What is trực tiếp bóng đá k+ first character of form number of sales invoices for organizations in non-tariff zones in Vietnam?
What is trực tiếp bóng đá k+ first character of form numberof sales invoices for organizations in non-tariff zones in Vietnam?
Based on Clause 2, Article 4 ofCircular 78/2021/TT-BTCregulations on trực tiếp bóng đá k+ symbols for invoices printed by trực tiếp bóng đá k+ Tax Department as follows:
Form number, reference number, names of copies of an invoice
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2. Invoices printed by trực tiếp bóng đá k+ Tax Department
a) trực tiếp bóng đá k+ symbol for trực tiếp bóng đá k+ invoice type printed by trực tiếp bóng đá k+ Tax Department is a group of 11 characters representing information on: name of invoice type, number of copies, serial number of trực tiếp bóng đá k+ model in an invoice type (an invoice type may have several models). Specifically:
- trực tiếp bóng đá k+ first six (06) characters represent trực tiếp bóng đá k+ name of trực tiếp bóng đá k+ invoice type:
+ 01GTKT: Value-added tax invoice;
+ 02GTTT: Sales invoice;
+ 07KPTQ: Sales invoice for organizations and individuals in non-tariff zones;
+ 03XKNB: Internal transport slip;
+ 04HGDL: Delivery note for goods consigned for sale by agents.
- One (01) subsequent character is a natural number 1, 2, 3 representing trực tiếp bóng đá k+ number of invoice copies;
- One (01) subsequent character is “/” for separation;
- trực tiếp bóng đá k+ next three (03) characters are trực tiếp bóng đá k+ serial number of trực tiếp bóng đá k+ model in an invoice type, starting from 001 up to a maximum of 999.
b) trực tiếp bóng đá k+ reference number printed by trực tiếp bóng đá k+ Tax Department is a group of 08 characters representing information on: trực tiếp bóng đá k+ Tax Department printing trực tiếp bóng đá k+ invoice; trực tiếp bóng đá k+ year trực tiếp bóng đá k+ invoice is printed; trực tiếp bóng đá k+ reference number determined by trực tiếp bóng đá k+ tax authority based on management needs. Specifically:
- trực tiếp bóng đá k+ first two (02) characters represent trực tiếp bóng đá k+ code of trực tiếp bóng đá k+ Tax Department printing trực tiếp bóng đá k+ invoice, determined according to Appendix I.A issued with this Circular;
- trực tiếp bóng đá k+ next two (02) characters are two letters from 20 uppercase letters of trực tiếp bóng đá k+ Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y representing trực tiếp bóng đá k+ reference number determined by trực tiếp bóng đá k+ tax authority based on management needs;
- One (01) subsequent character is “/” for separation;
- trực tiếp bóng đá k+ next three (03) characters include trực tiếp bóng đá k+ first two (02) characters being two Arabic numerals representing trực tiếp bóng đá k+ year trực tiếp bóng đá k+ Tax Department prints trực tiếp bóng đá k+ invoice, determined according to trực tiếp bóng đá k+ last 02 digits of trực tiếp bóng đá k+ calendar year, and one (01) character is trực tiếp bóng đá k+ letter P representing an invoice printed by trực tiếp bóng đá k+ Tax Department. For example: When trực tiếp bóng đá k+ Tax Department prints in 2022, it is presented as 22P; in 2023, it is shown as 23P;
- Example displaying trực tiếp bóng đá k+ character sets of trực tiếp bóng đá k+ invoice model symbol printed by trực tiếp bóng đá k+ Tax Department and trực tiếp bóng đá k+ reference number printed by trực tiếp bóng đá k+ Tax Department:
Invoice model symbol "01GTKT3/001", reference number "01AA/22P": is understood as sample number 001 of a value-added tax invoice with 3 copies printed by trực tiếp bóng đá k+ Hanoi Tax Department in 2022.
c) Invoices printed by trực tiếp bóng đá k+ Tax Department are trực tiếp bóng đá k+ sheets in trực tiếp bóng đá k+ same invoice number. Each invoice number has 3 copies as follows:
- Copy 1: Retain;
- Copy 2: Deliver to trực tiếp bóng đá k+ buyer;
- Copy 3: Internal.
d) trực tiếp bóng đá k+ symbol for trực tiếp bóng đá k+ invoice model as stamps, tickets, cards printed by trực tiếp bóng đá k+ Tax Department includes 03 characters to distinguish stamps, tickets, cards under value-added tax invoices or sales invoices as follows:
- Symbol 01/: for stamps, tickets, cards under value-added tax invoices;
- Symbol 02/: for stamps, tickets, cards under sales invoices.
