bóng đá hôm nay trực tiếpIs an e-invoice issued first and signed later valid in Vietnam?
Is an e-invoice issued first and signed later valid in Vietnam?
Based on bóng đá hôm nay trực tiếp regulations specified in Article 14 of bóng đá hôm nay trực tiếpLaw on Value-Added Tax 2008as follows:
Invoices and Documents
1. bóng đá hôm nay trực tiếp sale of goods and services must have invoices and documents as per bóng đá hôm nay trực tiếp provisions of law and bóng đá hôm nay trực tiếp following regulations:
a) Business establishments paying tax by bóng đá hôm nay trực tiếp credit method use value-added tax invoices; invoices must be filled out completely and correctly with all required details, including surcharges and additional fees (if any). In bóng đá hôm nay trực tiếp case of selling goods or services subject to value-added tax but bóng đá hôm nay trực tiếp invoice does not show bóng đá hôm nay trực tiếp value-added tax amount, bóng đá hôm nay trực tiếp output value-added tax is determined by multiplying bóng đá hôm nay trực tiếp payment amount on bóng đá hôm nay trực tiếp invoice by bóng đá hôm nay trực tiếp value-added tax rate, except for cases specified in Clause 2 of this Article;
b) Business establishments paying tax by bóng đá hôm nay trực tiếp direct method on added value use sales invoices.
2. For pre-printed payment vouchers such as tickets, bóng đá hôm nay trực tiếp payment price includes value-added tax.
Additionally, according to Clause 7 Article 3 ofDecree 123/2020/ND-CPas follows:
Terminology Explanation
In this Decree, bóng đá hôm nay trực tiếp following terms are understood as follows:
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7. Legal invoices and documents are those that comply fully and correctly with bóng đá hôm nay trực tiếp format and contents as specified in this Decree.
And Clause 9 Article 10 ofDecree 123/2020/ND-CPregulates invoices and documents:
Contents of bóng đá hôm nay trực tiếp Invoice
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9. bóng đá hôm nay trực tiếp time of digital signing on e-invoices is bóng đá hôm nay trực tiếp time when bóng đá hôm nay trực tiếp seller and bóng đá hôm nay trực tiếp buyer use digital signatures to sign on bóng đá hôm nay trực tiếp e-invoice, displayed in bóng đá hôm nay trực tiếp format of day, month, year of bóng đá hôm nay trực tiếp Gregorian calendar. In cases where bóng đá hôm nay trực tiếp e-invoice is signed digitally at a different time than when bóng đá hôm nay trực tiếp invoice was issued, bóng đá hôm nay trực tiếp tax declaration time is bóng đá hôm nay trực tiếp time of bóng đá hôm nay trực tiếp invoice issuance.
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bóng đá hôm nay trực tiếp time of digital signing on bóng đá hôm nay trực tiếp e-invoice is bóng đá hôm nay trực tiếp time when bóng đá hôm nay trực tiếp seller and buyer use digital signatures to sign on bóng đá hôm nay trực tiếp e-invoice displayed in bóng đá hôm nay trực tiếp format of day, month, year of bóng đá hôm nay trực tiếp Gregorian calendar.
In cases where bóng đá hôm nay trực tiếp e-invoice is digitally signed at a different time than when it was issued, bóng đá hôm nay trực tiếp tax declaration time is bóng đá hôm nay trực tiếp time of invoice issuance.
Thus,according to these regulations, an e-invoice issued first and signed later is still valid, which refers to bóng đá hôm nay trực tiếp time bóng đá hôm nay trực tiếp invoice was issued.
Is an e-invoice issued first and signed latervalid in Vietnam? (Image from bóng đá hôm nay trực tiếp Internet)
What are bóng đá hôm nay trực tiếp 2 e-invoice service providers in Vietnam?
Based on Clause 12 Article 3 ofDecree 123/2020/ND-CPit is regulated as follows:
Terminology Explanation
In this Decree, bóng đá hôm nay trực tiếp following terms are understood as follows:
...
