What is trực tiếp bóng đá việt nam hôm nay form of value-added tax invoice issued by trực tiếp bóng đá việt nam hôm nay Tax Department in Vietnam under Circular 78?

What is trực tiếp bóng đá việt nam hôm nay form ofvalue-added tax invoice issued by trực tiếp bóng đá việt nam hôm nay Tax Department in Vietnamunder Circular 78?

Based on Appendix 2 on sample e-invoices/receipts for reference issued together withCircular 78/2021/TT-BTC, trực tiếp bóng đá việt nam hôm nay reference form number 6 is as follows:

Download trực tiếp bóng đá việt nam hôm nay reference form for value-added tax invoices issued by trực tiếp bóng đá việt nam hôm nay Tax Department under Circular 78.

What is trực tiếp bóng đá việt nam hôm nay form of value-added tax invoice issued by trực tiếp bóng đá việt nam hôm nay Tax Department in Vietnam under Circular 78?(Image from Internet)

Does trực tiếp bóng đá việt nam hôm nay letter G in trực tiếp bóng đá việt nam hôm nay e-card signify a value-added invoice in Vietnam?

According to Clause 1, Article 4 ofCircular 78/2021/TT-BTCtrực tiếp bóng đá việt nam hôm nay regulations are as follows:

Symbol of form number, invoice symbol, name of trực tiếp bóng đá việt nam hôm nay invoice copy

1. e-invoice

a) trực tiếp bóng đá việt nam hôm nay symbol of trực tiếp bóng đá việt nam hôm nay e-invoice form number is a character with one natural number reflecting trực tiếp bóng đá việt nam hôm nay type of e-invoice as follows:

- Number 1: Reflects trực tiếp bóng đá việt nam hôm nay type of value-added e-invoice;

- Number 2: Reflects trực tiếp bóng đá việt nam hôm nay type of sales e-invoice;

- Number 3: Reflects trực tiếp bóng đá việt nam hôm nay type of public asset sales e-invoice;

- Number 4: Reflects trực tiếp bóng đá việt nam hôm nay type of national reserve sales e-invoice;

- Number 5: Reflects other types of e-invoices such as e-stamps, e-tickets, e-cards, e-collection notes, or other e-documents with content of an e-invoice as per Decree 123/2020/ND-CP;

- Number 6: Reflects e-documents used and managed like invoices, including internal transfer warehouse slips and consignment sales slip notes.

b) trực tiếp bóng đá việt nam hôm nay e-invoice symbol is a group of 6 characters including both letters and numbers representing trực tiếp bóng đá việt nam hôm nay symbol of trực tiếp bóng đá việt nam hôm nay e-invoice, reflecting information about trực tiếp bóng đá việt nam hôm nay type of e-invoice with or without tax code, trực tiếp bóng đá việt nam hôm nay year of invoice creation, and trực tiếp bóng đá việt nam hôm nay type of e-invoice used. These six (06) characters are stipulated as follows:

- trực tiếp bóng đá việt nam hôm nay first character is one (01) letter, defined as C or K: C denotes an e-invoice with a tax code, K denotes an invoice without a code;

- trực tiếp bóng đá việt nam hôm nay next two characters are two (02) Arabic numerals representing trực tiếp bóng đá việt nam hôm nay year trực tiếp bóng đá việt nam hôm nay e-invoice was created, defined by trực tiếp bóng đá việt nam hôm nay last 2 digits of trực tiếp bóng đá việt nam hôm nay calendar year. Example: An e-invoice created in trực tiếp bóng đá việt nam hôm nay year 2022 is shown as 22; in 2023 as 23;

- trực tiếp bóng đá việt nam hôm nay next character is one (01) letter defined as T, D, L, M, N, B, G, H representing trực tiếp bóng đá việt nam hôm nay type of e-invoice used, specific details:

+ Letter T: Applicable for e-invoices registered by businesses, organizations, and individuals for use with trực tiếp bóng đá việt nam hôm nay tax agency;

+ Letter D: Applicable for sales of government assets and national reserve sales invoices or specific e-invoices not necessarily having some required criteria registered for use by businesses, organizations;

+ Letter L: Applicable for e-invoices issued by trực tiếp bóng đá việt nam hôm nay tax agency per each issue;

+ Letter M: Applicable for e-invoices generated from cash registers;

+ Letter N: Applicable for internal transfer warehouse note invoices;

+ Letter B: Applicable for consigned goods warehouse note invoices;

+ Letter G: Applicable for stamps, tickets, e-cards as value-added invoices;

+ Letter H: Applicable for stamps, tickets, e-cards as sales invoices.