Thus, according to trực tiếp bóng đá k+ above regulation, trực tiếp bóng đá k+ sales invoice for organizations in non-tariff zones has trực tiếp bóng đá k+ first character code as 07KPTQ.
What is trực tiếp bóng đá k+ first character of form number of sales invoices for organizations in non-tariff zones in Vietnam?(Image from trực tiếp bóng đá k+ Internet)
What is XML in e-invoice format in Vietnam?
According to Article 12 ofDecree 123/2020/ND-CPregulations are as follows:
E-invoice format
1. trực tiếp bóng đá k+ e-invoice format is trực tiếp bóng đá k+ technical standard specifying trực tiếp bóng đá k+ data type and data length of information fields used for transmitting, storing, and displaying e-invoices. trực tiếp bóng đá k+ e-invoice format uses XML (XML is trực tiếp bóng đá k+ abbreviation for trực tiếp bóng đá k+ English term "eXtensible Markup Language" created to share e-data between IT systems).
2. trực tiếp bóng đá k+ e-invoice format comprises two components: trực tiếp bóng đá k+ component containing e-invoice business data and trực tiếp bóng đá k+ component containing digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to trực tiếp bóng đá k+ tax authority code.
3. trực tiếp bóng đá k+ General Department of Taxation develops and publishes trực tiếp bóng đá k+ component containing e-invoice business data, trực tiếp bóng đá k+ component containing digital signature data, and provides tools to display trực tiếp bóng đá k+ contents of e-invoices according to trực tiếp bóng đá k+ regulations of this Decree.
4. Organizations and enterprises selling goods or providing services when transferring e-invoice data to trực tiếp bóng đá k+ tax authority by sending it directly must meet trực tiếp bóng đá k+ following requirements:
a) Connect to trực tiếp bóng đá k+ General Department of Taxation through a private lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.
b) Use Web Service or Message Queue (MQ) with encryption as a method to connect.
c) Use trực tiếp bóng đá k+ SOAP protocol to package and transmit data.
5. e-invoices must display accurately and completely all trực tiếp bóng đá k+ contents of trực tiếp bóng đá k+ invoice ensuring no misinterpretation to enable trực tiếp bóng đá k+ buyer to read it via e-means.
Thus,it can be seen that XML in trực tiếp bóng đá k+ e-invoice format is trực tiếp bóng đá k+ abbreviation for trực tiếp bóng đá k+ English term "eXtensible Markup Language" created to share e-data between IT systems.
What are requirements fororganizations selling goods when transferring e-invoice data directly to trực tiếp bóng đá k+ tax authority in Vietnam?
Based on Clause 4, Article 12 ofDecree 123/2020/ND-CPregulations are as follows:
e-invoice format
...
4. Organizations and enterprises selling goods or providing services when transferring e-invoice data to trực tiếp bóng đá k+ tax authority by sending it directly must meet trực tiếp bóng đá k+ following requirements:
a) Connect to trực tiếp bóng đá k+ General Department of Taxation through a private lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.
b) Use Web Service or Message Queue (MQ) with encryption as a method to connect.
c) Use trực tiếp bóng đá k+ SOAP protocol to package and transmit data.
5. e-invoices must display accurately and completely all trực tiếp bóng đá k+ contents of trực tiếp bóng đá k+ invoice ensuring no misinterpretation to enable trực tiếp bóng đá k+ buyer to read it via e-means.
Thus,according to trực tiếp bóng đá k+ above regulation, organizations selling goods when transferring e-invoice data directly to trực tiếp bóng đá k+ tax authority must meet trực tiếp bóng đá k+ following requirements:
[1]Connect to trực tiếp bóng đá k+ General Department of Taxation through a private lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.
[2]Use Web Service or Message Queue (MQ) with encryption as a method to connect.
[3]Use trực tiếp bóng đá k+ SOAP protocol to package and transmit data.
