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Vietnam: For whom will trực tiếp bóng đá k+ authority-ordered printed invoices be sold?

tax authority-ordered printed invoices will be sold to trực tiếp bóng đá k+ individuals specified under Article 23 ofDecree 123/2020/ND-CPas follows:

Provincial and centrally-affiliated city Tax Departments (hereinafter referred to as Tax Departments) print invoices to sell to trực tiếp bóng đá k+ following entities:

- Enterprises, economic organizations, households, and individual businesses specified in Clause 1, Article 14 ofDecree 123/2020/ND-CPin cases where enterprises, economic organizations, households, and individual businesses do not transact with tax authorities through electronic means, lack IT infrastructure, lack accounting software, or lack software for creating e-invoices to use e-invoices and to transmit e-invoice data to buyers and to tax authorities.

+ Enterprises, economic organizations, households, and individual businesses purchase invoices from tax authorities for up to 12 months, while tax authorities provide solutions to gradually transition to trực tiếp bóng đá k+ application of e-invoices.

+ When transitioning to using e-invoices, enterprises, economic organizations, households, and individual businesses must register to use e-invoices with a tax authority code or e-invoices without a tax authority code (if eligible) according to regulations at Article 15 ofDecree 123/2020/ND-CP.

- Enterprises, economic organizations, households, and individual businesses during trực tiếp bóng đá k+ period when trực tiếp bóng đá k+ IT infrastructure system for issuing tax authority invoice codes encounters issues as prescribed in Clause 2, Article 20 ofDecree 123/2020/ND-CP.

For whom will trực tiếp bóng đá k+ authority-ordered printed invoices be sold in Vietnam? (Image from the Internet)

What are regulations on selling tax authority-ordered printed invoices in Vietnam?

Pursuant to Article 24 ofDecree 123/2020/ND-CPstipulating trực tiếp bóng đá k+ sale of tax authority-ordered printed invoices as follows:

- Enterprises, economic organizations, households, and individual businesses eligible to purchase invoices from trực tiếp bóng đá k+ authority must submit a written request to purchase invoices (according to Form No. 02/DN-HDG Appendix IA issued with the Decree) to trực tiếp bóng đá k+ authority with the following attached documents:

+ trực tiếp bóng đá k+ invoice purchaser (trực tiếp bóng đá k+ individual named in trực tiếp bóng đá k+ request or trực tiếp bóng đá k+ person authorized by trực tiếp bóng đá k+ business entity or household business or authorized by power of attorney according to trực tiếp bóng đá k+ law) must present a valid ID card or citizen ID card as prescribed by law.

+ Enterprises, economic organizations, households, and individual businesses purchasing invoices for trực tiếp bóng đá k+ first time must have a declaration of commitment (according to Form No. 02/CK-HDG Appendix IA issued with this Decree) regarding trực tiếp bóng đá k+ production and business address compatible with trực tiếp bóng đá k+ business registration certificate, branch registration certificate, household business registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, cooperative registration certificate, or decision on establishment by trực tiếp bóng đá k+ competent authority.

+ When buying invoices, enterprises, economic organizations, households, and individual businesses purchasing invoices issued by trực tiếp bóng đá k+ authority must bear the responsibility to record or stamp: name, address, tax code on the second sheet of each invoice before removing it from trực tiếp bóng đá k+ authority.

- trực tiếp bóng đá k+ authority sells invoices to enterprises, economic organizations, households, and individual businesses on a monthly basis.

+ The quantity of invoices sold to enterprises, economic organizations, households, and individual businesses for the first time shall not exceed a 50-number book for each type of invoice. If the initial purchase is exhausted before the month ends, trực tiếp bóng đá k+ authority bases the next sales volume on the duration and quantity of already utilized invoices.

+ For subsequent purchases, after reviewing the usage of invoices, tax declaration status, and the invoice purchase request in the invoice purchasing request, trực tiếp bóng đá k+ authority resolves to sell invoices to enterprises, economic organizations, households, and individual businesses within the day. The number of invoices sold does not exceed the amount used in the previous month of purchase.

+ Enterprises, economic organizations, households, and individual businesses eligible to purchase invoices issued by trực tiếp bóng đá k+ authority transitioning to using e-invoices must cease using invoices purchased from trực tiếp bóng đá k+ authority from the date they start using e-invoices in accordance with Article 15 ofDecree 123/2020/ND-CP.

+ In cases where households or individuals do not require booklet invoices but need invoice usage, trực tiếp bóng đá k+ authority shall issue e-invoices for each occurrence as per Clause 2, Article 13 ofDecree 123/2020/ND-CP.

- Invoices printed by trực tiếp bóng đá k+ Department for sale are publicly announced on the General Department of Taxation’s portal and prior to the initial sales, trực tiếp bóng đá k+ Department must issue a notification of invoice issuance according to Form No. 02/PH-HDG Appendix IB of this Decree with the sample invoice on the General Department of Taxation’s portal.

+ The content of the Invoice Issuance Notification includes: The name of trực tiếp bóng đá k+ Department issuing the invoice, tax code, address, phone number, types of invoices issued (name of invoice type, invoice symbol, form number symbol, start date of use, number of invoices launched (from number... to number...)), the name and tax code of the enterprise printing the invoice (for printed invoices); date of issuance, name, signature of legal representative, and stamp of the unit.

+ Sample invoices are printed documents that accurately display all criteria on trực tiếp bóng đá k+ sheets of trực tiếp bóng đá k+ invoice given to a buyer, with trực tiếp bóng đá k+ invoice number as a series of zeros and trực tiếp bóng đá k+ word “Sample” printed or stamped on trực tiếp bóng đá k+ invoice paper.

+ trực tiếp bóng đá k+ Invoice Issuance Notification, including trực tiếp bóng đá k+ sample invoice, must be clearly posted at tax department branches throughout trực tiếp bóng đá k+ invoice usage period.

+ In case of any changes in the content notified of issuance or sample invoice, trực tiếp bóng đá k+ Department must undertake procedures for a new issuance notification.

- Printed paper invoices by trực tiếp bóng đá k+ Department are sold at prices that cover actual costs, not for profit-making purposes. The Director of trực tiếp bóng đá k+ Department decides and lists the invoice sale price based on the abovementioned principles, and tax authorities at all levels are prohibited from collecting any additional fees beyond the listed sale price. All units under trực tiếp bóng đá k+ Department sell, issue the same type of invoice as issued by trực tiếp bóng đá k+ Department.

What are regulations on handlingissued invoices purchased from tax authorities in Vietnam?

According to Article 25 ofDecree 123/2020/ND-CPstipulated as follows:

- Enterprises, economic organizations, households, and individual businesses approved by trực tiếp bóng đá k+ authority to suspend the use of tax identification numbers must stop using unused types of invoices.

- trực tiếp bóng đá k+ directly managing tax authority issues notifications about trực tiếp bóng đá k+ loss of validity of unused invoices if enterprises, economic organizations, households, and individual businesses are no longer operating at trực tiếp bóng đá k+ registered business location or voluntarily cease operations.

- In cases of transitioning to using e-invoices, enterprises, economic organizations, households, and individual businesses approved by trực tiếp bóng đá k+ authority to use e-invoices must destroy purchased invoices from trực tiếp bóng đá k+ authority pursuant to Article 27 ofDecree 123/2020/ND-CPbefore using e-invoices.