What are đá bóng trực tiếp principles of authorization to issue e-invoices issuance in Vietnam?

What are đá bóng trực tiếp principles of authorization to issue e-invoices issuance in Vietnam?

According to Clause 1, Article 3 ofCircular 78/2021/TT-BTC, đá bóng trực tiếp principles of authorization to issue invoices are as follows:

- Sellers of goods, service providers who are enterprises, economic organizations, or other organizations are entitled to authorize a third party, who is related to đá bóng trực tiếp seller and is eligible to use and not subject to suspension of e-invoice usage, to issue e-invoices for goods, services;

- đá bóng trực tiếp authorizion must be documented in writing between đá bóng trực tiếp authorizing party and đá bóng trực tiếp authorizee;

- đá bóng trực tiếp authorizion must be reported to đá bóng trực tiếp tax authority when registering for e-invoice usage;

- đá bóng trực tiếp e-invoice issued by đá bóng trực tiếp authorizee organization is an e-invoice with or without tax authority’s code, and must display đá bóng trực tiếp name, address, and tax code of đá bóng trực tiếp authorizing party and đá bóng trực tiếp name, address, and tax code of đá bóng trực tiếp authorizee;

- đá bóng trực tiếp commencement, expiration, or premature termination of đá bóng trực tiếp authorizion of invoice issuance must be posted on đá bóng trực tiếp website of đá bóng trực tiếp authorizing and authorizee units or publicly announced through mass media for buyers of goods and services to be informed.

- In cases where đá bóng trực tiếp authorized invoice is an e-invoice without đá bóng trực tiếp tax authority code, đá bóng trực tiếp authorizing party must transfer đá bóng trực tiếp e-invoice data to đá bóng trực tiếp directly managing tax authority or through a service provider to transfer đá bóng trực tiếp data to đá bóng trực tiếp directly managing tax authority;

- đá bóng trực tiếp authorizee has đá bóng trực tiếp responsibility to issue authorized e-invoices accurately reflecting actual transactions, in accordance with đá bóng trực tiếp agreement with đá bóng trực tiếp authorizing party, and in compliance with đá bóng trực tiếp stipulated principles.

What are đá bóng trực tiếp principles of authorization to issue e-invoices issuance in Vietnam?(Image from đá bóng trực tiếp Internet)

Shall đá bóng trực tiếp tax authority be notifiedin case of authorization to issue e-invoices issuance in Vietnam?

Based on Point a, Clause 3, Article 3 ofCircular 78/2021/TT-BTC, đá bóng trực tiếp following is stipulated:

authorization to issue e-invoices issuance

...

3. Notification to đá bóng trực tiếp tax authority regarding đá bóng trực tiếp authorizion of e-invoice issuance

a) authorizion is considered a change in đá bóng trực tiếp registration information for e-invoice usage as stipulated in Article 15 of Decree 123/2020/ND-CP. đá bóng trực tiếp authorizing and authorizee parties use Form 01DKTD/HDĐT issued along with Decree 123/2020/ND-CP to notify đá bóng trực tiếp tax authority of đá bóng trực tiếp authorizion of e-invoice issuance, including cases of premature termination as agreed between đá bóng trực tiếp parties;

b) đá bóng trực tiếp authorizing party fills in đá bóng trực tiếp information of đá bóng trực tiếp authorizee, and đá bóng trực tiếp authorizee fills in đá bóng trực tiếp information of đá bóng trực tiếp authorizing party in Form 01DKTD/HDĐT issued along with Decree 123/2020/ND-CP as follows:

- For đá bóng trực tiếp authorizing and authorizee parties in Section 5 “List of digital certificates in use,” fill in full information of đá bóng trực tiếp digital certificates in use by both parties;

- For đá bóng trực tiếp authorizee in column 5, Section 6 “Registration of invoice issuance authorizion,” fill in đá bóng trực tiếp name, authorizing organization, and tax code of đá bóng trực tiếp authorizing party.

Thus, đá bóng trực tiếp authorizion is considered a change in registration information for e-invoice usage, so đá bóng trực tiếp authorizing and authorizee parties must notify đá bóng trực tiếp tax authority of đá bóng trực tiếp authorizion of e-invoice issuance, including cases of premature termination as agreed between đá bóng trực tiếp parties.

Vietnam: What does đá bóng trực tiếp content of đá bóng trực tiếp e-invoice authorizion contract include?

Based on Clause 2, Article 3 ofCircular 78/2021/TT-BTC, đá bóng trực tiếp e-invoice authorizion contract or agreement is stipulated as follows:

- đá bóng trực tiếp authorizion contract or agreement must fully reflect information about đá bóng trực tiếp authorizing and authorizee parties (name, address, tax code, digital certificate); details of đá bóng trực tiếp authorized e-invoice (invoice type, invoice symbol, serial number of đá bóng trực tiếp invoice form); purpose of authorizion; duration of authorizion; method of payment of authorized invoices (clearly stating đá bóng trực tiếp responsibility for payment of goods or services on đá bóng trực tiếp authorized invoice);

- đá bóng trực tiếp authorizing and authorizee parties are responsible for keeping đá bóng trực tiếp authorizion document and presenting it upon request by đá bóng trực tiếp competent authority.

Additionally, notification to đá bóng trực tiếp tax authority regarding đá bóng trực tiếp authorizion of e-invoice issuance will be carried out as follows:

- authorizion is considered a change in registration information for e-invoice usage as stipulated in Article 15 ofNghị định 123/2020/NĐ-CP.

đá bóng trực tiếp authorizing and authorizee parties utilizeDownloadForm 01DKTD/HDĐT issued along withNghị định 123/2020/NĐ-CPto notify đá bóng trực tiếp tax authority of đá bóng trực tiếp authorizion of e-invoice issuance, including cases of premature termination as agreed between đá bóng trực tiếp parties;

- đá bóng trực tiếp authorizing party fills in đá bóng trực tiếp information of đá bóng trực tiếp authorizee, and đá bóng trực tiếp authorizee fills in đá bóng trực tiếp information of đá bóng trực tiếp authorizing party inDownloadForm 01DKTD/HDĐT issued along withNghị định 123/2020/NĐ-CPas follows:

+ For đá bóng trực tiếp authorizing and authorizee parties in Section 5 “List of digital certificates in use,” fill in full information of đá bóng trực tiếp digital certificates in use by both parties;

+ For đá bóng trực tiếp authorizee in column 5, Section 6 “Registration of invoice issuance authorizion,” fill in đá bóng trực tiếp name, authorizing organization, and tax code of đá bóng trực tiếp authorizing party.