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When is aretail invoice used in Vietnam?

Pursuant to Article 8 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Types of Invoices

Invoices stipulated in this Decree include trực tiếp bóng đá k+ following types:

1. Value-added tax invoices are assigned to organizations declaring value-added tax by trực tiếp bóng đá k+ deduction method, used for trực tiếp bóng đá k+ following activities:

a) Sale of goods, provision of domestic services;

b) International transport activities;

c) Export to non-tariff zones and cases considered equivalent to export;

d) Export of goods, provision of services abroad.

2. Sales invoices are for organizations and individuals as follows:

a) Organizations and individuals declaring and calculating value-added tax by trực tiếp bóng đá k+ direct method use them for trực tiếp bóng đá k+ following activities:

- Sale of goods, provision of domestic services;

- International transport activities;

- Export to non-tariff zones and cases considered equivalent to export;

- Export of goods, provision of services abroad.

b) Organizations and individuals in non-tariff zones when selling goods, providing services domestically and when selling goods, providing services between organizations and individuals within non-tariff zones, and exporting goods, providing services abroad, invoices must state "For organizations and individuals in non-tariff zones".

3. Electronic invoices for selling public assets are used when selling trực tiếp bóng đá k+ following assets:

a) Public assets at agencies, organizations, units (including state-owned housing);

b) Infrastructure assets;

c) Public assets assigned by trực tiếp bóng đá k+ State to enterprises for management not accounted as state capital in enterprises;

d) Project assets using state funds;

e) Assets established as state ownership;

f) Public assets collected as per decision by competent authority;

g) Materials and supplies recovered from trực tiếp bóng đá k+ handling of public assets.

4. Electronic invoices for selling national reserves used when agencies, units within trực tiếp bóng đá k+ national reserve system sell national reserves in accordance with trực tiếp bóng đá k+ law.

5. Other types of invoices, including:

a) Stamps, tickets, cards with form and content as prescribed in this Decree;

b) Air freight receipts; international transport service charge receipts; banking service charge receipts except where prescribed in point a of this clause with form and content established as per international practices and relevant laws.

6. Documents printed, issued, used and managed as invoices include internal transportation delivery notes, consignment notes for selling goods on commission.

7. trực tiếp bóng đá k+ Ministry of Finance provides guidance on invoice display templates for trực tiếp bóng đá k+ entities mentioned in Article 2 of this Decree for reference in implementation.

Thus, retail invoices are created when trực tiếp bóng đá k+ seller issues to trực tiếp bóng đá k+ buyer during trực tiếp bóng đá k+ transaction.

When is a retail invoice used in Vietnam?Does trực tiếp bóng đá k+ retail invoice include trực tiếp bóng đá k+ seller's TIN?(Image source: Internet)

Does trực tiếp bóng đá k+ retail invoice include trực tiếp bóng đá k+ seller's TIN in Vietnam?

Pursuant to Article 10 ofDecree 123/2020/ND-CP, which stipulates trực tiếp bóng đá k+ content of invoices as follows:

Contents of Invoices

1. Invoice name, invoice symbol, sample code symbol. Specifically as follows:

a) trực tiếp bóng đá k+ invoice name is trực tiếp bóng đá k+ name of each type of invoice specified in Article 8 of this Decree displayed on each invoice, such as: VALUE-ADDED TAX INVOICE, VALUE-ADDED TAX INVOICE WITH TAX REFUND DECLARATION, VALUE-ADDED TAX INVOICE WITH RECEIPT, SALES INVOICE, PUBLIC ASSET SALES INVOICE, STAMPS, TICKETS, CARDS, NATIONAL RESERVE SALES INVOICE.

b) Sample code symbol, invoice symbol are implemented as guided by trực tiếp bóng đá k+ Ministry of Finance.

2. Name of invoice copies applicable to invoices printed by trực tiếp bóng đá k+ tax authority as guided by trực tiếp bóng đá k+ Ministry of Finance.

3. Invoice number

a) Invoice number is trực tiếp bóng đá k+ serial number displayed on trực tiếp bóng đá k+ invoice when trực tiếp bóng đá k+ seller issues trực tiếp bóng đá k+ invoice. trực tiếp bóng đá k+ invoice number is written in Arabic numerals with a maximum of 8 digits, starting from number 1 on January 1st or trực tiếp bóng đá k+ date of beginning to use invoices and ending on December 31st each year with a maximum up to 99,999,999. Invoices are issued in continuous order from smallest to largest within a single invoice symbol and sample code symbol. For invoices printed by trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ invoice number is pre-printed on trực tiếp bóng đá k+ invoice and trực tiếp bóng đá k+ invoice buyer can use them all since purchase.

