How to determine trực tiếp bóng đá việt nam hôm nay time of issuing a VAT invoice in Vietnam?

How to determine trực tiếp bóng đá việt nam hôm nay time of issuing a VAT invoice in Vietnam?

According to trực tiếp bóng đá việt nam hôm nay provisions of Article 9 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay time of issuing an invoice is specified as follows:

* Time of issuing an invoice for goods selling

trực tiếp bóng đá việt nam hôm nay time of issuing an invoice for goods selling (including selling state-owned assets, confiscated assets for state funds, and selling national reserve goods) is trực tiếp bóng đá việt nam hôm nay point of transferring ownership or usage rights of trực tiếp bóng đá việt nam hôm nay goods to trực tiếp bóng đá việt nam hôm nay buyer, irrespective of whether trực tiếp bóng đá việt nam hôm nay payment has been received or not.

* Time of issuing an invoice for services provision

- trực tiếp bóng đá việt nam hôm nay time of issuing an invoice for services provision is trực tiếp bóng đá việt nam hôm nay point of completing trực tiếp bóng đá việt nam hôm nay service provision, regardless of whether trực tiếp bóng đá việt nam hôm nay payment has been received or not.

- In cases where trực tiếp bóng đá việt nam hôm nay service provider collects money before or during trực tiếp bóng đá việt nam hôm nay service provision, trực tiếp bóng đá việt nam hôm nay time of issuing trực tiếp bóng đá việt nam hôm nay invoice is trực tiếp bóng đá việt nam hôm nay point of payment (excluding cases where trực tiếp bóng đá việt nam hôm nay payment is a deposit or advance to ensure trực tiếp bóng đá việt nam hôm nay fulfillment of service contracts: Accounting, auditing, financial, tax consultancy; appraisal; supervision consultancy; technical design and survey; construction investment project preparation).

Note:In cases of multiple deliveries or partial handovers for service items or stages, an invoice must be issued for each delivery or handover corresponding to trực tiếp bóng đá việt nam hôm nay volume and value of goods or services delivered.

* Timing of issuing invoices in specific cases

(1) For services provided in large quantities, occurring frequently, requiring time for data reconciliation between trực tiếp bóng đá việt nam hôm nay service provider and trực tiếp bóng đá việt nam hôm nay customer/partner.

trực tiếp bóng đá việt nam hôm nay time of issuing an invoice is when trực tiếp bóng đá việt nam hôm nay data reconciliation is completed between trực tiếp bóng đá việt nam hôm nay parties, but no later than trực tiếp bóng đá việt nam hôm nay 7th day of trực tiếp bóng đá việt nam hôm nay following month from trực tiếp bóng đá việt nam hôm nay month of service provision, or no later than 7 days from trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay agreed period.

trực tiếp bóng đá việt nam hôm nay agreed period as a basis for calculating trực tiếp bóng đá việt nam hôm nay quantity of goods and services provided is based on an agreement between trực tiếp bóng đá việt nam hôm nay goods selling unit or service provider and trực tiếp bóng đá việt nam hôm nay buyer.

(2) For telecommunications services (including value-added telecommunications services), information technology services (including intermediary payment services using telecommunications and information technology platforms), data reconciliation between service business establishments must be performed.

trực tiếp bóng đá việt nam hôm nay time of issuing an invoice is when trực tiếp bóng đá việt nam hôm nay data reconciliation on service usage fees is completed under trực tiếp bóng đá việt nam hôm nay economic contract between trực tiếp bóng đá việt nam hôm nay service business establishments, but no later than 2 months from trực tiếp bóng đá việt nam hôm nay month in which trực tiếp bóng đá việt nam hôm nay connection service fees occur.

