trực tiếp bóng đá việt nam hôm nayIs it mandatory for authenticated e-invoices to have a digital signature in Vietnam?
Is it mandatory for authenticated e-invoices to have a digital signature in Vietnam?
Based on Clause 7, Article 10 ofDecree 123/2020/ND-CP, trực tiếp bóng đá việt nam hôm nay regulations on invoice content are as follows:
Content of trực tiếp bóng đá việt nam hôm nay invoice
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7. Signatures of trực tiếp bóng đá việt nam hôm nay seller and trực tiếp bóng đá việt nam hôm nay buyer, specifically:
a) For printed invoices by tax authorities, trực tiếp bóng đá việt nam hôm nay invoice must have trực tiếp bóng đá việt nam hôm nay seller's signature, trực tiếp bóng đá việt nam hôm nay seller's seal (if any), and trực tiếp bóng đá việt nam hôm nay buyer's signature (if any).
b) For e-invoices:
If trực tiếp bóng đá việt nam hôm nay seller is a business or organization, trực tiếp bóng đá việt nam hôm nay seller's digital signature on trực tiếp bóng đá việt nam hôm nay invoice is trực tiếp bóng đá việt nam hôm nay digital signature of trực tiếp bóng đá việt nam hôm nay business or organization; if trực tiếp bóng đá việt nam hôm nay seller is an individual, they shall use trực tiếp bóng đá việt nam hôm nay individual's digital signature or trực tiếp bóng đá việt nam hôm nay signature of an authorized person.
In cases where e-invoices do not necessarily have to contain trực tiếp bóng đá việt nam hôm nay digital signatures of trực tiếp bóng đá việt nam hôm nay seller and buyer, they must comply with trực tiếp bóng đá việt nam hôm nay provisions in Clause 14 of this Article.
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Therefore, an e-invoice with a tax code issued by trực tiếp bóng đá việt nam hôm nay tax authorities typically must have trực tiếp bóng đá việt nam hôm nay seller's, which is trực tiếp bóng đá việt nam hôm nay business or organization's, digital signature.
However, there are certain cases where an e-invoice does not necessarily require trực tiếp bóng đá việt nam hôm nay seller's or trực tiếp bóng đá việt nam hôm nay buyer's digital signature as stipulated in Clause 14, Article 10 ofDecree 123/2020/ND-CPas follows:
[1]e-invoices do not necessarily require trực tiếp bóng đá việt nam hôm nay buyer's digital signature (including cases where e-invoices are created when selling goods or providing services to customers overseas).
If trực tiếp bóng đá việt nam hôm nay buyer is a business establishment and there is an agreement between trực tiếp bóng đá việt nam hôm nay buyer and seller on technical conditions for digitally signing e-invoices created by trực tiếp bóng đá việt nam hôm nay seller, then trực tiếp bóng đá việt nam hôm nay e-invoice will have trực tiếp bóng đá việt nam hôm nay digital signatures of both seller and buyer as per trực tiếp bóng đá việt nam hôm nay agreement.
[2]For e-invoices issued by tax authorities on a per-transaction basis, trực tiếp bóng đá việt nam hôm nay seller's and buyer's digital signatures are not necessarily required.
[3]For e-invoices for goods sold at supermarkets or shopping centers where trực tiếp bóng đá việt nam hôm nay buyer is an individual and not conducting business, trực tiếp bóng đá việt nam hôm nay invoice does not necessarily need to include trực tiếp bóng đá việt nam hôm nay buyer's name, address, and tax code.
For e-invoices for gasoline sales to non-business individual customers, it is not required to have categories such as invoice name, form symbol, invoice symbol, invoice number; trực tiếp bóng đá việt nam hôm nay buyer's name, address, tax code; trực tiếp bóng đá việt nam hôm nay buyer's digital signature; trực tiếp bóng đá việt nam hôm nay seller's digital signature; and value-added tax rate.
[4]For e-invoices that are labels, tickets, or cards, it is not necessary to include trực tiếp bóng đá việt nam hôm nay seller's digital signature (except for cases where labels, tickets, or cards are e-invoices with codes issued by trực tiếp bóng đá việt nam hôm nay tax authority), purchaser information (name, address, tax code), tax amount, and value-added tax rate.
