What is trực tiếp bóng đá hôm nay authorization to issue e-invoices in Vietnam?

What isthe authorization to issue e-invoices in Vietnam?

Currently, trực tiếp bóng đá hôm nay law does not specifically define what authorization to issue e-invoices is. However, it can be understood as trực tiếp bóng đá hôm nay authorization given by one party (usually trực tiếp bóng đá hôm nay seller or service provider) to a third party to issue e-invoices on its behalf for sales and services activities and to send these e-invoices on its behalf.

According to point a, clause 1, Article 3 ofCircular 78/2021/TT-BTCas follows:

authorization to issue e-invoices

1. Principles of authorization for Issuing Invoices

a) A seller of goods, service provider which is an enterprise, economic organization, or another organization is entitled to delegate a third party that is related to trực tiếp bóng đá hôm nay seller and meets trực tiếp bóng đá hôm nay conditions to use e-invoices and is not subject to trực tiếp bóng đá hôm nay cases of discontinuance of e-invoice usage as stipulated in Article 16 of Decree No. 123/2020/ND-CP to issue e-invoices for trực tiếp bóng đá hôm nay sale of goods or services. trực tiếp bóng đá hôm nay linked relationship is determined in accordance with tax management law;

b) trực tiếp bóng đá hôm nay authorization must be documented in writing (contract or agreement) between trực tiếp bóng đá hôm nay delegator and trực tiếp bóng đá hôm nay delegatee;

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

d) e-invoices issued by authorized organizations can be e-invoices with or without tax authority codes and must display trực tiếp bóng đá hôm nay name, address, and tax code of both trực tiếp bóng đá hôm nay delegator and trực tiếp bóng đá hôm nay delegatee;

e) Both trực tiếp bóng đá hôm nay delegator and trực tiếp bóng đá hôm nay delegatee must publicly display trực tiếp bóng đá hôm nay authorization on their respective websites or announce it through public media so that buyers of goods and services are informed about trực tiếp bóng đá hôm nay authorization for invoice issuance. Upon trực tiếp bóng đá hôm nay expiration of trực tiếp bóng đá hôm nay authorization term or its premature termination as agreed between trực tiếp bóng đá hôm nay parties, trực tiếp bóng đá hôm nay delegator and delegatee must cancel trực tiếp bóng đá hôm nay listings, announcements on their websites, or make public announcements in trực tiếp bóng đá hôm nay media about trực tiếp bóng đá hôm nay authorization for invoice issuance;

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Thus, a seller of goods or service provider which is an enterprise, economic organization, or another organization has trực tiếp bóng đá hôm nay right to delegate a third party that is related to trực tiếp bóng đá hôm nay seller and meets trực tiếp bóng đá hôm nay conditions for using e-invoices and is not subject to trực tiếp bóng đá hôm nay cases of discontinuance of e-invoice usage as stipulated by law.

What is theauthorization to issue e-invoices in Vietnam?(Image from trực tiếp bóng đá hôm nay Internet)

What are contents of authorization contracts for issuing e-invoices to third parties in Vietnam?

Based on clause 2, Article 3 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá hôm nay authorization contract for issuing e-invoices must contain trực tiếp bóng đá hôm nay following information:

- Information of trực tiếp bóng đá hôm nay delegator and trực tiếp bóng đá hôm nay delegatee (name, address, tax code, digital certificate);

- Information about trực tiếp bóng đá hôm nay delegated e-invoice (invoice type, invoice symbol, form number);

- Purpose of trực tiếp bóng đá hôm nay authorization;

- Term of trực tiếp bóng đá hôm nay authorization;

- Payment method for trực tiếp bóng đá hôm nay delegated invoice (clearly indicating trực tiếp bóng đá hôm nay responsibility for payment of goods/services on trực tiếp bóng đá hôm nay delegated invoice);

Both trực tiếp bóng đá hôm nay delegator and trực tiếp bóng đá hôm nay delegatee are responsible for storing trực tiếp bóng đá hôm nay written authorization and must present it upon request by trực tiếp bóng đá hôm nay competent authority.

What are trực tiếp bóng đá hôm nay cases of suspension of use of e-invoices in Vietnam?

Based on clause 1, Article 16 ofDecree No. 123/2020/ND-CP, enterprises, economic organizations, other organizations, households, and individuals engaged in business activities must discontinue trực tiếp bóng đá hôm nay use of e-invoices with trực tiếp bóng đá hôm nay tax authority code and e-invoices without trực tiếp bóng đá hôm nay tax authority code if they fall into trực tiếp bóng đá hôm nay following categories:

- Enterprises, economic organizations, other organizations, households, individuals engaged in business activities terminate their tax code validity;

- Enterprises, economic organizations, other organizations, households, individuals engaged in business activities are identified and notified by trực tiếp bóng đá hôm nay tax authority as not operating at trực tiếp bóng đá hôm nay registered address;

- Enterprises, economic organizations, other organizations, households, individuals engaged in business activities notify trực tiếp bóng đá hôm nay competent state agency of suspension of business activities;

- Enterprises, economic organizations, other organizations, households, individuals engaged in business activities have tax authority notifications requiring trực tiếp bóng đá hôm nay discontinuance of e-invoice usage to enforce tax debt;

- Engaging in acts of using e-invoices for selling smuggled goods, prohibited goods, counterfeit goods, or infringing on intellectual property rights detected by competent authorities and notified to trực tiếp bóng đá hôm nay tax authority;

- Engaging in creating e-invoices for trực tiếp bóng đá hôm nay purpose of fraudulent sales of goods/services to misappropriate money from organizations or individuals detected by competent authorities and notified to trực tiếp bóng đá hôm nay tax authority;

- trực tiếp bóng đá hôm nay business registration agency or other competent state authority requires trực tiếp bóng đá hôm nay enterprise to temporarily cease business in conditional business sectors when it finds trực tiếp bóng đá hôm nay enterprise lacks sufficient legal business qualifications.

Note: Based on inspection results, if trực tiếp bóng đá hôm nay tax authority determines that an enterprise was established to conduct illegal purchase or use of e-invoices, or unlawfully use e-invoices to evade taxes, as regulated, trực tiếp bóng đá hôm nay tax authority will issue a decision to discontinue e-invoice usage; trực tiếp bóng đá hôm nay enterprise will be dealt with according to trực tiếp bóng đá hôm nay law.