For trực tiếp bóng đá việt nam hôm nay provision of telecommunications services (including value-added telecommunications services) through pre-paid card sales and subscription fees upon customer service registration where customers do not request VAT invoices or do not provide a name, address, tax code, trực tiếp bóng đá việt nam hôm nay service business establishment shall issue a consolidated VAT invoice at trực tiếp bóng đá việt nam hôm nay end of each day or periodically within trực tiếp bóng đá việt nam hôm nay month, recording trực tiếp bóng đá việt nam hôm nay total revenue accrued by each service for which trực tiếp bóng đá việt nam hôm nay buyer does not take an invoice or does not provide a name, address, or tax code.

(3) For construction and installation activities, trực tiếp bóng đá việt nam hôm nay time to issue an invoice is trực tiếp bóng đá việt nam hôm nay time of acceptance, handover of trực tiếp bóng đá việt nam hôm nay works, construction items, trực tiếp bóng đá việt nam hôm nay volume of completed construction, and installation, regardless of whether payment has been received.

(4) For real estate business organizations, infrastructure construction, house construction for sale or transfer, trực tiếp bóng đá việt nam hôm nay time to issue an invoice is specifically regulated in each case as follows:

- For cases where ownership or usage rights have not yet been transferred: If there is payment according to project progress or payment schedule in trực tiếp bóng đá việt nam hôm nay contract, trực tiếp bóng đá việt nam hôm nay time to issue an invoice is trực tiếp bóng đá việt nam hôm nay date of payment or according to payment agreement in trực tiếp bóng đá việt nam hôm nay contract.

- For cases where ownership or usage rights have been transferred: trực tiếp bóng đá việt nam hôm nay time to issue an invoice is trực tiếp bóng đá việt nam hôm nay time of transferring trực tiếp bóng đá việt nam hôm nay ownership or usage rights of trực tiếp bóng đá việt nam hôm nay goods to trực tiếp bóng đá việt nam hôm nay buyer, regardless of whether trực tiếp bóng đá việt nam hôm nay payment has been received.

(5) For commercial business organizations selling air transport services through websites and e-commerce systems:

trực tiếp bóng đá việt nam hôm nay time to issue an invoice is aligned with international practices and is at trực tiếp bóng đá việt nam hôm nay latest no more than 5 days after trực tiếp bóng đá việt nam hôm nay issuance of trực tiếp bóng đá việt nam hôm nay air transport service document on trực tiếp bóng đá việt nam hôm nay website and e-commerce system.

(6) For exploration, exploitation, and processing of crude oil activities:

- trực tiếp bóng đá việt nam hôm nay time to issue an invoice for selling crude oil, condensate, and products processed from crude oil (including product sales under trực tiếp bóng đá việt nam hôm nay commitment of trực tiếp bóng đá việt nam hôm nay Government of Vietnam) is when trực tiếp bóng đá việt nam hôm nay buyer and seller agree on trực tiếp bóng đá việt nam hôm nay official selling price, irrespective of whether trực tiếp bóng đá việt nam hôm nay payment has been received.

- For trực tiếp bóng đá việt nam hôm nay sale of natural gas, associated gas, and coal gas transported via pipeline to trực tiếp bóng đá việt nam hôm nay buyer:

trực tiếp bóng đá việt nam hôm nay time of issuing an invoice is when trực tiếp bóng đá việt nam hôm nay buyer and seller determine trực tiếp bóng đá việt nam hôm nay monthly delivered gas volume but no later than 7 consecutive days from trực tiếp bóng đá việt nam hôm nay notification of monthly conveyed gas volume by trực tiếp bóng đá việt nam hôm nay seller.

- In case of guarantee agreements and commitments by trực tiếp bóng đá việt nam hôm nay Government of Vietnam specifying a different time for invoice issuance, comply with trực tiếp bóng đá việt nam hôm nay provisions of those agreements and commitments by trực tiếp bóng đá việt nam hôm nay Government of Vietnam.

