Ký hiệu mẫu số trực tiếp bóng đá hôm nay tử số mấy sẽ phản ánh loại trực tiếp bóng đá hôm nay

Which formnumber is đá bóng trực tiếp formnumber of electronic sales invoice in Vietnam?

Based on Article 4 ofCircular 78/2021/TT-BTCregulating e-invoices as follows:

Form number, reference number, names of copies of an invoice

1. e-invoice

a) đá bóng trực tiếp e-invoice template number is a character with a single natural number, being đá bóng trực tiếp natural numbers 1, 2, 3, 4, 5, 6 to reflect đá bóng trực tiếp type of e-invoice as follows:

- Number 1: Reflects đá bóng trực tiếp type of value-added e-invoice;

- Number 2: Reflects đá bóng trực tiếp type of electronic sales invoice;

- Number 3: Reflects đá bóng trực tiếp type of public asset electronic sales invoice;

- Number 4: Reflects đá bóng trực tiếp type of national reserve electronic sales invoice;

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents having đá bóng trực tiếp content of e-invoices as stipulated in Decree No. 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices, including e-internal transaction delivery orders, e-consignee delivery orders.

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Therefore, according to đá bóng trực tiếp regulations, đá bóng trực tiếp e-invoice template number 2 reflects đá bóng trực tiếp type of electronic sales invoice.

Which form number is đá bóng trực tiếp form number of electronic sales invoice in Vietnam?(Image from Internet)

How will individuals doing business and declaring tax separately be issued with e-invoices?

Based on Point c Clause 2 Article 6 ofCircular 78/2021/TT-BTCregulating đá bóng trực tiếp application of e-invoices in some other cases as follows:

Application of e-invoices in some other cases

1. Transmitting data of e-invoices without codes already created to đá bóng trực tiếp tax authority for cases specified at point a.2 of clause 3, Article 22 of Decree No. 123/2020/ND-CP as follows: After creating đá bóng trực tiếp complete invoice, đá bóng trực tiếp seller shall send đá bóng trực tiếp e-invoice to đá bóng trực tiếp buyer and simultaneously send it to đá bóng trực tiếp tax authority, no later than on đá bóng trực tiếp same day as đá bóng trực tiếp transmission to đá bóng trực tiếp buyer.

2. Business households and individuals using e-invoices include:

a) Business households and individuals declaring tax using đá bóng trực tiếp deduction method must use e-invoices;

b) Business households and individuals paying tax using đá bóng trực tiếp flat rate method, if requested to use invoices, đá bóng trực tiếp tax authority will issue retail e-invoices separately;

c) Business households and individuals declaring tax separately, if requested to use invoices, đá bóng trực tiếp tax authority will issue retail e-invoices separately.

3. In cases where banking service invoices are created periodically as per agreement between parties accompanied with a detailed list or other documents confirmed by both parties, but not later than đá bóng trực tiếp last day of đá bóng trực tiếp month when service provision occurs;

In cases of a significant number of frequent banking service transactions, requiring time for data reconciliation between đá bóng trực tiếp bank and related third parties (payment organizations, international card organizations or other organizations), đá bóng trực tiếp invoice creation time is when data reconciliation is completed but not later than đá bóng trực tiếp 10th of đá bóng trực tiếp month following đá bóng trực tiếp transaction month.

4. In cases of selling fuel to customers, đá bóng trực tiếp seller transmits daily fuel sales invoice data as per point a.1 clause 3, Article 22 of Decree No. 123/2020/ND-CP. If đá bóng trực tiếp seller and buyer agree to facilitate goods circulation or data retrieval, after completing đá bóng trực tiếp e-invoice, đá bóng trực tiếp seller shall send it to đá bóng trực tiếp buyer and simultaneously to đá bóng trực tiếp tax authority as per point a.2 clause 3, Article 22 of Decree No. 123/2020/ND-CP.

Hence,based on đá bóng trực tiếp above regulation, an individual doing business and declaring tax separately will be issued e-invoices separately.

What should đá bóng trực tiếp seller do if an e-invoice is issued without an invoice form number in Vietnam?

Based on Clause 1, Article 7 ofCircular 78/2021/TT-BTCregulating đá bóng trực tiếp handling of e-invoices and summary data of e-invoices with errors sent to đá bóng trực tiếp tax authority in some cases as follows:

Handling e-invoices, summary data of e-invoices sent to đá bóng trực tiếp tax authority with errors in some cases

1. For e-invoices:

a) If đá bóng trực tiếp e-invoice issued has errors requiring reissuance of đá bóng trực tiếp tax authority's code or needs handling by adjustment or replacement as per Article 19 of Decree No. 123/2020/ND-CP, đá bóng trực tiếp seller can choose to use Form No. 04/SS-HDĐT in Appendix IA issued with Decree No. 123/2020/ND-CP to notify adjustments for each erroneous invoice or multiple erroneous e-invoices and send đá bóng trực tiếp notice using Form No. 04/SS-HDĐT to đá bóng trực tiếp tax authority anytime but no later than đá bóng trực tiếp last day of đá bóng trực tiếp period for declaring VAT arising from đá bóng trực tiếp adjusted e-invoice;

b) In cases where đá bóng trực tiếp seller issues an invoice at đá bóng trực tiếp time of prepayment or during service provision per Clause 2, Article 9 of Decree No. 123/2020/ND-CP, and thereafter cancels or terminates service provision, đá bóng trực tiếp seller shall void đá bóng trực tiếp issued e-invoice and notify đá bóng trực tiếp tax authority using Form No. 04/SS-HDĐT in Appendix IA issued with Decree No. 123/2020/ND-CP;

c) If an e-invoice issued has errors and đá bóng trực tiếp seller has processed them by adjustment or replacement as per point b clause 2, Article 19 of Decree No. 123/2020/ND-CP, upon discovering further errors, subsequent handling follows đá bóng trực tiếp method initially applied when correcting đá bóng trực tiếp first error;

d) According to đá bóng trực tiếp notification deadline in Form No. 01/TB-RSDT in Appendix IB accompanying Decree No. 123/2020/ND-CP, đá bóng trực tiếp seller shall notify đá bóng trực tiếp tax authority using Form No. 04/SS-HDDT in Appendix IA issued with Decree No. 123/2020/ND-CP on inspecting đá bóng trực tiếp erroneous e-invoice which notes that đá bóng trực tiếp inspection basis is đá bóng trực tiếp tax authority's notification in Form No. 01/TB-RSDT (including notification number and date);

dd) If as per đá bóng trực tiếp regulation, đá bóng trực tiếp e-invoice is issued without invoice form number, reference number, or erroneous invoice number, đá bóng trực tiếp seller only performs adjustment without cancellation or replacement;

e) Specifically, for content regarding erroneous values on đá bóng trực tiếp invoice: adjust increase (positive sign), adjust decrease (negative sign) accurately with đá bóng trực tiếp actual adjustment.

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Therefore,if an e-invoice is issued without an invoice form number, đá bóng trực tiếp seller only needs to make adjustments and not cancel or replace it.