Nội dung của bóng đá hôm nay trực tiếp điện tử phải bao gồm những gì? bóng đá hôm nay trực tiếp điện tử không nhất thiết có đầy đủ các nội

What must be included in an e-invoice in Vietnam?

Based on Article 10 ofDecree 123/2020/ND-CP, there are regulations on vtv5 trực tiếp bóng đá hôm nay contents of an e-invoice. Specifically:

(1) Invoice name, invoice symbol, invoice form symbol.

- vtv5 trực tiếp bóng đá hôm nay invoice name corresponds to each type of invoice specified in Article 8 of Decree123/2020/ND-CPand must appear on each invoice, such as: VALUE ADDED INVOICE, VALUE ADDED INVOICE WITH TAX REFUND DECLARATION, VALUE ADDED INVOICE WITH RECEIPT, SALES INVOICE, PUBLIC ASSET SALES INVOICE, STAMPS, TICKETS, CARDS, NATIONAL RESERVE SALES INVOICE.

- vtv5 trực tiếp bóng đá hôm nay invoice form symbol and invoice symbol are implemented according to vtv5 trực tiếp bóng đá hôm nay guidance of vtv5 trực tiếp bóng đá hôm nay Ministry of Finance.

(2) Invoice link name applied to invoices printed by tax offices according to vtv5 trực tiếp bóng đá hôm nay Ministry of Finance's guidance.

(3) Invoice number

- vtv5 trực tiếp bóng đá hôm nay invoice number is vtv5 trực tiếp bóng đá hôm nay sequential number displayed on vtv5 trực tiếp bóng đá hôm nay invoice when vtv5 trực tiếp bóng đá hôm nay seller creates vtv5 trực tiếp bóng đá hôm nay invoice. vtv5 trực tiếp bóng đá hôm nay invoice number is written using Arabic numerals with a maximum of 8 digits, starting at number 1 on January 1 or vtv5 trực tiếp bóng đá hôm nay start date of using vtv5 trực tiếp bóng đá hôm nay invoice and ending on December 31 each year, with a maximum of up to 99,999,999. Invoices are numbered continuously from small to large in vtv5 trực tiếp bóng đá hôm nay same invoice symbol and invoice form symbol. For invoices printed by tax offices, vtv5 trực tiếp bóng đá hôm nay invoice number is pre-printed and vtv5 trực tiếp bóng đá hôm nay buyer may use it until it is exhausted from purchase.

In cases where a business organization has multiple sales establishments or multiple establishments using vtv5 trực tiếp bóng đá hôm nay same type of e-invoice with vtv5 trực tiếp bóng đá hôm nay same symbol accessed randomly from an e-invoice issuance system, invoices are issued continuously from small to large numbers based on vtv5 trực tiếp bóng đá hôm nay time vtv5 trực tiếp bóng đá hôm nay seller signs digitally and electronically on vtv5 trực tiếp bóng đá hôm nay invoice.

- If vtv5 trực tiếp bóng đá hôm nay invoice number is not created according to vtv5 trực tiếp bóng đá hôm nay aforementioned principle, vtv5 trực tiếp bóng đá hôm nay e-invoicing system must ensure vtv5 trực tiếp bóng đá hôm nay principle of increasing over time, with each invoice number only used once and containing a maximum of 8 digits.

(4) Name, address, and tax code of vtv5 trực tiếp bóng đá hôm nay seller

vtv5 trực tiếp bóng đá hôm nay invoice must show vtv5 trực tiếp bóng đá hôm nay name, address, and tax code of vtv5 trực tiếp bóng đá hôm nay seller as per vtv5 trực tiếp bóng đá hôm nay name, address, and tax code recorded on vtv5 trực tiếp bóng đá hôm nay business registration certificate, branch operation registration certificate, business household registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, and cooperative registration certificate.

