Is it mandatory for e-invoices for supermarket sales to include kết quả bóng đá trực tiếp buyer's TIN in Vietnam?
Is it mandatory for e-invoices for supermarket sales to include kết quả bóng đá trực tiếp buyer's TIN in Vietnam?
According to Point c, Clause 14, Article 10 ofDecree 123/2020/ND-CP, kết quả bóng đá trực tiếp regulations allow for instances where e-invoices do not need to contain all details as follows:
Contents of kết quả bóng đá trực tiếp invoice
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- Certain instances where e-invoices do not need to be fully detailed
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c) For e-invoices for supermarket or shopping center sales where kết quả bóng đá trực tiếp buyer is an individual not engaged in business activities, it is not mandatory for kết quả bóng đá trực tiếp invoice to contain kết quả bóng đá trực tiếp buyer's name, address, or TIN.
For e-invoices for fuel sales to individuals not engaged in business activities, it is not necessary to include items such as kết quả bóng đá trực tiếp name of kết quả bóng đá trực tiếp invoice, kết quả bóng đá trực tiếp invoice template sign, kết quả bóng đá trực tiếp invoice sign, kết quả bóng đá trực tiếp invoice number; kết quả bóng đá trực tiếp name, address, or TIN of kết quả bóng đá trực tiếp buyer; kết quả bóng đá trực tiếp digital signature of kết quả bóng đá trực tiếp buyer; kết quả bóng đá trực tiếp digital signature, or e-signature of kết quả bóng đá trực tiếp seller, or kết quả bóng đá trực tiếp value-added tax rate.
d) For e-invoices used as labels, tickets, cards, it is not required to have kết quả bóng đá trực tiếp seller's digital signature (except in cases where labels, tickets, cards are e-invoices coded by tax authorities), kết quả bóng đá trực tiếp buyer's information (name, address, TIN), kết quả bóng đá trực tiếp tax amount, or kết quả bóng đá trực tiếp value-added tax rate. If kết quả bóng đá trực tiếp e-label, ticket, or card has a predefined denomination, it is not necessary to include units of measure, quantity, or unit price.
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Thus, according to kết quả bóng đá trực tiếp above regulation, for e-invoices for supermarket sales where kết quả bóng đá trực tiếp buyer is an individual not engaged in business activities, it is not mandatory for kết quả bóng đá trực tiếp invoice to include kết quả bóng đá trực tiếp buyer's TIN.
Is it mandatory for e-invoices for supermarket sales to include kết quả bóng đá trực tiếp buyer's TIN in Vietnam? (Image from kết quả bóng đá trực tiếp Internet)
What are regulations on theissuance of authenticated e-invoicesin Vietnam?
According to Article 17 ofDecree 123/2020/ND-CP, kết quả bóng đá trực tiếp issuance of authenticated e-invoices is regulated as follows:
(1) Issuance of authenticated e-invoices
- Enterprises, economic organizations, other organizations, households, and individuals engaging in business activities as specified in Clause 1, Article 14 ofDecree 123/2020/ND-CP, if accessing kết quả bóng đá trực tiếp e-portal of kết quả bóng đá trực tiếp General Department of Taxation to issue invoices, must use kết quả bóng đá trực tiếp account provided during registration to:
+ Issue sales invoices for goods and services.
+ Digitally sign on issued invoices and send kết quả bóng đá trực tiếp invoices for tax authority coding.
- Enterprises, economic organizations, other organizations, households, and individuals using authenticated e-invoices through a service provider for e-invoices should access kết quả bóng đá trực tiếp e-portal of kết quả bóng đá trực tiếp service provider or use kết quả bóng đá trực tiếp software of kết quả bóng đá trực tiếp e-invoice provider to:
+ Issue sales invoices for goods and services.
+ Digitally sign on issued invoices and send kết quả bóng đá trực tiếp invoices through kết quả bóng đá trực tiếp service provider for tax authority coding.
(2) Invoice coding
- Invoices coded by kết quả bóng đá trực tiếp tax authority must ensure:
+ Complete content as per provisions for e-invoices in Article 10 ofDecree 123/2020/ND-CP.
+ Correct format as per kết quả bóng đá trực tiếp provisions for e-invoices in Article 12 ofDecree 123/2020/ND-CP.
+ Correct information as per registration in Article 15 ofDecree 123/2020/ND-CP.
+ Not belonging to cases of suspended use of authenticated e-invoices as per Clause 1, Article 16 ofDecree 123/2020/ND-CP.
- kết quả bóng đá trực tiếp invoice coding system of kết quả bóng đá trực tiếp General Department of Taxation automatically conducts invoice coding and returns kết quả bóng đá trực tiếp result to kết quả bóng đá trực tiếp sender.
(3)Enterprises, economic organizations, other organizations, households, and individuals selling goods and services are responsible for sending authenticated e-invoices to kết quả bóng đá trực tiếp buyer. kết quả bóng đá trực tiếp method of sending and receiving invoices must be agreed upon between kết quả bóng đá trực tiếp seller and kết quả bóng đá trực tiếp buyer, ensuring compliance with kết quả bóng đá trực tiếp law on e-transactions.
What are cases of suspension of use of e-invoices in Vietnam?
According to Clause 1, Article 16 ofDecree 123/2020/ND-CP, kết quả bóng đá trực tiếp circumstances under which kết quả bóng đá trực tiếp use of e-invoices is suspended are as follows:
Enterprises, economic organizations, other organizations, households, and individuals engaging in business activities in kết quả bóng đá trực tiếp following cases shall have their use of authenticated e-invoices suspended, and kết quả bóng đá trực tiếp use of e-invoices without tax authority coding suspended:
- Enterprises, economic organizations, other organizations, households, and individuals engaging in business activities terminate their TIN;
- Enterprises, economic organizations, other organizations, households, and individuals are confirmed and notified by kết quả bóng đá trực tiếp tax authority as not operating at their registered address;
- Enterprises, economic organizations, other organizations, households, and individuals notify competent state management agencies of a temporary business suspension;
- Enterprises, economic organizations, other organizations, households, and individuals receive a notification from kết quả bóng đá trực tiếp tax authority on kết quả bóng đá trực tiếp suspend of e-invoice use for tax debt enforcement;
- Actions involving kết quả bóng đá trực tiếp use of e-invoices to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights detected by competent authorities and notified to kết quả bóng đá trực tiếp tax authority;
- Acts of issuing e-invoices for fictitious goods or services to embezzle funds from organizations or individuals detected by competent authorities and notified to kết quả bóng đá trực tiếp tax authority;
- When business registration authorities or competent state agencies request enterprises to suspend their business activities linked to conditional business lines after discovering that they fail to meet legal business conditions.
Based on kết quả bóng đá trực tiếp results of inspection or examination, if kết quả bóng đá trực tiếp tax authority determines that enterprises are established for illegal buying, selling, or using of e-invoices for tax evasion, it will issue a decision to suspend kết quả bóng đá trực tiếp use of e-invoices; kết quả bóng đá trực tiếp enterprises will be subject to legal proceedings.
