May a household business paying fixed lịch trực tiếp bóng đá hôm nay use e-invoices in Vietnam?

May a household business paying fixed taxuse e-invoices in Vietnam?

Based on Clause 2, Article 6 ofCircular 78/2021/TT-BTCas follows:

Application of e-Invoices for Certain Other Cases

1. For cases stipulated at point a.2, Clause 3, Article 22 of Decree No. 123/2020/ND-CP, the transmission of e-invoice data without codes to lịch trực tiếp bóng đá hôm nay authorities is carried out as follows: After the seller completes the invoice contents, they send the e-invoice to the buyer and simultaneously to the lịch trực tiếp bóng đá hôm nay authorities, no later than the same day it is sent to the buyer.

2. Business households and individual businesses using e-invoices include:

a) Business households and individual businesses paying lịch trực tiếp bóng đá hôm nay by the declaration method must use e-invoices;

b) Business households and individual businesses paying lịch trực tiếp bóng đá hôm nay by the fixed amount method, if they request to use invoices, the lịch trực tiếp bóng đá hôm nay authorities will issue e-invoices for each arising instance;

c) Business households and individual businesses declaring taxes per each arising instance, if they request to use invoices, the lịch trực tiếp bóng đá hôm nay authorities will issue e-invoices for each arising instance.

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Business individuals paying lịch trực tiếp bóng đá hôm nay by the fixed amount method, if they request to use invoices, the lịch trực tiếp bóng đá hôm nay authorities will issue e-invoices for each arising instance.

May a household business paying fixed lịch trực tiếp bóng đá hôm nay use e-invoices in Vietnam?(Image from the Internet)

When is it mandatory to suspend the use of authenticated e-invoices in Vietnam?

Based on Clause 1, Article 16 ofDecree 123/2020/ND-CPwhich stipulates cases where the use of authenticated e-invoices must be suspendped as follows:

- Enterprises, economic organizations, other organizations, households, and individual businesses terminate the validity of their lịch trực tiếp bóng đá hôm nay identification numbers;

- Enterprises, economic organizations, other organizations, households, and individual businesses whose lịch trực tiếp bóng đá hôm nay authorities have verified and announced non-operation at the registered address;

- Enterprises, economic organizations, other organizations, households, and individual businesses that notify the competent state management authority of temporary cessation of business;

- Enterprises, economic organizations, other organizations, households, and individual businesses receive lịch trực tiếp bóng đá hôm nay authority notification about suspendping the use of e-invoices to enforce lịch trực tiếp bóng đá hôm nay debt recovery;

- In cases where e-invoices are used to sell smuggled goods, prohibited goods, counterfeit goods, or goods infringing intellectual property rights, detected and notified by competent agencies to the lịch trực tiếp bóng đá hôm nay authorities;

- In cases where e-invoices are created for the purpose of falsely selling goods or providing services to embezzle funds from organizations or individuals as detected and notified by competent agencies to the lịch trực tiếp bóng đá hôm nay authorities;

- When the business registration authority or competent state authority requests enterprises to temporarily suspend businesses of conditional industries upon discovering that enterprises do not meet legal business conditions.

Based on inspection and audit results, if lịch trực tiếp bóng đá hôm nay authorities determine enterprises are established to engage in illegal e-invoice trading or illegal use of e-invoices for lịch trực tiếp bóng đá hôm nay evasion, the lịch trực tiếp bóng đá hôm nay authorities shall issue a decision to suspend the use of e-invoices; enterprises will be handled according to the law.

What are procedures for suspension of use of e-invoices in Vietnam?

Based on Clause 2, Article 16 ofDecree 123/2020/ND-CP, theprocedures for suspension of use of e-invoicesis as follows:

- The direct managing lịch trực tiếp bóng đá hôm nay authority sends a notice to the taxpayer in cases at points đ, e, g of Clause 1 of this Article, requesting the taxpayer to explain or provide additional information and related documents regarding the use of e-invoices.

- The taxpayer must explain or provide additional information and documents within no more than 2 working days from the date the lịch trực tiếp bóng đá hôm nay authority sends the notice. The taxpayer can go to the lịch trực tiếp bóng đá hôm nay authority to directly explain or supplement information and documents in writing.

- The taxpayer continues using e-invoices or provides additional explanations as follow:

+ If the taxpayer has adequately explained or supplemented information and documents, proving the use of e-invoices in compliance with legal regulations, the taxpayer continues to use e-invoices.

+ If the taxpayer has explained or supplemented information and documents but fails to prove the use of e-invoices in compliance with legal regulations, the lịch trực tiếp bóng đá hôm nay authority will continue to notify and request the taxpayer to supplement information and documents. The deadline for additional submission is 2 working days from the date the lịch trực tiếp bóng đá hôm nay authority issues the notice.

- If by the deadline stated in the notice, the taxpayer does not provide explanations or additional information and documents, the lịch trực tiếp bóng đá hôm nay authority will issue a notice requesting the taxpayer to suspend the use of authenticated e-invoices or e-invoices without lịch trực tiếp bóng đá hôm nay authority codes and handle according to regulations.