xem bóng đá trực tiếp vtv2Is an e-invoice converted into a paper invoice valid for use in Vietnam?
Is an e-invoiceconverted into a paper invoice valid for use in Vietnam?
Based on Article 7 ofDecree 123/2020/ND-CPwhich provides as follows:
Conversion of e-invoices and e-records into paper invoices and records
1. A legal e-invoice or E-record can be converted into a paper invoice or record upon xem bóng đá trực tiếp vtv2 arising of economic, financial transactions or upon xem bóng đá trực tiếp vtv2 request of tax authorities, audit authorities, inspection, examination, or investigation agencies, and as prescribed by xem bóng đá trực tiếp vtv2 law on inspection, examination, and investigation.
2. xem bóng đá trực tiếp vtv2 conversion of e-invoices and E-records into paper invoices and records must ensure xem bóng đá trực tiếp vtv2 accuracy of xem bóng đá trực tiếp vtv2 content between xem bóng đá trực tiếp vtv2 e-invoice, E-record and xem bóng đá trực tiếp vtv2 paper invoice, record after conversion.
3. When an e-invoice or E-record is converted into a paper invoice or record, xem bóng đá trực tiếp vtv2 paper invoice or record is only valid for record-keeping in books and following xem bóng đá trực tiếp vtv2 provisions of xem bóng đá trực tiếp vtv2 law on accounting and electronic transactions. It does not have any effect for transactions or payments, except in cases where invoices are created from cash registers that are electronically connected with tax authorities as per regulations.
xem bóng đá trực tiếp vtv2 principle when converting an e-invoice to a paper invoice is to ensure xem bóng đá trực tiếp vtv2 accuracy of xem bóng đá trực tiếp vtv2 content between xem bóng đá trực tiếp vtv2 e-invoice and xem bóng đá trực tiếp vtv2 paper invoice after conversion. Legal e-invoices can be converted into paper invoices when there is an arising economic, financial transaction demand, or upon xem bóng đá trực tiếp vtv2 request of tax authorities, audit authorities, inspection, examination, or investigation agencies, and as provided by xem bóng đá trực tiếp vtv2 law on inspection, examination, and investigation.
Thus,according to xem bóng đá trực tiếp vtv2 above regulations, when an e-invoice is converted into a paper invoice, it only holds value for record-keeping purposes and does not have any effect for transactions or payments, except in cases where xem bóng đá trực tiếp vtv2 invoice is generated from a cash register that is electronically connected with tax authorities as per regulations.
Is an e-invoice converted into a paper invoice valid for use in Vietnam?(Image from xem bóng đá trực tiếp vtv2 Internet)
Is xem bóng đá trực tiếp vtv2 authorization to issue e-invoices notified to xem bóng đá trực tiếp vtv2 tax authorities in Vietnam?
According to Clause 1, Article 3 ofCircular 78/2021/TT-BTCon xem bóng đá trực tiếp vtv2 authorization for e-invoice issuance:
Authorization to issue e-invoices
1. Principles of authorization for invoice issuance
a) Sellers of goods or service providers being enterprises, economic organizations, or other organizations may delegate a third party that has a related-party relationship with xem bóng đá trực tiếp vtv2 seller, falls under eligible entities for using e-invoices, and is not subject to temporary suspension of e-invoice usage as per Article 16 of Decree 123/2020/ND-CP for e-invoice issuance for sales of goods or services. Related-party relationships are determined in accordance with tax management laws;
b) xem bóng đá trực tiếp vtv2 authorization must be formalized in writing (contract or agreement) between xem bóng đá trực tiếp vtv2 delegating party and xem bóng đá trực tiếp vtv2 delegate;
c) xem bóng đá trực tiếp vtv2 authorization must be reported to xem bóng đá trực tiếp vtv2 tax authority when registering for e-invoice usage;
d) e-invoices issued by xem bóng đá trực tiếp vtv2 delegated organization are either tax-coded or non-coded based on xem bóng đá trực tiếp vtv2 tax authority and must display xem bóng đá trực tiếp vtv2 name, address, taxpayer identification number of xem bóng đá trực tiếp vtv2 delegating party, and xem bóng đá trực tiếp vtv2 name, address, taxpayer identification number of xem bóng đá trực tiếp vtv2 delegate;
