What type of e-invoice is represented by form number 1 on trực tiếp bóng đá hôm nay euro e-invoice in Vietnam?
What type of e-invoice is represented by form number 1 on trực tiếp bóng đá hôm nay euro e-invoice in Vietnam?
Based on Point a, Clause 1, Article 4 of Circular 78/2021/TT-BTC, trực tiếp bóng đá hôm nay euro regulations are as follows:
Invoice Template Code, Invoice Code, Invoice Copy Name
1. e-Invoice
a) trực tiếp bóng đá hôm nay euro e-invoice template code is a digit, a natural number from 1 to 6, reflecting trực tiếp bóng đá hôm nay euro type of e-invoice as follows:
- Number 1: Reflects trực tiếp bóng đá hôm nay euro value-added e-invoice;
- Number 2: Reflects trực tiếp bóng đá hôm nay euro sales e-invoice;
- Number 3: Reflects trực tiếp bóng đá hôm nay euro public asset sales e-invoice;
- Number 4: Reflects trực tiếp bóng đá hôm nay euro national reserve sales e-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 hôm nay euro content of an e-invoice as regulated at Decree No. 123/2020/ND-CP;
- Number 6: Reflects e-documents used and managed like invoices including e-internal transfer notes, e-warehouse receipt notes for goods sent for agency sales.
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Therefore, trực tiếp bóng đá hôm nay euro e-invoice template code is a digit, a natural number, and when trực tiếp bóng đá hôm nay euro e-invoice has a template code of 1, it reflects trực tiếp bóng đá hôm nay euro type of value-added e-invoice.
What type of e-invoice is represented by form number 1 on trực tiếp bóng đá hôm nay euro e-invoice in Vietnam?
What are regulations on6-digit referance numbers ofe-invoice in Vietnam?
Based on Point b, Clause 1, Article 4 ofCircular 78/2021/TT-BTC, trực tiếp bóng đá hôm nay euro regulations are as follows:
- trực tiếp bóng đá hôm nay euro e-invoice code is a group of 6 characters comprising both letters and numbers that represent trực tiếp bóng đá hôm nay euro e-invoice code to reflect information about trực tiếp bóng đá hôm nay euro type of e-invoice with a tax agency code or a non-code invoice, trực tiếp bóng đá hôm nay euro invoice issuance year, and trực tiếp bóng đá hôm nay euro type of e-invoice being used. These 6 characters are defined as follows:
- trực tiếp bóng đá hôm nay euro first character is one (01) letter defined as C or K as follows: C represents an e-invoice with a tax agency code, K represents an e-invoice without a code;
- trực tiếp bóng đá hôm nay euro next two characters are two (02) Arabic numerals representing trực tiếp bóng đá hôm nay euro year of invoice issuance based on trực tiếp bóng đá hôm nay euro last 2 digits of trực tiếp bóng đá hôm nay euro calendar year. For example: If trực tiếp bóng đá hôm nay euro invoice issuance year is 2022, it is represented as number 22; if trực tiếp bóng đá hôm nay euro invoice issuance year is 2023, it is represented as number 23;
- trực tiếp bóng đá hôm nay euro next character is one (01) letter defined as T, D, L, M, N, B, G, H representing trực tiếp bóng đá hôm nay euro type of e-invoice being used, specifically:
+ Letter T: Applied to e-invoices registered for use with trực tiếp bóng đá hôm nay euro tax agency by enterprises, organizations, households, and individual businesses;
+ Letter D: Applied to invoices for sales of public assets and national reserve sales invoices or specific e-invoices not required to have certain criteria used by enterprises and organizations;
+ Letter L: Applied to e-invoices issued by tax agencies for each arising occasion;
+ Letter M: Applied to e-invoices generated from cash registers;
+ Letter N: Applied to e-internal transfer notes;
+ Letter B: Applied to e-warehouse receipt notes for goods sent for agency sales;
+ Letter G: Applied to e-stamps, tickets, or cards as value-added invoices;
+ Letter H: Applied to e-stamps, tickets, or cards as sales invoices.
