bóng đá hôm nay trực tiếpVietnam: What are cases where e-invoices are not required to have full content such as name, address, TIN?

Vietnam: How many types of e-invoices are there?

Pursuant to Clause 2, Article 3 ofDecree 123/2020/ND-CP, there are 02 types of e-invoices:

+ authenticated e-invoicesare invoices issued with a code by bóng đá hôm nay trực tiếp tax authority before bóng đá hôm nay trực tiếp organization or individual selling goods or providing services sends them to bóng đá hôm nay trực tiếp buyer.

bóng đá hôm nay trực tiếp code of bóng đá hôm nay trực tiếp tax authority on bóng đá hôm nay trực tiếp e-invoice includes a transaction number, which is a unique sequence of numbers generated by bóng đá hôm nay trực tiếp tax authority's system, and a string of characters encrypted by bóng đá hôm nay trực tiếp tax authority based on bóng đá hôm nay trực tiếp seller's information provided on bóng đá hôm nay trực tiếp invoice.

+ unauthenticated e-invoicesare invoices issued by organizations selling goods or providing services sent to bóng đá hôm nay trực tiếp buyer without bóng đá hôm nay trực tiếp tax authority's code.

Vietnam: What are cases where e-invoices are not required to have full content such as name, address, TIN? (Image from bóng đá hôm nay trực tiếp Internet)

Vietnam: What arecases where e-invoices are not required to have full content such as name, address, TIN?

According to bóng đá hôm nay trực tiếp regulations inNghị định 123/2020/NĐ-CP, e-invoices must include required contents such as bóng đá hôm nay trực tiếp name, address, TIN of bóng đá hôm nay trực tiếp seller and buyer, quantity, unit price, tax rate, e-signature of bóng đá hôm nay trực tiếp seller and buyer, etc.

However, in certain cases specified in Clause 14, Article 10 ofDecree 123/2020/ND-CP, e-invoices do not need to have full content. Below are 10 cases where e-invoices are not required to have full content:

(1) e-invoices do not necessarily require bóng đá hôm nay trực tiếp buyer's e-signature (including cases where e-invoices are issued when selling goods or providing services to customers abroad).

Where bóng đá hôm nay trực tiếp buyer is a business and bóng đá hôm nay trực tiếp buyer and seller have agreed on bóng đá hôm nay trực tiếp buyer meeting technical conditions for digital signing on e-invoices issued by bóng đá hôm nay trực tiếp seller, bóng đá hôm nay trực tiếp e-invoice will bear bóng đá hôm nay trực tiếp digital signature of both bóng đá hôm nay trực tiếp seller and bóng đá hôm nay trực tiếp buyer as agreed by bóng đá hôm nay trực tiếp parties.

(2) For e-invoices issued by bóng đá hôm nay trực tiếp tax authority on a per-occurrence basis, bóng đá hôm nay trực tiếp digital signature of bóng đá hôm nay trực tiếp seller and bóng đá hôm nay trực tiếp buyer is not required.

(3) For e-invoices for sales at supermarkets, shopping centers where bóng đá hôm nay trực tiếp buyer is an individual not conducting business, bóng đá hôm nay trực tiếp invoice does not need to include bóng đá hôm nay trực tiếp buyer’s name, address, or TIN.

For e-invoices for fuel sales to individual non-business customers, it is not necessary to have bóng đá hôm nay trực tiếp invoice name, invoice template number, invoice symbol, invoice number, buyer's name, address, TIN, buyer's e-signature, seller's e-signature, or value-added tax rate.

(4) For e-invoices being stamps, tickets, cards, bóng đá hôm nay trực tiếp invoice does not necessarily require bóng đá hôm nay trực tiếp seller's digital signature (except where stamps, tickets, cards are e-invoices with a tax authority code), bóng đá hôm nay trực tiếp buyer's information (name, address, TIN), tax amount, or value-added tax rate. If e-stamps, tickets, cards have face value, unit, quantity, or unit price details are not required.

