kết quả bóng đá trực tiếp formatting of electronic invoices with tax authority codes includes what additional components?

What additional components does an electronic invoice with a tax authority code have?

Based on Clause 5, Article 12 ofDecree 123/2020/ND-CP, regulations on kết quả bóng đá trực tiếp format of electronic invoices are as follows:

Format of Electronic Invoices

1. kết quả bóng đá trực tiếp format of an electronic invoice is a technical standard that prescribes kết quả bóng đá trực tiếp data type, kết quả bóng đá trực tiếp data length of kết quả bóng đá trực tiếp information fields to serve kết quả bóng đá trực tiếp transmission, storage, and display of kết quả bóng đá trực tiếp electronic invoice. kết quả bóng đá trực tiếp format of an electronic invoice uses XML (eXtensible Markup Language), which is created to share electronic data between IT systems.

2. kết quả bóng đá trực tiếp format of an electronic invoice consists of two components: a component containing business data of kết quả bóng đá trực tiếp electronic invoice and a component containing digital signature data. For electronic invoices with a tax authority code, there is an additional component containing data related to kết quả bóng đá trực tiếp tax authority code.

3. kết quả bóng đá trực tiếp General Department of Taxation develops and announces kết quả bóng đá trực tiếp component containing business data of electronic invoices, kết quả bóng đá trực tiếp component containing digital signature data, and provides tools for displaying kết quả bóng đá trực tiếp contents of electronic invoices as prescribed in this Decree.

4. Organizations and enterprises selling goods and providing services, when transferring electronic invoice data to tax authorities directly, must meet kết quả bóng đá trực tiếp following requirements:

a) Connect with kết quả bóng đá trực tiếp General Department of Taxation through a dedicated leased channel or MPLS VPN Layer 3, consisting of one primary transmission channel and one backup transmission channel. Each transmission channel must have a minimum bandwidth of 5 Mbps.

b) Use Web Service or Message Queue (MQ) with encryption as kết quả bóng đá trực tiếp method for connectivity.

c) Use kết quả bóng đá trực tiếp SOAP protocol to package and transmit data.

5. Electronic invoices must be fully and accurately displayed to ensure no misunderstanding, allowing kết quả bóng đá trực tiếp purchaser to read it electronically.

kết quả bóng đá trực tiếp format of an electronic invoice includes two components: a component containing kết quả bóng đá trực tiếp business data of kết quả bóng đá trực tiếp electronic invoice and a component containing digital signature data. For electronic invoices with a tax authority code, there is an additional component containing data related to kết quả bóng đá trực tiếp tax authority code.

Thus, it can be seen that kết quả bóng đá trực tiếp format of an electronic invoice with a tax authority code has an additional component containing data related to kết quả bóng đá trực tiếp tax authority code, differing from electronic invoices without a tax authority code.

What additional components does an electronic invoice with a tax authority code have? (Image from kết quả bóng đá trực tiếp Internet)

Can electronic invoices converted into paper invoices be used for transactions?

Based on Clause 1, Article 7 ofDecree 123/2020/ND-CP, regulations on kết quả bóng đá trực tiếp conversion of electronic invoices and documents into paper invoices and documents are as follows:

Conversion of Electronic Invoices and Documents into Paper Invoices and Documents

1. Legitimate electronic invoices and documents can be converted into paper invoices and documents when there is an emerging economic and financial business requirement, or at kết quả bóng đá trực tiếp request of tax management agencies, auditing, inspection, investigation agencies, and in accordance with legal regulations on inspection, examination, and investigation.

2. kết quả bóng đá trực tiếp conversion of electronic invoices and documents into paper invoices and documents must ensure kết quả bóng đá trực tiếp accuracy between kết quả bóng đá trực tiếp content of electronic invoices, electronic documents, and paper invoices, paper documents after conversion.

