vtv5 trực tiếp bóng đá hôm nayWhat is an unauthenticated e-invoice in Vietnam?

What is an unauthenticated e-invoice in Vietnam?

Currently, there is no definition of an e-tax invoice. However, one can refer to Clauses 2 and 3, Article 3 ofDecree 123/2020/ND-CPas follows:

- An e-invoice is an invoice with or without a tax authority’s authentication code, presented in e-data format, created by an organization or individual selling goods and providing services using e-means to record information on vtv5 trực tiếp bóng đá hôm nay sale of goods and vtv5 trực tiếp bóng đá hôm nay provision of services in accordance with accounting laws and tax laws. This includes invoices generated from cash registers with e-data transfer connection to vtv5 trực tiếp bóng đá hôm nay tax authority, wherein:

+ An authenticated e-invoice is an e-invoice that vtv5 trực tiếp bóng đá hôm nay tax authority assigns a code to before vtv5 trực tiếp bóng đá hôm nay organization or individual selling goods or providing services sends it to vtv5 trực tiếp bóng đá hôm nay buyer.

vtv5 trực tiếp bóng đá hôm nay tax authority's code on vtv5 trực tiếp bóng đá hôm nay e-invoice includes a transaction number, a unique sequence of numbers generated by vtv5 trực tiếp bóng đá hôm nay tax authority's system, and a string of characters encoded by vtv5 trực tiếp bóng đá hôm nay tax authority based on vtv5 trực tiếp bóng đá hôm nay seller's information on vtv5 trực tiếp bóng đá hôm nay invoice.

+ An unauthenticated e-invoice is an e-invoice sent by vtv5 trực tiếp bóng đá hôm nay organization selling goods or providing services to vtv5 trực tiếp bóng đá hôm nay buyer without vtv5 trực tiếp bóng đá hôm nay tax authority's code.

- An invoice printed by vtv5 trực tiếp bóng đá hôm nay tax authority is a paper-form invoice printed by vtv5 trực tiếp bóng đá hôm nay tax authority for sale to organizations and individuals eligible to purchase invoices from vtv5 trực tiếp bóng đá hôm nay tax authority under vtv5 trực tiếp bóng đá hôm nay provisions of Article 23 ofDecree 123/2020/ND-CPfor use when selling goods and providing services.

Through these provisions, it can be inferred that an e-tax invoice is an e-invoice that vtv5 trực tiếp bóng đá hôm nay tax authority assigns a code to before vtv5 trực tiếp bóng đá hôm nay organization or individual selling goods or providing services sends it to vtv5 trực tiếp bóng đá hôm nay buyer.

Note:vtv5 trực tiếp bóng đá hôm nay tax authority's code on vtv5 trực tiếp bóng đá hôm nay e-invoice includes a transaction number, a unique sequence of numbers generated by vtv5 trực tiếp bóng đá hôm nay tax authority’s system, and a string of characters encoded by vtv5 trực tiếp bóng đá hôm nay tax authority based on vtv5 trực tiếp bóng đá hôm nay seller's information on vtv5 trực tiếp bóng đá hôm nay invoice.

Thus, e-invoices or e-tax invoices will have two types: with a tax authority’s authentication code and without a tax authority’s authentication code.

Therefore,it can be understood that an unauthenticated e-invoice is an invoice form sent by vtv5 trực tiếp bóng đá hôm nay organization selling goods or providing services to vtv5 trực tiếp bóng đá hôm nay buyer without vtv5 trực tiếp bóng đá hôm nay tax authority's code.

What is an unauthenticated e-invoice in Vietnam? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What are procedures for issuance of tax authority’s authentication code by tax authorities in Vietnam?

According to Article 90 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax administration 2019, vtv5 trực tiếp bóng đá hôm nay principles of creating, managing, and using e-invoices are specifically regulated as follows:

- When selling goods or providing services, vtv5 trực tiếp bóng đá hôm nay seller must create an e-invoice to deliver to vtv5 trực tiếp bóng đá hôm nay buyer in vtv5 trực tiếp bóng đá hôm nay standard data format and must complete vtv5 trực tiếp bóng đá hôm nay content as required by tax laws and accounting laws, regardless of vtv5 trực tiếp bóng đá hôm nay value of each sale or service provision.

- If vtv5 trực tiếp bóng đá hôm nay seller uses a cash register, they must register to use an e-invoice generated from a cash register connected for e-data transfer to vtv5 trực tiếp bóng đá hôm nay tax authority.

