What are vtv5 trực tiếp bóng đá hôm nay regulations on issuance of unauthenticated e-invoice in 2025?

What is an authenticated e-invoice in Vietnam?

Based on vtv5 trực tiếp bóng đá hôm nay provisions of point b, clause 2, Article 3 ofDecree 123/2020/ND-CP, an unauthenticated e-invoice is defined as an e-invoice issued by an organization selling goods or providing services, sent to vtv5 trực tiếp bóng đá hôm nay buyer without a tax authority's code.

What are vtv5 trực tiếp bóng đá hôm nay regulations on issuance of unauthenticated e-invoice in 2025?

Based on Article 18 ofDecree 123/2020/ND-CP, vtv5 trực tiếp bóng đá hôm nay latest regulations on issuing unauthenticated e-invoice in 2025 are as follows:

- Enterprises and economic organizations are allowed to use unauthenticated e-invoice when selling goods or providing services after receiving an acceptance notification from vtv5 trực tiếp bóng đá hôm nay tax authority.

- Enterprises and economic organizations use software to issue e-invoices when selling goods or providing services, digitally signing vtv5 trực tiếp bóng đá hôm nay e-invoice and sending it to vtv5 trực tiếp bóng đá hôm nay buyer by e-means, as agreed upon between vtv5 trực tiếp bóng đá hôm nay seller and vtv5 trực tiếp bóng đá hôm nay buyer, ensuring compliance with vtv5 trực tiếp bóng đá hôm nay legal regulations on e-transactions.

What are regulations on issuing unauthenticated e-invoice in Vietnamin 2025? (Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Which enterprises or economic organizations are allowed to use unauthenticated e-invoice in Vietnam?

Based on vtv5 trực tiếp bóng đá hôm nay provisions of Article 91 of vtv5 trực tiếp bóng đá hôm nayLaw on Tax Administration 2019regarding vtv5 trực tiếp bóng đá hôm nay application of e-invoices when selling goods and providing services:

Application of e-invoices when selling goods and providing services

1. Enterprises and economic organizations use authenticated e-invoice when selling goods or providing services, regardless of vtv5 trực tiếp bóng đá hôm nay value of each sale or service, except as provided in clauses 2 and 4 of this Article.

2. Enterprises operating in fields such as electricity, petroleum, telecommunications, clean water, financial credit, insurance, healthcare, e-commerce, supermarket business, commerce, air transportation, road, rail, sea, and waterway transport; and enterprises, economic organizations that have or will conduct transactions with vtv5 trực tiếp bóng đá hôm nay tax authority by e-means, building IT infrastructure, have accounting software systems, e-invoice software that meets vtv5 trực tiếp bóng đá hôm nay requirements for issuing, searching, and storing e-invoices according to regulations, and ensuring vtv5 trực tiếp bóng đá hôm nay transmission of e-invoice data to vtv5 trực tiếp bóng đá hôm nay buyer and to vtv5 trực tiếp bóng đá hôm nay tax authority, are allowed to use e-invoices without a code from vtv5 trực tiếp bóng đá hôm nay tax authority when selling goods or providing services, regardless of vtv5 trực tiếp bóng đá hôm nay value of each transaction, except in cases of high tax risks as regulated by vtv5 trực tiếp bóng đá hôm nay Minister of Finance and cases of registering to use authenticated e-invoice.

3. Business households and individuals falling under vtv5 trực tiếp bóng đá hôm nay provisions of clause 5, Article 51 of this Law and cases where revenue can be determined when selling goods and services use authenticated e-invoice when selling goods or providing services.

4. Business households and individuals that do not meet vtv5 trực tiếp bóng đá hôm nay conditions for using authenticated e-invoice as per clauses 1 and 3 of this Article, but need invoices for customers, or in cases where enterprises, economic organizations, or other organizations are permitted by vtv5 trực tiếp bóng đá hôm nay tax authority to issue e-invoices for customers, vtv5 trực tiếp bóng đá hôm nay tax authority will issue e-invoices with a code for each instance. They must declare and pay taxes before vtv5 trực tiếp bóng đá hôm nay tax authority issues vtv5 trực tiếp bóng đá hôm nay e-invoices for each instance.

Enterprises and economic organizations allowed to use unauthenticated e-invoice include:

- Enterprises operating in fields such as electricity, petroleum, telecommunications, clean water, financial credit, insurance, healthcare, e-commerce, supermarket business, commerce, air transportation, road, rail, sea, and waterway transport;

- Enterprises, economic organizations that have or will conduct transactions with vtv5 trực tiếp bóng đá hôm nay tax authority by e-means, build IT infrastructure, have accounting software systems, e-invoice software that meets vtv5 trực tiếp bóng đá hôm nay requirements for issuing, searching, storing e-invoices according to regulations, and ensure vtv5 trực tiếp bóng đá hôm nay transmission of e-invoice data to vtv5 trực tiếp bóng đá hôm nay buyer and vtv5 trực tiếp bóng đá hôm nay tax authority.

Note:vtv5 trực tiếp bóng đá hôm nay aforementioned enterprises and economic organizations must use invoices with a tax authority's code if they are subject to high tax risks as determined by vtv5 trực tiếp bóng đá hôm nay Minister of Finance and in cases where they register to use authenticated e-invoice.