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What is theretail invoicetemplate in Vietnam?
Currently, vtv2 trực tiếp bóng đá hôm nay law does not specify a format for retail invoices in Word file format.
Therefore, individuals and organizations acting as sellers can refer to vtv2 trực tiếp bóng đá hôm nay Word file template of vtv2 trực tiếp bóng đá hôm nay retail invoice below:
Download vtv2 trực tiếp bóng đá hôm nay retail invoice template Word:Download
What is vtv2 trực tiếp bóng đá hôm nay retail invoice template in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)
When shall retail invoice be used in Vietnam?
Currently, vtv2 trực tiếp bóng đá hôm nay existing law does not provide a specific definition for a retail invoice. However, in practice, this type of invoice is commonly used in transactions involving vtv2 trực tiếp bóng đá hôm nay sale of goods and services with small values. This type of invoice is often used in grocery stores, supermarkets, and restaurants. To be specific, based on Clause 2, Article 8 ofDecree 123/2020/ND-CP, it is stipulated as follows:
Types of Invoices
Invoices specified in this Decree include vtv2 trực tiếp bóng đá hôm nay following types:
- Value-added tax invoice is for organizations declaring VAT by vtv2 trực tiếp bóng đá hôm nay deduction method used in activities such as:
a) Sale of goods, provision of services domestically;
b) International transportation activities;
c) Export to free trade zones and other cases regarded as exports;
d) Export of goods and services abroad.
2. Sales invoice is for organizations and individuals such as:
a) Organizations and individuals declaring and calculating VAT by vtv2 trực tiếp bóng đá hôm nay direct method used in activities such as:
- Sale of goods, provision of services domestically;
- International transportation activities;
- Export to free trade zones and other cases regarded as exports;
- Export of goods and services abroad.
b) Organizations and individuals in vtv2 trực tiếp bóng đá hôm nay free trade zone upon selling goods, providing services domestically and when selling goods, providing services between organizations and individuals within vtv2 trực tiếp bóng đá hôm nay free trade zone and abroad, should clearly state "For organizations and individuals in vtv2 trực tiếp bóng đá hôm nay free trade zone" on vtv2 trực tiếp bóng đá hôm nay invoice.
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Thus, a retail invoice is a type of sales invoice used when vtv2 trực tiếp bóng đá hôm nay seller issues an accounting document to vtv2 trực tiếp bóng đá hôm nay buyer during transactions. This type of invoice often has little legal value and is not managed by tax authorities.
How to Store and Retain Invoices and Documents?
Based on Article 6 ofDecree 123/2020/ND-CP, it is stipulated as follows:
Storage and Management of Invoices and Documents
1. Invoices and documents must be preserved, retained ensuring:
a) Safety, security, integrity, completeness, without alteration throughout vtv2 trực tiếp bóng đá hôm nay storage duration;
b) Stored for vtv2 trực tiếp bóng đá hôm nay correct and sufficient period as stipulated by accounting law.
2. Electronic invoices and documents are stored using electronic means. Entities, organizations, and individuals may select and apply a form of protection and storage of electronic invoices and documents suitable to their activity characteristics and technological capabilities. Electronic invoices and documents must be ready to be printed or accessed when required.
3. Printed invoices by tax authorities, printed documents, or self-printed documents must be preserved and stored as follows:
a) Unissued invoices and documents are kept in storage according to document preservation policies having value.
b) Issued invoices and documents in accounting units are stored according to vtv2 trực tiếp bóng đá hôm nay regulations on storage and preservation of accounting documents.
c) Issued invoices and documents in organizations, households or individuals not being accounting units are stored and preserved as their personal assets.
Thus, vtv2 trực tiếp bóng đá hôm nay storage and management of invoices and documents are carried out as follows:
- Invoices and documents must be preserved and stored ensuring:
+ Safety, security, integrity, completeness, without alteration throughout vtv2 trực tiếp bóng đá hôm nay storage duration;
+ Stored for vtv2 trực tiếp bóng đá hôm nay correct and sufficient period as stipulated by accounting law.
- Electronic invoices and documents are stored using electronic means. Entities, organizations, and individuals may select and apply a form of protection and storage of electronic invoices and documents suitable to their activity characteristics and technological capabilities. Electronic invoices and documents must be ready to be printed or accessed when required.
- Printed invoices by tax authorities, printed documents, or self-printed documents must be preserved and stored as follows:
+ Unissued invoices and documents are kept in storage according to document preservation policies having value.
+ Issued invoices and documents in accounting units are stored according to vtv2 trực tiếp bóng đá hôm nay regulations on storage and preservation of accounting documents.
+ Issued invoices and documents in organizations, households or individuals not being accounting units are stored and preserved as their personal assets.