trực tiếp bóng đá euro hôm nayGuidance on issuance of authenticated e-invoices in accordance with Decree 123 in Vietnam

What are authenticated e-invoices according to trực tiếp bóng đá euro hôm nay law in Vietnam?

According to Clause 1, Article 3 ofDecree 123/2020/ND-CP, an invoice is defined as an accounting document issued by an organization or individual selling goods or providing services, recording information on trực tiếp bóng đá euro hôm nay sale of goods or provision of services. Invoices can be in trực tiếp bóng đá euro hôm nay form of e-invoices or tax authority-ordered printed invoices.

Clause 2, Article 3 ofDecree 123/2020/ND-CPspecifically explains that an authenticated e-invoice is an invoice issued by a tax authority code before trực tiếp bóng đá euro hôm nay organization or individual selling goods or providing services sends it to trực tiếp bóng đá euro hôm nay buyer. These are presented in electronic data form, created electronically by trực tiếp bóng đá euro hôm nay organization or individual selling goods or providing services, to record information on trực tiếp bóng đá euro hôm nay sale of goods or provision of services in accordance with accounting and tax laws.

trực tiếp bóng đá euro hôm nay tax authority code on an e-invoice includes a transaction number, which is a unique sequence of numbers generated by trực tiếp bóng đá euro hôm nay tax authority's system, and a string encrypted by trực tiếp bóng đá euro hôm nay tax authority based on trực tiếp bóng đá euro hôm nay information provided by trực tiếp bóng đá euro hôm nay seller on trực tiếp bóng đá euro hôm nay invoice.

Guidance on issuance of authenticated e-invoices in accordance with Decree 123 in Vietnam​ (Image from trực tiếp bóng đá euro hôm nay Internet)

What are details of trực tiếp bóng đá euro hôm nay guidance on issuance of authenticated e-invoices in accordance with Decree 123 in Vietnam?

According to Point a, Clause 2, Article 3 ofDecree 123/2020/ND-CP, an authenticated e-invoice is an e-invoice that is issued a code by a tax authority before trực tiếp bóng đá euro hôm nay organization or individual selling goods or providing services sends it to trực tiếp bóng đá euro hôm nay buyer.

Article 17 ofDecree 123/2020/ND-CPstipulates trực tiếp bóng đá euro hôm nay preparation of authenticated e-invoices as follows:

(1) Preparing authenticated e-invoices:

- Enterprises, economic organizations, other organizations, households, and individual businesses that fall under Clause 1, Article 14 ofDecree 123/2020/ND-CPaccess trực tiếp bóng đá euro hôm nay General Department of Taxation's electronic portal to prepare invoices using trực tiếp bóng đá euro hôm nay account provided during registration to:

+ Prepare invoices for trực tiếp bóng đá euro hôm nay sale of goods and provision of services.

+ Digitally sign trực tiếp bóng đá euro hôm nay prepared invoices and send trực tiếp bóng đá euro hôm nay invoices for trực tiếp bóng đá euro hôm nay tax authority to issue codes.

- Enterprises, economic organizations, other organizations, households, and individual businesses using authenticated e-invoices through an e-invoice service provider access trực tiếp bóng đá euro hôm nay service provider's webpage or utilize trực tiếp bóng đá euro hôm nay e-invoice software of trực tiếp bóng đá euro hôm nay unit to:

+ Prepare invoices for trực tiếp bóng đá euro hôm nay sale of goods and provision of services.

+ Digitally sign trực tiếp bóng đá euro hôm nay prepared invoices and send trực tiếp bóng đá euro hôm nay invoices through trực tiếp bóng đá euro hôm nay e-invoice service provider for trực tiếp bóng đá euro hôm nay tax authority to issue codes.

(2) Issuing invoice codes:

- Invoices issued with a code by trực tiếp bóng đá euro hôm nay tax authority must ensure:

+ Full content of trực tiếp bóng đá euro hôm nay e-invoice as stipulated in Article 10 ofDecree 123/2020/ND-CP.

+ Correct format of trực tiếp bóng đá euro hôm nay e-invoice as stipulated in Article 12 ofDecree 123/2020/ND-CP.

+ Accurate registration information as stipulated in Article 15 ofDecree 123/2020/ND-CP.

+ Not subject to trực tiếp bóng đá euro hôm nay cessation of using authenticated e-invoices as stipulated in Clause 1, Article 16 ofDecree 123/2020/ND-CP.

- trực tiếp bóng đá euro hôm nay General Department of Taxation's invoice code issuing system automatically issues invoice codes and sends feedback on trực tiếp bóng đá euro hôm nay result to trực tiếp bóng đá euro hôm nay sender.

(3)Enterprises, economic organizations, other organizations, households, and individual businesses selling goods or providing services are responsible for sending trực tiếp bóng đá euro hôm nay authenticated e-invoice to trực tiếp bóng đá euro hôm nay buyer.

trực tiếp bóng đá euro hôm nay method for sending and receiving invoices is agreed upon between trực tiếp bóng đá euro hôm nay seller and trực tiếp bóng đá euro hôm nay buyer, ensuring compliance with trực tiếp bóng đá euro hôm nay law on electronic transactions.

What are general regulations on trực tiếp bóng đá euro hôm nay format of authenticated e-invoices in Vietnam?

According to Article 12 ofDecree 123/2020/ND-CP, trực tiếp bóng đá euro hôm nay format of e-invoices is generally regulated as follows:

- trực tiếp bóng đá euro hôm nay e-invoice format is a technical standard that defines trực tiếp bóng đá euro hôm nay data type and data length of information fields used for transmitting, storing, and displaying e-invoices. trực tiếp bóng đá euro hôm nay e-invoice format uses XML (eXtensible Markup Language) to facilitate electronic data sharing between IT systems.

- trực tiếp bóng đá euro hôm nay e-invoice format consists of two components: a business data component of trực tiếp bóng đá euro hôm nay e-invoice and a digital signature data component. For authenticated e-invoices, there is an additional component containing 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 business data component of trực tiếp bóng đá euro hôm nay e-invoice, trực tiếp bóng đá euro hôm nay digital signature data component, and provides tools to display e-invoice contents as stipulated in this Decree.

- Organizations and enterprises selling goods or providing services, when transmitting e-invoice data directly to trực tiếp bóng đá euro hôm nay tax authority, 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 private leased line or MPLS VPN Layer 3 channel, including one main transmission channel and one backup transmission channel. Each transmission 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 connection method.

+ Use SOAP protocol to package and transmit data.

- trực tiếp bóng đá euro hôm nay e-invoice must be displayed fully and accurately, ensuring that it does not lead to misunderstandings, so that trực tiếp bóng đá euro hôm nay buyer can read it using electronic means.