-invoices granted authentication codes by tax authorities must meet xem bóng đá trực tiếp nhà cái following requirements:

- They must bear adequate contents as prescribed in Article 10 hereof.

- They must follow xem bóng đá trực tiếp nhà cái format prescribed in Article 12 hereof.

- xem bóng đá trực tiếp nhà cái information shown on xem bóng đá trực tiếp nhà cái e-invoices are xem bóng đá trực tiếp nhà cái same as xem bóng đá trực tiếp nhà cái registration information as prescribed in Article 15 hereof.

- These e-invoice issuers are not suspended from use of authenticated e-invoices according to xem bóng đá trực tiếp nhà cái provisions of Clause 1 Article 16 hereof.

b) xem bóng đá trực tiếp nhà cái authentication code issuing system of xem bóng đá trực tiếp nhà cái General Department of Taxation automatically issues authentication codes and informs them to senders.

3. Enterprises, business entities, other organizations, household or individual businesses that sell goods or provide services shall be responsible for sending authenticated e-invoices to buyers. E-invoice sending and receiving methods shall be subject to xem bóng đá trực tiếp nhà cái agreement between xem bóng đá trực tiếp nhà cái buyer and xem bóng đá trực tiếp nhà cái seller, and in consistent with regulations of xem bóng đá trực tiếp nhà cái Law on electronic transactions.

E-invoices granted authentication codes by tax authorities in Vietnam mustmeet xem bóng đá trực tiếp nhà cái following requirements:

- They must bear adequate contentsas prescribed.

- They must follow xem bóng đá trực tiếp nhà cái formatas prescribed.

- xem bóng đá trực tiếp nhà cái information shown on xem bóng đá trực tiếp nhà cái e-invoices are xem bóng đá trực tiếp nhà cái same as xem bóng đá trực tiếp nhà cái registration informationas prescribed.

- These e-invoice issuers are not suspended from use of authenticated e-invoicesas prescribed

What is xem bóng đá trực tiếp nhà cái form of electronic invoice retention in Vietnam?

According to Article 6 ofDecree 123/2020/ND-CP, xem bóng đá trực tiếp nhà cái regulations are as follows:

Storage and retention of invoices and records

1. Invoices/records must be stored and retained to ensure:

a) Safety, security, integrity, completeness, avoidance of any change or deviation during xem bóng đá trực tiếp nhà cái retention period;

b) They are stored and retained for a period prescribed in xem bóng đá trực tiếp nhà cái Law on accounting.

2. E-invoices/electronic records shall be stored and retained by electronic instruments. Authorities, organizations and individuals are entitled to select and apply methods for storage and retention of e-invoices/electronic records in conformity with their specific operations and capacity to apply information technology. They must be printed out or search upon request.

3. Storage and retention of tax authority-ordered printed invoices, externally- or internally-printed records must meet xem bóng đá trực tiếp nhà cái following requirements:

a) Invoices/records which are not yet issued must be stored and retained in accordance with regulations on storage and retention of valuable papers.

b) Invoices/records issued by accounting units shall be retained in accordance with regulations on storage and retention of accounting vouchers.

c) Invoices/records issued by organizations, households or individuals other than accounting units shall be stored and retained in xem bóng đá trực tiếp nhà cái same manner as their assets.

Electronic invoices shall be stored and retained by electronic instruments.

Authorities, organizations and individuals are entitled to select and apply methods for storage and retention of e-invoices in conformity with their specific operations and capacity to apply information technology. They must be printed out or searched upon request.