What are cases where an e-invoice is not required to have all xoilac tv trực tiếp bóng đá hôm nay details in Vietnam?
What is an e-invoice?
Pursuant to Clause 2, Article 3 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay regulation on e-invoices is as follows:
An e-invoice is an invoice with or without a tax authority code expressed in e-data format, created by organizations or individuals selling goods and providing services, using e-means to record sales information or service provision according to xoilac tv trực tiếp bóng đá hôm nay provisions of xoilac tv trực tiếp bóng đá hôm nay law on accounting and tax laws. This includes cases where invoices are generated from cash registers connected to e-data transfer systems with tax authorities, where:
- An e-invoice with a tax authority code is an e-invoice issued with a code by xoilac tv trực tiếp bóng đá hôm nay tax authority before xoilac tv trực tiếp bóng đá hôm nay organizations or individuals selling goods or providing services send it to xoilac tv trực tiếp bóng đá hôm nay buyer.
+ xoilac tv trực tiếp bóng đá hôm nay tax authority code on xoilac tv trực tiếp bóng đá hôm nay e-invoice includes a transaction number, which is a unique sequence of numbers generated by xoilac tv trực tiếp bóng đá hôm nay tax authority system, and a string of characters encrypted by xoilac tv trực tiếp bóng đá hôm nay tax authority based on xoilac tv trực tiếp bóng đá hôm nay seller's information on xoilac tv trực tiếp bóng đá hôm nay invoice.
- An e-invoice without a tax authority code is an e-invoice issued by xoilac tv trực tiếp bóng đá hôm nay organization selling goods or providing services to xoilac tv trực tiếp bóng đá hôm nay buyer, without a tax authority code.
What are cases where an e-invoiceis not required to have all xoilac tv trực tiếp bóng đá hôm nay details in Vietnam? (Image from xoilac tv trực tiếp bóng đá hôm nay Internet)
What are cases where an e-invoice is not required to have all xoilac tv trực tiếp bóng đá hôm nay details in Vietnam?
Pursuant to Clause 14, Article 10 ofDecree 123/2020/ND-CP, specific provisions about cases where e-invoices are not required to have all details are as follows:
[1]An e-invoice does not necessarily need to have xoilac tv trực tiếp bóng đá hôm nay buyer's e-signature (including cases where xoilac tv trực tiếp bóng đá hôm nay invoice is issued electronically for sales of goods or services to customers abroad). If xoilac tv trực tiếp bóng đá hôm nay buyer is a business entity and there is an agreement between xoilac tv trực tiếp bóng đá hôm nay buyer and seller on xoilac tv trực tiếp bóng đá hôm nay buyer meeting technical conditions for digital signing on xoilac tv trực tiếp bóng đá hôm nay e-invoice issued by xoilac tv trực tiếp bóng đá hôm nay seller, xoilac tv trực tiếp bóng đá hôm nay e-invoice can have xoilac tv trực tiếp bóng đá hôm nay digital signature of both buyer and seller according to xoilac tv trực tiếp bóng đá hôm nay agreement.
[2]For e-invoices issued by xoilac tv trực tiếp bóng đá hôm nay tax authority on a case-by-case basis, there is no need for xoilac tv trực tiếp bóng đá hôm nay digital signature of xoilac tv trực tiếp bóng đá hôm nay seller or buyer.
[3]For e-invoices in supermarkets or commercial centers where xoilac tv trực tiếp bóng đá hôm nay buyer is an individual not engaged in business, it is not necessary to include xoilac tv trực tiếp bóng đá hôm nay buyer's name, address, and tax code on xoilac tv trực tiếp bóng đá hôm nay invoice.
For e-invoices for fuel sales to individuals not engaged in business, it is not necessary to have invoice name, form number, form code, invoice number, name, address, tax code of xoilac tv trực tiếp bóng đá hôm nay buyer, buyer's e-signature, seller's digital or e-signature, and VAT rate.
[4]For e-invoices that are stamps, tickets, or cards, it is not necessary to have xoilac tv trực tiếp bóng đá hôm nay seller's digital signature (except for stamps, tickets, or cards with tax authority codes), buyer's information (name, address, tax code), tax amount, and VAT percentage. For e-stamps, tickets, or cards with a pre-set value, it is not necessary to include xoilac tv trực tiếp bóng đá hôm nay unit of measure, quantity, and unit price.