(5) Name, address, and tax code of vtv5 trực tiếp bóng đá hôm nay buyer

- If vtv5 trực tiếp bóng đá hôm nay buyer is a business establishment with a tax code, vtv5 trực tiếp bóng đá hôm nay name, address, and tax code of vtv5 trực tiếp bóng đá hôm nay buyer reflected on vtv5 trực tiếp bóng đá hôm nay invoice must accurately follow vtv5 trực tiếp bóng đá hôm nay business registration certificate, branch operation registration certificate, business household registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, and cooperative registration certificate.

If vtv5 trực tiếp bóng đá hôm nay buyer's name and address are too long, vtv5 trực tiếp bóng đá hôm nay seller is allowed to abbreviate some common nouns on vtv5 trực tiếp bóng đá hôm nay invoice, like "Ward" to "W", "District" to "D", "City" to "CT", "Vietnam" to "VN", or "Joint Stock" to "JS", "Limited Liability" to "LLC", and so forth, but must ensure to include vtv5 trực tiếp bóng đá hôm nay full house number, street name, ward, commune, district, city to accurately determine vtv5 trực tiếp bóng đá hôm nay enterprise's name, address and conform to vtv5 trực tiếp bóng đá hôm nay business registration, taxpayer registration of vtv5 trực tiếp bóng đá hôm nay enterprise.

- If vtv5 trực tiếp bóng đá hôm nay buyer does not have a tax code, vtv5 trực tiếp bóng đá hôm nay invoice does not need to display vtv5 trực tiếp bóng đá hôm nay buyer's tax code. In certain cases of selling goods, providing specific services to individual consumers as specified in Clause 14 of this Article, it is not required to show vtv5 trực tiếp bóng đá hôm nay buyer’s name and address on vtv5 trực tiếp bóng đá hôm nay invoice.

- If selling goods or providing services to foreign customers in Vietnam, vtv5 trực tiếp bóng đá hôm nay information about vtv5 trực tiếp bóng đá hôm nay buyer's address can be replaced with information about vtv5 trực tiếp bóng đá hôm nay foreign customer’s passport or entry document number and nationality.

(6) Name, unit, quantity, unit price of goods, services; total pre-tax amount, VAT rate, total VAT amount per VAT rate, total collective VAT, total payment amount including VAT.

- Name, unit, quantity, unit price of goods, services

+ Product name, service: vtv5 trực tiếp bóng đá hôm nay invoice must show vtv5 trực tiếp bóng đá hôm nay product, service name in Vietnamese. If selling goods with multiple types, vtv5 trực tiếp bóng đá hôm nay product name must be detailed to each type (e.g., Samsung phone, Nokia phone…).

+ If vtv5 trực tiếp bóng đá hôm nay goods must be registered for use or ownership rights, vtv5 trực tiếp bóng đá hôm nay invoice must show specific codes or distinctive symbols of vtv5 trực tiếp bóng đá hôm nay goods that law requires when registering.

If there is a need to include foreign language text, it must be placed to vtv5 trực tiếp bóng đá hôm nay right in parentheses or directly below vtv5 trực tiếp bóng đá hôm nay Vietnamese line with a smaller font size than Vietnamese text. If vtv5 trực tiếp bóng đá hôm nay goods or services are transacted with a code requirement, vtv5 trực tiếp bóng đá hôm nay invoice must include both name and code.

+ Unit: vtv5 trực tiếp bóng đá hôm nay seller determines vtv5 trực tiếp bóng đá hôm nay measurement unit name on vtv5 trực tiếp bóng đá hôm nay invoice based on vtv5 trực tiếp bóng đá hôm nay characteristics and features of products. Services do not necessarily require a “unit” field; vtv5 trực tiếp bóng đá hôm nay unit is determined per service provision occasion and service content.

