In which cases are entities not required to pay service charges for trực tiếp bóng đá hôm nay use of authenticated e-invoices in Vietnam?

What is an authenticated e-invoice according to trực tiếp bóng đá hôm nay law in Vietnam?

Pursuant to Article 3 of trực tiếp bóng đá hôm nay Decree 123/2020/ND-CP:

Definitions

For trực tiếp bóng đá hôm nay purposes of this Decree, trực tiếp bóng đá hôm nay terms used herein shall be construed as follows:

1. “invoice” means an accounting record which is created by a goods seller or service provider to record information about trực tiếp bóng đá hôm nay sale of goods or service provision. Invoices are represented in trực tiếp bóng đá hôm nay electronic form or are printed according to orders placed by tax authorities.

2. “e-invoice” means an invoice, with or without trực tiếp bóng đá hôm nay tax authority’s authentication code, in trực tiếp bóng đá hôm nay form of electronic data, issued by trực tiếp bóng đá hôm nay goods seller or service provider by using electronic instruments to record information on trực tiếp bóng đá hôm nay sale of goods or service provision in accordance with regulations of trực tiếp bóng đá hôm nay Law on accounting and trực tiếp bóng đá hôm nay Law on taxation, including trực tiếp bóng đá hôm nay invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:

a) “authenticated e-invoice” means an e-invoice that is granted an authentication code by trực tiếp bóng đá hôm nay tax authority before it is sent to trực tiếp bóng đá hôm nay buyer by trực tiếp bóng đá hôm nay goods seller or service provider.

trực tiếp bóng đá hôm nay authentication code on an e-invoice is a unique serial number generated by trực tiếp bóng đá hôm nay tax authority’s system and a series of characters encoded by trực tiếp bóng đá hôm nay tax authority based on trực tiếp bóng đá hôm nay information specified by trực tiếp bóng đá hôm nay seller on trực tiếp bóng đá hôm nay invoice.

b) “unauthenticated e-invoice” means an e-invoice that is sent to trực tiếp bóng đá hôm nay buyer by trực tiếp bóng đá hôm nay goods seller or service provider without trực tiếp bóng đá hôm nay tax authority’s authentication code.

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As regulated above, authenticated e-invoice means an e-invoice that is granted an authentication code by trực tiếp bóng đá hôm nay tax authority before it is sent to trực tiếp bóng đá hôm nay buyer by trực tiếp bóng đá hôm nay goods seller or service provider.

trực tiếp bóng đá hôm nay authentication code on an e-invoice is a unique serial number generated by trực tiếp bóng đá hôm nay tax authority’s system and a series of characters encoded by trực tiếp bóng đá hôm nay tax authority based on trực tiếp bóng đá hôm nay information specified by trực tiếp bóng đá hôm nay seller on trực tiếp bóng đá hôm nay invoice.

In which cases are entities not required to pay service charges for trực tiếp bóng đá hôm nay use of authenticated e-invoices in Vietnam? - image from internet

In which cases are entities not required to pay service charges for trực tiếp bóng đá hôm nay use of authenticated e-invoices in Vietnam?

Pursuant to Clause 1 Article 14 of trực tiếp bóng đá hôm nay Decree 123/2020/ND-CP stipulating provision of e-invoice services:

Provision of e-invoice services

1. trực tiếp bóng đá hôm nay following entities are not required to pay service charges for a period of 12 months from trực tiếp bóng đá hôm nay date of commencement of trực tiếp bóng đá hôm nay use of authenticated e-invoices:

a) Small- and medium-sized enterprises, cooperatives, household and individual businesses that operate in disadvantaged areas or extremely disadvantaged areas. Disadvantaged areas or extremely disadvantaged areas are defined in trực tiếp bóng đá hôm nay List of areas eligible for investment incentives enclosed with trực tiếp bóng đá hôm nay Government’s Decree No. 118/2015/ND-CP dated November 12, 2015 and its amending or superseding documents (if any).

b) Other small- and medium-sized enterprises which are defined according to trực tiếp bóng đá hôm nay requests of trực tiếp bóng đá hôm nay provincial People’s Committees submitted to trực tiếp bóng đá hôm nay Ministry of Finance, except enterprises operating in economic zones, industrial parks or hi-tech zones.

trực tiếp bóng đá hôm nay General Department of Taxation shall directly provide or entrust e-invoice service providers to provide free of charge authenticated e-invoices for trực tiếp bóng đá hôm nay abovementioned entities.

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As regulated above, there are 02 cases in which entities are not required to pay service charges for a period of 12 months from trực tiếp bóng đá hôm nay date of commencement of trực tiếp bóng đá hôm nay use of authenticated e-invoices:

Case 1: Small- and medium-sized enterprises, cooperatives, household and individual businesses that operate in disadvantaged areas or extremely disadvantaged areas.

Disadvantaged areas or extremely disadvantaged areas are defined in trực tiếp bóng đá hôm nay List of areas eligible for investment incentives

Case 2: Other small- and medium-sized enterprises which are defined according to trực tiếp bóng đá hôm nay requests of trực tiếp bóng đá hôm nay provincial People’s Committees submitted to trực tiếp bóng đá hôm nay Ministry of Finance, except enterprises operating in economic zones, industrial parks or hi-tech zones.

trực tiếp bóng đá hôm nay General Department of Taxation shall directly provide or entrust e-invoice service providers to provide free of charge authenticated e-invoices for trực tiếp bóng đá hôm nay abovementioned entities.

What are prohibited acts related to invoices and records in Vietnam?

Pursuant to Article 5 of trực tiếp bóng đá hôm nay Decree 123/2020/ND-CP stipulating prohibited acts related to invoices and records in Vietnam:

- For tax officials:

+ Disturb or cause difficulties to organizations/individuals buying invoices/records;

+ Protect or enter into collusion with organizations/individuals to use illegal invoices/records;

+ Take bribes when carrying out invoice-related inspections.

- For goods sellers, service providers, organizations and individuals with related rights and obligations:

+ Perform deceitful acts such as use of illegal invoices or illegal use of invoices;

+ Obstruct tax officials in performing their tasks, including acts of obstruction that harm trực tiếp bóng đá hôm nay health or dignity of tax officials who are performing invoice/record-related inspections;

+ Illegally access, falsify or destroy invoice/record information systems;

+ Give bribes or perform other invoice/record-related acts for obtaining illegal benefits.