What is trực tiếp bóng đá euro hôm nay regulation for issuing authenticated e-invoices separately in Vietnam?

What is an e-invoice?

Based on Clause 2, Article 3 ofDecree 123/2020/ND-CP, trực tiếp bóng đá euro hôm nay regulations on e-invoices are as follows:

An e-invoice is an invoice with or without a tax authority code presented in electronic data form by organizations or individuals selling goods and providing services, created using electronic means to record sales information of goods and services in accordance with accounting and tax law, including invoices created from cash registers that connect and transfer electronic data to trực tiếp bóng đá euro hôm nay tax authority. Specifically:

- An e-invoice with a tax authority code is an e-invoice issued a code by trực tiếp bóng đá euro hôm nay tax authority before trực tiếp bóng đá euro hôm nay organization or individual selling goods, providing services to trực tiếp bóng đá euro hôm nay buyer.

+ trực tiếp bóng đá euro hôm nay tax authority code on trực tiếp bóng đá euro hôm nay e-invoice includes a transaction number which is a unique series of digits generated by trực tiếp bóng đá euro hôm nay tax authority's system and a sequence of characters encoded by trực tiếp bóng đá euro hôm nay tax authority based on trực tiếp bóng đá euro hôm nay seller's information as recorded on trực tiếp bóng đá euro hôm nay invoice.

- An e-invoice without a tax authority code is an e-invoice sent to trực tiếp bóng đá euro hôm nay buyer by trực tiếp bóng đá euro hôm nay organization selling goods or providing services without trực tiếp bóng đá euro hôm nay tax authority's code.

What is trực tiếp bóng đá euro hôm nay regulation for issuing authenticated e-invoices separately in Vietnam? (Image from Internet)

What is trực tiếp bóng đá euro hôm nay regulation for issuing authenticated e-invoices separately in Vietnam?

According to Clause 2, Article 13 ofDecree 123/2020/ND-CP, specific regulations are provided for issuing and declaring tax obligations when trực tiếp bóng đá euro hôm nay tax authority issues authenticated e-invoices separately as follows:

[1]Types of invoices issued separately

Issuing authenticated e-invoices separately applies to sales invoices in trực tiếp bóng đá euro hôm nay following cases:

- Business households and individuals as prescribed in Clause 4, Article 91 ofTax Administration Law 2019who do not meet trực tiếp bóng đá euro hôm nay conditions to use authenticated e-invoices but need an invoice to deliver to customers;

- Organizations not engaged in business but have sales transactions of goods and services;

- Enterprises that have dissolved, gone bankrupt or terminated their tax codes but require an invoice for asset liquidation;

- Enterprises, economic organizations, business households, and individuals subject to VAT payment under trực tiếp bóng đá euro hôm nay direct method in trực tiếp bóng đá euro hôm nay following instances:

+ Ceasing business activities but not yet completed procedures to terminate taxpayer registration and requiring an invoice for asset liquidation;

+ Temporarily ceasing business but needing an invoice to deliver to customers to fulfill previously signed contracts before trực tiếp bóng đá euro hôm nay tax authority announces trực tiếp bóng đá euro hôm nay business suspension;

+ Being subject to trực tiếp bóng đá euro hôm nay tax authority's enforcement by stopping trực tiếp bóng đá euro hôm nay use of invoices.

Issuing authenticated e-invoices separately applies to VAT invoices in trực tiếp bóng đá euro hôm nay following cases:

- Enterprises, economic organizations, and other organizations subject to VAT payment under trực tiếp bóng đá euro hôm nay deduction method in trực tiếp bóng đá euro hôm nay following instances:

+ Ceasing business activities but not yet completed procedures to terminate taxpayer registration and requiring an invoice for asset liquidation;

+ Temporarily ceasing business but needing an invoice to deliver to customers to fulfill previously signed contracts before trực tiếp bóng đá euro hôm nay tax authority announces trực tiếp bóng đá euro hôm nay business suspension;

+ Being subject to trực tiếp bóng đá euro hôm nay tax authority's enforcement by stopping trực tiếp bóng đá euro hôm nay use of invoices.

