Which entity is responsible for announcing trực tiếp bóng đá việt nam hôm nay components of authenticated e-invoices in Vietnam?

Vietnam: What forms are invoices represented in?

Based on Article 3 ofDecree 123/2020/ND-CP, an invoice is defined as follows:

Definitions

In this Decree, trực tiếp bóng đá việt nam hôm nay following terms are understood as follows:

1. An invoice is an accounting document created by trực tiếp bóng đá việt nam hôm nay organization or individual selling goods or providing services, recording trực tiếp bóng đá việt nam hôm nay information of trực tiếp bóng đá việt nam hôm nay sale or provision of services. trực tiếp bóng đá việt nam hôm nay invoice is represented in trực tiếp bóng đá việt nam hôm nay form of an e-invoice or an invoice printed according to orders placed by tax authorities.

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Accordingly, it can be seen that invoices printed according to orders placed by tax authorities are represented in 2 forms:

[1] e-invoice

[2] Invoice printed according to orders placed by tax authorities

Who is responsible for announcing trực tiếp bóng đá việt nam hôm nay components of authenticated e-invoices in Vietnam? (Image from trực tiếp bóng đá việt nam hôm nay Internet)

Which entity is responsible for announcing trực tiếp bóng đá việt nam hôm nay components of authenticated e-invoices in Vietnam?

Based on Article 8 ofCircular 78/2021/TT-BTCregulating e-invoices as follows:

e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities

1. e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities must ensure trực tiếp bóng đá việt nam hôm nay principles regulated at Article 11 of Decree No. 123/2020/ND-CP.

2. Enterprises, households, and individuals paying taxes by trực tiếp bóng đá việt nam hôm nay declaration method with activities of supplying goods and services directly to consumers in business models (shopping centers; supermarkets; retail sales of consumer goods; dining; restaurants; hotels; retail pharmacies; entertainment services and other services) can choose to use e-invoices created from cash registers connected to transfer e-data to tax authorities, with tax authority codes, or without codes.

3. e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities must contain trực tiếp bóng đá việt nam hôm nay following contents:

a) Name, address, tax code of trực tiếp bóng đá việt nam hôm nay seller;

b) Buyer information if requested (personal identification code or tax code);

c) Name of goods, services, unit price, quantity, payment amount. For organizations and businesses paying taxes by trực tiếp bóng đá việt nam hôm nay deduction method, trực tiếp bóng đá việt nam hôm nay selling price excluding VAT, VAT rate, VAT amount, and total payment amount including VAT must be detailed;

d) Time of invoice issuance;

dd) Tax authority code.

4. Solution for issuing tax authority codes on e-invoices created from cash registers connected to transfer e-data to tax authorities: trực tiếp bóng đá việt nam hôm nay tax authority code is issued automatically, with a character range for each business entity mentioned in Clause 2 of this Article when registering to use e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities and ensures no duplication.

5. Responsibilities of trực tiếp bóng đá việt nam hôm nay General Department of Taxation

a) Develop and announce trực tiếp bóng đá việt nam hôm nay components of authenticated e-invoices created from cash registers connected to transfer e-data to tax authorities, trực tiếp bóng đá việt nam hôm nay methods of transmission, reception with tax authorities according to trực tiếp bóng đá việt nam hôm nay provisions of Article 12 of Decree No. 123/2020/ND-CP and guide taxpayers to connect, transfer e-invoice data to tax authorities;

b) Direct Provincial Tax Departments and cities under trực tiếp bóng đá việt nam hôm nay Central Government to base on actual objects in trực tiếp bóng đá việt nam hôm nay area to cooperate with related units to develop a project to connect information from cash registers to manage retail revenue from households and individual businesses to report to trực tiếp bóng đá việt nam hôm nay General Department of Taxation for presentation to trực tiếp bóng đá việt nam hôm nay Ministry of Finance for approval after agreement with trực tiếp bóng đá việt nam hôm nay People's Committee of provinces and cities to implement;

c) Develop a roadmap to implement trực tiếp bóng đá việt nam hôm nay application of e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities as regulated in this Article;

d) Guide trực tiếp bóng đá việt nam hôm nay implementation of using tax authority codes for e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities to participate in prize draws.

