What is the deadline for transferring unauthenticated e-invoice data to bóng đá hôm nay trực tiếp in Vietnam?
What is an unauthenticated e-invoice in Vietnam?
According to Point b, Clause 3, Article 2 ofDecree 123/2020/ND-CP, an unauthenticated e-invoice is an electronic invoice issued by organizations selling goods or providing services to buyers without the code of bóng đá hôm nay trực tiếp.
What is the deadline for transferring unauthenticated e-invoice data to bóng đá hôm nay trực tiếp in Vietnam?
The deadline for transferring unauthenticated e-invoice data to bóng đá hôm nay trực tiếp is determined in Clause 3, Article 22 ofDecree 123/2020/ND-CPas follows:
Case 01:Transfer of electronic invoice data according to bóng đá hôm nay trực tiếp Summary Table of Electronic Invoice Data applicable to specific cases:
+ Provision of services in bóng đá hôm nay trực tiếp fields of: telecommunications, insurance, banking finance, air transport, securities.
+ Sale of goods such as electricity, clean water if customer code or tax code information is available.
The deadline for transferring electronic invoice data without a tax authority code to bóng đá hôm nay trực tiếp according to the Summary Table of Electronic Invoice Data is the same as the deadline for submitting the VAT tax declaration:
+ No later than bóng đá hôm nay trực tiếp 20th of bóng đá hôm nay trực tiếp following month for monthly tax declaration and payment;
+ No later than bóng đá hôm nay trực tiếp end of bóng đá hôm nay trực tiếp first month of bóng đá hôm nay trực tiếp following quarter for quarterly tax declaration and payment.
In bóng đá hôm nay trực tiếp specific case of fuel sales, bóng đá hôm nay trực tiếp seller must compile all electronic invoice data for fuel sales daily by each item to be displayed on bóng đá hôm nay trực tiếp Summary Table of Electronic Invoice Data and transfer this table immediately on bóng đá hôm nay trực tiếp same day.
Case 02:Full content invoice transfer applicable to sales of goods and provision of services not specified in Case 01.
The deadline for transferring unauthenticated e-invoice data to bóng đá hôm nay trực tiếp is no later than the same day it is sent to the buyer (as specified in Clause 1, Article 6 ofCircular 78/2021/TT-BTC).
Deadline for transferring unauthenticated e-invoice data to bóng đá hôm nay trực tiếp in Vietnam(Image from the Internet)
What is the method of transferring unauthenticated e-invoice data to bóng đá hôm nay trực tiếp in Vietnam?
According to Point b, Clause 3, Article 22 ofDecree 123/2020/ND-CP, enterprises and economic organizations transfer electronic invoice data to bóng đá hôm nay trực tiếp according to the data format specified in Article 12 ofDecree 123/2020/ND-CPand bóng đá hôm nay trực tiếp guidance of bóng đá hôm nay trực tiếp General Department of Taxation by one of bóng đá hôm nay trực tiếp following two methods:
(i) Direct submission method (for cases meeting data connection standards)
- Enterprises or economic organizations using a large volume of invoices and having an IT system that meets data format standards and regulations in Clause 4, Article 12 ofDecree 123/2020/ND-CP, and wishing to transfer electronic invoice data directly to bóng đá hôm nay trực tiếp, must submit documentation with evidence proving compliance to the General Department of Taxation.
Referring to Clause 4, Article 12 ofDecree 123/2020/ND-CP, enterprises or economic organizations selling goods or providing services, when transferring electronic invoice data directly to bóng đá hôm nay trực tiếp, must meet the following requirements:
+ Connection with bóng đá hôm nay trực tiếp General Department of Taxation via dedicated channels or MPLS VPN Layer 3 channels, including 1 main channel and 1 backup channel. Each channel must have a minimum bandwidth of 5 Mbps.
+ Use of Web Service or Message Queue (MQ) with encryption as methods for connection.
+ Use of SOAP protocol for packaging and data transmission.
- Enterprises or economic organizations with a parent-subsidiary company model, having a centralized invoice data management system at the parent company, and wishing for the parent company to transfer all electronic invoice data including data from subsidiaries to bóng đá hôm nay trực tiếp through the General Department of Taxation’s electronic portal should submit a list of subsidiaries to the General Department of Taxation for technical connection.
(ii) Submission through an electronic invoice service provider
Enterprises and economic organizations not described in the aforementioned cases will contract with an electronic invoice service provider who will handle the transfer of electronic invoice data to bóng đá hôm nay trực tiếp, specifically:
+ Provision of services in bóng đá hôm nay trực tiếp fields of: telecommunications, insurance, banking finance, air transport, securities;
+ Sale of goods such as electricity and clean water if customer code or tax code information is available;
+ Sale of fuel.
Based on the contract, the enterprise or economic organization is responsible for transferring electronic invoice data to the electronic invoice service provider for it to forward to bóng đá hôm nay trực tiếp.
