What is trực tiếp bóng đá việt nam hôm nay electronic VAT invoice format in Vietnam according to Circular 78?
What is trực tiếp bóng đá việt nam hôm nay format of trực tiếp bóng đá việt nam hôm nay electronic VAT invoicein Vietnam according to Circular 78?
Based on Appendix II issued together withCircular 78/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay format of trực tiếp bóng đá việt nam hôm nay electronic VAT invoice according to Circular 78 includes electronic VAT invoice templates referenced as No. 3 and No. 4 as follows:
- Reference Sample No. 3: electronic VAT invoice (used for certain specialized organizations, enterprises)
- Reference Sample No. 4: electronic VAT invoice (used for certain specialized organizations, enterprises paid in foreign currency)
MISSING SAMPLE NO. 6 AND NO. 7
What is trực tiếp bóng đá việt nam hôm nay electronic VAT invoice format in Vietnam according to Circular 78? (Image from trực tiếp bóng đá việt nam hôm nay Internet)
What are regulations onthe form number of trực tiếp bóng đá việt nam hôm nay e-invoice in Vietnam?
Based on Article 4 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay regulation of trực tiếp bóng đá việt nam hôm nay form number of trực tiếp bóng đá việt nam hôm nay e-invoice sample number is as follows:
* trực tiếp bóng đá việt nam hôm nay form number of trực tiếp bóng đá việt nam hôm nay e-invoice sample number is a character with a single natural number ranging from 1 to 6 to reflect trực tiếp bóng đá việt nam hôm nay type of e-invoice as follows:
- Number 1: Reflects trực tiếp bóng đá việt nam hôm nay type of electronic VAT invoice;
- Number 2: Reflects trực tiếp bóng đá việt nam hôm nay type of e-sales invoice;
- Number 3: Reflects trực tiếp bóng đá việt nam hôm nay type of e-public asset sales invoice;
- Number 4: Reflects trực tiếp bóng đá việt nam hôm nay type of e-national reserve sales invoice;
- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts or other e-documents that have trực tiếp bóng đá việt nam hôm nay contents of an e-invoice as per trực tiếp bóng đá việt nam hôm nay regulations in Decree No. 123/2020/ND-CP;
- Number 6: Reflects e-documents managed and used like invoices, including e-internal transport dispatch notes and e-agency conform numberment dispatch notes.
* trực tiếp bóng đá việt nam hôm nay form number of trực tiếp bóng đá việt nam hôm nay e-invoice is a group of 6 characters consisting of letters and numbers representing trực tiếp bóng đá việt nam hôm nay e-invoice code to reflect information about trực tiếp bóng đá việt nam hôm nay type of e-invoice with tax authority code or without code, trực tiếp bóng đá việt nam hôm nay year of invoice creation, trực tiếp bóng đá việt nam hôm nay type of e-invoice used. These six (06) characters are regulated as follows:
- trực tiếp bóng đá việt nam hôm nay first character is one (01) letter deform numberated as C or K as follows: C represents an e-invoice with a tax authority code, K represents an e-invoice without a code;
- trực tiếp bóng đá việt nam hôm nay next two characters are two (02) Arabic numerals representing trực tiếp bóng đá việt nam hôm nay year of e-invoice creation determined by trực tiếp bóng đá việt nam hôm nay last two digits of trực tiếp bóng đá việt nam hôm nay calendar year. For example: trực tiếp bóng đá việt nam hôm nay year of e-invoice creation is 2022, represented as 22; trực tiếp bóng đá việt nam hôm nay year of e-invoice creation is 2023, represented as 23;
- One subsequent character is one (01) letter deform numberated as T, D, L, M, N, B, G, H to represent trực tiếp bóng đá việt nam hôm nay type of e-invoice used specifically:
+ Letter T: Applied for e-invoices used by businesses, organizations, households, and individuals registered with trực tiếp bóng đá việt nam hôm nay tax authority;
+ Letter D: Applied for e-invoices for sales of public assets, national reserve sales, or specific e-invoices that do not necessarily require some criteria by businesses, organizations registered for use;
+ Letter L: Applied for e-invoices issued by trực tiếp bóng đá việt nam hôm nay tax authority per each occurrence;
+ Letter M: Applied for e-invoices generated from cash registers;
+ Letter N: Applied for e-internal transport dispatch notes;
+ Letter B: Applied for e-agency conform numberment dispatch notes;
+ Letter G: Applied for e-stamps, tickets, cards as value-added tax invoices;
+ Letter H: Applied for e-stamps, tickets, cards as sales invoices.
- trực tiếp bóng đá việt nam hôm nay last two characters are letters determined by trực tiếp bóng đá việt nam hôm nay seller based on management needs. If trực tiếp bóng đá việt nam hôm nay seller uses multiple e-invoice samples of trực tiếp bóng đá việt nam hôm nay same type, they use these two characters to distinguish different invoice types of trực tiếp bóng đá việt nam hôm nay same category. If there is no management need, they are set as YY;
- In trực tiếp bóng đá việt nam hôm nay display, trực tiếp bóng đá việt nam hôm nay e-invoice and sample number form number are shown at trực tiếp bóng đá việt nam hôm nay upper right corner of trực tiếp bóng đá việt nam hôm nay invoice (or in an easily recognizable position);
- Examples of e-invoice sample form number and invoice form number representation:
+ “1C22TAA” – is a value-added tax invoice with a tax authority code created in 2022 and is an e-invoice by business, organization registered with trực tiếp bóng đá việt nam hôm nay tax authority;
+ “2C22TBB” – is a sales invoice with a tax authority code created in 2022 and is an e-invoice by business, organization, household, individual registered with trực tiếp bóng đá việt nam hôm nay tax authority;
+ “1C23LBB” – is a value-added tax invoice with a tax authority code created in 2023 and issued by trực tiếp bóng đá việt nam hôm nay tax authority per each occurrence;
+ “1K23TYY” – is a value-added tax invoice without a code created in 2023 and is an e-invoice by business, organization registered with trực tiếp bóng đá việt nam hôm nay tax authority;
+ “1K22DAA” – is a value-added tax invoice without a code created in 2022, a specific e-invoice not required to have some mandatory criteria by business, organization registered for use;
+ “6K22NAB” – is an e-internal transport dispatch note without a code created in 2022 registered by trực tiếp bóng đá việt nam hôm nay business with trực tiếp bóng đá việt nam hôm nay tax authority;
+ “6K22BAB” – is an e-agency conform numberment dispatch note without a code created in 2022 registered by trực tiếp bóng đá việt nam hôm nay business with trực tiếp bóng đá việt nam hôm nay tax authority.
* Name, address, tax code of trực tiếp bóng đá việt nam hôm nay entrusted party regarding trực tiếp bóng đá việt nam hôm nay entrusted e-invoice.
What are regulations onapplication of e-invoices for individual businesses using e-invoices in Vietnam?
Based on Article 6 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay application of e-invoices for individual businesses using e-invoices is as follows:
- household businesses, individual businesses using e-invoices include:
+ household businesses, individual businesses paying taxes using trực tiếp bóng đá việt nam hôm nay declaration method must use e-invoices;
+ household businesses, individual businesses paying taxes using trực tiếp bóng đá việt nam hôm nay fixed method can request trực tiếp bóng đá việt nam hôm nay tax authority for separate issuance of e-invoices per each occurrence;
+ household businesses, individual businesses declaring taxes per each occurrence, if requested, are issued e-invoices separately per each occurrence by trực tiếp bóng đá việt nam hôm nay tax authority.