- vtv5 trực tiếp bóng đá hôm nay registration, administration, and use of e-invoices in conducting sales and service provision transactions must comply with vtv5 trực tiếp bóng đá hôm nay provisions of e-transaction laws, accounting laws, and tax laws.

- vtv5 trực tiếp bóng đá hôm nay assignment of vtv5 trực tiếp bóng đá hôm nay tax authority's code on e-invoices is based on vtv5 trực tiếp bóng đá hôm nay information created on vtv5 trực tiếp bóng đá hôm nay invoice by vtv5 trực tiếp bóng đá hôm nay enterprise, economic organization, other organization, business household, or individual business.

Enterprises, economic organizations, other organizations, business households, and individual businesses are responsible for vtv5 trực tiếp bóng đá hôm nay accuracy of vtv5 trực tiếp bóng đá hôm nay information on vtv5 trực tiếp bóng đá hôm nay invoice.

If vtv5 trực tiếp bóng đá hôm nay seller uses a cash register, they must register to use an e-invoice generated from a cash register connected for e-data transfer to vtv5 trực tiếp bóng đá hôm nay tax authority.

Thus,it can be seen that vtv5 trực tiếp bóng đá hôm nay assignment of vtv5 trực tiếp bóng đá hôm nay tax authority's code on e-invoices is based on vtv5 trực tiếp bóng đá hôm nay information created on vtv5 trực tiếp bóng đá hôm nay invoice by vtv5 trực tiếp bóng đá hôm nay enterprise.

What is vtv5 trực tiếp bóng đá hôm nay e-invoice database used for in Vietnam?

According to Article 93 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax administration 2019, vtv5 trực tiếp bóng đá hôm nay regulations on vtv5 trực tiếp bóng đá hôm nay e-invoice database are as follows:

- vtv5 trực tiếp bóng đá hôm nay tax authority is responsible for organizing, building, managing, and developing vtv5 trực tiếp bóng đá hôm nay database, technical infrastructure of vtv5 trực tiếp bóng đá hôm nay invoice information system; organizing vtv5 trực tiếp bóng đá hôm nay tasks of collecting, processing information, managing vtv5 trực tiếp bóng đá hôm nay invoice database, and ensuring vtv5 trực tiếp bóng đá hôm nay maintenance, operation, security, and safety of vtv5 trực tiếp bóng đá hôm nay invoice information system; building a standard format for invoices.

vtv5 trực tiếp bóng đá hôm nay e-invoice database is used to serve tax administration and provide e-invoice information to relevant organizations and individuals.

- Enterprises and economic organizations specified in Clause 2, Article 91 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax administration 2019that use e-invoices without a tax authority’s authentication code must provide e-invoice data according to vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Minister of Finance.

- vtv5 trực tiếp bóng đá hôm nay Ministry of Industry and Trade, vtv5 trực tiếp bóng đá hôm nay Ministry of Natural Resources and Environment, vtv5 trực tiếp bóng đá hôm nay Ministry of Public Security, vtv5 trực tiếp bóng đá hôm nay Ministry of Transport, vtv5 trực tiếp bóng đá hôm nay Ministry of Health, and other relevant authorities have vtv5 trực tiếp bóng đá hôm nay responsibility to connect and share necessary related information and data in their administration field with vtv5 trực tiếp bóng đá hôm nay Ministry of Finance to build vtv5 trực tiếp bóng đá hôm nay e-invoice database.

- When inspecting goods circulating in vtv5 trực tiếp bóng đá hôm nay market, if e-invoices are used, state agencies and competent authorities must access vtv5 trực tiếp bóng đá hôm nay tax authority's e-portal to look up information on e-invoices to meet administration requirements, not requiring a paper invoice.

Relevant agencies are responsible for using devices to access and look up e-invoice data.

- vtv5 trực tiếp bóng đá hôm nay Minister of Finance regulates vtv5 trực tiếp bóng đá hôm nay template, administration, and use of e-stamps; regulates vtv5 trực tiếp bóng đá hôm nay look-up, provision, use of e-invoice information; and regulates vtv5 trực tiếp bóng đá hôm nay provision of e-invoice information in cases where invoice data lookup is not possible due to incidents or natural disasters affecting Internet access.

When inspecting goods circulating in vtv5 trực tiếp bóng đá hôm nay market, if e-invoices are used, state agencies and competent authorities must access vtv5 trực tiếp bóng đá hôm nay tax authority's e-portal to look up information on e-invoices to meet administration requirements, without requiring a paper invoice.

Thus,it can be seen that vtv5 trực tiếp bóng đá hôm nay e-invoice database is used to serve tax administration and provide e-invoice information to relevant organizations and individuals.