- trực tiếp bóng đá việt nam hôm nay last two characters are letters determined by trực tiếp bóng đá việt nam hôm nay seller based on management needs. If trực tiếp bóng đá việt nam hôm nay seller uses multiple e-invoice forms of trực tiếp bóng đá việt nam hôm nay same type, trực tiếp bóng đá việt nam hôm nay last two characters are used to differentiate different invoice forms. If there is no management need, it is set as YY;

- In trực tiếp bóng đá việt nam hôm nay form representation, trực tiếp bóng đá việt nam hôm nay symbol of trực tiếp bóng đá việt nam hôm nay e-invoice and trực tiếp bóng đá việt nam hôm nay form number symbol is shown at trực tiếp bóng đá việt nam hôm nay upper right of trực tiếp bóng đá việt nam hôm nay invoice (or an easily recognizable position);

- Example representation of e-invoice form symbols and symbols:

+ “1C22TAA” – is a value-added invoice with a tax code issued in 2022 and is an e-invoice registered for use by a business with trực tiếp bóng đá việt nam hôm nay tax agency;

+ “2C22TBB” – is a sales invoice with a tax code issued in 2022 and is an e-invoice registered for use by a business, organization, or individual with trực tiếp bóng đá việt nam hôm nay tax agency;

+ “1C23LBB” – is a value-added invoice with a tax code issued in 2023 and is an e-invoice issued by trực tiếp bóng đá việt nam hôm nay tax agency per occurrence;

+ “1K23TYY” – is a value-added invoice without a code issued in 2023 and is an e-invoice registered for use by a business with trực tiếp bóng đá việt nam hôm nay tax agency;

+ “1K22DAA” – is a value-added invoice without a code issued in 2022 and is a specific e-invoice not necessarily having some required criteria registered for use by businesses, organizations;

+ “6K22NAB” – is an internal transfer warehouse slip without a code issued in 2022 registered by trực tiếp bóng đá việt nam hôm nay business with trực tiếp bóng đá việt nam hôm nay tax agency;

+ “6K22BAB” – is a consigned goods warehouse slip without a code issued in 2022 registered by trực tiếp bóng đá việt nam hôm nay business with trực tiếp bóng đá việt nam hôm nay tax agency.

c) Name, address, taxpayer identification number of trực tiếp bóng đá việt nam hôm nay entrusted party for e-invoices authorized.

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Therefore,according to trực tiếp bóng đá việt nam hôm nay above regulation, trực tiếp bóng đá việt nam hôm nay letter G in trực tiếp bóng đá việt nam hôm nay e-card is trực tiếp bóng đá việt nam hôm nay symbol of a single letter stipulated for value-added invoices.

Apart from value-added invoices, what are other types of e-invoices in Vietnam?

According to Clause 2, Article 89 ofTax Management Law 2019, trực tiếp bóng đá việt nam hôm nay regulations are as follows:

e-invoices

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2. e-invoices include value-added invoices, sales invoices, e-stamps, e-tickets, e-cards, e-collection notes, internal transfer warehouse slips, or other e-documents with different names.

3. e-invoices with a tax agency's code are e-invoices coded by trực tiếp bóng đá việt nam hôm nay tax agency before trực tiếp bóng đá việt nam hôm nay sale of goods or provision of services sent to buyers.

trực tiếp bóng đá việt nam hôm nay tax agency's code on trực tiếp bóng đá việt nam hôm nay e-invoice includes a unique transaction number generated by trực tiếp bóng đá việt nam hôm nay tax agency's system and a string of characters encrypted by trực tiếp bóng đá việt nam hôm nay tax agency based on trực tiếp bóng đá việt nam hôm nay seller's information made on trực tiếp bóng đá việt nam hôm nay invoice.

4. e-invoices without a tax agency's code are e-invoices sent by trực tiếp bóng đá việt nam hôm nay sales organization or service provider to buyers without trực tiếp bóng đá việt nam hôm nay tax agency's code.

5. trực tiếp bóng đá việt nam hôm nay Government of Vietnam provides detailed regulations for this Article.

Therefore,apart from value-added invoices, e-invoices also include e-stamps, e-tickets, e-cards, e-collection notes, internal transfer warehouse slips, or other e-documents with different names.