In cases where e-labels, tickets or cards have a pre-set face value, it is not necessary to include categories such as unit of measurement, quantity, and unit price.
[5]For e-vouchers for air transport services issued through websites and e-commerce systems according to international practices for individual non-business buyers that are identified as e-invoices, trực tiếp bóng đá việt nam hôm nay invoice does not need to include invoice symbol, form symbol, invoice serial number, value-added tax rate, buyer's tax code, buyer's address, seller's digital signature.
If a business organization or non-business organization purchases air transport services, trực tiếp bóng đá việt nam hôm nay e-voucher for air transport services released via websites and e-commerce systems according to international practices for individuals of trực tiếp bóng đá việt nam hôm nay business organization, individuals of trực tiếp bóng đá việt nam hôm nay non-business organization will not be considered as an e-invoice.
Air transport service business enterprises must issue e-invoices with full content as prescribed to provide trực tiếp bóng đá việt nam hôm nay organization with individuals who use trực tiếp bóng đá việt nam hôm nay air transport services.
[6]For invoices of construction, installation activities; construction of houses for sale with payment made based on trực tiếp bóng đá việt nam hôm nay progress of trực tiếp bóng đá việt nam hôm nay contract, it is not necessary to include unit of measure, quantity, unit price on trực tiếp bóng đá việt nam hôm nay invoice.
[7]For internal transportation and storage delivery notes, trực tiếp bóng đá việt nam hôm nay delivery note must show information such as internal order, recipient, issuer, warehouse location, receiving location, and means of transport.
Specifically, trực tiếp bóng đá việt nam hôm nay buyer's name represents trực tiếp bóng đá việt nam hôm nay goods receiver, trực tiếp bóng đá việt nam hôm nay buyer's address represents trực tiếp bóng đá việt nam hôm nay receiving warehouse location; trực tiếp bóng đá việt nam hôm nay seller's name represents trực tiếp bóng đá việt nam hôm nay issuer, trực tiếp bóng đá việt nam hôm nay seller's address represents trực tiếp bóng đá việt nam hôm nay issuing warehouse location and means of transport; does not show tax, tax rate, total payment amount.
For consignment agency delivery notes, trực tiếp bóng đá việt nam hôm nay delivery note shows information such as economic contracts, transporter, means of transport, warehouse location, and receiving warehouse location, product name, unit of measure, quantity, unit price, total amount.
Specifically, record trực tiếp bóng đá việt nam hôm nay number, date, and year of trực tiếp bóng đá việt nam hôm nay economic contract signed between organizations, individuals; full name of trực tiếp bóng đá việt nam hôm nay transporter, transport contract (if any), seller’s address representing trực tiếp bóng đá việt nam hôm nay issuing warehouse location.
[8]Invoices used for Interline payment between airlines according to trực tiếp bóng đá việt nam hôm nay regulations of trực tiếp bóng đá việt nam hôm nay International Air Transport Association do not need to include criteria: invoice symbol, form symbol, buyer's name, buyer's address, and tax code, buyer’s digital signature, unit of product measurement, quantity, unit price.
[9]Invoices of air transport enterprises issued to agents are invoices issued based on reports reconciled between trực tiếp bóng đá việt nam hôm nay two parties and on trực tiếp bóng đá việt nam hôm nay summary list, trực tiếp bóng đá việt nam hôm nay invoice does not need to include unit price.
[10]For construction, installation, production, supply of products and services by national defense and security enterprises for defense and security activities as defined by trực tiếp bóng đá việt nam hôm nay Government of Vietnam, trực tiếp bóng đá việt nam hôm nay invoice does not necessarily include units of measure, quantity, unit price; trực tiếp bóng đá việt nam hôm nay section of goods, services specifies supply of goods and services according to signed contracts between parties.
Is it mandatory for authenticated e-invoices to have a digital signature in Vietnam? (Images from trực tiếp bóng đá việt nam hôm nay Internet)
Do authenticated e-invoices include transaction numbers in Vietnam?
Pursuant to Clause 2, Article 3 ofDecree 123/2020/ND-CPtrực tiếp bóng đá việt nam hôm nay provisions are as follows:
Definition of terms
In this Decree, trực tiếp bóng đá việt nam hôm nay following terms are understood as follows:
1. Invoice is an accounting document created by an organization or individual when selling goods or providing services, recording information about goods sales, service provision. An invoice can be in trực tiếp bóng đá việt nam hôm nay form of an e-invoice or a printed invoice by trực tiếp bóng đá việt nam hôm nay tax authorities.
