In case where multiple deliveries are required, when should đá bóng trực tiếp invoice be issued in Vietnam?

In case where multiple deliveries are required, when should đá bóng trực tiếp invoice be issued in Vietnam?

According to Article 9 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Time of invoice issuance

1. đá bóng trực tiếp time of invoice issuance for đá bóng trực tiếp sale of goods (including đá bóng trực tiếp sale of state assets, assets confiscated and submitted to đá bóng trực tiếp state treasury, and đá bóng trực tiếp sale of national reserve goods) is đá bóng trực tiếp time of transfer of ownership or use rights of goods to đá bóng trực tiếp buyer, regardless of whether đá bóng trực tiếp payment has been received or not.

2. đá bóng trực tiếp time of invoice issuance for service provision is đá bóng trực tiếp time of service completion, regardless of whether payment has been received. In cases where đá bóng trực tiếp service provider collects money in advance or during đá bóng trực tiếp service provision, đá bóng trực tiếp invoice issuance time is đá bóng trực tiếp time of money receipt (excluding đá bóng trực tiếp case of collection of deposits or advances to ensure đá bóng trực tiếp performance of service contracts such as accounting, audit, financial consulting, tax; price appraisal; survey, technical design; supervision consultancy; project preparation for construction investment).

3. In case where multiple deliveries are required or handover of each item or service stage, each delivery or handover requires an invoice for đá bóng trực tiếp respective quantity and value of goods or services delivered.

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Accordingly, based on đá bóng trực tiếp above regulation, In case where multiple deliveries are required, đá bóng trực tiếp time of invoice issuance is each time goods are delivered or handed over, and an invoice must be issued for đá bóng trực tiếp respective quantity and value of goods or services delivered.

In case where multiple deliveries are required, when should đá bóng trực tiếp invoice be issued in Vietnam? (Image from Internet)

What is đá bóng trực tiếp penalty for issuing e-invoices at đá bóng trực tiếp wrong time in Vietnam?

According to Article 24 ofDecree 125/2020/ND-CP, supplemented by Clause 3 Article 1 ofDecree 102/2021/ND-CP, đá bóng trực tiếp following is stipulated:

Penalty for violations related to invoice issuance when selling goods, services

1. A warning is issued for any of đá bóng trực tiếp following acts:

a) Issuing invoices at đá bóng trực tiếp wrong time but not leading to a delay in fulfilling tax obligations and with mitigating circumstances;

b) Continuously issuing invoices from a smaller to a larger number but using a booklet with a larger serial number and not using those with a smaller serial number, and đá bóng trực tiếp organization or individual, upon discovery, has canceled đá bóng trực tiếp booklets with đá bóng trực tiếp smaller serial numbers;

c) Incorrectly issuing đá bóng trực tiếp type of invoice as per regulations given to đá bóng trực tiếp buyer or declared for tax, with both parties discovering đá bóng trực tiếp mistake and re-issuing đá bóng trực tiếp correct type before đá bóng trực tiếp tax authority announces a decision on inspection and it does not affect đá bóng trực tiếp determination of tax obligations.

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3. A fine ranging from 3,000,000 VND to 5,000,000 VND for issuing invoices at đá bóng trực tiếp wrong time but not leading to a delay in fulfilling tax obligations*, except for đá bóng trực tiếp case specified in Point a, Clause 1 of this Article.*

4. A fine ranging from 4,000,000 VND to 8,000,000 VND for any of đá bóng trực tiếp following acts:

a) Issuing invoices at đá bóng trực tiếp wrong time according to đá bóng trực tiếp legal provisions regarding invoice issuance for đá bóng trực tiếp sale of goods and service provision*, except for cases specified in Point a, Clause 1 and Clause 3 of this Article;*

b) Issuing invoices not in numerical order from smaller to larger numbers, except for cases of warnings per Point b, Clause 1 of this Article;

c) Issuing invoices dated before đá bóng trực tiếp tax agency approves đá bóng trực tiếp purchase;

d) Incorrectly issuing đá bóng trực tiếp type of invoice as per đá bóng trực tiếp legal provisions of invoice issuance for goods and services sale and has been delivered to đá bóng trực tiếp buyer or declared for tax, except for warnings according to Point c, Clause 1 of this Article;

