Vietnam: What does bóng đá hôm nay trực tiếp content of an e-invoice for retailing of oil and gas include?

Vietnam: What does bóng đá hôm nay trực tiếp content of an e-invoice for retailing of oil and gas include?

bóng đá hôm nay trực tiếp content of an invoice in general, as well as an e-fuel invoice specifically, is stipulated in Article 10 ofDecree 123/2020/ND-CP. To be specific:

(1) Invoice name, invoice symbol, invoice form symbol. Specifically, as follows:

+ bóng đá hôm nay trực tiếp invoice name is bóng đá hôm nay trực tiếp name of each type of invoice stipulated in Article 8 ofDecree 123/2020/ND-CPas shown on each invoice.

+ bóng đá hôm nay trực tiếp invoice form symbol and bóng đá hôm nay trực tiếp invoice symbol are executed as instructed by bóng đá hôm nay trực tiếp Ministry of Finance.

(2) Name of bóng đá hôm nay trực tiếp invoice copy applicable to invoices printed by bóng đá hôm nay trực tiếp tax authority as instructed by bóng đá hôm nay trực tiếp Ministry of Finance.

(3) Invoice number

+ bóng đá hôm nay trực tiếp invoice number is bóng đá hôm nay trực tiếp sequential number shown on bóng đá hôm nay trực tiếp invoice when bóng đá hôm nay trực tiếp seller issues bóng đá hôm nay trực tiếp invoice.

In cases where a business entity has multiple sales locations or many establishments simultaneously using one type of e-invoice with bóng đá hôm nay trực tiếp same symbol accessed randomly from an e-invoice issuance system, bóng đá hôm nay trực tiếp invoices must be issued in continuous order from smallest to largest number according to bóng đá hôm nay trực tiếp time bóng đá hôm nay trực tiếp seller signs digitally or electronically on bóng đá hôm nay trực tiếp invoice.

+ In cases where bóng đá hôm nay trực tiếp invoice number is not issued following bóng đá hôm nay trực tiếp above principle, bóng đá hôm nay trực tiếp e-invoice issuance system must ensure bóng đá hôm nay trực tiếp principle of increasing over time, each invoice number must be issued and used only once, with a maximum of 8 digits.

(4) Name, address, tax code of bóng đá hôm nay trực tiếp seller

bóng đá hôm nay trực tiếp invoice must display bóng đá hôm nay trực tiếp name, address, and tax code of bóng đá hôm nay trực tiếp seller as per bóng đá hôm nay trực tiếp name, address, and tax code recorded in bóng đá hôm nay trực tiếp business registration certificate, branch operation registration certificate, household business registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, cooperative registration certificate.

(5) Name, address, tax code of bóng đá hôm nay trực tiếp buyer

+ If bóng đá hôm nay trực tiếp buyer is a business entity with a tax code, bóng đá hôm nay trực tiếp name, address, and tax code of bóng đá hôm nay trực tiếp buyer displayed on bóng đá hôm nay trực tiếp invoice must match bóng đá hôm nay trực tiếp business registration certificate, branch operation registration certificate, household business registration certificate, taxpayer registration certificate, tax code notification, investment registration certificate, cooperative registration certificate.

+ If bóng đá hôm nay trực tiếp buyer does not have a tax code, bóng đá hôm nay trực tiếp tax code of bóng đá hôm nay trực tiếp buyer need not be displayed on bóng đá hôm nay trực tiếp invoice.

(6) Name, unit of measure, quantity, unit price of goods/services; amount excluding value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax amount, and total payment amount including value-added tax.

(7) Signature of seller, signature of buyer, specifically:

+ For invoices printed by bóng đá hôm nay trực tiếp tax authority, bóng đá hôm nay trực tiếp invoice must have bóng đá hôm nay trực tiếp signature of bóng đá hôm nay trực tiếp seller, bóng đá hôm nay trực tiếp seller’s seal (if available), and bóng đá hôm nay trực tiếp buyer’s signature (if available).

+ For e-invoices:

If bóng đá hôm nay trực tiếp seller is an enterprise or organization, bóng đá hôm nay trực tiếp digital signature on bóng đá hôm nay trực tiếp invoice is bóng đá hôm nay trực tiếp digital signature of bóng đá hôm nay trực tiếp enterprise or organization; if bóng đá hôm nay trực tiếp seller is an individual, use bóng đá hôm nay trực tiếp individual digital signature or that of bóng đá hôm nay trực tiếp authorized person.

In cases where e-invoices do not necessarily require digital signatures of bóng đá hôm nay trực tiếp seller and buyer, they must comply with bóng đá hôm nay trực tiếp regulations in Clause 14 of this Article.

(8) bóng đá hôm nay trực tiếp time of invoice issuance follows bóng đá hôm nay trực tiếp instructions in Article 9 of this Decree and is displayed in bóng đá hôm nay trực tiếp Gregorian calendar day, month, year format.

(9) bóng đá hôm nay trực tiếp time of digital signing on bóng đá hôm nay trực tiếp e-invoice is bóng đá hôm nay trực tiếp time bóng đá hôm nay trực tiếp seller or buyer uses bóng đá hôm nay trực tiếp digital signature on bóng đá hôm nay trực tiếp e-invoice displayed in bóng đá hôm nay trực tiếp Gregorian calendar day, month, year format. If bóng đá hôm nay trực tiếp e-invoice is issued with a signing time different from bóng đá hôm nay trực tiếp issuance time, bóng đá hôm nay trực tiếp tax declaration time is bóng đá hôm nay trực tiếp issuance time.

