trực tiếp bóng đá euro hôm nayAre gold trading enterprises required to issue e-invoices in Vietnam?

Are gold trading enterprises required to issue e-invoices in Vietnam?

Pursuant to Article 12 ofDecree 24/2012/ND-CPregarding trực tiếp bóng đá euro hôm nay responsibilities of enterprises and credit institutions engaged in trading and buying or selling gold bars as follows:

Responsibilities of Enterprises and Credit Institutions in Trading and Buying or Selling Gold Bars

Enterprises and credit institutions engaged in trading and buying or selling gold bars have trực tiếp bóng đá euro hôm nay responsibility to:

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3. Comply with trực tiếp bóng đá euro hôm nay legal provisions on accounting policies, prepare and use invoices and documents.

4. Publicly list buying and selling prices of gold bars at trực tiếp bóng đá euro hôm nay transaction location.

5. Ensure safety in business activities through appropriate measures and equipment.

6. Adhere to trực tiếp bóng đá euro hôm nay regulations of this Decree and other related legal provisions.

In addition, Clause 7, Article 6 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019stipulates trực tiếp bóng đá euro hôm nay prohibited acts in tax administration, including:

Acts Prohibited in Tax Administration

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7. Selling goods, providing services without issuing invoices as prescribed by law, using illegal invoices, and using invoices illegally.

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According to trực tiếp bóng đá euro hôm nay provision in Article 91 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019on trực tiếp bóng đá euro hôm nay application of e-invoices when selling goods as follows:

Application of e-invoices When Selling Goods and Providing Services

1. Enterprises and economic organizations must use e-invoices with a tax authority code when selling goods or providing services, regardless of trực tiếp bóng đá euro hôm nay value of each sale or provision of services, except for trực tiếp bóng đá euro hôm nay cases specified in Clauses 2 and 4 of this Article.

2. Business enterprises in fields such as electricity, petroleum, postal and telecommunications, clean water, financial credit, insurance, healthcare, e-commerce, supermarket business, commerce, air transport, road, railway, marine, and waterway transport, and enterprises or economic organizations that have implemented or will implement e-transactions with tax authorities, built IT infrastructure, and have accounting software and e-invoice software that complies with laws and ensures trực tiếp bóng đá euro hôm nay transmission of e-invoice data to buyers and trực tiếp bóng đá euro hôm nay tax authority may use e-invoices without a tax authority code, regardless of trực tiếp bóng đá euro hôm nay value of each sale or provision of services, except in cases of high tax risk as stipulated by trực tiếp bóng đá euro hôm nay Minister of Finance and in cases of registering to use e-invoices with a tax authority code.

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From trực tiếp bóng đá euro hôm nay above provisions, it can be seen that gold trading enterprises are required to issue e-invoices.

Are gold trading enterprises required to issue e-invoices in Vietnam?(Image from trực tiếp bóng đá euro hôm nay Internet)

What is trực tiếp bóng đá euro hôm nay format of e-invoices in Vietnam?

Pursuant to Article 1 ofDecree 123/2020/ND-CPregarding trực tiếp bóng đá euro hôm nay format of e-invoices as follows:

- trực tiếp bóng đá euro hôm nay format of an e-invoice is a technical standard prescribing trực tiếp bóng đá euro hôm nay data type and data length of information fields serving trực tiếp bóng đá euro hôm nay transmission, storage, and display of e-invoices. trực tiếp bóng đá euro hôm nay format of e-invoices uses XML syntax (XML stands for "eXtensible Markup Language" created for trực tiếp bóng đá euro hôm nay purpose of sharing e-data between IT systems).

- trực tiếp bóng đá euro hôm nay format of an e-invoice includes two components: a component containing trực tiếp bóng đá euro hôm nay e-invoice business data and a component containing trực tiếp bóng đá euro hôm nay digital signature data. For e-invoices with a tax authority code, there will be an additional component containing trực tiếp bóng đá euro hôm nay data related to trực tiếp bóng đá euro hôm nay tax authority code.

- trực tiếp bóng đá euro hôm nay General Department of Taxation develops and publishes trực tiếp bóng đá euro hôm nay component containing trực tiếp bóng đá euro hôm nay e-invoice business data, trực tiếp bóng đá euro hôm nay digital signature data, and provides a tool for displaying trực tiếp bóng đá euro hôm nay contents of e-invoices according to this Decree.

- Organizations and enterprises selling goods or providing services when transferring e-invoice data to tax authorities via direct sending must meet trực tiếp bóng đá euro hôm nay following requirements:

+ Connect with trực tiếp bóng đá euro hôm nay General Department of Taxation through a dedicated leased line or MPLS VPN Layer 3 channel, including 1 primary channel and 1 backup channel. Each channel must have a minimum bandwidth of 5 Mbps.

+ Use Web Service or Message Queue (MQ) with encryption as trực tiếp bóng đá euro hôm nay method of connection.

+ Use trực tiếp bóng đá euro hôm nay SOAP protocol to package and transmit data.

- e-invoices must fully and accurately display trực tiếp bóng đá euro hôm nay contents of trực tiếp bóng đá euro hôm nay invoice to ensure no misunderstanding results, allowing trực tiếp bóng đá euro hôm nay buyer to read it on e-means.

What are trực tiếp bóng đá euro hôm nay principles for preparing, managing, and using e-invoices in Vietnam?

According to Article 90 of trực tiếp bóng đá euro hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá euro hôm nay principles for preparing, managing, and using e-invoices are as follows:

- When selling goods or providing services, trực tiếp bóng đá euro hôm nay seller must prepare e-invoices to deliver to trực tiếp bóng đá euro hôm nay buyer in trực tiếp bóng đá euro hôm nay standard data format and must fill in all content as stipulated by trực tiếp bóng đá euro hôm nay law on tax, trực tiếp bóng đá euro hôm nay law on accounting, regardless of trực tiếp bóng đá euro hôm nay value of each sale or provision of services.

- Should trực tiếp bóng đá euro hôm nay seller use a cash register, they must register to use e-invoices generated from cash registers with a connection to transfer e-data to tax authorities.

- trực tiếp bóng đá euro hôm nay registration, management, and use of e-invoices in transactions of selling goods or providing services must comply with trực tiếp bóng đá euro hôm nay provisions of trực tiếp bóng đá euro hôm nay law on e-transactions, trực tiếp bóng đá euro hôm nay law on accounting, and trực tiếp bóng đá euro hôm nay law on tax.

- trực tiếp bóng đá euro hôm nay issuance of tax authority codes on e-invoices is based on information from enterprises, economic organizations, other organizations, business households, and individual businesses created on invoices. Enterprises, economic organizations, other organizations, business households, and individual businesses are responsible for trực tiếp bóng đá euro hôm nay accuracy of trực tiếp bóng đá euro hôm nay information on trực tiếp bóng đá euro hôm nay invoice.