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Use of electronic invoices in sale of goods đá bóng trực tiếp services in Vietnam

Pursuant to Article 91 of theLaw on Tax Administration 2019, the use of electronic invoices in sale of goods đá bóng trực tiếp services is stipulated as follows:

(1). Enterprises đá bóng trực tiếp economic organizations use electronic invoices with tax authority codes when selling goods or providing services regardless of the value of each instance of goods sale or service provision, except for the cases specified in (2) đá bóng trực tiếp (4).

(2). Enterprises engaged in the fields of electricity, petroleum, telecommunications, clean water, finance đá bóng trực tiếp credit, insurance, healthcare, e-commerce, supermarket business, commerce, air transportation, road transportation, railway transportation, maritime, đá bóng trực tiếp inland waterway transportation, đá bóng trực tiếp enterprises đá bóng trực tiếp economic organizations that have conducted or will conduct transactions with tax authorities via electronic means, have built IT infrastructure, have accounting software systems, đá bóng trực tiếp electronic invoice software that meet the requirements for creating, searching, đá bóng trực tiếp storing electronic invoice data as prescribed, đá bóng trực tiếp ensure the transmission of electronic invoice data to buyers đá bóng trực tiếp to tax authorities, can:

Use electronic invoices without tax authority codes when selling goods or providing services, regardless of the value of each instance of goods sale or service provision.

Except for cases of high tax risk as stipulated by the Minister of Finance đá bóng trực tiếp cases registering to use electronic invoices with tax authority codes.

(3). Business households đá bóng trực tiếp individual businesses falling under the circumstances specified in Clause 5, Article 51 of theLaw on Tax Administration 2019đá bóng trực tiếp cases where revenue can be determined when selling goods or services must use electronic invoices with tax authority codes when selling goods or providing services.

(4). Business households đá bóng trực tiếp individual businesses that do not meet the conditions for using electronic invoices with tax authority codes as defined in (1) đá bóng trực tiếp (3) but need invoices to issue to customers, or enterprises, economic organizations, đá bóng trực tiếp other organizations approved by the tax authorities to issue electronic invoices to customers, will be issued electronic invoices with codes on a per-transaction basis đá bóng trực tiếp must declare đá bóng trực tiếp pay tax before the tax authorities issue electronic invoices for each transaction.

Use of electronic invoices in sale of goods đá bóng trực tiếp services in Vietnam(Image from the Internet)

What services are included in electronic invoice-related services in Vietnam?

Pursuant to Article 92 of theLaw on Tax Administration 2019, electronic invoice-related services include the provision of electronic invoice solutions without tax authority codes, electronic invoice data transmission services from taxpayers to tax authorities, đá bóng trực tiếp services for electronic invoices with tax authority codes.

Furthermore, organizations providing electronic invoice-related services include those offering electronic invoice solutions, organizations providing data receipt, transmission, storage services, đá bóng trực tiếp other services related to electronic invoices.

What are the regulations onelectronic invoice databasein Vietnam?

Pursuant to Article 93 of theLaw on Tax Administration 2019, the electronic invoice database is currently regulated as follows:

(1). Tax authorities are responsible for organizing, building, managing, đá bóng trực tiếp developing the database đá bóng trực tiếp technical infrastructure of the invoice information system; performing the tasks of collecting, processing information, managing the invoice database, ensuring maintenance, operation, security, đá bóng trực tiếp safety of the invoice information system; đá bóng trực tiếp establishing standard invoice formats.

The electronic invoice database is used to serve tax management đá bóng trực tiếp provide electronic invoice information to related organizations đá bóng trực tiếp individuals.

(2). Enterprises đá bóng trực tiếp economic organizations specified in Clause 2, Article 91 of theLaw on Tax Administration 2019using electronic invoices without tax authority codes must provide electronic invoice data as prescribed by the Minister of Finance.

(3). The Ministry of Industry đá bóng trực tiếp Trade, the Ministry of Natural Resources đá bóng trực tiếp Environment, the Ministry of Public Security, the Ministry of Transport, the Ministry of Health, đá bóng trực tiếp other relevant agencies are responsible for connecting đá bóng trực tiếp sharing necessary related information đá bóng trực tiếp data with the Ministry of Finance to build the electronic invoice database.

(4). When inspecting goods circulating on the market, for cases using electronic invoices, state agencies, đá bóng trực tiếp competent persons shall access the electronic portal of tax authorities to look up electronic invoice information for management purposes, without requiring paper invoices.

The relevant agencies are responsible for using devices to access đá bóng trực tiếp look up electronic invoice data.

(5). The Minister of Finance prescribes the form, management, đá bóng trực tiếp use of electronic stamps; regulations on looking up, providing, đá bóng trực tiếp using electronic invoice information; đá bóng trực tiếp providing electronic invoice information in the event of data retrieval issues due to incidents or natural disasters affecting Internet access.