trực tiếp bóng đá hôm nay euroIs a enterprise required to issue VAT invoices when lending goods to another enterprise in Vietnam?

Is a enterprise required to issue VAT invoices when lending goods to another enterprise in Vietnam?

Pursuant to Clause 4, Article 7 ofCircular 219/2013/TT-BTC(amended by Clause 2, Article 3 ofCircular 119/2014/TT-BTC) it is stipulated as follows:

Taxable Price

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4. Taxable price for self-consumed products, goods, and services.

Internally circulated goods such as those issued for internal transfer, raw materials, semi-finished products used for continuing trực tiếp bóng đá hôm nay euro production process within a production or enterprise facility, or goods and services provided by trực tiếp bóng đá hôm nay euro enterprise facility for enterprise activities, are not subject to VAT calculation, payment.

In trực tiếp bóng đá hôm nay euro case where a enterprise facility independently produces or constructs fixed assets (self-made fixed assets) for serving production and enterprise activities of VAT taxable goods and services, upon completion, acceptance, and handover, trực tiếp bóng đá hôm nay euro enterprise facility is not required to issue invoices. Input VAT forming trực tiếp bóng đá hôm nay euro self-made fixed assets is declared and deducted according to regulations.

For cases where machinery, equipment, materials, or goods are issued in trực tiếp bóng đá hôm nay euro form of loans, borrowings, or returns, if there is a contract and documents related to trực tiếp bóng đá hôm nay euro transaction that are appropriate, trực tiếp bóng đá hôm nay euro enterprise facility is not required to issue invoices, calculate, or pay VAT.

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Additionally,Official Dispatch 1394/CT-TTHT in 2020provides trực tiếp bóng đá hôm nay euro following guidance:

Pursuant to trực tiếp bóng đá hôm nay euro above regulations, trực tiếp bóng đá hôm nay euro Hanoi Tax Department has trực tiếp bóng đá hôm nay euro following opinion:

In cases where a company signs a contract to lend goods to sell to customers in compliance with legal regulations, trực tiếp bóng đá hôm nay euro lending enterprise is not required to issue an invoice and declare or pay VAT at trực tiếp bóng đá hôm nay euro time of lending.

Thus, if a enterprise lends goods to another enterprise and there is a lending contract and transaction-related documents that are appropriate, at trực tiếp bóng đá hôm nay euro time of lending, trực tiếp bóng đá hôm nay euro enterprise is not required to issue invoices and declare or pay VAT. However, if trực tiếp bóng đá hôm nay euro enterprise does not have a contract and related documents, it is still required to issue VAT invoices and declare and pay VAT as usual.

Is a enterprise required to issue VAT invoices when lending goods to another enterprise in Vietnam? (Image from trực tiếp bóng đá hôm nay euro Internet)

What are trực tiếp bóng đá hôm nay euro contents for issuing a 0% VAT rate invoice in Vietnam?

According to Article 10 ofDecree 123/2020/ND-CPguided by Clause 2, Article 4 ofCircular 78/2021/TT-BTC, when issuing a VAT invoice with a 0% tax rate, trực tiếp bóng đá hôm nay euro following content must be included:

- Invoice name, invoice symbol, invoice form number.

- Invoices printed by trực tiếp bóng đá hôm nay euro Tax Department

- Invoice number

- Name, address, and taxpayer identification number of trực tiếp bóng đá hôm nay euro seller

- Name, address, and taxpayer identification number of trực tiếp bóng đá hôm nay euro buyer

- Name, unit of measure, quantity, and unit price of goods or services; trực tiếp bóng đá hôm nay euro amount excluding VAT, VAT rate, total VAT amount per rate, total VAT amount, and trực tiếp bóng đá hôm nay euro total payment amount including VAT.

- Signature of trực tiếp bóng đá hôm nay euro seller, signature of trực tiếp bóng đá hôm nay euro buyer

- trực tiếp bóng đá hôm nay euro time of invoice creation follows trực tiếp bóng đá hôm nay euro guidance in Article 9 ofDecree 123/2020/ND-CPand is displayed in trực tiếp bóng đá hôm nay euro day, month, year format of trực tiếp bóng đá hôm nay euro solar calendar.

- trực tiếp bóng đá hôm nay euro time of digital signing on electronic invoices is trực tiếp bóng đá hôm nay euro time when trực tiếp bóng đá hôm nay euro seller and buyer use digital signatures to sign on electronic invoices, displayed in trực tiếp bóng đá hôm nay euro day, month, year format of trực tiếp bóng đá hôm nay euro solar calendar. Should an electronic invoice have a different digital signing time from trực tiếp bóng đá hôm nay euro invoice creation time, trực tiếp bóng đá hôm nay euro tax declaration time is trực tiếp bóng đá hôm nay euro invoice creation time.

- Tax authority code for electronic invoices with tax authority code

- Fees, charges belonging to trực tiếp bóng đá hôm nay euro state budget, commercial discounts, promotions (if any)

- Name, taxpayer identification number of trực tiếp bóng đá hôm nay euro organization processing trực tiếp bóng đá hôm nay euro printing of invoices for invoices printed by trực tiếp bóng đá hôm nay euro tax authority.

- Language, numerical representations, and currency shown on invoices

Do VAT invoicesinclude surcharges or additional fees in Vietnam?

According to Article 14 of trực tiếp bóng đá hôm nay euroValue-Added Tax Law 2008trực tiếp bóng đá hôm nay euro following is stipulated:

Invoices and Documents

1. trực tiếp bóng đá hôm nay euro sale of goods and services must have invoices and documents as prescribed by law and trực tiếp bóng đá hôm nay euro following regulations:

a) enterprise establishments paying tax by trực tiếp bóng đá hôm nay euro credit invoice method use VAT invoices; invoices must be fully and correctly filled, including any surcharges or additional fees (if any). In case of selling VAT-subjected goods and services, if trực tiếp bóng đá hôm nay euro VAT invoice does not specify trực tiếp bóng đá hôm nay euro VAT amount, trực tiếp bóng đá hôm nay euro output VAT is determined by trực tiếp bóng đá hôm nay euro payment amount on trực tiếp bóng đá hôm nay euro invoice multiplied by trực tiếp bóng đá hôm nay euro VAT rate, except as provided in Clause 2 of this Article;

b) enterprise establishments paying tax Pursuant to value-added calculation directly on value use sales invoices.

2. For stamps and tickets as payment documents with pre-printed payment values, trực tiếp bóng đá hôm nay euro payment values of those stamps and tickets include VAT.

Thus, VAT invoices must be fully and correctly filled, including any surcharges or additional fees (if any).