When Is It Not Required to Pay for xoilac tv trực tiếp bóng đá hôm nay Use of E-invoices with Tax Authority Codes?
What is an electronic invoice?
Pursuant to Clause 2, Article 3, Decree 123/2020/ND-CP, an electronic invoice is an invoice with or without xoilac tv trực tiếp bóng đá hôm nay tax authority’s code, expressed in xoilac tv trực tiếp bóng đá hôm nay form of electronic data created by organizations and individuals selling goods and providing services using electronic means to record information on xoilac tv trực tiếp bóng đá hôm nay sale of goods and provision of services in accordance with xoilac tv trực tiếp bóng đá hôm nay law on accounting and tax regulations. It includes invoices created from a cash register connected to transmit electronic data to xoilac tv trực tiếp bóng đá hôm nay tax authority, in which:
- Electronic invoices with a tax authority’s code are electronic invoices issued with a code by xoilac tv trực tiếp bóng đá hôm nay tax authority before xoilac tv trực tiếp bóng đá hôm nay organization or individual selling goods or providing services sends it to xoilac tv trực tiếp bóng đá hôm nay buyer.
- Electronic invoices without a tax authority’s code are electronic invoices issued by xoilac tv trực tiếp bóng đá hôm nay organization selling goods or providing services to xoilac tv trực tiếp bóng đá hôm nay buyer without xoilac tv trực tiếp bóng đá hôm nay tax authority’s code.
When is it free to use electronic invoices with a tax authority's code? (Image sourced from xoilac tv trực tiếp bóng đá hôm nay Internet)
What content must an electronic invoice include?
According to Article 10 of Decree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay content required on an electronic invoice includes:
(1) Invoice name, invoice symbol, invoice form number;
(2) Copies of xoilac tv trực tiếp bóng đá hôm nay invoice applicable to invoices printed by xoilac tv trực tiếp bóng đá hôm nay tax authority, following xoilac tv trực tiếp bóng đá hôm nay guidance of xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance;
(3) Invoice number;
(4) Name, address, and tax code of xoilac tv trực tiếp bóng đá hôm nay seller;
(5) Name, address, and tax code of xoilac tv trực tiếp bóng đá hôm nay buyer;
(6) Name, unit of measure, quantity, unit price of goods and services; total amount before VAT, VAT rate, total VAT amount for each VAT rate, total VAT amount, total amount after VAT;
(7) Seller’s signature, buyer’s signature;
(8) Invoice creation time as instructed in Article 9, Decree 123/2020/ND-CP and displayed in xoilac tv trực tiếp bóng đá hôm nay format day, month, year of xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar;
(9) Electronic time-stamp on xoilac tv trực tiếp bóng đá hôm nay electronic invoice by xoilac tv trực tiếp bóng đá hôm nay seller and buyer, using digital signatures displayed in xoilac tv trực tiếp bóng đá hôm nay format day, month, year of xoilac tv trực tiếp bóng đá hôm nay Gregorian calendar. If xoilac tv trực tiếp bóng đá hôm nay electronic invoice has a different time-stamp than xoilac tv trực tiếp bóng đá hôm nay invoice creation time, xoilac tv trực tiếp bóng đá hôm nay tax reporting time should be xoilac tv trực tiếp bóng đá hôm nay invoice creation time;
(10) Tax authority’s code for electronic invoices with xoilac tv trực tiếp bóng đá hôm nay tax authority’s code as regulated in Clause 2, Article 3, Decree 123/2020/ND-CP;
(11) Fees, state budget fees, trade discounts, promotions (if any) as guided in point e, Clause 6, Article 10, Decree 123/2020/ND-CP and other related contents (if any);
(12) Name, tax code of xoilac tv trực tiếp bóng đá hôm nay organization authorized to print xoilac tv trực tiếp bóng đá hôm nay invoice as per tax authority’s instructions;
(13) Text, digits, and currency on xoilac tv trực tiếp bóng đá hôm nay invoice;
(14) Other contents on xoilac tv trực tiếp bóng đá hôm nay invoice.
Additionally, in some cases, electronic invoices do not necessarily have all xoilac tv trực tiếp bóng đá hôm nay contents as detailed in Clause 14, Article 10, Decree 123/2020/ND-CP.
When is it free to use electronic invoices with a tax authority’s code?
Pursuant to Clause 1, Article 14, Decree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay provision of electronic invoice services is as follows:
Provision of electronic invoice services
1. Cases where xoilac tv trực tiếp bóng đá hôm nay use of electronic invoices with a tax authority’s code is free of charge for 12 months from xoilac tv trực tiếp bóng đá hôm nay date of starting to use electronic invoices include:
a) Small and medium-sized enterprises, cooperatives, households, and individual businesses in areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions. xoilac tv trực tiếp bóng đá hôm nay areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions are specified in xoilac tv trực tiếp bóng đá hôm nay list of incentivized investment areas issued with Decree 118/2015/ND-CP dated November 12, 2015, of xoilac tv trực tiếp bóng đá hôm nay Government detailing and guiding xoilac tv trực tiếp bóng đá hôm nay implementation of some articles of xoilac tv trực tiếp bóng đá hôm nay Investment Law and supplemented or replaced documents if any.
b) Other small and medium-sized enterprises at xoilac tv trực tiếp bóng đá hôm nay request of xoilac tv trực tiếp bóng đá hôm nay People’s Committee of provinces and cities directly under central authority to xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance, excluding enterprises operating in economic zones, industrial parks, high-tech parks.
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Thus, xoilac tv trực tiếp bóng đá hôm nay cases where xoilac tv trực tiếp bóng đá hôm nay use of electronic invoices with a tax authority’s code is free of charge for 12 months from xoilac tv trực tiếp bóng đá hôm nay date of starting to use electronic invoices include:
- Small and medium-sized enterprises, cooperatives, households, and individual businesses in areas with difficult socio-economic conditions, areas with especially difficult socio-economic conditions.
Areas with difficult socio-economic conditions and areas with especially difficult socio-economic conditions are specified in xoilac tv trực tiếp bóng đá hôm nay list of incentivized investment areas issued with Decree 118/2015/ND-CP and supplemented or replaced documents if any.
- Other small and medium-sized enterprises at xoilac tv trực tiếp bóng đá hôm nay request of xoilac tv trực tiếp bóng đá hôm nay People’s Committee of provinces and cities directly under central authority to xoilac tv trực tiếp bóng đá hôm nay Ministry of Finance, excluding enterprises operating in economic zones, industrial parks, high-tech parks.
xoilac tv trực tiếp bóng đá hôm nay General Department of Taxation will implement or authorize electronic invoice service providers to provide electronic invoices with a tax authority’s code free of charge for xoilac tv trực tiếp bóng đá hôm nay aforementioned entities.
Furthermore, according to Clause 2, Article 14, Decree 123/2020/ND-CP, enterprises, economic organizations, households, and individual businesses not specified in Clause 1, Article 14, Decree 123/2020/ND-CP, when using electronic invoices with a tax authority’s code and electronic invoices without a tax authority’s code through an electronic invoice service provider, must pay for xoilac tv trực tiếp bóng đá hôm nay service according to xoilac tv trực tiếp bóng đá hôm nay contract signed between xoilac tv trực tiếp bóng đá hôm nay parties.