(7) Retail commercial business foundations, food and beverage service businesses operating on a direct retail store model to consumers but carrying out trực tiếp bóng đá việt nam hôm nay full business accounting activity at trực tiếp bóng đá việt nam hôm nay headquarters (where trực tiếp bóng đá việt nam hôm nay headquarters signs directly trực tiếp bóng đá việt nam hôm nay purchase and sale contracts of goods and services with generating customers and trực tiếp bóng đá việt nam hôm nay data retained on trực tiếp bóng đá việt nam hôm nay system does not entail demand for e-invoices from trực tiếp bóng đá việt nam hôm nay customers):

At trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay business day, trực tiếp bóng đá việt nam hôm nay business bases on data from trực tiếp bóng đá việt nam hôm nay generating receipt to compile and issue an e-invoice for all trực tiếp bóng đá việt nam hôm nay day's goods selling and food and beverage service supply transactions.

When customers request an e-invoice, trực tiếp bóng đá việt nam hôm nay business foundation will issue one and provide it to trực tiếp bóng đá việt nam hôm nay customer.

(8) For electricity sales activities by power companies under trực tiếp bóng đá việt nam hôm nay electricity market, trực tiếp bóng đá việt nam hôm nay time of issuing an e-invoice is ascertained based on data reconciliation of payment between trực tiếp bóng đá việt nam hôm nay electricity system operating unit and trực tiếp bóng đá việt nam hôm nay electricity market, power production units, and electricity purchasing units following trực tiếp bóng đá việt nam hôm nay guidance of trực tiếp bóng đá việt nam hôm nay Ministry of Industry and Trade or trực tiếp bóng đá việt nam hôm nay electricity purchase contract approved by trực tiếp bóng đá việt nam hôm nay Ministry of Industry and Trade.

trực tiếp bóng đá việt nam hôm nay latest time of issuing an invoice is trực tiếp bóng đá việt nam hôm nay last day of trực tiếp bóng đá việt nam hôm nay declaration and tax payment deadline for trực tiếp bóng đá việt nam hôm nay tax obligation incurring month following trực tiếp bóng đá việt nam hôm nay tax law stipulations.

For electricity sales activities of power companies with guarantee commitments by trực tiếp bóng đá việt nam hôm nay Government of Vietnam concerning trực tiếp bóng đá việt nam hôm nay payment term, trực tiếp bóng đá việt nam hôm nay time to issue an e-invoice is based on trực tiếp bóng đá việt nam hôm nay guarantees of trực tiếp bóng đá việt nam hôm nay Government of Vietnam, guidance, and approval of trực tiếp bóng đá việt nam hôm nay Ministry of Industry and Trade, and trực tiếp bóng đá việt nam hôm nay electricity purchase contracts concluded between trực tiếp bóng đá việt nam hôm nay electric buyer and seller.

(9) trực tiếp bóng đá việt nam hôm nay time of issuing an e-invoice in cases of fuel retail sales at retail outlets for individual customers is at trực tiếp bóng đá việt nam hôm nay end of each fuel sale.

trực tiếp bóng đá việt nam hôm nay seller shall ensure full storage of e-invoices in cases of fuel sales to non-business individuals, business individuals, and ensure they can be retrieved at trực tiếp bóng đá việt nam hôm nay tax authority's request.

(10) For cases of providing air transport services, insurance services via agencies, trực tiếp bóng đá việt nam hôm nay time of issuing an invoice is upon completing data reconciliation between trực tiếp bóng đá việt nam hôm nay parties but not later than trực tiếp bóng đá việt nam hôm nay 10th day of trực tiếp bóng đá việt nam hôm nay month following trực tiếp bóng đá việt nam hôm nay month of occurrence.