6. Responsibilities of trực tiếp bóng đá việt nam hôm nay seller when using e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities:

a) Register to use e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities as regulated in Article 15 of Decree No. 123/2020/ND-CP;

b) Issue e-invoices with tax authority codes created from cash registers according to trực tiếp bóng đá việt nam hôm nay regulations in Article 11 of Decree No. 123/2020/ND-CP and this Article;

c) Responsible for using trực tiếp bóng đá việt nam hôm nay character range of trực tiếp bóng đá việt nam hôm nay tax authority code issued when issuing e-invoices with tax authority codes created from cash registers connected to transfer e-data to tax authorities to ensure continuity and uniqueness;

d) Transfer e-invoice data with tax authority codes already created from cash registers to tax authorities on trực tiếp bóng đá việt nam hôm nay same day through service providers for receipt, transmission, and storage of e-data.

Therefore, trực tiếp bóng đá việt nam hôm nay responsibility for announcing trực tiếp bóng đá việt nam hôm nay components of authenticated e-invoices lies with trực tiếp bóng đá việt nam hôm nay General Department of Taxation.

What are trực tiếp bóng đá việt nam hôm nay components of trực tiếp bóng đá việt nam hôm nay e-invoice format in Vietnam?

Based on Article 12 ofDecree 123/2020/ND-CPwhich regulates as follows:

e-Invoice Format

1. e-invoice format is a technical standard specifying trực tiếp bóng đá việt nam hôm nay data type, data length of trực tiếp bóng đá việt nam hôm nay information fields for trực tiếp bóng đá việt nam hôm nay transmission, receipt, storage, and display of e-invoices. trực tiếp bóng đá việt nam hôm nay e-invoice format uses trực tiếp bóng đá việt nam hôm nay XML language (XML is trực tiếp bóng đá việt nam hôm nay abbreviation of trực tiếp bóng đá việt nam hôm nay English phrase "eXtensible Markup Language" created for trực tiếp bóng đá việt nam hôm nay purpose of sharing e-data between information technology systems).

2. trực tiếp bóng đá việt nam hôm nay e-invoice format comprises two components: trực tiếp bóng đá việt nam hôm nay component containing trực tiếp bóng đá việt nam hôm nay e-invoice transaction data and trực tiếp bóng đá việt nam hôm nay component containing trực tiếp bóng đá việt nam hôm nay digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to trực tiếp bóng đá việt nam hôm nay tax authority code.

3. trực tiếp bóng đá việt nam hôm nay General Department of Taxation develops and announces trực tiếp bóng đá việt nam hôm nay transaction data component of trực tiếp bóng đá việt nam hôm nay e-invoice, trực tiếp bóng đá việt nam hôm nay digital signature data component, and provides display tools for trực tiếp bóng đá việt nam hôm nay contents of trực tiếp bóng đá việt nam hôm nay e-invoice according to trực tiếp bóng đá việt nam hôm nay regulations in this Decree.

4. Organizations and businesses selling goods and providing services when transferring e-invoice data to tax authorities by direct sending must meet trực tiếp bóng đá việt nam hôm nay following requirements:

a) Connect with trực tiếp bóng đá việt nam hôm nay General Department of Taxation through a dedicated lease line or MPLS VPN Layer 3 channel, including 1 main transmission channel and 1 backup transmission channel. Each transmission channel has a minimum bandwidth of 5 Mbps.

b) Use Web Service or Message Queue (MQ) with encryption as a method to connect.

c) Use trực tiếp bóng đá việt nam hôm nay SOAP protocol to pack and transmit data.

5. e-invoices must be displayed fully and accurately with all invoice contents ensuring no misinterpretations so that buyers can read them by e-means.

trực tiếp bóng đá việt nam hôm nay e-invoice format comprises two components: one containing trực tiếp bóng đá việt nam hôm nay e-invoice transaction data and trực tiếp bóng đá việt nam hôm nay other containing trực tiếp bóng đá việt nam hôm nay digital signature data. For e-invoices with tax authority codes, there is an additional component containing data related to trực tiếp bóng đá việt nam hôm nay tax authority code.

Thus, trực tiếp bóng đá việt nam hôm nay e-invoice format has 2 components: one containing trực tiếp bóng đá việt nam hôm nay e-invoice transaction data and trực tiếp bóng đá việt nam hôm nay other containing trực tiếp bóng đá việt nam hôm nay digital signature data.