(5) For e-documents for air transport services issued through websites and e-commerce systems following international practices for individual non-business buyers, determined as e-invoices, no need to include invoice symbol, invoice sample code, order number of invoices, value-added tax rate, buyer's TIN, buyer’s address, or seller's digital signature.

In case business or non-business organizations purchase air transport services, e-documents for air transport services issued through websites and e-commerce systems, following international practices for individuals from business or non-business organizations, are not recognized as e-invoices. Air transport service businesses must issue e-invoices including all required contents according to regulations for organizations with individuals using air transport services.

(6) For invoices for construction and installation activities, or building to sell with progress payment according to bóng đá hôm nay trực tiếp contract, bóng đá hôm nay trực tiếp unit, quantity, and unit price are not necessarily included.

(7) For internal delivery cum transportation vouchers, bóng đá hôm nay trực tiếp voucher reflects information regarding internal movement orders, bóng đá hôm nay trực tiếp recipient, bóng đá hôm nay trực tiếp issuer, bóng đá hôm nay trực tiếp warehouse dispatch location, and bóng đá hôm nay trực tiếp reception location, along with bóng đá hôm nay trực tiếp means of transportation. Specifically: bóng đá hôm nay trực tiếp buyer’s name indicates bóng đá hôm nay trực tiếp recipient; bóng đá hôm nay trực tiếp buyer’s address indicates bóng đá hôm nay trực tiếp warehouse reception location; bóng đá hôm nay trực tiếp seller’s name indicates bóng đá hôm nay trực tiếp issuer, bóng đá hôm nay trực tiếp seller’s address indicates bóng đá hôm nay trực tiếp warehouse dispatch location, and bóng đá hôm nay trực tiếp means of transportation; it does not indicate tax amount, tax rate, or total payment amount.

Regarding goods dispatched to agency sales vouchers, it shows information like economic contracts, transporters, means of transportation, dispatch warehouse location, reception warehouse location, product name, unit, quantity, unit price, total amount. Specifically: recording bóng đá hôm nay trực tiếp number, date, and year of bóng đá hôm nay trực tiếp economic contract signed between organizations and individuals; bóng đá hôm nay trực tiếp transporter's full name, transport contract (if any), bóng đá hôm nay trực tiếp seller's address indicates bóng đá hôm nay trực tiếp dispatch warehouse location.

(8) Invoices used for Interline payments between airlines formulated according to International Air Transport Association provisions do not necessarily need to include: invoice symbol, invoice type code, buyer’s name, address, TIN, buyer’s digital signature, unit, quantity, or unit price.

(9) Air transport business invoices issued to agents based on reconciled reports between bóng đá hôm nay trực tiếp parties and according to a general listing do not necessarily require showing unit price.

(10) For bóng đá hôm nay trực tiếp activities of construction, installation, production, and provision of products and services by national defense and security enterprises serving military and security operations as per bóng đá hôm nay trực tiếp Government of Vietnam's regulations, bóng đá hôm nay trực tiếp invoice does not necessarily require bóng đá hôm nay trực tiếp unit name; quantity; unit price; goods, services as per contract agreements between parties.

What are regulations one-invoice form numbersin Vietnam?

bóng đá hôm nay trực tiếp e-invoice template number is specified at Point a, Clause 1, Article 4 ofCircular 78/2021/TT-BTCas a character with one natural number, being natural numbers 1, 2, 3, 4, 5, 6 to reflect bóng đá hôm nay trực tiếp type of e-invoice as follows:

- Number 1: Reflects bóng đá hôm nay trực tiếp type of value-added tax e-invoice;

- Number 2: Reflects bóng đá hôm nay trực tiếp type of sales e-invoice;

- Number 3: Reflects bóng đá hôm nay trực tiếp type of public asset sales e-invoice;

- Number 4: Reflects bóng đá hôm nay trực tiếp type of national reserve sales e-invoice;

- Number 5: Reflects other types of e-invoices such as e-stamps, tickets, cards, e-receipts, or other named e-documents that have bóng đá hôm nay trực tiếp same content as e-invoices as prescribed in Decree 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices including internal delivery cum e-transportation slips, goods dispatched to agency sales e-slips.