+ Quantity of goods, services: vtv5 trực tiếp bóng đá hôm nay seller records vtv5 trực tiếp bóng đá hôm nay quantity in Arabic numerals according to vtv5 trực tiếp bóng đá hôm nay units listed above. Special services and items such as electricity, water, telecommunications, IT services, broadcasting, postal services, banking, securities, insurance are sold on a fixed period. For these services, vtv5 trực tiếp bóng đá hôm nay invoice must specify vtv5 trực tiếp bóng đá hôm nay period for vtv5 trực tiếp bóng đá hôm nay goods or services supplied. For services issued on an accrual basis, a list can accompany vtv5 trực tiếp bóng đá hôm nay invoice to detail all sold goods and services, maintained along with vtv5 trực tiếp bóng đá hôm nay invoice for inspection purposes.

vtv5 trực tiếp bóng đá hôm nay invoice should specify "accompanied by list no., dated... Month... year...". vtv5 trực tiếp bóng đá hôm nay list must include vtv5 trực tiếp bóng đá hôm nay seller's name, tax code, and address, product name, services, quantity, unit price, total amount, issuance date, and name and signature of vtv5 trực tiếp bóng đá hôm nay issuer. If vtv5 trực tiếp bóng đá hôm nay seller pays VAT by deduction method, vtv5 trực tiếp bóng đá hôm nay list must have "VAT rate" and "VAT amount" fields. vtv5 trực tiếp bóng đá hôm nay total payment must match vtv5 trực tiếp bóng đá hôm nay amount on vtv5 trực tiếp bóng đá hôm nay VAT invoice. Goods or services on vtv5 trực tiếp bóng đá hôm nay list follow vtv5 trực tiếp bóng đá hôm nay order of sale within vtv5 trực tiếp bóng đá hôm nay day. vtv5 trực tiếp bóng đá hôm nay list must specify "accompanied by invoice No dated… Month... year...".

+ Unit price of goods, services: vtv5 trực tiếp bóng đá hôm nay seller records vtv5 trực tiếp bóng đá hôm nay unit price based on vtv5 trực tiếp bóng đá hôm nay measurement unit listed above. In cases where lists accompany vtv5 trực tiếp bóng đá hôm nay invoice to enumerate goods, services sold, vtv5 trực tiếp bóng đá hôm nay invoice does not need to list vtv5 trực tiếp bóng đá hôm nay unit price.

- VAT rate: VAT rate on vtv5 trực tiếp bóng đá hôm nay invoice reflects vtv5 trực tiếp bóng đá hôm nay VAT rate corresponding to each type of goods, services according to vtv5 trực tiếp bóng đá hôm nay law on value-added tax.

- vtv5 trực tiếp bóng đá hôm nay pre-tax total amount, collective VAT, total VAT amount for each rate, overall VAT, total payment amount including VAT are shown in Vietnamese dong using Arabic numerals, except when foreign currency sales are not converted to Vietnamese dong; it is shown in original currency.

- vtv5 trực tiếp bóng đá hôm nay total amount on vtv5 trực tiếp bóng đá hôm nay invoice is reflected in Vietnamese dong in Arabic numerals and in Vietnamese words, except when foreign currency sales are not converted to Vietnamese dong, where vtv5 trực tiếp bóng đá hôm nay total is shown in original currency and foreign words.

- If a business applies a trade discount or promotion under law, vtv5 trực tiếp bóng đá hôm nay trade discount or promotion must be clearly shown on vtv5 trực tiếp bóng đá hôm nay invoice. Determining vtv5 trực tiếp bóng đá hôm nay taxable value-added amount (pre-tax total) with a trade discount or promotion follows vtv5 trực tiếp bóng đá hôm nay law on VAT.

- For air transport enterprises using ticketing systems per international practice, services fees on transport documents (system management fee, voucher exchange fee, and other fees) and pass-through airport service fees of air transport enterprises (such as passenger service fees, security screening fees, and other kinds) listed on invoices reflect vtv5 trực tiếp bóng đá hôm nay payment including VAT. Aviation businesses may round numbers to vtv5 trực tiếp bóng đá hôm nay nearest thousand for amounts on transport documents as per vtv5 trực tiếp bóng đá hôm nay International Air Transport Association (IATA) regulations.

(7) Seller's signature, buyer's signature

- For invoices printed by vtv5 trực tiếp bóng đá hôm nay tax authority, invoices must have vtv5 trực tiếp bóng đá hôm nay seller's signature, seller's seal (if any), and buyer's signature (if any).