(11) In electricity distribution unit services such as banking, securities, insurance, e-payment services, electric disconnection, and reconnection for non-business individuals or business individuals who do not require an invoice, at trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay day or month, trực tiếp bóng đá việt nam hôm nay unit issues a collective invoice based on detailed transaction information recorded in trực tiếp bóng đá việt nam hôm nay day/month in trực tiếp bóng đá việt nam hôm nay management system.

trực tiếp bóng đá việt nam hôm nay service provider bears responsibility for trực tiếp bóng đá việt nam hôm nay accuracy of transaction information and upon request by competent authorities, must provide a detailed service supply report.

If trực tiếp bóng đá việt nam hôm nay customer requires an invoice per transaction, trực tiếp bóng đá việt nam hôm nay service provider must issue an invoice to trực tiếp bóng đá việt nam hôm nay customer.

(12) For passenger transportation businesses using taxis with fare calculation software as per legal regulations, trực tiếp bóng đá việt nam hôm nay invoice times are as follows:

- At trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay trip, companies, cooperatives, providing passenger taxi services with fare calculation software shall dispatch trip information to customers and trực tiếp bóng đá việt nam hôm nay tax authority based on tax data format.

trực tiếp bóng đá việt nam hôm nay data includes trực tiếp bóng đá việt nam hôm nay transport business unit's name, vehicle license plate, trip distance (calculated in km), and trực tiếp bóng đá việt nam hôm nay total fare to be paid by trực tiếp bóng đá việt nam hôm nay passenger.

- If customers require e-invoices, they must update or send complete information (name, address, tax code) into trực tiếp bóng đá việt nam hôm nay software or service provider.

Based on customer-provided or updated information, taxi passenger transport businesses using fare calculation software will dispatch trực tiếp bóng đá việt nam hôm nay trip's invoice to trực tiếp bóng đá việt nam hôm nay customer, concurrently transmitting trực tiếp bóng đá việt nam hôm nay invoice data to trực tiếp bóng đá việt nam hôm nay tax authority.

(13) For medical facilities providing health examination and treatment services using health examination and hospital management software, where each examination, treatment transaction, and radiography, scanning, and test services with payment vouchers are printed (hospital fees and test fees) and stored on an IT system:

- If customers (patients) do not have demand for invoices, at trực tiếp bóng đá việt nam hôm nay end of trực tiếp bóng đá việt nam hôm nay business day, medical facilities based on health examination and treatment information and data from receipt vouchers to issue an e-invoice for all trực tiếp bóng đá việt nam hôm nay day's medical services.

- If trực tiếp bóng đá việt nam hôm nay customer requests an e-invoice, trực tiếp bóng đá việt nam hôm nay medical facility will issue one and provide it to trực tiếp bóng đá việt nam hôm nay customer.

(14) For non-stop e-road use service fee collection activities, trực tiếp bóng đá việt nam hôm nay e-invoice issuance date is trực tiếp bóng đá việt nam hôm nay date trực tiếp bóng đá việt nam hôm nay vehicle passes trực tiếp bóng đá việt nam hôm nay toll station.

For customers using non-stop e-road use service fee collection involving one or multiple vehicles utilizing trực tiếp bóng đá việt nam hôm nay service multiple times monthly, trực tiếp bóng đá việt nam hôm nay service provider can issue e-invoices periodically, with trực tiếp bóng đá việt nam hôm nay latest invoice issuing date being trực tiếp bóng đá việt nam hôm nay month's end for trực tiếp bóng đá việt nam hôm nay service fee incurring month.

trực tiếp bóng đá việt nam hôm nay invoice content lists in detail each vehicle passing each toll station, including trực tiếp bóng đá việt nam hôm nay time trực tiếp bóng đá việt nam hôm nay vehicle passed, and trực tiếp bóng đá việt nam hôm nay road use fee for each passage.

How to determine trực tiếp bóng đá việt nam hôm nay time of issuing a VAT invoice in Vietnam?(Image from trực tiếp bóng đá việt nam hôm nay Internet)

How many types of invoices are there according to regulations in Vietnam?