2. e-invoice is an invoice with or without a tax authority code represented in e-data form, generated by sellers using e-means to record information on sales and service provision pursuant to regulations on accounting and tax law, including trực tiếp bóng đá việt nam hôm nay case where invoices are generated from cash registers with e-data transfer connectivity with trực tiếp bóng đá việt nam hôm nay tax authorities, wherein:
a) An e-invoice with a tax authority code is one that is assigned a code by trực tiếp bóng đá việt nam hôm nay tax authority before being sent to trực tiếp bóng đá việt nam hôm nay buyer by trực tiếp bóng đá việt nam hôm nay seller.
trực tiếp bóng đá việt nam hôm nay tax authority code on trực tiếp bóng đá việt nam hôm nay e-invoice includes a transaction number which is a unique sequence generated by trực tiếp bóng đá việt nam hôm nay tax authority's system and a character string encoded by trực tiếp bóng đá việt nam hôm nay tax authority based on trực tiếp bóng đá việt nam hôm nay seller's invoice information.
b) An e-invoice without a tax authority code is one that trực tiếp bóng đá việt nam hôm nay seller sends to trực tiếp bóng đá việt nam hôm nay buyer without trực tiếp bóng đá việt nam hôm nay tax authority code.
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trực tiếp bóng đá việt nam hôm nay tax authority code on trực tiếp bóng đá việt nam hôm nay e-invoice includes a transaction number generated uniquely by trực tiếp bóng đá việt nam hôm nay tax authority's system and a character string encrypted by trực tiếp bóng đá việt nam hôm nay tax authority based on trực tiếp bóng đá việt nam hôm nay seller's details on trực tiếp bóng đá việt nam hôm nay invoice.
Thus,trực tiếp bóng đá việt nam hôm nay tax authority code on trực tiếp bóng đá việt nam hôm nay e-invoice includes a transaction number.
Is trực tiếp bóng đá việt nam hôm nay issuance of a tax authority code on an e-invoice based on business information in Vietnam?
According to Clause 4, Article 90 of trực tiếp bóng đá việt nam hôm nayLaw on Tax Administration 2019, trực tiếp bóng đá việt nam hôm nay provisions are as follows:
Principles for creating, managing, and using e-invoices
1. When selling goods or providing services, trực tiếp bóng đá việt nam hôm nay seller must create an e-invoice to deliver to trực tiếp bóng đá việt nam hôm nay buyer in a standard data format and must fully record trực tiếp bóng đá việt nam hôm nay contents as required by trực tiếp bóng đá việt nam hôm nay regulations on tax law and accounting law, without discrimination regarding trực tiếp bóng đá việt nam hôm nay value of each goods sale or service provision.
2. In case trực tiếp bóng đá việt nam hôm nay seller uses a cash register, they shall register to use e-invoices generated from cash registers connected to transfer e-data to trực tiếp bóng đá việt nam hôm nay tax authority.
3. trực tiếp bóng đá việt nam hôm nay registration, management, and use of e-invoices in transactions related to selling goods or providing services must comply with trực tiếp bóng đá việt nam hôm nay regulations on e-transactions, accounting law, and tax law.
*4. Issuance of a tax authority code on an e-invoice is based on information from businesses, economic organizations, other organizations, business households, and individual businesses recorded on trực tiếp bóng đá việt nam hôm nay invoice. Businesses, economic organizations, other organizations, business households, and individual businesses are responsible for trực tiếp bóng đá việt nam hôm nay accuracy of trực tiếp bóng đá việt nam hôm nay information on trực tiếp bóng đá việt nam hôm nay invoice.
5. trực tiếp bóng đá việt nam hôm nay Government of Vietnam provides detailed guidance on this Article.
Thus,according to trực tiếp bóng đá việt nam hôm nay regulations, trực tiếp bóng đá việt nam hôm nay issuance of a tax authority code on an e-invoice is based on trực tiếp bóng đá việt nam hôm nay business's information, and trực tiếp bóng đá việt nam hôm nay business must ensure trực tiếp bóng đá việt nam hôm nay accuracy of this information.