- For e-invoices:

If vtv5 trực tiếp bóng đá hôm nay seller is an enterprise or organization, vtv5 trực tiếp bóng đá hôm nay seller's digital signature on vtv5 trực tiếp bóng đá hôm nay invoice is vtv5 trực tiếp bóng đá hôm nay enterprise or organization's digital signature; if vtv5 trực tiếp bóng đá hôm nay seller is an individual, vtv5 trực tiếp bóng đá hôm nay individual or authorized person's digital signature is used.

If e-invoices do not necessarily include vtv5 trực tiếp bóng đá hôm nay seller's and buyer's digital signatures as regulated in Clause 14 of this Article.

- vtv5 trực tiếp bóng đá hôm nay time of invoice issuance is per vtv5 trực tiếp bóng đá hôm nay instructions in Article 9 of this Decree, displayed in vtv5 trực tiếp bóng đá hôm nay date, month, year format of vtv5 trực tiếp bóng đá hôm nay Gregorian calendar.

(9) Time of digital signing on e-invoices

vtv5 trực tiếp bóng đá hôm nay digital signing time on e-invoices is when vtv5 trực tiếp bóng đá hôm nay seller and buyer use vtv5 trực tiếp bóng đá hôm nay digital signature on vtv5 trực tiếp bóng đá hôm nay e-invoice displayed in vtv5 trực tiếp bóng đá hôm nay date, month, year format of vtv5 trực tiếp bóng đá hôm nay Gregorian calendar. If an established e-invoice has a signing time different from vtv5 trực tiếp bóng đá hôm nay invoice issuance time, vtv5 trực tiếp bóng đá hôm nay tax declaration time is vtv5 trực tiếp bóng đá hôm nay invoice issuance time.

(10) Tax authority code for e-invoices

vtv5 trực tiếp bóng đá hôm nay tax authority code is regulated in Clause 2, Article 3 ofDecree 123/2020/ND-CP.

(11) Fees, charges belonging to vtv5 trực tiếp bóng đá hôm nay state budget, trade discounts, promotions (if any) as guided in point e clause 6 of this Article and other related contents (if any).

(12) Name, tax code of vtv5 trực tiếp bóng đá hôm nay printing organization for invoices printed by vtv5 trực tiếp bóng đá hôm nay tax authority.

(13) Written language, numbers, and currency displayed on vtv5 trực tiếp bóng đá hôm nay invoice

- vtv5 trực tiếp bóng đá hôm nay written language displayed on vtv5 trực tiếp bóng đá hôm nay invoice is in Vietnamese. If there is a need to include foreign language text, it must be placed to vtv5 trực tiếp bóng đá hôm nay right in parentheses or directly below vtv5 trực tiếp bóng đá hôm nay Vietnamese line with a smaller font size than Vietnamese text. If vtv5 trực tiếp bóng đá hôm nay invoice text is in Vietnamese without diacritics, vtv5 trực tiếp bóng đá hôm nay text must not lead to a misunderstanding of vtv5 trực tiếp bóng đá hôm nay invoice content.

- vtv5 trực tiếp bóng đá hôm nay numbers displayed on vtv5 trực tiếp bóng đá hôm nay invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. Sellers can choose: after vtv5 trực tiếp bóng đá hôm nay thousand, million, billion, trillion, and so on, a period (.) is added, if there are numbers after vtv5 trực tiếp bóng đá hôm nay unit number a comma (,) is used, or using a comma (,) after vtv5 trực tiếp bóng đá hôm nay thousand, million, billion, trillion, and so on and using a period (.) after vtv5 trực tiếp bóng đá hôm nay unit number on accounting documents.

- Currency on vtv5 trực tiếp bóng đá hôm nay invoice is in Vietnamese Dong, nation symbolized “đ”.

+ If an economic, financial transaction arises in foreign currency under foreign exchange laws, then unit prices, total amounts, VAT total per rate, VAT total, collective payment amount are recorded in foreign currency, currency unit showing vtv5 trực tiếp bóng đá hôm nay foreign currency name. vtv5 trực tiếp bóng đá hôm nay seller also indicates on vtv5 trực tiếp bóng đá hôm nay invoice vtv5 trực tiếp bóng đá hôm nay exchange rate between foreign currency and Vietnamese Dong according to vtv5 trực tiếp bóng đá hôm nay tax management laws and instructional documents.

