How to issue trực tiếp bóng đá hôm nay euro invoices according to Decree 72 in Vietnam?
How to issue trực tiếp bóng đá hôm nay euro invoices according to Decree 72 in Vietnam?
Pursuant to Clauses 3 and 4 of Article 1 ofDecree 72/2024/ND-CP, regulations on the sequence and procedures for trực tiếp bóng đá hôm nay euro are as follows:
trực tiếp bóng đá hôm nay euro
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3. Sequence and procedures for implementation
a) For business establishments specified at point a, clause 2 of this Article, when issuing VAT invoices for goods and services subject to trực tiếp bóng đá hôm nay euro, at the VAT rate line, write "8%"; VAT amount; total amount payable by the buyer. Based on the VAT invoice, the selling business establishment declares the output VAT, and the buying business establishment declares VAT deduction on the amount reduced as recorded on the VAT invoice.
b) For business establishments specified at point b, clause 2 of this Article, when issuing sales invoices for goods and services subject to trực tiếp bóng đá hôm nay euro, in the "Total amount" column, fully record the amount before reduction. In the "Total goods, services amount" line, write the reduced amount corresponding to a 20% reduction of the percentage rate on revenue, with a note: "reduced... (amount) equivalent to 20% of the percentage rate to calculate VAT according to Resolution No. 142/2024/QH15".
4. For business establishments specified at point a, clause 2 of this Article, when selling goods, providing services with different tax rates, the trực tiếp bóng đá hôm nay euro invoice must clearly record the tax rate of each good or service as prescribed in clause 3 of this Article.
For business establishments specified at point b, clause 2 of this Article, when selling goods, providing services, the sales invoice must clearly record the amount reduced as prescribed in clause 3 of this Article.
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Thus, when issuing VAT invoices, the trực tiếp bóng đá hôm nay euro is recorded as follows:
- For business establishments calculating trực tiếp bóng đá hôm nay euro using the deduction method:
+ At the tax rate line: Write 8%
+ Fully record: trực tiếp bóng đá hôm nay euro amount and total amount payable by the buyer.
If the business establishment sells goods, provides services with different tax rates, the trực tiếp bóng đá hôm nay euro invoice must clearly record the tax rate of each good or service in accordance with the procedures for issuing invoices.
- For business establishments (including individual households and business individuals) calculating trực tiếp bóng đá hôm nay euro using the percentage method on revenue:
+ In the "Total amount" column: Fully record the amount before reduction.
+ In the "Total goods, services amount" line: Write the reduced amount corresponding to a 20% reduction of the percentage rate on revenue, with a note: "reduced... (amount) equivalent to 20% of the percentage rate to calculate trực tiếp bóng đá hôm nay euro according toNghị trực tiếp bóng đá việt nam".
If the business establishment sells goods, provides services, the sales invoice must clearly record the reduced amount in accordance with the procedures for issuing invoices.
How to issue trực tiếp bóng đá hôm nay euro invoices according to Decree 72 in Vietnam? (Image from the Internet)
What are the trực tiếp bóng đá hôm nay euro rate and goods subject to trực tiếp bóng đá hôm nay euro according to Decree 72 in Vietnam?
On June 30, 2024, the Government of Vietnam issuedlịch trực tiếp bóng đáon trực tiếp bóng đá hôm nay euro policy according toNghị trực tiếp bóng đá việt.
(1) trực tiếp bóng đá hôm nay euro Rate
- Business establishments calculating trực tiếp bóng đá hôm nay euro using the deduction method are applied a trực tiếp bóng đá hôm nay euro rate of 8% for goods and services specified in clause 1 of Article 1 ofDecree 72/2024/ND-CP.
- Business establishments (including individual households and business individuals) calculating VAT using the percentage method on revenue are reduced by 20% of the percentage rate to calculate VAT when issuing invoices for goods and services subject to trực tiếp bóng đá hôm nay euro specified in clause 1 of Article 1 ofDecree 72/2024/ND-CP.
(2) Goods and Services Not Subject to trực tiếp bóng đá hôm nay euro in 2024
According to Article 1 ofDecree 72/2024/ND-CP, trực tiếp bóng đá hôm nay euro is reduced for groups of goods and services currently subject to a 10% tax rate,except for the following groups of goods and services:
- Telecommunications, financial activities, banking, securities, insurance, real estate business, metals and prefabricated metal products, mining products (excluding coal mining), coke, refined petroleum products, chemical products.
Details in Appendix 1 issued withDecree 72/2024/ND-CP
- Products and services subject to special consumption tax.
Details in Appendix 2 issued withDecree 72/2024/ND-CP
- Information technology according to the law on information technology.
Details in Appendix 3 issued withDecree 72/2024/ND-CP
- The trực tiếp bóng đá hôm nay euro for each type of goods and services specified in clause 1 of Article 1 ofDecree 72/2024/ND-CPis uniformly applied at the stages of import, production, processing, and commercial business. For coal extracted and sold (including cases where extracted coal is processed, sorted, and classified according to a closed process before selling), it is subject to trực tiếp bóng đá hôm nay euro. Coal items in Appendix I issued withDecree 72/2024/ND-CPat other stages beyond selling the extracted coal are not subject to trực tiếp bóng đá hôm nay euro.
Corporations and economic groups that perform a closed process before selling are also subject to trực tiếp bóng đá hôm nay euro for extracted coal.
In cases where goods and services listed in Appendices 1, 2, and 3 issued withlịch trực tiếp bóng đáare subject to non-VAT or 5% VAT as prescribed by the Law on VAT, then follow the VAT Law regulations and do not apply trực tiếp bóng đá hôm nay euro.
What is the deadline for application of8% trực tiếp bóng đá hôm nay euro in Vietnam?
According to the provisions stipulated in clause 1 of Article 2 ofDecree 72/2024/ND-CP:
Effective date and implementation
1. This Decree takes effect from July 1, 2024, to the end of December 31, 2024.
2. Ministries and provincial and city People's Committees should direct relevant agencies to disseminate, guide, inspect, and monitor to ensure consumers understand and benefit from the trực tiếp bóng đá hôm nay euro stipulated in Article 1 of this Decree, focusing on solutions to stabilize the supply and demand of goods and services subject to trực tiếp bóng đá hôm nay euro to maintain price stability (before VAT) from July 1, 2024, to the end of December 31, 2024.
3. During implementation, if issues arise, the Ministry of Finance should provide guidance and resolution.
4. Ministers, heads of ministerial-equivalent agencies, heads of agencies under the Government of Vietnam, and chairpersons of provincial and city People's Committees, as well as related enterprises, organizations, and individuals, are responsible for implementing this Decree.
lịch trực tiếp bóng đátakes effect from July 1, 2024, to the end of December 31, 2024.
This means that the regulation reducing trực tiếp bóng đá hôm nay euro to 8% is only applicable until December 31, 2024.
From January 1, 2025, the trực tiếp bóng đá hôm nay euro rate for the reduced goods and services will revert to 10% (if there is no other governing document).
