Guidance on preparing adjustment invoices or replacement invoices for electronic invoices with errors bóng đá hôm nay trực tiếp Vietnam

What are cases bóng đá hôm nay trực tiếp which electronic invoices are not required to include name, address and tax identification number (TIN) bóng đá hôm nay trực tiếp Vietnam?

Pursuant to Clause 14 Article 10 of the Decree 123/2020/ND-CP stipulating cases bóng đá hôm nay trực tiếp which electronic invoices are not required to include name, address and tax identification number (TIN) bóng đá hôm nay trực tiếp Vietnam as follows:

Contents of invoices

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14. Exceptions:

a) An electronic invoice does not necessarily have the buyer’s electronic signature, even if goods/services are sold overseas. bóng đá hôm nay trực tiếp case the buyer is a business establishment and both the buyer and the seller agrees to use digital or electronic signatures on the e-invoice issued by the seller, the invoice shall bear the buyer’s and the seller’s digital or electronic signatures as agreed.

b) E-invoices separately issued by tax authorities do not necessarily bear the buyer’s and the seller’s digital signatures.

c) The e-invoice issued by a supermarket or shopping mall to a non-business buyer does not necessarily bear the buyer’s name, address and TIN.

E-invoices for sale of oil and gas to non-business individuals do not necessarily bear the name, form number, reference number, and number of the invoice; the buyer’s name, address, TIN, electronic signature; the seller’s digital or electronic signature; VAT rate.

d) E-invoices bóng đá hôm nay trực tiếp the form of stamps, tickets or cards do not necessarily contain the seller’s digital signature (except for those authenticated by tax authorities), the buyer’s information (name, address and TIN), VAT rate and VAT amount. Pre-priced electronic stamps, tickets and cards do not necessarily contain the unit, quantity and unit price.

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As regulations above, electronic invoices are not required to include name, address and tax identification number (TIN) bóng đá hôm nay trực tiếp Vietnam bóng đá hôm nay trực tiếp following cases:

- The e-invoice issued by a supermarket or shopping mall to a non-business buyer

- E-invoices for sale of oil and gas to non-business individuals

- E-invoices bóng đá hôm nay trực tiếp the form of stamps, tickets or cards

- Electronic air tickets issued via websites and e-commerce systems to buyers that are non-business individuals following international practices do not necessarily bear the reference number, form number and number of the invoice, VAT rate, the buyer’s TIN and address

- Invoices for interline payment between airliners issued bóng đá hôm nay trực tiếp accordance with regulations of the International Air Transport Association (IATA)

Guidance on preparing adjustment invoices or replacement invoices for electronic invoices with errors bóng đá hôm nay trực tiếp Vietnam - image from internet

How to determine invoicing time of e-invoices bóng đá hôm nay trực tiếp Vietnam?

Pursuant to Article 9 of the Decree 123/2020/ND-CP stipulating invoicing time as follows:

Invoicing time

1. Invoices for sale of goods (including the sale of state-owned property, property confiscated and put into state fund, and the sale of national reserve goods) shall be issued when the right to own or use goods is transferred to buyers, whether the payment of the invoiced amount is made or not.

2. Invoices for provision of services shall be issued upon completion of the provision of services, whether the payment of the invoiced amount is made or not. bóng đá hôm nay trực tiếp case a service is provided with payments collected bóng đá hôm nay trực tiếp advanced or during the provision of that service, an invoice shall be issued when each payment is collected (excluding payments of deposited amounts or advance payments which are made to ensure the execution of contracts for provision of accounting, audit, financial consulting or taxation services; valuation services; technical survey and design services; supervision consulting services; investment construction project formulation services).

3. bóng đá hôm nay trực tiếp case where multiple deliveries are required, or each goods item or service phase is accepted, it shall be mandatory to issue an invoice showing quantity, value of goods or service for each respective delivery or acceptance.

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As regulaitons above, the invoicing time of e-invoices bóng đá hôm nay trực tiếp Vietnam shall be determined as follows:

- Invoices for sale of goods shall be issued when the right to own or use goods is transferred to buyers, whether the payment of the invoiced amount is made or not.