+ Foreign currency symbols follow international standards (e.g., 13,800.25 USD - Thirteen thousand eight hundred US dollars and twenty-five cents, e.g., 5,000.50 EUR- Five thousand euros and fifty cents).

+ If selling goods arising in foreign currency under foreign exchange laws and taxes are payable in foreign currency, vtv5 trực tiếp bóng đá hôm nay total payment amount shown on vtv5 trực tiếp bóng đá hôm nay invoice is in foreign currency, no conversion to Vietnamese Dong is required.

(14) Other content on vtv5 trực tiếp bóng đá hôm nay invoice

Besides vtv5 trực tiếp bóng đá hôm nay contents from clause 1 to clause 13 of this Article, enterprises, organizations, households, and individual businesses can add information about logos or symbols to express vtv5 trực tiếp bóng đá hôm nay brand or images representing vtv5 trực tiếp bóng đá hôm nay seller. Depending on vtv5 trực tiếp bóng đá hôm nay characteristics, nature of vtv5 trực tiếp bóng đá hôm nay transaction, and management needs, vtv5 trực tiếp bóng đá hôm nay invoice can display information about vtv5 trực tiếp bóng đá hôm nay sales contract, transportation order, customer code, and other information.(15) Content of Public Asset Sales Invoice

Follow vtv5 trực tiếp bóng đá hôm nay guidelines for preparing public asset sales invoices according to Form 08/TSC-HD issued withDecree No. 151/2017/ND-CPdated December 26, 2017, by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, detailing some provisions of vtv5 trực tiếp bóng đá hôm nay Law on Management and Use of Public Assets.

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

Vietnam: Whendoes an e-invoice not need to include all contents?

Based on Clause 14, Article 10 ofDecree 123/2020/ND-CP, there are provisions for cases where e-invoices do not need to include all contents:

- An e-invoice does not necessarily have to include vtv5 trực tiếp bóng đá hôm nay buyer's digital signature (including cases where an e-invoice is issued for selling goods or providing services to foreign customers). If vtv5 trực tiếp bóng đá hôm nay buyer is a business entity, and both vtv5 trực tiếp bóng đá hôm nay buyer and seller have an agreement on vtv5 trực tiếp bóng đá hôm nay buyer's capability to digitally sign vtv5 trực tiếp bóng đá hôm nay invoice, vtv5 trực tiếp bóng đá hôm nay e-invoice should contain vtv5 trực tiếp bóng đá hôm nay digital signatures of both vtv5 trực tiếp bóng đá hôm nay buyer and seller as per vtv5 trực tiếp bóng đá hôm nay agreement between both parties.

- For e-invoices issued by tax authorities for each transaction, it is not necessary to have vtv5 trực tiếp bóng đá hôm nay digital signature of vtv5 trực tiếp bóng đá hôm nay seller or buyer.

- For e-invoices for sales at supermarkets or shopping centers where vtv5 trực tiếp bóng đá hôm nay buyer is an individual who doesn't conduct business, vtv5 trực tiếp bóng đá hôm nay invoice does not necessarily need to have vtv5 trực tiếp bóng đá hôm nay buyer's name, address, or tax code.

For e-invoices for selling fuel to individual non-business customers, it's not necessary to include invoice name, invoice template symbol, invoice number, buyer's name, address, tax code, buyer's digital signature, seller's digital signature, or value-added tax rate.

- For e-invoices that are stamps, tickets, cards, it's not necessary to have vtv5 trực tiếp bóng đá hôm nay seller's digital signature (except for stamps, tickets, cards with a tax authority-issued code), buyer information (name, address, tax code), tax amount, or value-added tax rate. If e-stamps, tickets, or cards have a predefined denomination, it's not necessary to include unit of measure, quantity, or unit price.