In trực tiếp bóng đá k+ case of business organizations having multiple sales locations or multiple locations concurrently using a type of electronic invoice with trực tiếp bóng đá k+ same symbol by random retrieval from an electronic invoice issuance system, invoices are issued in continuous order from smallest to largest according to trực tiếp bóng đá k+ time trực tiếp bóng đá k+ seller signs digitally or electronically on trực tiếp bóng đá k+ invoice.

b) In case trực tiếp bóng đá k+ invoice number is not issued according to trực tiếp bóng đá k+ stated principle, trực tiếp bóng đá k+ electronic invoice system must ensure an increasing principle over time, each invoice number must be issued and used only once and with a maximum of 8 digits.

4. Name, address, TIN of trực tiếp bóng đá k+ seller

On trực tiếp bóng đá k+ invoice, trực tiếp bóng đá k+ name, address, TIN of trực tiếp bóng đá k+ seller must be indicated according to trực tiếp bóng đá k+ name, address, TIN shown in trực tiếp bóng đá k+ enterprise registration certificate, branch operation registration certificate, business household registration certificate, taxpayer registration certificate, TIN notification, investment registration certificate, or cooperative registration certificate.

...

Thus, according to trực tiếp bóng đá k+ regulations, trực tiếp bóng đá k+ retail invoice must not only show trực tiếp bóng đá k+ seller's TIN but also trực tiếp bóng đá k+ name and address of trực tiếp bóng đá k+ seller according to trực tiếp bóng đá k+ information on trực tiếp bóng đá k+ enterprise registration certificate.

If a retail invoice has been issued but not yet delivered to trực tiếp bóng đá k+ buyer, is trực tiếp bóng đá k+ seller allowed to cross out trực tiếp bóng đá k+ copies if errors are found in Vietnam?

Pursuant to Article 26 ofDecree 123/2020/ND-CPwhich regulates trực tiếp bóng đá k+ handling of invoices purchased from trực tiếp bóng đá k+ tax agency that have been issued as follows:

Handling of Issued Invoices Purchased from trực tiếp bóng đá k+ Tax Agency

1. If an issued invoice has not been delivered to trực tiếp bóng đá k+ buyer, when errors are detected, trực tiếp bóng đá k+ seller may cross out trực tiếp bóng đá k+ copies and keep trực tiếp bóng đá k+ erroneous issued invoice number.

2. In case trực tiếp bóng đá k+ issued invoice has an error in trực tiếp bóng đá k+ buyer's name or address but trực tiếp bóng đá k+ buyer's TIN is correct, both parties shall prepare a memorandum for adjustment and no adjustment invoice is required.

3. In case an issued invoice has been delivered to trực tiếp bóng đá k+ buyer but goods or services have not yet been delivered, or if trực tiếp bóng đá k+ issued invoice has been delivered to trực tiếp bóng đá k+ buyer, but both seller and buyer have not declared tax, if an error is found, it must be canceled. trực tiếp bóng đá k+ seller and buyer shall prepare a memorandum to recover all copies of trực tiếp bóng đá k+ erroneous issued invoice. trực tiếp bóng đá k+ recovery memorandum must state clearly trực tiếp bóng đá k+ reason for invoice recovery. trực tiếp bóng đá k+ seller shall cross out trực tiếp bóng đá k+ copies, keep trực tiếp bóng đá k+ erroneous issued invoice, and re-issue a new correct invoice as per regulations.

4. In case an issued invoice has been delivered to trực tiếp bóng đá k+ buyer, goods or services have been delivered, and both seller and buyer have declared tax, but an error is later found, trực tiếp bóng đá k+ seller shall issue an adjustment invoice for trực tiếp bóng đá k+ error. This invoice should clearly state adjustments (increase, decrease) in goods quantity, sales price, value-added tax rate, or value-added tax amount for trực tiếp bóng đá k+ invoice number and symbol. Based on trực tiếp bóng đá k+ adjustment invoice, both seller and buyer shall adjust their reported sales revenue, purchase, output, and input tax. trực tiếp bóng đá k+ adjustment invoice must not contain negative (-) figures.

If trực tiếp bóng đá k+ seller and buyer have agreed to record trực tiếp bóng đá k+ error details before trực tiếp bóng đá k+ seller issues an adjustment invoice, both parties must prepare a memorandum noting trực tiếp bóng đá k+ error before trực tiếp bóng đá k+ seller issues trực tiếp bóng đá k+ adjustment invoice.

Thus, according to trực tiếp bóng đá k+ legal regulations, if a retail invoice has been issued but not yet delivered to trực tiếp bóng đá k+ buyer, and an error is found, trực tiếp bóng đá k+ seller has trực tiếp bóng đá k+ right to cross out trực tiếp bóng đá k+ copies.