10. Canceling invoices and documents means making bóng đá hôm nay trực tiếp invoice or document unusable.
11. Destroying invoices and documents:
a) Destroying e-invoices and documents means making them no longer exist on bóng đá hôm nay trực tiếp information system and unable to be accessed or referred to for bóng đá hôm nay trực tiếp information contained within them.
b) Destroying pre-printed invoices or documents involves using methods such as burning, cutting, shredding, or other forms to ensure that bóng đá hôm nay trực tiếp invoices or documents cannot be reused for bóng đá hôm nay trực tiếp information or data they contain.
12. An e-invoice service provider is an entity offering solutions for creating, connecting, transmitting, receiving, storing, and processing e-invoice data with and without tax agency codes. e-invoice service providers include: Organizations offering e-invoice solutions with and without tax agency codes to sellers and buyers, and organizations connecting, receiving, transmitting, and storing e-invoice data with tax agencies.
There are 2 types of e-invoice service providers:
[1]Organizations that provide e-invoice solutions with and without tax agency codes to sellers and buyers;
[2]Organizations that connect, receive, transmit, and store e-invoice data with tax agencies.
How to select an e-invoice service provider in Vietnam?
Based on Clause 3 Article 10 ofCircular 78/2021/TT-BTC, bóng đá hôm nay trực tiếp General Department of Taxation publicizes bóng đá hôm nay trực tiếp information of organizations providing e-invoice solutions and selects e-invoice service providers to sign service contracts for data receipt, transmission, and storage with tax agencies as follows:
- Publicly posting information of organizations providing e-invoice solutions on bóng đá hôm nay trực tiếp Portal of bóng đá hôm nay trực tiếp General Department of Taxation: Organizations providing e-invoice solutions submit documentation proving compliance with bóng đá hôm nay trực tiếp criteria specified in Clause 1 of this Article, service description documents, and commitments to bóng đá hôm nay trực tiếp General Department of Taxation.
Within 10 days from receipt of bóng đá hôm nay trực tiếp documentation, bóng đá hôm nay trực tiếp General Department of Taxation publicly posts bóng đá hôm nay trực tiếp service description and commitments of bóng đá hôm nay trực tiếp organization on its Portal. Organizations shall be responsible for bóng đá hôm nay trực tiếp accuracy of bóng đá hôm nay trực tiếp documents provided.
In bóng đá hôm nay trực tiếp course of operations, if it is found that bóng đá hôm nay trực tiếp service provider does not comply, bóng đá hôm nay trực tiếp General Department of Taxation will notify and remove bóng đá hôm nay trực tiếp public information of bóng đá hôm nay trực tiếp organization from its Portal.
- Selecting e-invoice service providers to sign contracts for data receipt, transmission, and storage services with tax agencies
+ Organizations that fully meet bóng đá hôm nay trực tiếp conditions specified in Clause 2 of this Article submit a written request to sign a contract for data receipt, transmission, and storage services along with proving documentation to bóng đá hôm nay trực tiếp General Department of Taxation.
Within 10 working days from bóng đá hôm nay trực tiếp date bóng đá hôm nay trực tiếp organization provides complete proving documentation, bóng đá hôm nay trực tiếp General Department of Taxation cooperates with bóng đá hôm nay trực tiếp organization to implement technical connections and data transmission checks between both parties.
After successful connection, bóng đá hôm nay trực tiếp General Department of Taxation and bóng đá hôm nay trực tiếp organization sign a contract to provide data receipt, transmission, and storage services with tax agencies. Information about bóng đá hôm nay trực tiếp organization providing data receipt, transmission, and storage services will be publicly posted on bóng đá hôm nay trực tiếp Portal of bóng đá hôm nay trực tiếp General Department of Taxation.
+ During bóng đá hôm nay trực tiếp contract execution, bóng đá hôm nay trực tiếp General Department of Taxation and bóng đá hôm nay trực tiếp e-invoice service provider will agree on bóng đá hôm nay trực tiếp authorization terms for coding in case bóng đá hôm nay trực tiếp tax agency's coding system encounters issues or delegating bóng đá hôm nay trực tiếp provision of free e-invoices with codes for entities specified in Clause 1 Article 14 ofDecree 123/2020/ND-CP.
