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What are cases where xem bóng đá trực tiếp vtv2 input VAT must not be deducted in Vietnam?

Pursuant to Clause 15, Article 14 ofCircular 219/2013/TT-BTC, there are specific cases where invoices are not eligible for VAT input deduction as follows:

- VAT invoices used are not in conformity with xem bóng đá trực tiếp vtv2 law such as VAT invoices not stating VAT (except for special cases where VAT invoices stating xem bóng đá trực tiếp vtv2 payment price include VAT);

- Invoices that do not record or incorrectly record criteria such as xem bóng đá trực tiếp vtv2 name, address, or tax code of xem bóng đá trực tiếp vtv2 seller, making it impossible to identify xem bóng đá trực tiếp vtv2 seller;

- Invoices that do not record or incorrectly record criteria such as xem bóng đá trực tiếp vtv2 name, address, or tax code of xem bóng đá trực tiếp vtv2 buyer, making it impossible to identify xem bóng đá trực tiếp vtv2 buyer (except as guided in Clause 12, Article 14 ofCircular 219/2013/TT-BTC);

- Fake VAT payment invoices, erased invoices, blank invoices (without accompanying goods or services);

- Invoices stating value not in accordance with xem bóng đá trực tiếp vtv2 actual transaction value of goods or services purchased, sold, or exchanged.

Which invoice containing errors iseligible for VAT input deduction in Vietnam? (Image from xem bóng đá trực tiếp vtv2 Internet)

What are xem bóng đá trực tiếp vtv2 conditions for VAT input deduction in Vietnam?

Based on Clause 2, Article 12 of xem bóng đá trực tiếp vtv22008 Law on VAT(amended by Clause 6, Article 1 of xem bóng đá trực tiếp vtv22013 Law on Amendments to xem bóng đá trực tiếp vtv2 Law on VAT), xem bóng đá trực tiếp vtv2 conditions for VAT input deduction are regulated as follows:

- There must be a VAT invoice for purchasing goods or services, or a payment document for VAT at xem bóng đá trực tiếp vtv2 importation stage;

- There must be a non-cash payment document for xem bóng đá trực tiếp vtv2 purchase of goods or services, except for each purchase of goods or services worth less than twenty million dong;

- For exported goods and services, in addition to xem bóng đá trực tiếp vtv2 conditions stipulated in points (a) and (b) of Clause 2, Article 12 of xem bóng đá trực tiếp vtv22008 Law on VAT, there must be: a contract signed with foreign parties for xem bóng đá trực tiếp vtv2 sale, processing of goods, or supply of services; a sales invoice for goods or services; a non-cash payment document; and a customs declaration for exported goods.

Payment for exported goods and services, in xem bóng đá trực tiếp vtv2 form of offsetting payments between exported goods and services with imported goods and services, or repaying debts on behalf of xem bóng đá trực tiếp vtv2 State, is considered as non-cash payment.

Which Business Entities May Voluntarily Register to Apply xem bóng đá trực tiếp vtv2 VAT credit method?

Pursuant to point (b), Clause 4, Article 7 ofDecree 209/2013/ND-CP, businesses eligible to voluntarily register for xem bóng đá trực tiếp vtv2 VAT credit method include:

- Enterprises and cooperatives in operation with annual revenue from goods sale or service provision below one billion dong, having fully implemented policies on accounting, bookkeeping, invoices, and vouchers as prescribed by law;

- Newly established enterprises from investment projects of active business entities paying VAT under xem bóng đá trực tiếp vtv2 credit method;

- New enterprises or cooperatives with investments in, or purchases of, fixed assets, machinery, equipment, foreign organizations, and foreign individuals doing business in Vietnam under contractor agreements, and sub-contractor agreements as guided by xem bóng đá trực tiếp vtv2 Ministry of Finance;

- Other economic organizations capable of accounting for both input and output VAT.

How does a businesspaying VATvia thecredit methoddeduct input VATin Vietnam?

According to Clause 1, Article 12 of xem bóng đá trực tiếp vtv22008 Law on VAT(amended by Clause 6, Article 1 of xem bóng đá trực tiếp vtv22013 Law on Amendments to xem bóng đá trực tiếp vtv2 Law on VAT), businesses paying VAT via xem bóng đá trực tiếp vtv2 credit method can deduct input VAT as follows:

- Input VAT on goods or services used for producing or trading in goods or services subject to VAT is fully deductible, including xem bóng đá trực tiếp vtv2 non-compensable input VAT of goods or services subject to VAT that are lost;

- Input VAT on goods or services used simultaneously for producing or trading both taxable and non-taxable goods or services is only deductible for xem bóng đá trực tiếp vtv2 portion attributable to xem bóng đá trực tiếp vtv2 production or trading of goods or services subject to VAT. Businesses must account separately for xem bóng đá trực tiếp vtv2 deductible and non-deductible input VAT; if separation is not possible, input VAT is deductible proportionally according to xem bóng đá trực tiếp vtv2 percentage of turnover from VAT-taxable goods and services to total sales;

- Input VAT on goods or services sold to organizations or individuals using humanitarian aid funds or non-refundable aid is fully deductible;

- Input VAT on goods or services used for oil and gas exploration, search, and development is fully deductible;

- Input VAT arising in any given month is declared and deducted when determining xem bóng đá trực tiếp vtv2 tax payable of that month. Should a business discover errors in xem bóng đá trực tiếp vtv2 declared or deducted input VAT, it may adjust its declaration and deductions; xem bóng đá trực tiếp vtv2 time limit for such adjustments is up to 6 months from xem bóng đá trực tiếp vtv2 date of detecting xem bóng đá trực tiếp vtv2 errors.