What is trực tiếp bóng đá hôm nay form number of an e-invoice in Vietnam?
What is trực tiếp bóng đá hôm nay form number of an e-invoice in Vietnam?
Based on Article 4 ofCircular 78/2021/TT-BTCregulating e-invoices as follows:
Form number, invoice reference number, and invoice copy name
1. e-invoice
a) trực tiếp bóng đá hôm nay form number of an e-invoice is a character consisting of a single natural digit, specifically trực tiếp bóng đá hôm nay numbers 1, 2, 3, 4, 5, 6 to indicate trực tiếp bóng đá hôm nay type of e-invoice as follows:
- Number 1: Indicates trực tiếp bóng đá hôm nay value-added e-invoice;
- Number 2: Indicates trực tiếp bóng đá hôm nay sales e-invoice;
- Number 3: Indicates trực tiếp bóng đá hôm nay e-invoice of public asset sales;
- Number 4: Indicates trực tiếp bóng đá hôm nay e-invoice of national reserve sales;
- Number 5: Indicates other types of e-invoices such as e-stamps, e-tickets, e-cards, e-receipts, or other e-documents with names but contents of e-invoices as regulated by Decree No. 123/2020/ND-CP;
- Number 6: Indicates trực tiếp bóng đá hôm nay e-documents used and managed like invoices, including e-internal transportation note, e-delivery note for consigned goods for sale via agents.
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Thus, according to trực tiếp bóng đá hôm nay above regulation, trực tiếp bóng đá hôm nay form number of an e-invoice is a character consisting of a single natural digit, specifically trực tiếp bóng đá hôm nay numbers 1, 2, 3, 4, 5, 6 to indicate trực tiếp bóng đá hôm nay type of e-invoice.
What is theform numberof ane-invoice in Vietnam? (Image from trực tiếp bóng đá hôm nay Internet)
Do individual businesses paying tax according to trực tiếp bóng đá hôm nay tax declaration method have to use e-invoices in Vietnam?
Based on Article 6 ofCircular 78/2021/TT-BTCregarding trực tiếp bóng đá hôm nay application of e-invoices for certain other cases as follows:
Application of e-invoices for certain other cases
1. Forwarding data of e-invoices without issued codes to tax authorities in cases stipulated in point a.2, clause 3, Article 22 of Decree No. 123/2020/ND-CP shall be performed as follows: Sellers, after creating invoices with full content, send e-invoices to buyers and concurrently send trực tiếp bóng đá hôm nay e-invoices to tax authorities, no later than on trực tiếp bóng đá hôm nay same day as sending to trực tiếp bóng đá hôm nay buyers.
2. Household businesses, individual businesses using e-invoices include:
a) Household businesses, individual businesses paying tax according to trực tiếp bóng đá hôm nay tax declaration method must use e-invoices;
b) Household businesses, individual businesses paying tax on a presumptive basis if requesting to use invoices shall be issued by tax authorities with singular e-invoices per each occurrence;
c) Household businesses, individual businesses declaring tax per each occurrence if requesting to use invoices shall be issued by tax authorities with singular e-invoices per each occurrence.
3. For banks providing services where trực tiếp bóng đá hôm nay issuance of invoices is conducted periodically according to contracts between trực tiếp bóng đá hôm nay two parties, accompanied by schedules or other documents confirmed by both parties, but no later than by trực tiếp bóng đá hôm nay end of trực tiếp bóng đá hôm nay month in which services are provided;
For banks providing services in large quantities and frequently requiring time for reconciliation between trực tiếp bóng đá hôm nay bank and relevant third parties (payment organizations, international card organizations, or other organizations), trực tiếp bóng đá hôm nay timing of invoice issuance is when trực tiếp bóng đá hôm nay data reconciliation between parties is completed but no later than trực tiếp bóng đá hôm nay 10th of trực tiếp bóng đá hôm nay following month.
4. In trực tiếp bóng đá hôm nay case of selling fuel to customers, sellers shall transfer trực tiếp bóng đá hôm nay sales invoice data of fuel sales daily as stipulated in point a.1, clause 3, Article 22 of Decree No. 123/2020/ND-CP. If trực tiếp bóng đá hôm nay seller and buyer have an agreement to facilitate goods circulation or data search, after trực tiếp bóng đá hôm nay full completion of content on e-invoices, trực tiếp bóng đá hôm nay seller shall send them to trực tiếp bóng đá hôm nay buyers and concurrently to tax authorities according to trực tiếp bóng đá hôm nay regulation in point a.2, clause 3, Article 22 of Decree No. 123/2020/ND-CP.
trực tiếp bóng đá hôm nay cases where households are required to use e-invoices include:
- Household businesses, individual businesses paying tax according to trực tiếp bóng đá hôm nay tax declaration method must use e-invoices;
- Household businesses, individual businesses paying presumptive tax if requesting invoice use shall be issued by tax authorities with singular e-invoices per each occurrence;
- Household businesses, individual businesses declaring tax per each occurrence if requesting invoice use shall be issued by tax authorities with singular e-invoices per each occurrence.
Thus,referring to trực tiếp bóng đá hôm nay aforementioned regulations, individual businesses paying tax according to trực tiếp bóng đá hôm nay tax declaration method must use e-invoices.
How to correctthe value content on trực tiếp bóng đá hôm nay erroneous e-invoice in Vietnam?
Based on Article 7 ofCircular 78/2021/TT-BTCregulating trực tiếp bóng đá hôm nay handling of e-invoices, and e-invoice data summaries submitted to tax authorities with mistakes in certain cases as follows:
Handling of e-invoices and e-invoice data summaries submitted to tax authorities with mistakes in certain cases
1. For e-invoices:
..
e) Particularly for errors in value content on trực tiếp bóng đá hôm nay invoice: adjust increase (indicated by a positive sign), adjust decrease (indicated by a negative sign) to match with trực tiếp bóng đá hôm nay actual adjustment.
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Thus,if there are errors in trực tiếp bóng đá hôm nay value content on trực tiếp bóng đá hôm nay e-invoice, they should be corrected by increasing (indicated by a positive sign) or decreasing (indicated by a negative sign) to match trực tiếp bóng đá hôm nay actual adjustment.
