When is lịch trực tiếp bóng đá hôm nay invoicing time for retailing of oil and gas in Vietnam?

When is lịch trực tiếp bóng đá hôm nay invoicing time for retailing of oil and gas in Vietnam?

Based on point i, clause 4, Article 9 ofDecree 123/2020/ND-CPstipulates:

lịch trực tiếp bóng đá hôm nay invoicing time

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4. lịch trực tiếp bóng đá hôm nay invoicing time for certain specific cases is as follows:

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h) For lịch trực tiếp bóng đá hôm nay sale of electricity by power generation companies on lịch trực tiếp bóng đá hôm nay electricity market, lịch trực tiếp bóng đá hôm nay timing of e-invoice issuance is determined based on lịch trực tiếp bóng đá hôm nay time of account reconciliation of payment data between lịch trực tiếp bóng đá hôm nay system operation unit and lịch trực tiếp bóng đá hôm nay electricity market, lịch trực tiếp bóng đá hôm nay power generation unit, and lịch trực tiếp bóng đá hôm nay electricity purchasing unit according to regulations of lịch trực tiếp bóng đá hôm nay Ministry of Industry and Trade or lịch trực tiếp bóng đá hôm nay power purchase agreement guided and approved by lịch trực tiếp bóng đá hôm nay Ministry of Industry and Trade but no later than lịch trực tiếp bóng đá hôm nay last day of lịch trực tiếp bóng đá hôm nay tax declaration and payment period for lịch trực tiếp bóng đá hôm nay month incurring tax obligations in accordance with tax laws. For activities of electricity sale by power generation companies with guarantees from lịch trực tiếp bóng đá hôm nay Government of Vietnam concerning payment timing, lịch trực tiếp bóng đá hôm nay e-invoice issuance timing is based on lịch trực tiếp bóng đá hôm nay guarantee of lịch trực tiếp bóng đá hôm nay Government of Vietnam, guidance, and approval of lịch trực tiếp bóng đá hôm nay Ministry of Industry and Trade, and lịch trực tiếp bóng đá hôm nay power purchase contracts signed between lịch trực tiếp bóng đá hôm nay electricity buyer and seller.

i) lịch trực tiếp bóng đá hôm nay timing of issuing e-invoices for retailing of oil and gas at retail stores to customers is lịch trực tiếp bóng đá hôm nay completion time of each fuel sale. lịch trực tiếp bóng đá hôm nay seller must ensure full storage of e-invoices for cases of retailing of oil and gas to non-business individuals, business individuals, and ensure retrievability when requested by competent authorities.

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lịch trực tiếp bóng đá hôm nay invoicing time for retailing of oil and gas for customers is lịch trực tiếp bóng đá hôm nay completion time of each sale.

Sellers are required to ensure complete storage of e-invoices for sales to non-business individuals, business individuals, and ensure retrievability when requested by competent authorities.

When is lịch trực tiếp bóng đá hôm nay invoicing time for retailing of oil and gas in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)

Principles for issuing, managing, using e-invoices in Vietnam

lịch trực tiếp bóng đá hôm nay principles for issuing, managing, and using e-invoices are stipulated in Article 90 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019as follows:

- When selling goods or providing services, lịch trực tiếp bóng đá hôm nay seller must issue e-invoices to lịch trực tiếp bóng đá hôm nay buyer in standard data format and must include all required information as prescribed by tax laws and accounting laws, regardless of lịch trực tiếp bóng đá hôm nay value of each sale or service provision.

- In cases where lịch trực tiếp bóng đá hôm nay seller uses a cash register, lịch trực tiếp bóng đá hôm nay seller registers to use e-invoices created from lịch trực tiếp bóng đá hôm nay cash register that connects to send e-data to lịch trực tiếp bóng đá hôm nay tax authority.

- lịch trực tiếp bóng đá hôm nay registration, management, and use of e-invoices in transactions of selling goods or providing services must comply with lịch trực tiếp bóng đá hôm nay regulations of e-transactions laws, accounting laws, and tax laws.

- lịch trực tiếp bóng đá hôm nay tax authority's code on e-invoices is based on information from enterprises, economic organizations, other organizations, business households, and business individuals recorded on lịch trực tiếp bóng đá hôm nay invoice. Enterprises, economic organizations, other organizations, business households, and business individuals are responsible for lịch trực tiếp bóng đá hôm nay accuracy of lịch trực tiếp bóng đá hôm nay information on lịch trực tiếp bóng đá hôm nay invoice.

Regulations on applying e-invoices for retailing of oil and gas in Vietnam

Pursuant to Article 91 of lịch trực tiếp bóng đá hôm nayLaw on Tax Administration 2019as follows:

Application of e-Invoices When Selling Goods, Providing Services

1. Enterprises, economic organizations use e-invoices with lịch trực tiếp bóng đá hôm nay tax authority's code when selling goods or providing services irrespective of lịch trực tiếp bóng đá hôm nay value of each sale or service provision, except for lịch trực tiếp bóng đá hôm nay cases specified in clause 2 and clause 4 of this Article.

2. Enterprises operating in sectors such as electricity, fuel, telecommunications, clean water, financial credit, insurance, health, e-commerce, supermarket trade, commerce, air transport, road, rail, sea, and waterway transport, and enterprises, economic organizations that have transacted or will transact with tax authorities by e-means, have IT infrastructure, accounting software, e-invoice software capable of creating, retrieving e-invoices, storing e-invoice data as required and ensure lịch trực tiếp bóng đá hôm nay transmission of e-invoice data to buyers and tax authorities, may use e-invoices without lịch trực tiếp bóng đá hôm nay tax authority's code when selling goods or providing services regardless of lịch trực tiếp bóng đá hôm nay value of each sale or service provision, except for high tax risk cases as prescribed by lịch trực tiếp bóng đá hôm nay Minister of Finance and cases registered for use of e-invoices with lịch trực tiếp bóng đá hôm nay tax authority's code.

3. Business households and individuals specified in clause 5 Article 51 of this Law and cases where revenue can be determined when selling goods, services use e-invoices with lịch trực tiếp bóng đá hôm nay tax authority's code when selling goods or providing services.

4. Business households and individuals that do not meet lịch trực tiếp bóng đá hôm nay conditions for using e-invoices with lịch trực tiếp bóng đá hôm nay tax authority's code as specified in clause 1 and clause 3 of this Article but need invoices for customers or enterprises, economic organizations, and other organizations approved by lịch trực tiếp bóng đá hôm nay tax authority to grant e-invoices for customers will be issued e-invoices with a code by lịch trực tiếp bóng đá hôm nay tax authority upon each occurrence and must declare tax and pay taxes before lịch trực tiếp bóng đá hôm nay tax authority issues e-invoices for each occurrence.

Enterprises in lịch trực tiếp bóng đá hôm nay fuel trading business that have transacted or will transact with tax authorities by e-means, have developed IT infrastructure, accounting software, and e-invoice software capable of creating, retrieving e-invoices, storing e-invoice data as per regulations, and ensure lịch trực tiếp bóng đá hôm nay transmission of e-invoice data to buyers and tax authorities may use e-invoices without lịch trực tiếp bóng đá hôm nay tax authority's code when selling goods or providing services regardless of lịch trực tiếp bóng đá hôm nay value of each sale or service provision, except for high tax risk cases as prescribed by lịch trực tiếp bóng đá hôm nay Minister of Finance and cases registered for use of e-invoices with lịch trực tiếp bóng đá hôm nay tax authority's code.