3. Electronic invoices and documents converted into paper invoices and documents are only valid for recording and monitoring according to kết quả bóng đá trực tiếp provisions of kết quả bóng đá trực tiếp law on accounting, legal regulations on electronic transactions, and are not valid for transactions, except in cases where kết quả bóng đá trực tiếp invoice is created from a cash register connected to kết quả bóng đá trực tiếp tax authority's electronic data transfer as stipulated in this Decree.

Thus, referencing kết quả bóng đá trực tiếp above regulation, it can be seen that legally converted electronic invoices into paper invoices can be used for transactions in cases where there is an emerging economic and financial business requirement or at kết quả bóng đá trực tiếp request of tax management agencies, auditing, inspection, investigation agencies, and in accordance with legal regulations on inspection, examination, and investigation.

What is understood as a legitimate electronic invoice?

Based on Clause 7, Article 3 ofDecree 123/2020/ND-CP, it is stipulated as follows:

Definitions

In this Decree, kết quả bóng đá trực tiếp following terms are understood as follows:

1. Invoice is an accounting document made by organizations or individuals selling goods or providing services, recording information on kết quả bóng đá trực tiếp sale of goods or provision of services. It can be represented in kết quả bóng đá trực tiếp form of an electronic invoice or an invoice printed by kết quả bóng đá trực tiếp tax authority.

2. Electronic invoice is an invoice with or without a tax authority code displayed in electronic data form, created by organizations or individuals selling goods or providing services using electronic means to record sales information according to legal regulations on accounting and taxation. This includes cases where invoices are created from cash registers connected to electronic data transfer with tax authorities, wherein:

a) An electronic invoice with a tax authority code is one for which kết quả bóng đá trực tiếp code is issued by kết quả bóng đá trực tiếp tax authority before kết quả bóng đá trực tiếp organization or individual selling kết quả bóng đá trực tiếp goods or services sends it to kết quả bóng đá trực tiếp buyer.

kết quả bóng đá trực tiếp tax authority code on kết quả bóng đá trực tiếp electronic invoice includes a transaction number, which is a unique number generated by kết quả bóng đá trực tiếp tax authority system, and a string of characters that kết quả bóng đá trực tiếp tax authority encodes based on kết quả bóng đá trực tiếp seller's information on kết quả bóng đá trực tiếp invoice.

b) An electronic invoice without a tax authority code is one sent to kết quả bóng đá trực tiếp buyer by kết quả bóng đá trực tiếp sales organization without kết quả bóng đá trực tiếp tax authority's code.

3. Invoices printed by kết quả bóng đá trực tiếp tax authority are paper invoices printed at kết quả bóng đá trực tiếp request of kết quả bóng đá trực tiếp tax authority for sale to organizations or individuals eligible to purchase tax authority invoices as specified in Article 23 of this Decree, for use when selling goods or providing services.

4. Voucher is a document used to record information about deductible tax amounts, tax collection amounts, fees, and charges included in kết quả bóng đá trực tiếp state budget according to kết quả bóng đá trực tiếp tax management law. Vouchers as specified in this Decree include personal income tax deduction vouchers, receipts for taxes, fees, charges, represented either electronically or in printed form.

5. Electronic documents include types of documents and receipts as per Clause 4 of this Article, represented in electronic data form by organizations or individuals responsible for tax deduction, or by tax collection agencies, fees, charges to kết quả bóng đá trực tiếp taxpayer through electronic means according to kết quả bóng đá trực tiếp law on fees, charges, and tax law.

6. Printed, self-printed documents include types of documents and receipts as per Clause 4 of this Article, represented in paper form, either printed by tax authorities, tax collection organizations, fees, charges following a template for use, or self-printed on computing devices, cash registers, or other devices during tax deduction, tax collection, fees, charges according to kết quả bóng đá trực tiếp law on fees, charges, and tax law.

7. Legitimate invoices and documents are those that are correct and complete in form and content according to this Decree.

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Thus, referencing kết quả bóng đá trực tiếp above regulation, kết quả bóng đá trực tiếp concept of a legitimate electronic invoice is one that is correct and complete in form and content as per kết quả bóng đá trực tiếp provisions ofDecree 123/2020/ND-CP.