- Invoices for provision of services:

+ They shall be issued upon completion of the provision of services, whether the payment of the invoiced amount is made or not.

+ bóng đá hôm nay trực tiếp case a service is provided with payments collected bóng đá hôm nay trực tiếp advanced or during the provision of that service, an invoice shall be issued when each payment is collected

- bóng đá hôm nay trực tiếp case where multiple deliveries are required, or each goods item or service phase is accepted, it shall be mandatory to issue an invoice showing quantity, value of goods or service for each respective delivery or acceptance.

Guidance on preparing adjustment invoices or replacement invoices for electronic invoices with errors bóng đá hôm nay trực tiếp Vietnam

bóng đá hôm nay trực tiếp Section 2 of Official Dispatch 1647/TCT-CS bóng đá hôm nay trực tiếp 2023, there are guidelines for preparing adjustment invoices or replacement invoices for electronic invoices with errors as follows:

Based on the provisions bóng đá hôm nay trực tiếp Point b, Clause 2 of Article 19 of Decree 123/2020/ND-CP; Point c, e, Clause 1 of Article 7 of Circular 78/2021/TT-BTC.

Based on the above regulations, bóng đá hôm nay trực tiếp Decision 1450/QD-TCT bóng đá hôm nay trực tiếp 2021 and Decision 1510/QD-TCT bóng đá hôm nay trực tiếp 2022 of the General Department of Taxation, the components of electronic invoice data that must be met are specified as follows:

(1) bóng đá hôm nay trực tiếp the case where the seller chooses to handle the issued invoice by preparing an adjustment invoice:

The seller adjusts by reducing the incorrect information of the line items and adjusting the corresponding correct line items (including: the name of goods or services, unit of measure, quantity, unit price, tax rate, net amount).

(2) bóng đá hôm nay trực tiếp the case where the seller chooses to handle the issued invoice by preparing a replacement invoice:

The seller prepares a new invoice with the same invoice number, invoice symbol, invoice template symbol, and complete content of the invoice to be replaced.

Note: For both cases mentioned above, the adjustment or replacement invoice must contain the information: "Adjusted/Replaced for Invoice No...., Invoice Symbol..., dated... month... year..." and bóng đá hôm nay trực tiếp case the electronic invoice with errors has been handled by adjustment or replacement according to the provisions bóng đá hôm nay trực tiếp Point b, Clause 2 of Article 19 of Decree 123/2020/ND-CP, and subsequently, errors are still discovered bóng đá hôm nay trực tiếp the invoice, the seller shall continue to handle the subsequent errors bóng đá hôm nay trực tiếp the same manner as applied for the initial error correction.

(3) bóng đá hôm nay trực tiếp the case where a business entity prepares an incorrect electronic invoice (referred to as invoice F0), subsequently prepares an adjustment or replacement invoice (referred to as invoice F1 adjustment/replacement for invoice F0), and discovers that invoice F1 is still incorrect:

+ If choosing the adjustment method: The business entity prepares invoice F2 adjustment for invoice F0 (at this point, invoice F0 has been adjusted by invoice F1).

+ If choosing the replacement method: The business entity prepares invoice F2 replacement for invoice F1 (at this point, invoice F0 has been replaced by invoice F1).

- For invoices prepared according to the provisions bóng đá hôm nay trực tiếp Decree 51/2010/ND-CP, Decree 04/2014/ND-CP replaced according to the provisions bóng đá hôm nay trực tiếp Clause 6 of Article 12 of Circular 78/2021/TT-BTC of the Ministry of Finance:

The Tax Department agrees that businesses do not have to cancel invoices prepared according to Decree 51/2010/ND-CP, and do not have to submit reports on invoice usage, as from July 1, 2022, Decree 51/2010/ND-CP, Decree 04/2014/ND-CP, Circular 39/2014/TT-BTC, and the amending Circulars and Circular 39/2014/TT-BTC have expired.

The seller shall notify the tax authorities as per Form 04/SS-HDDT issued with Decree 123/2020/ND-CP.

Best regards!