What is a freight invoice? When is vtv5 trực tiếp bóng đá hôm nay time for issuing a freight invoice in Vietnam in 2025?
What is a freight invoice?
Currently, vtv5 trực tiếp bóng đá hôm nay law does not specify what constitutes a freight invoice. However, it can be understood that a freight invoice, also known as a freight invoice, is a type of document confirming vtv5 trực tiếp bóng đá hôm nay delivery and receipt of goods between vtv5 trực tiếp bóng đá hôm nay seller and vtv5 trực tiếp bóng đá hôm nay buyer, simultaneously serving as vtv5 trực tiếp bóng đá hôm nay basis for payment of transportation fees between parties.
When is vtv5 trực tiếp bóng đá hôm nay time for issuing a freight invoice in Vietnamin 2025?
Based on Clause 2, Article 9 ofDecree 123/2020/ND-CP, regulations on vtv5 trực tiếp bóng đá hôm nay timing of invoice issuance are as follows:
Time of Invoice Issuance
1. vtv5 trực tiếp bóng đá hôm nay time of invoice issuance for sale of goods (including sale of state-owned assets, confiscated assets, assets contributed to vtv5 trực tiếp bóng đá hôm nay state budget, and sale of national reserves) is at vtv5 trực tiếp bóng đá hôm nay time of transfer of ownership or right of use of goods to vtv5 trực tiếp bóng đá hôm nay buyer, regardless of whether payment has been received or not.
2. vtv5 trực tiếp bóng đá hôm nay time of invoice issuance for service provision is at vtv5 trực tiếp bóng đá hôm nay time vtv5 trực tiếp bóng đá hôm nay service provision is completed, regardless of whether payment has been received or not. In vtv5 trực tiếp bóng đá hôm nay event that vtv5 trực tiếp bóng đá hôm nay service provider collects payment in advance or during service provision, vtv5 trực tiếp bóng đá hôm nay time of invoice issuance is vtv5 trực tiếp bóng đá hôm nay time of payment (excluding cases of collecting deposits or advance payments to ensure vtv5 trực tiếp bóng đá hôm nay performance of service provision contracts such as accounting, auditing, financial consultancy, tax, valuation, technical survey and design, supervisory consultancy, project establishment for construction investment).
3. In cases of multiple deliveries or handovers of service stages, an invoice must be issued for each delivery or handover corresponding to vtv5 trực tiếp bóng đá hôm nay volume and value of goods or services delivered.
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According to vtv5 trực tiếp bóng đá hôm nay above regulations, vtv5 trực tiếp bóng đá hôm nay time for issuing a freight invoice is when vtv5 trực tiếp bóng đá hôm nay transportation service is completed regardless of whether payment has been received.
In cases where vtv5 trực tiếp bóng đá hôm nay transportation service provider collects payment in advance or during service provision, vtv5 trực tiếp bóng đá hôm nay time of invoice issuance is when payment is collected.
What is a freight invoice? When is vtv5 trực tiếp bóng đá hôm nay time for issuing a freight invoice in Vietnam in 2025?
What are regulations onthe names, addresses, and TINs of vtv5 trực tiếp bóng đá hôm nay seller and buyer displayed on a freight invoice in Vietnam?
According to Clauses 4 and 5, Article 10 ofDecree 123/2020/ND-CP, guidance on listing vtv5 trực tiếp bóng đá hôm nay seller's and buyer's names, addresses, and TINs on a freight invoice is provided as follows:
(i) Name, Address, and TIN of vtv5 trực tiếp bóng đá hôm nay Seller
vtv5 trực tiếp bóng đá hôm nay invoice must display vtv5 trực tiếp bóng đá hôm nay name, address, and TIN of vtv5 trực tiếp bóng đá hôm nay seller as recorded in vtv5 trực tiếp bóng đá hôm nay enterprise registration certificate, branch operational registration certificate, household business registration certificate, taxpayer registration certificate, tax identification notification, investment registration certificate, or cooperative registration certificate.
(ii) Name, Address, and TIN of vtv5 trực tiếp bóng đá hôm nay Buyer
- In cases where vtv5 trực tiếp bóng đá hôm nay buyer is a business establishment with a TIN, vtv5 trực tiếp bóng đá hôm nay name, address, and TIN of vtv5 trực tiếp bóng đá hôm nay buyer on vtv5 trực tiếp bóng đá hôm nay invoice must be accurately recorded as stated in vtv5 trực tiếp bóng đá hôm nay enterprise registration certificate, branch operational registration certificate, household business registration certificate, taxpayer registration certificate, tax identification notification, investment registration certificate, or cooperative registration certificate.
In cases where vtv5 trực tiếp bóng đá hôm nay buyer's name and address are too long, vtv5 trực tiếp bóng đá hôm nay seller may abbreviate certain common nouns on vtv5 trực tiếp bóng đá hôm nay invoice, such as: "Ward" to "P"; "District" to "Q", "City" to "TP", "Vietnam" to "VN" or "Joint Stock" to "CP", "Limited Liability" to "TNHH", "industrial zone" to "KCN", "production" to "SX", "Branch" to "CN," etc., but must ensure full house number, street name, ward, commune, district, city, accurately identifying vtv5 trực tiếp bóng đá hôm nay enterprise's name and address as registered with vtv5 trực tiếp bóng đá hôm nay business and taxpayer registration.
- In cases where vtv5 trực tiếp bóng đá hôm nay buyer does not have a TIN, vtv5 trực tiếp bóng đá hôm nay invoice does not need to display vtv5 trực tiếp bóng đá hôm nay buyer's TIN.
