What is e-invoice? What are regulations on xem bóng đá trực tiếp vtv2 e-invoice format in Vietnam?

What is e-invoice in Vietnam?

Pursuant to Clause 2 Article 3 of xem bóng đá trực tiếp vtv2 Decree 123/2020/ND-CP, e-invoice means an invoice, with or without xem bóng đá trực tiếp vtv2 tax authority’s authentication code, in xem bóng đá trực tiếp vtv2 form of electronic data, issued by xem bóng đá trực tiếp vtv2 goods seller or service provider by using electronic instruments to record information on xem bóng đá trực tiếp vtv2 sale of goods or service provision in accordance with regulations of xem bóng đá trực tiếp vtv2 Law on accounting and xem bóng đá trực tiếp vtv2 Law on taxation, including xem bóng đá trực tiếp vtv2 invoices generated by POS cash registers that are digitally connected to tax authorities. To be specific:

There are 02 types of e-invoice in Vietnam, including:

- Authenticated e-invoice means an e-invoice that is granted an authentication code by xem bóng đá trực tiếp vtv2 tax authority before it is sent to xem bóng đá trực tiếp vtv2 buyer by xem bóng đá trực tiếp vtv2 goods seller or service provider.

- Unauthenticated e-invoice means an e-invoice that is sent to xem bóng đá trực tiếp vtv2 buyer by xem bóng đá trực tiếp vtv2 goods seller or service provider without xem bóng đá trực tiếp vtv2 tax authority’s authentication code.

What is e-invoice? What are regulations on xem bóng đá trực tiếp vtv2 e-invoice format in Vietnam? - image from internet

What are regulations on xem bóng đá trực tiếp vtv2 e-invoice format in Vietnam?

Pursuant to Article 12 of xem bóng đá trực tiếp vtv2 Decree 123/2020/ND-CP stipulating e-invoice format in Vietnam:

E-invoice format

1. xem bóng đá trực tiếp vtv2 e-invoice format is xem bóng đá trực tiếp vtv2 technical standards for type of data, length of data of information fields serving transmission, storage and display of e-invoices. E-invoices shall be XML (extensible Markup Language) documents, which are meant to share electronic data between IT systems.

2. xem bóng đá trực tiếp vtv2 data of an electronic invoice consists two components: information about xem bóng đá trực tiếp vtv2 transaction and xem bóng đá trực tiếp vtv2 digital signature. Authenticated e-invoices shall also contain xem bóng đá trực tiếp vtv2 data of xem bóng đá trực tiếp vtv2 tax authority’s code.

3. xem bóng đá trực tiếp vtv2 General Department of Taxation shall develop and announce xem bóng đá trực tiếp vtv2 format of transaction-related information, digital signatures and tools for display of e-invoices prescribed herein.

4. xem bóng đá trực tiếp vtv2 following requirements must be met when sellers directly transmit data to tax authorities:

a) Connect to xem bóng đá trực tiếp vtv2 General Department of Taxation via a separate channel or MPLS VPN Layer 3, including 1 main channel and 1 backup channel. Each channel has a minimum bandwidth of 5 Mbps.

b) Use an encrypted Web Service or Message Queue (MQ) for connection.

c) Use Simple Object Access Protocol (SOAP) to compile, transmit and receive data.

5. Contents of e-invoices shall be fully and accurately displayed, ensure readers can read them with electronic devices.

As regulations above, xem bóng đá trực tiếp vtv2 e-invoice format in Vietnam is as follows:

- E-invoices shall be XML (extensible Markup Language) documents;

- xem bóng đá trực tiếp vtv2 data of an electronic invoice consists two components: information about xem bóng đá trực tiếp vtv2 transaction and xem bóng đá trực tiếp vtv2 digital signature. Authenticated e-invoices shall also contain xem bóng đá trực tiếp vtv2 data of xem bóng đá trực tiếp vtv2 tax authority’s code.

- xem bóng đá trực tiếp vtv2 following requirements must be met when sellers directly transmit data to tax authorities:

+ Connect to xem bóng đá trực tiếp vtv2 General Department of Taxation via a separate channel or MPLS VPN Layer 3, including 1 main channel and 1 backup channel.

+ Each channel has a minimum bandwidth of 5 Mbps.

+ Use an encrypted Web Service or Message Queue (MQ) for connection.

+ Use Simple Object Access Protocol (SOAP) to compile, transmit and receive data.

- Contents of e-invoices shall be fully and accurately displayed, ensure readers can read them with electronic devices.

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

Pursuant to Article 5 of xem bóng đá trực tiếp vtv2 Decree 123/2020/ND-CP stipulating prohibited acts related to invoices and records in Vietnam:

1. 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.

2. 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 xem bóng đá trực tiếp vtv2 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.

Best regards!