- State organizations and agencies not subject to VAT under trực tiếp bóng đá euro hôm nay deduction method that auction off assets, where trực tiếp bóng đá euro hôm nay auction price includes VAT clearly stated in trực tiếp bóng đá euro hôm nay auction dossier approved by a competent authority, are eligible to issue VAT invoices to trực tiếp bóng đá euro hôm nay buyer.

[2]Enterprises, economic organizations, other organizations, households, and individuals in eligible cases submit a request for issuing authenticated e-invoices using Form No. 06/DN-PSDT in Appendix IA attached to this Decree to trực tiếp bóng đá euro hôm nay tax authority and access trực tiếp bóng đá euro hôm nay tax authority's e-invoice system to generate trực tiếp bóng đá euro hôm nay e-invoice.

Once businesses, organizations, or individuals have fully declared and paid taxes in accordance with laws on VAT, personal income tax, corporate income tax, and other taxes and fees (if any), trực tiếp bóng đá euro hôm nay tax authority will grant a tax code on trực tiếp bóng đá euro hôm nay e-invoice on trực tiếp bóng đá euro hôm nay same working day created by trực tiếp bóng đá euro hôm nay business, organization, or individual.

Businesses, economic organizations, other organizations, households, and businesses bear trực tiếp bóng đá euro hôm nay responsibility for trực tiếp bóng đá euro hôm nay accuracy of trực tiếp bóng đá euro hôm nay information on trực tiếp bóng đá euro hôm nay e-invoices issued per occurrence with tax authority codes.

[3]Identifying tax authorities issuing authenticated e-invoices separately.

[3.1]For organizations and enterprises: trực tiếp bóng đá euro hôm nay tax authority managing trực tiếp bóng đá euro hôm nay location where trực tiếp bóng đá euro hôm nay organization, enterprise taxpayer registration, business registration, or where trực tiếp bóng đá euro hôm nay organization is headquartered or as stated in trực tiếp bóng đá euro hôm nay establishment decision or where trực tiếp bóng đá euro hôm nay sale of goods or service supply occurs.

[3.2]For households and business individuals:

- For households, business individuals with a fixed business location: trực tiếp bóng đá euro hôm nay household or individual submits trực tiếp bóng đá euro hôm nay request for authenticated e-invoices per occurrence to trực tiếp bóng đá euro hôm nay Tax Department managing trực tiếp bóng đá euro hôm nay area where they conduct their business.

- For households or business individuals without a fixed business location: Submit trực tiếp bóng đá euro hôm nay request for authenticated e-invoices per occurrence to trực tiếp bóng đá euro hôm nay Tax Department of trực tiếp bóng đá euro hôm nay place of residence or where they registered their business.

How is an e-invoice stored in Vietnam?

Based on Clause 2, Article 6 ofDecree 123/2020/ND-CP, trực tiếp bóng đá euro hôm nay storage methods for e-invoices are regulated as follows:

Preservation and storage of invoices and documents

1. Invoices and documents are preserved and stored ensuring:

a) Safety, security, integrity, completeness, not being changed or distorted during trực tiếp bóng đá euro hôm nay storage period;

b) Stored for trực tiếp bóng đá euro hôm nay correct and full duration as prescribed by trực tiếp bóng đá euro hôm nay accounting law.

2. e-invoices and electronic documents are preserved, stored by electronic means.Entities, organizations, and individuals have trực tiếp bóng đá euro hôm nay right to choose and apply preservation and storage methods for e-invoices and e-documents suitable to their unique activities and technology application capabilities. E-invoices and e-documents must be readily printable on paper or searchable when required.

3. Printed invoices by trực tiếp bóng đá euro hôm nay tax authority, self-printed or ordered printing documents must be preserved and stored according to trực tiếp bóng đá euro hôm nay following requirements:

a) Unissued invoices and documents are stored and preserved in warehouses following storage policies for valuable documents.

b) Issued invoices and documents in accounting units are stored according to regulations on accounting document storage and preservation.

c) Issued invoices and documents in organizations, households, individuals not accounting units are stored and preserved as private assets of trực tiếp bóng đá euro hôm nay organization, household, or individual.

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Thus, according to trực tiếp bóng đá euro hôm nay above regulation, e-invoices are stored electronically.