Based on trực tiếp bóng đá việt nam hôm nay provisions of Article 8 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay types of invoices are as follows:

(1) Value-added tax invoice

Value-added tax invoices are used by organizations declaring VAT under trực tiếp bóng đá việt nam hôm nay deduction method for activities such as:

- Selling goods, providing services domestically;

- International transport activities;

- Exports to non-tariff zones and cases considered equivalent to export;

- Exporting goods and providing services abroad.

(2) Sales invoice

Sales invoices are used by organizations and individuals as follows:

- Organizations and individuals declaring and calculating VAT under trực tiếp bóng đá việt nam hôm nay direct method for activities such as:

+ Selling goods, providing services domestically;

+ International transport activities;

+ Exports to non-tariff zones and cases considered equivalent to export;

+ Exporting goods and providing services abroad.

- Organizations and individuals in non-tariff zones when selling goods, providing services domestically, and when selling goods, providing services among non-tariff zone organizations and individuals, exporting goods, providing services overseas, with invoices clearly stating "For organizations and individuals in non-tariff zones".

(3) e-invoices for selling public assets

e-invoices for selling public assets are used when selling trực tiếp bóng đá việt nam hôm nay following assets:

- Public assets in agencies, organizations, units (including state-owned housing);

- Infrastructure assets;

- Public assets assigned to enterprises by trực tiếp bóng đá việt nam hôm nay state that are not part of business capital;

- Assets of projects using state capital;

- Assets established under public ownership;

- Public assets seized per trực tiếp bóng đá việt nam hôm nay decisions of trực tiếp bóng đá việt nam hôm nay authority;

- Materials, supplies recovered from handling public assets.

(4) e-invoices for selling national reserve goods

e-invoices for selling national reserve goods are used when agencies and units belonging to trực tiếp bóng đá việt nam hôm nay national reserve system sell national reserve goods according to law.

(5) Other types of invoices include:

- Stamps, tickets, cards with specified forms and contents under this Decree;

- Air cargo transport fee receipts; international transport fee receipts; bank service fee receipts except as provided in subsection (a) with specified forms and contents per international practice and relevant legal provisions.

(6) Documents printed, issued, used, and managed include:

- Invoices such as delivery notes cum internal transport invoices

- Delivery notes for goods sent for sale by agents.

What is trực tiếp bóng đá việt nam hôm nay format for authenticated e-invoices in Vietnam?

According to Article 12 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay format for e-invoices in general is stipulated as follows:

- trực tiếp bóng đá việt nam hôm nay format for e-invoices is technical standards indicating data types and data length of information fields for transmitting, storing, and displaying e-invoices. trực tiếp bóng đá việt nam hôm nay format uses trực tiếp bóng đá việt nam hôm nay XML language (XML stands for "eXtensible Markup Language" created to share e-data between IT systems).

- trực tiếp bóng đá việt nam hôm nay format comprises two components: a component containing e-invoice business data and a component containing digital signature data. For authenticated e-invoice, there is an additional component containing data related to trực tiếp bóng đá việt nam hôm nay tax authority code.

- trực tiếp bóng đá việt nam hôm nay General Department of Taxation constructs and publishes trực tiếp bóng đá việt nam hôm nay components containing e-invoice business data, digital signature data, and provides tools displaying trực tiếp bóng đá việt nam hôm nay invoice content according to regulations in this Decree.

- Organizations and businesses selling goods, providing services when transferring e-invoice data to trực tiếp bóng đá việt nam hôm nay tax authority directly must meet trực tiếp bóng đá việt nam hôm nay following requirements:

+ Connect with trực tiếp bóng đá việt nam hôm nay General Department of Taxation through a dedicated channel or MPLS VPN Layer 3 channel, including one main channel and one backup channel. Each channel should have a minimum bandwidth of 5 Mbps.

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

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

- e-invoices must be displayed fully and accurately, ensuring no misleading interpretation so that trực tiếp bóng đá việt nam hôm nay purchaser can read them using e-means.