What is an e-card? What is trực tiếp bóng đá euro hôm nay e-invoice form number for an e-card in Vietnam?
What is an e-card in Vietnam?
Currently, trực tiếp bóng đá euro hôm nay law does not have specific regulations on what an e-card is. However, it can be understood that an e-card is a type of smart card used to store information in digital form. Instead of using a traditional physical card, trực tiếp bóng đá euro hôm nay e-card operates based on integrated e-chips, allowing for trực tiếp bóng đá euro hôm nay quick and secure storage and processing of data.
*Note: trực tiếp bóng đá euro hôm nay above information is for reference only./.
Additionally, based on Clause 2, Article 89 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay provisions are as follows:
e-invoice
1. An e-invoice is an invoice with or without a tax authority code, presented in e-data form, created by organizations or individuals selling goods or providing services to log trực tiếp bóng đá euro hôm nay sale of goods or provision of services in accordance with laws on accounting and tax via e-means, including invoices initiated from cash registers connected to transmit e-data to tax authorities.
2. e-invoices include value-added invoices, sales invoices, e-stamps, e-tickets, e-cards, e-receipts, delivery-cum-internal shipping slips, or other e-documents with different names.
3. An e-invoice with a tax authority code is an e-invoice coded by trực tiếp bóng đá euro hôm nay tax authority before trực tiếp bóng đá euro hôm nay organization or individual sells goods or provides services to trực tiếp bóng đá euro hôm nay buyer.
trực tiếp bóng đá euro hôm nay tax authority code on trực tiếp bóng đá euro hôm nay e-invoice includes a unique transaction number generated by trực tiếp bóng đá euro hôm nay tax authority's system and a string of characters encrypted by trực tiếp bóng đá euro hôm nay tax authority based on trực tiếp bóng đá euro hôm nay seller's information recorded on trực tiếp bóng đá euro hôm nay invoice.
4. An e-invoice without a tax authority code is an e-invoice issued by trực tiếp bóng đá euro hôm nay organization selling goods or providing services to trực tiếp bóng đá euro hôm nay buyer without trực tiếp bóng đá euro hôm nay tax authority's code.
5. trực tiếp bóng đá euro hôm nay Government of Vietnam specifies trực tiếp bóng đá euro hôm nay details of this Article.
Thus, an e-invoice will include an e-card.
What is an e-card? What is trực tiếp bóng đá euro hôm nay e-invoice form number for an e-card in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)
What is trực tiếp bóng đá euro hôm nay e-invoice form number for an e-card in Vietnam?
Based on trực tiếp bóng đá euro hôm nay provisions at Point a, Clause 1, Article 4 ofCircular 78/2021/TT-BTCregarding trực tiếp bóng đá euro hôm nay template symbol, invoice symbol, and invoice sheet name as follows:
Template Symbol, Invoice Symbol, Invoice Sheet Name
1. e-Invoice
a) trực tiếp bóng đá euro hôm nay e-invoice template symbol is a character with a single digit number being trực tiếp bóng đá euro hôm nay natural numbers 1, 2, 3, 4, 5, 6 to reflect trực tiếp bóng đá euro hôm nay type of e-invoice as follows:
- Number 1: Reflecting trực tiếp bóng đá euro hôm nay type of value-added e-invoice;
- Number 2: Reflecting trực tiếp bóng đá euro hôm nay type of sales e-invoice;
- Number 3: Reflecting trực tiếp bóng đá euro hôm nay type of public asset sale e-invoice;
- Number 4: Reflecting trực tiếp bóng đá euro hôm nay type of national reserve sales e-invoice;
- Number 5: Reflecting other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents with names but containing trực tiếp bóng đá euro hôm nay content of an e-invoice as stipulated in Decree No. 123/2020/ND-CP;
- Number 6: Reflecting e-documents that are used and managed like invoices, including delivery-cum-internal transport slips, consignment warehouse slips for goods sent for sale by agency.
b) trực tiếp bóng đá euro hôm nay e-invoice symbol is a group of 6 characters that include both letters and numbers, representing trực tiếp bóng đá euro hôm nay e-invoice symbol to reflect trực tiếp bóng đá euro hôm nay information related to trực tiếp bóng đá euro hôm nay type of e-invoice with or without a tax authority code, trực tiếp bóng đá euro hôm nay year of issuance, and trực tiếp bóng đá euro hôm nay type of e-invoice used. These six (06) characters are stipulated as follows:
Thus, trực tiếp bóng đá euro hôm nay e-card has an e-invoice template symbol of number 5.
Additionally, trực tiếp bóng đá euro hôm nay e-invoice template symbol of number 5 also reflects other types of e-invoices such as e-stamps, e-receipts, or other e-documents with different names but containing trực tiếp bóng đá euro hôm nay content of an e-invoice.
How to apply e-invoices when selling goods, providing services in Vietnam?
Based on Article 91 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay application of e-invoices when selling goods and providing services is stipulated as follows:
- Enterprises and economic organizations use e-invoices with trực tiếp bóng đá euro hôm nay tax authority code when selling goods or providing services, regardless of trực tiếp bóng đá euro hôm nay value for each sale or service provision, except in cases specified in Clauses 2 and 4 of Article 91 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019.
- Enterprises operating in sectors such as electricity, petroleum, telecommunications, clean water, credit finance, insurance, health, e-commerce, supermarkets, trade, air transport, road, rail, sea, and inland waterway businesses, and economic organizations that have or will conduct transactions with trực tiếp bóng đá euro hôm nay tax authority through e-means, who have built information technology infrastructure, and have accounting software systems that meet trực tiếp bóng đá euro hôm nay requirements for creating, searching, and storing e-data according to regulations and ensuring trực tiếp bóng đá euro hôm nay transmission of e-data to trực tiếp bóng đá euro hôm nay buyer and to trực tiếp bóng đá euro hôm nay tax authority, may use e-invoices without a tax authority code when selling goods or providing services, regardless of trực tiếp bóng đá euro hôm nay value for each sale or service provision, except in cases of high tax risk as stipulated by trực tiếp bóng đá euro hôm nay Minister of Finance and cases registering for e-invoices with trực tiếp bóng đá euro hôm nay tax authority code.
- Business households and individuals falling under trực tiếp bóng đá euro hôm nay provisions of Clause 5, Article 51 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019and other cases where revenue can be determined upon selling goods and services use e-invoices with trực tiếp bóng đá euro hôm nay tax authority code when selling goods or providing services.
- Business households and individuals that do not meet trực tiếp bóng đá euro hôm nay conditions to use e-invoices with trực tiếp bóng đá euro hôm nay tax authority code as prescribed in Clauses 1 and 3, Article 91 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019but need invoices for delivery to customers, or instances where enterprises, economic organizations, or other organizations are approved by trực tiếp bóng đá euro hôm nay tax authority to issue e-invoices for delivery to customers, shall be issued e-invoices with trực tiếp bóng đá euro hôm nay tax authority code on each occurrence and must declare and pay taxes before trực tiếp bóng đá euro hôm nay tax authority issues e-invoices for each occurrence.