[5]For e-records related to international air transport services issued via websites and e-commerce systems according to international practices to individual non-business buyers identified as e-invoices, there is no need to include invoice symbols, form symbols, invoice serial numbers, VAT rate, buyer's tax code, address, and seller's digital signature.
If a business organization or non-business organization purchases air transport services, then xoilac tv trực tiếp bóng đá hôm nay e-record for air transport services provided through websites and e-commerce systems follows international practices to individuals from xoilac tv trực tiếp bóng đá hôm nay business or non-business organization and is not identified as an e-invoice. xoilac tv trực tiếp bóng đá hôm nay air transport service business must issue e-invoices with full details as required by regulation to xoilac tv trực tiếp bóng đá hôm nay organization using xoilac tv trực tiếp bóng đá hôm nay services.
[6]For construction, installation activities; house construction activities for sale with progress payment as per contract, xoilac tv trực tiếp bóng đá hôm nay invoice is not required to have units, quantity, and unit prices.
[7]For internal delivery notes accompanying stock transfer, xoilac tv trực tiếp bóng đá hôm nay note should display information related to internal transfer orders, recipient, issuer, origin warehouse, receiving location, method of transport. Specifically: xoilac tv trực tiếp bóng đá hôm nay buyer's name indicates xoilac tv trực tiếp bóng đá hôm nay goods recipient, buyer's address indicates xoilac tv trực tiếp bóng đá hôm nay receiving warehousing location; seller's name indicates xoilac tv trực tiếp bóng đá hôm nay issuer, seller's address indicates xoilac tv trực tiếp bóng đá hôm nay original warehousing location and transport means; it does not show tax, tax rate, and total payment.
For delivery notes to agents, xoilac tv trực tiếp bóng đá hôm nay note should show information like economic contracts, transporters, transport means, warehouse location, and product details. Specifically: record xoilac tv trực tiếp bóng đá hôm nay contract number, date, and year signed between organizations or individuals; transporter's name, transport contract (if any), and seller’s address as warehouse origin.
[8]Invoices used for Interline payments between airlines prepared following xoilac tv trực tiếp bóng đá hôm nay regulations of xoilac tv trực tiếp bóng đá hôm nay International Air Transport Association are not required to show invoice symbols, form symbols, buyer's name, address, tax code, buyer's digital signature, unit, quantity, unit price.
[9]For invoices issued by airline businesses to agents, in accordance with xoilac tv trực tiếp bóng đá hôm nay reconciled report between parties and summary lists, xoilac tv trực tiếp bóng đá hôm nay invoices are not required to show unit price.
[10]For construction, installation, production, supply of defense and security products, and services by national defense security businesses serving as per regulations of xoilac tv trực tiếp bóng đá hôm nay Government of Vietnam, xoilac tv trực tiếp bóng đá hôm nay invoice does not need to show units, quantity, unit prices; goods and services names record xoilac tv trực tiếp bóng đá hôm nay supply according to xoilac tv trực tiếp bóng đá hôm nay contract between parties.
What are regulations on retention of invoicesin Vietnam?
According to Clause 2, Article 6 ofDecree 123/2020/ND-CP, xoilac tv trực tiếp bóng đá hôm nay method for storing e-invoices is regulated as follows:
Storage and retention of invoices and records
- Invoices and records are preserved and retained ensuring:
a) Safety, confidentiality, integrity, completeness, and no alteration or misrepresentation during xoilac tv trực tiếp bóng đá hôm nay retention period;
b) retention is compliant and sufficient for xoilac tv trực tiếp bóng đá hôm nay duration required by accounting laws.
2. e-invoices and records are retained using e-means.Agencies, organizations, and individuals can choose and apply methods for storing e-invoices and records appropriate to their operations and technological capabilities. e-invoices and records should be ready for printing or retrieval upon request.
- Printed invoices by xoilac tv trực tiếp bóng đá hôm nay tax authority, self-printed records, and printed records must be retained in accordance with xoilac tv trực tiếp bóng đá hôm nay following requirements:
a) Unissued invoices, records are retained in warehouses under policies for storing priced records.
b) Issued invoices, records in accounting units are retained according to regulations on storing accounting records.
c) Issued invoices, records in organizations, households, individuals that are not accounting units are retained as xoilac tv trực tiếp bóng đá hôm nay personal assets of those organizations, households, individuals.
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Thus, according to xoilac tv trực tiếp bóng đá hôm nay above provisions, e-invoices are retained using e-means.