- trực tiếp bóng đá hôm nay euro last two characters are letters determined by trực tiếp bóng đá hôm nay euro seller based on management needs. If multiple e-invoice templates are used within trực tiếp bóng đá hôm nay euro same invoice type, trực tiếp bóng đá hôm nay euro above two characters distinguish between different templates within trực tiếp bóng đá hôm nay euro same type. If there is no management need, it should be listed as YY;
- In trực tiếp bóng đá hôm nay euro manifest, trực tiếp bóng đá hôm nay euro e-invoice code and trực tiếp bóng đá hôm nay euro e-invoice template code are displayed on trực tiếp bóng đá hôm nay euro top right of trực tiếp bóng đá hôm nay euro invoice (or in an easily recognizable position);
- Example representations of trực tiếp bóng đá hôm nay euro characters of trực tiếp bóng đá hôm nay euro e-invoice template code and e-invoice code:
+ “1C22TAA” – is a value-added invoice with a tax agency code issued in 2022 and is an e-invoice registered for use with trực tiếp bóng đá hôm nay euro tax agency by enterprises or organizations;
+ “2C22TBB” – is a sales invoice with a tax agency code issued in 2022 and is an e-invoice registered for use by businesses, organizations, or individual businesses with trực tiếp bóng đá hôm nay euro tax agency;
+ “1C23LBB” – is a value-added invoice with a tax agency code issued in 2023 and is an e-invoice issued by tax agencies for each arising instance;
+ “1K23TYY” – is a value-added invoice type without a code issued in 2023 and is an e-invoice registered for use with trực tiếp bóng đá hôm nay euro tax agency by enterprises or organizations;
+ “1K22DAA” – is a value-added invoice type without a code issued in 2022 and is a specific e-invoice not required to have some mandatory criteria registered for use by enterprises or organizations;
+ “6K22NAB” – is an e-internal transfer note type without a code issued in 2022 registered by trực tiếp bóng đá hôm nay euro business with trực tiếp bóng đá hôm nay euro tax agency;
+ “6K22BAB” – is an e-warehouse receipt note for goods sent for agency sales type without a code issued in 2022 registered by trực tiếp bóng đá hôm nay euro business with trực tiếp bóng đá hôm nay euro tax agency.
Vietnam: How many types of invoices are there?
Based on Article 8 ofDecree 123/2020/ND-CP, trực tiếp bóng đá hôm nay euro regulations regarding trực tiếp bóng đá hôm nay euro current types of invoices are as follows:
Invoice Types
Invoices regulated in this Decree include trực tiếp bóng đá hôm nay euro following types:
1. Value-added invoice is designated for organizations declaring value-added tax by deducting trực tiếp bóng đá hôm nay euro method used for activities:
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2. Sales invoice is designated for organizations and individuals as follows:
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3. Public asset sales e-invoice is used when selling trực tiếp bóng đá hôm nay euro following assets:
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4. National reserve sales e-invoice is used when state reserve system agencies and units sell national reserve goods following trực tiếp bóng đá hôm nay euro law.
5. Other types of invoices, including:
a) Stamps, tickets, cards with form and content regulated in this Decree;
b) Air freight charge receipts; international transport charge receipts; bank service fee documents except for those specified in point a of this clause with form and content prepared according to international practices and related laws.
6. Documents printed, issued, used, and managed like invoices include internal transfer notes, warehouse receipt notes for goods sent for agency sales.
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Thus, there are currently 6 main types of invoices, including:
- Value-added invoices;
- Sales invoices;
- Public asset sales e-invoices;
- National reserve sales e-invoices;
- Other types of invoices including stamps, tickets, cards, freight charge receipts, transport fees, bank service fee documents;
- Documents printed, issued, used, and managed like invoices include internal transfer notes, warehouse receipt notes for goods sent for agency sales.