(10) Code of bóng đá hôm nay trực tiếp tax authority for e-invoices with bóng đá hôm nay trực tiếp tax authority’s code according to Clause 2, Article 3 of this Decree.

(11) Fees and charges from bóng đá hôm nay trực tiếp state budget, commercial discounts, promotions (if any) according to bóng đá hôm nay trực tiếp instructions at Point e, Clause 6 of this Article and other related contents (if any).

(12) Name, tax code of bóng đá hôm nay trực tiếp entity receiving bóng đá hôm nay trực tiếp invoice print order for invoices printed by bóng đá hôm nay trực tiếp tax authority.

(13) Language, numbers, and currency displayed on bóng đá hôm nay trực tiếp invoice:

+ bóng đá hôm nay trực tiếp language displayed on bóng đá hôm nay trực tiếp invoice is Vietnamese. In cases where a foreign language is needed, bóng đá hôm nay trực tiếp foreign language is placed on bóng đá hôm nay trực tiếp right in parentheses ( ) or directly below bóng đá hôm nay trực tiếp Vietnamese line with a smaller font size than bóng đá hôm nay trực tiếp Vietnamese text. If bóng đá hôm nay trực tiếp text on bóng đá hôm nay trực tiếp invoice is unmarked Vietnamese, bóng đá hôm nay trực tiếp unmarked text must ensure it does not lead to misinterpretation of bóng đá hôm nay trực tiếp invoice content.

+ Numbers displayed on bóng đá hôm nay trực tiếp invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9.

+ bóng đá hôm nay trực tiếp currency noted on bóng đá hôm nay trực tiếp invoice is Vietnamese Dong, bóng đá hôm nay trực tiếp national symbol “đ”.

(14) Other contents on bóng đá hôm nay trực tiếp invoice

In addition to bóng đá hôm nay trực tiếp above contents, enterprises, organizations, households, and individual businesses can add information about symbols or logos to represent bóng đá hôm nay trực tiếp brand, trademark, or representative image of bóng đá hôm nay trực tiếp seller. Depending on bóng đá hôm nay trực tiếp characteristics, nature of bóng đá hôm nay trực tiếp transaction, and management requirements, bóng đá hôm nay trực tiếp invoice may show information about bóng đá hôm nay trực tiếp sales contract, transport order, customer code, and other information.

Note:For e-invoices selling fuel to non-commercial individual customers, it is not mandatory to include bóng đá hôm nay trực tiếp criteria for invoice name, invoice form symbol, invoice symbol, invoice number; name, address, tax code of bóng đá hôm nay trực tiếp buyer; digital signature of bóng đá hôm nay trực tiếp buyer; digital signature, e-signature of bóng đá hôm nay trực tiếp seller, value-added tax rate.

Vietnam: What does bóng đá hôm nay trực tiếp content of an e-invoice for retailing of oil and gas include? (Image from bóng đá hôm nay trực tiếp Internet)

What actions are prohibited in bóng đá hôm nay trực tiếp field of invoices and records in Vietnam?

Prohibited actions in bóng đá hôm nay trực tiếp field of invoices and records are specified in Article 5 ofDecree 123/2020/ND-CPas follows:

- For tax officials

+ Causing trouble or difficulty for organizations or individuals purchasing invoices or records;

+ Engaging in acts of covering up or colluding with organizations or individuals to use illegal invoices or records;

+ Accepting bribes during inspections or audits regarding invoices.

- For organizations or individuals selling goods or services, or those with related rights and obligations

+ Committing fraudulent acts such as using illegal invoices or using invoices illegally;

+ Obstructing tax officials in performing their duties, specifically acts obstructing causing harm to bóng đá hôm nay trực tiếp health or dignity of tax officials during inspections or audits regarding invoices and records;

+ Unauthorized access, alteration, or destruction of information systems regarding invoices and records;

+ Offering bribes or engaging in other acts related to invoices and records for illegitimate benefits.

How many types of invoices are there in Vietnam?

According to Article 8 ofDecree 123/2020/ND-CP, bóng đá hôm nay trực tiếp current types of invoices are as follows:

Types of Invoices

Invoices stipulated in this Decree include bóng đá hôm nay trực tiếp following types:

1. Value-added tax invoice dedicated for organizations declaring value-added tax under bóng đá hôm nay trực tiếp deduction method used for activities:

...

2. Sales invoice dedicated for organizations and individuals as follows:

...

3. e-invoice for bóng đá hôm nay trực tiếp sale of public property used when selling bóng đá hôm nay trực tiếp following assets:

...

4. e-invoice for bóng đá hôm nay trực tiếp sale of national reserve goods used when entities under bóng đá hôm nay trực tiếp national reserve system sell national reserve goods according to legal provisions.

5. Other types of invoices, including:

a) Stamps, tickets, cards with form and content stipulated in this Decree;

b) Receipts for air transport charges; receipts for international transport fees; receipts for bank service fees except as specified in point a of this section with form and content established according to international practices and relevant legal regulations.

6. records printed, issued, used, and managed like invoices including delivery notes for internal transfer and delivery notes for goods sent for sales agency.

...

Thus, there are 06 main types of invoices currently, including:

- Value-added tax invoices;

- Sales invoices;

- e-invoices for selling public property;

- e-invoices for selling national reserve goods;

- Other types of invoices including stamps, tickets, cards, and service fee receipts for transport, or bank fees;

- records printed, issued, used, and managed like invoices including delivery notes for internal transfer and delivery notes for goods sent for sales agency.