- For e-documents for air transport services issued via vtv5 trực tiếp bóng đá hôm nay website and e-commerce system according to international customs for non-business individual buyers and identified as e-invoices, it is not necessary to have vtv5 trực tiếp bóng đá hôm nay invoice code, invoice template symbol, invoice serial number, value-added tax rate, buyer's tax code, address, or seller's digital signature.

If a business entity or non-business organization purchases air transport services through a website and e-commerce system as per international customs for its individual employees, these documents are not considered e-invoices. Business enterprises must issue complete e-invoices according to regulations for vtv5 trực tiếp bóng đá hôm nay organization with individuals using air transport services.

- For construction and installation activities or selling built houses with payment collected according to contract progress, it is not necessary for vtv5 trực tiếp bóng đá hôm nay invoice to include unit of measure, quantity, or unit price.

- For internal transfer slips for goods to agents, internal transfer slips must show information like vtv5 trực tiếp bóng đá hôm nay internal transfer order, goods receiver, goods issuer, warehouse location, and transport method. Specifically: vtv5 trực tiếp bóng đá hôm nay buyer's name shows vtv5 trực tiếp bóng đá hôm nay goods receiver, vtv5 trực tiếp bóng đá hôm nay buyer's address shows vtv5 trực tiếp bóng đá hôm nay warehouse receiving location; vtv5 trực tiếp bóng đá hôm nay seller's name shows vtv5 trực tiếp bóng đá hôm nay goods issuer, vtv5 trực tiếp bóng đá hôm nay seller's address shows vtv5 trực tiếp bóng đá hôm nay warehouse dispatch location and transport method; tax amount, tax rate, total payment are not shown.

For goods transfer slips sent for consignment at agents, slips must show contract information, transporter, transport method, dispatch location, reception location, product name, unit, quantity, unit price, and total amount. Specifically: indicate vtv5 trực tiếp bóng đá hôm nay contract number, signing date between organizations or individuals; vtv5 trực tiếp bóng đá hôm nay full name of vtv5 trực tiếp bóng đá hôm nay transporter, transport contract (if any), seller's address shows vtv5 trực tiếp bóng đá hôm nay dispatch warehouse location.

- Invoices for Interline payments between airlines formed according to vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay International Air Transport Association do not necessarily need invoice symbols, invoice template symbols, buyer's name, address, tax code, buyer's digital signature, unit of measure, quantity, unit price.

- For invoices issued by an airline company to an agent based on reconciled reports and summary tables, it is not necessary for vtv5 trực tiếp bóng đá hôm nay invoices to include unit prices.

- For products, services of defense and security enterprises serving national defense security activities as regulated by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, it is not necessary for vtv5 trực tiếp bóng đá hôm nay invoice to include unit of measure, quantity, unit price; vtv5 trực tiếp bóng đá hôm nay name of goods and services section states supply of goods and services as per vtv5 trực tiếp bóng đá hôm nay contract signed between parties.

What are regulations on conversion of e-invoices to paper invoices in Vietnam?

Based on Article 7 ofDecree 123/2020/ND-CP, regulations on converting e-invoices to paper invoices are specified as follows:

- A legal e-invoice or e-document can be converted into a paper invoice or document when there is a necessity for arising economic and financial transactions or at vtv5 trực tiếp bóng đá hôm nay request of tax management agencies, audit, inspection, and investigation authorities and in accordance with vtv5 trực tiếp bóng đá hôm nay law on inspection and investigation.

- vtv5 trực tiếp bóng đá hôm nay conversion from e-invoices or documents to paper invoices or documents must ensure consistency between vtv5 trực tiếp bóng đá hôm nay content of e-invoices or documents and vtv5 trực tiếp bóng đá hôm nay paper invoices or documents after conversion.

- When e-invoices or documents are converted into paper invoices or documents, such paper invoices or documents are only valid for record keeping to follow vtv5 trực tiếp bóng đá hôm nay accounting law, e-transaction law, and are not effective for transactions or payments, except in instances where invoices are generated from cash registers connected with vtv5 trực tiếp bóng đá hôm nay e-data system to vtv5 trực tiếp bóng đá hôm nay tax authorities as stated in this Decree.