đ) Both delegating and delegated parties must publicly post on their website or announce publicly via media so buyers of goods or services are aware of xem bóng đá trực tiếp vtv2 invoice issuance authorization. Once xem bóng đá trực tiếp vtv2 authorization period ends or is terminated prematurely per agreement, xem bóng đá trực tiếp vtv2 delegating and delegated parties must cancel public postings on their website or publicly announce via media about xem bóng đá trực tiếp vtv2 authorization termination;
e) If xem bóng đá trực tiếp vtv2 delegated invoice is an e-invoice without a tax code (hereafter referred to as a non-coded e-invoice), xem bóng đá trực tiếp vtv2 delegating party must transfer xem bóng đá trực tiếp vtv2 e-invoice data to xem bóng đá trực tiếp vtv2 tax authority either directly or through a service provider to send xem bóng đá trực tiếp vtv2 e-invoice data to xem bóng đá trực tiếp vtv2 tax authority directly;
g) xem bóng đá trực tiếp vtv2 delegate is responsible for issuing delegated e-invoices according to actual occurrences, as per xem bóng đá trực tiếp vtv2 agreement with xem bóng đá trực tiếp vtv2 delegating party and must comply with xem bóng đá trực tiếp vtv2 principles in Clause 1 of this Article.
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Thus,authorization for e-invoice issuance must be reported to xem bóng đá trực tiếp vtv2 tax authority.
What are xem bóng đá trực tiếp vtv2 regulations on tax authority’s identification code on e-invoices?
Based on sub-item 3, Item 4 of xem bóng đá trực tiếp vtv2 Regulations issued withDecision 1450/QD-TCT in 2021, amended by Clause 1 of xem bóng đá trực tiếp vtv2 Appendix issued with Article 1 ofDecision 1510/QD-TCT in 2022:
- xem bóng đá trực tiếp vtv2 tax authority’s identification code on xem bóng đá trực tiếp vtv2 e-invoice is a string of 34 characters uniquely created for each e-invoice either by xem bóng đá trực tiếp vtv2 tax authority’s system or xem bóng đá trực tiếp vtv2 system of xem bóng đá trực tiếp vtv2 entity authorized by xem bóng đá trực tiếp vtv2 tax authority.
- xem bóng đá trực tiếp vtv2 tax authority’s identification code on e-invoices created from a cash register consists of a series of 23 characters structured as follows:
C1C2C3C4C5C6C7C8C9C10C11C12C13C14C15C16C17C18C19C20
Where:
+ One character C1: is xem bóng đá trực tiếp vtv2 fixed letter M to denote that xem bóng đá trực tiếp vtv2 e-invoice is created from a cash register as specified in point b, Clause 1, Article 4 ofCircular 78/2021/TT-BTC.
+ One character C2: is a fixed symbol to represent xem bóng đá trực tiếp vtv2 type of e-invoice from 1 to 6 as specified in point a, Clause 1, Article 4 of Circular 78/2021/TT-BTC.
+ Two characters C3C4: are xem bóng đá trực tiếp vtv2 last 2 digits of xem bóng đá trực tiếp vtv2 invoice issuance year automatically generated from xem bóng đá trực tiếp vtv2 seller's software.
+ Five characters C5C6C7C8C9: are a sequence of 5 characters automatically generated by xem bóng đá trực tiếp vtv2 tax authority to ensure uniqueness.
+ Eleven characters C10C11C12C13C14C15C16C17C18C19C20: are a sequence of 11 continuously increasing numbers automatically generated from xem bóng đá trực tiếp vtv2 sales software.
+ xem bóng đá trực tiếp vtv2 hyphen (-): is a character used to separate groups of characters indicating invoice type, automatically generated invoice issuance year from software, characters assigned by xem bóng đá trực tiếp vtv2 tax authority, and sequentially increasing number strings generated from xem bóng đá trực tiếp vtv2 sales software.
xem bóng đá trực tiếp vtv2 tax authority’s identification code on e-invoices generated from cash registers can be set up for multiple cash registers at one or multiple business locations or dependent units to ensure xem bóng đá trực tiếp vtv2 uniqueness of each invoice.