Certain cases of providing services specifically for consumers who are individuals as stated in Clause 14, Article 10 ofDecree 123/2020/ND-CPdo not require vtv5 trực tiếp bóng đá hôm nay invoice to display vtv5 trực tiếp bóng đá hôm nay buyer's name or address, specifically:
Invoice Content
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14. In certain cases, an electronic invoice does not necessarily include full content
a) An electronic invoice does not necessarily need vtv5 trực tiếp bóng đá hôm nay buyer's electronic signature (including cases where electronic invoices are issued when selling goods or providing services to foreign customers). If vtv5 trực tiếp bóng đá hôm nay buyer is a business entity and there is an agreement between vtv5 trực tiếp bóng đá hôm nay buyer and vtv5 trực tiếp bóng đá hôm nay seller about vtv5 trực tiếp bóng đá hôm nay technical conditions for digitally signing, electronic signing of invoices, vtv5 trực tiếp bóng đá hôm nay electronic invoice will have vtv5 trực tiếp bóng đá hôm nay digital signature, electronic signature of both seller and buyer as agreed upon by both parties.
b) In cases where vtv5 trực tiếp bóng đá hôm nay electronic invoice provided by vtv5 trực tiếp bóng đá hôm nay tax agency for each occurrence does not necessarily contain vtv5 trực tiếp bóng đá hôm nay digital signature of vtv5 trực tiếp bóng đá hôm nay seller or buyer.
c) For electronic invoices issued in supermarkets, shopping centers where vtv5 trực tiếp bóng đá hôm nay buyer is an individual not engaged in business, vtv5 trực tiếp bóng đá hôm nay invoice does not necessarily include vtv5 trực tiếp bóng đá hôm nay buyer's name, address, or TIN.
For electronic invoices issued for fuel sales to individuals not engaged in business, mandatory data such as invoice title, invoice code, invoice number, buyer name, address, TIN, buyer's electronic signature, seller’s digital signature, value-added tax rate are not necessary.
d) For electronic invoices that serve as stamps, tickets, cards, vtv5 trực tiếp bóng đá hôm nay invoice does not necessarily include vtv5 trực tiếp bóng đá hôm nay seller's digital signature (except for stamps, tickets, cards as electronic invoices coded by vtv5 trực tiếp bóng đá hôm nay tax agency), buyer-related fields (name, address, TIN), taxes, value-added tax rates. In cases of electronic stamps, tickets, cards with a pre-set denomination, unit of measurement, quantity, and unit price details are not necessary.
đ) For electronic documents related to air transport services issued via websites and e-commerce systems according to international practices for individual non-trading buyers, these are identified as electronic invoices and do not need to include invoice coding, model invoice list, TIN, buyer’s address, seller’s digital signature.
In cases where a business entity or non-business entity purchases air transport services, electronic documents issued for employees of business or non-business entities through international practice websites and e-commerce systems are not identified as electronic invoices. Air transport service businesses must issue comprehensive electronic invoices as regulated for these organizations that utilize air transport services.
e) For invoices pertaining to construction and installation activities; for selling houses with stage-wise payment according to contracts, vtv5 trực tiếp bóng đá hôm nay invoice does not necessarily include unit of measurement, quantity, or unit price.
g) For vtv5 trực tiếp bóng đá hôm nay internal transportation slip cum internal transfer, it showcases information relevant to internal dispatch orders, receiver, issuer, shipping and receiving locations, transportation means. Specifically: vtv5 trực tiếp bóng đá hôm nay buyer's name refers to vtv5 trực tiếp bóng đá hôm nay goods receiver, buyer's address refers to vtv5 trực tiếp bóng đá hôm nay receiving warehouse location; vtv5 trực tiếp bóng đá hôm nay seller's name refers to vtv5 trực tiếp bóng đá hôm nay issuer, seller's address refers to vtv5 trực tiếp bóng đá hôm nay shipping warehouse location and transportation means; taxes, tax rates, and total payment amounts are not showcased.
For agency goods delivery notes, vtv5 trực tiếp bóng đá hôm nay delivery slip showcases information such as economic contracts, transporter, transport means, shipping and receiving warehouse locations, product name, unit of measurement, quantity, unit price, total amount. Specifically: record vtv5 trực tiếp bóng đá hôm nay contract date, vtv5 trực tiếp bóng đá hôm nay month and year of vtv5 trực tiếp bóng đá hôm nay signed economic contract between entities, carrier’s name, transport contract (if any), seller's address as vtv5 trực tiếp bóng đá hôm nay shipping warehouse location.
h) Interline payment invoices between airlines issued under International Air Transport Association regulations do not necessarily include invoice code, model invoice list, buyer's name, address, TIN, buyer's digital signature, unit, quantity, unit price.
i) Aviation cargo transport invoices issued to agents are issued according to reconciled reports and general lists, and vtv5 trực tiếp bóng đá hôm nay invoice does not necessarily include unit price.
k) For construction, installation, manufacturing, and product/service supply activities of defense security enterprises serving defense security activities under vtv5 trực tiếp bóng đá hôm nay regulations of vtv5 trực tiếp bóng đá hôm nay Government of Vietnam, vtv5 trực tiếp bóng đá hôm nay invoice does not necessarily include unit of measurement; quantity; unit price; vtv5 trực tiếp bóng đá hôm nay goods/services section records vtv5 trực tiếp bóng đá hôm nay supply of goods/services as per vtv5 trực tiếp bóng đá hôm nay signed contracts between parties.
In cases of providing services to foreign customers visiting Vietnam, information about vtv5 trực tiếp bóng đá hôm nay buyer’s address may be replaced with vtv5 trực tiếp bóng đá hôm nay information of vtv5 trực tiếp bóng đá hôm nay passport or entry/exit document number and nationality of vtv5 trực tiếp bóng đá hôm nay foreign customer.