đ) Issuing e-invoices without đá bóng trực tiếp tax authority’s approval or before đá bóng trực tiếp tax authority has approved đá bóng trực tiếp use of đá bóng trực tiếp e-invoices with or without tax authority codes;

e) Issuing invoices for đá bóng trực tiếp sale of goods and services during đá bóng trực tiếp suspension of business operations, except for issuing invoices to customers to fulfill contracts signed before đá bóng trực tiếp notice of business suspension;

g) Issuing e-invoices from cash registers that are not connected or do not electronically transmit data to đá bóng trực tiếp tax authority.

h) Issuing invoices without fully recording đá bóng trực tiếp mandatory content on đá bóng trực tiếp invoice according to đá bóng trực tiếp regulations.

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6. Remedial measures: Compulsory issuance of đá bóng trực tiếp invoice according to regulations for violations specified in Point d, Clause 4, Clause 5 of this Article when đá bóng trực tiếp buyer requests.

Thus,in cases of issuing invoices at đá bóng trực tiếp wrong time, penalties may include:

- A fine ranging from 3,000,000 VND to 5,000,000 VND for issuing invoices at đá bóng trực tiếp wrong time but not leading to delayed tax obligations.- A fine ranging from 4,000,000 VND to 8,000,000 VND for issuing invoices at đá bóng trực tiếp wrong time according to đá bóng trực tiếp legal provisions regarding invoice issuance for đá bóng trực tiếp sale of goods and service provision. Additionally, for wrong-timed invoice issuance in this case, there is an additional remedial measure which requires issuing invoices according to đá bóng trực tiếp regulations.

Note: đá bóng trực tiếp monetary fines mentioned above are penalties for organizations. đá bóng trực tiếp fine for individuals with đá bóng trực tiếp same violations is equal to 1/2 of đá bóng trực tiếp fine for organizations based on Clause 5, Article 5 ofDecree 125/2020/ND-CP.

What is đá bóng trực tiếp administrative penalty for using counterfeit e-invoices in Vietnam?

Based on Clause 1, Article 4 ofDecree 125/2020/ND-CP, đá bóng trực tiếp following is stipulated:

Act of using illegal invoices, documents; illegal use of invoices, documents

1. Using invoices and documents in đá bóng trực tiếp following cases is considered using illegal invoices and documents:

a) counterfeit invoices and documents;

b) Invoices and documents that are not yet valid or have expired;

c) Invoices discontinued during đá bóng trực tiếp time of enforcement by invoice usage suspension, except when allowed by đá bóng trực tiếp tax authority notice;

d) e-invoices not registered for use with đá bóng trực tiếp tax authority;

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Thus, đá bóng trực tiếp act of using counterfeit invoices is considered an illegal use of invoices.

Simultaneously, Clause 1, Article 28 ofDecree 125/2020/ND-CPspecifies penalties for using illegal invoices or illegally using invoices as follows:

Penalties for illegal use of invoices and documents

1. A fine ranging from 20,000,000 VND to 50,000,000 VND for using illegal invoices and documents as specified in Article 4 of this Decree, except for cases specified in Point đ, Clause 1, Article 16 and Point d, Clause 1, Article 17 of this Decree.

2. Remedial measure: Compulsory cancellation of used invoices.

According to đá bóng trực tiếp above regulation, đá bóng trực tiếp act of using counterfeit e-invoices can result in a fine ranging from 20,000,000 VND to 50,000,000 VND and may require a remedial measure to cancel đá bóng trực tiếp used invoices.

Note: đá bóng trực tiếp monetary fines mentioned above are penalties for organizations. đá bóng trực tiếp fine for individuals with đá bóng trực tiếp same violations is equal to 1/2 of đá bóng trực tiếp fine for organizations based on Clause 5, Article 5 ofDecree 125/2020/ND-CP.