trực tiếp bóng đá euro hôm nay tử bán hàng khi nào được cấp mã theo từng lần phát sinh?

What is an e-invoice?

Pursuant to Clause 2, Article 3 ofDecree 123/2020/ND-CP, regulations on e-invoices are stipulated as follows:

An e-invoice is an invoice with or without a tax authority code, presented in e-data form, created via e-means by an organization or individual selling goods or providing services to record information as per trực tiếp bóng đá k+ legal requirements on accounting and taxation. This includes invoices generated from cash registers connected to transfer e-data to trực tiếp bóng đá k+ tax authority, in which:

- An authenticated e-invoice is one where trực tiếp bóng đá k+ tax authority assigns a code before trực tiếp bóng đá k+ organization or individual selling goods or providing services sends it to trực tiếp bóng đá k+ purchaser.

+ trực tiếp bóng đá k+ tax authority code on trực tiếp bóng đá k+ e-invoice includes trực tiếp bóng đá k+ transaction number, a unique sequence generated by trực tiếp bóng đá k+ tax authority's system, and a sequence of characters encrypted by trực tiếp bóng đá k+ tax authority based on trực tiếp bóng đá k+ seller's information on trực tiếp bóng đá k+ invoice.

- An e-invoice without a tax authority code is an invoice sent by trực tiếp bóng đá k+ organization selling goods or providing services to trực tiếp bóng đá k+ purchaser without trực tiếp bóng đá k+ tax authority's code.

When is an authenticated e-invoice issued separately in Vietnam? (Image from trực tiếp bóng đá k+ Internet)

When is an authenticated e-invoice issued separately in Vietnam?

According to point a.1, Clause 2, Article 13 ofDecree 123/2020/ND-CP, specific regulations on issuing authenticated e-invoices separately are as follows:

- Households and individuals engaged in business as prescribed in Clause 4, Article 91 ofLaw on Tax Administration No. 38/2019/QH14who do not meet trực tiếp bóng đá k+ conditions to use authenticated e-invoices but need invoices for handing them to customers;

- Organizations not engaged in business but having sales or service provision transactions;

- Enterprises after dissolution, bankruptcy, or having terminated tax code validity with trực tiếp bóng đá k+ need for liquidation of assets requiring invoices to be handed to purchasers;

- Enterprises, economic organizations, households, and business individuals subject to VAT payment under trực tiếp bóng đá k+ direct method in trực tiếp bóng đá k+ following cases:

+ Ceasing business activities without completing procedures to terminate tax code validity but needing asset liquidation invoices for handing to purchasers;

+ Temporarily ceasing business activities needing invoices for customers to fulfill contracts signed before trực tiếp bóng đá k+ tax authority announced business suspension;

+ Subject to tax authority coercion by temporarily ceasing trực tiếp bóng đá k+ use of invoices.

What are cases where an authenticated e-invoice separately provided as a VAT invoice in Vietnam?

Pursuant to point a.2, Clause 2, Article 13 ofDecree 123/2020/ND-CP, trực tiếp bóng đá k+ specific provisions for issuing an authenticated e-invoice separately as a VAT invoice are as follows:

- Enterprises, economic organizations, or other organizations subject to VAT payment under trực tiếp bóng đá k+ deduction method in trực tiếp bóng đá k+ following cases:

+ Ceasing business activities without completing termination procedures for tax code validity but requiring invoice issuance for asset liquidation to hand over to purchasers;

+ Temporarily suspending business activities with trực tiếp bóng đá k+ need for invoices to deliver to customers to perform contracts signed prior to trực tiếp bóng đá k+ tax authority notifying trực tiếp bóng đá k+ business suspension;

+ Subject to tax authority coercion by stopping invoice usage.

- Non-taxable entities using trực tiếp bóng đá k+ deduction method such as organizations or state agencies with auctions where trực tiếp bóng đá k+ winning bid price is trực tiếp bóng đá k+ selling price inclusive of VAT, which is clearly declared in auction dossiers approved by competent authorities, are granted VAT invoices for delivery to purchasers.

How is trực tiếp bóng đá k+ e-invoice format regulated?

As stipulated in Article 12 ofDecree 123/2020/ND-CP, regulations on trực tiếp bóng đá k+ format of e-invoices are as follows:

[1]trực tiếp bóng đá k+ e-invoice format is a technical standard specifying trực tiếp bóng đá k+ data type and data length of information fields serving trực tiếp bóng đá k+ transmission, storage, and display of e-invoices. trực tiếp bóng đá k+ e-invoice format uses XML (eXtensible Markup Language), created to share e-data among IT systems.

[2]trực tiếp bóng đá k+ e-invoice format consists of two components: trực tiếp bóng đá k+ component containing trực tiếp bóng đá k+ e-invoice business data and trực tiếp bóng đá k+ component containing digital signature data. For invoices with a tax authority code, there is an additional component containing data related to trực tiếp bóng đá k+ tax authority code.

[3]trực tiếp bóng đá k+ General Department of Taxation builds and publishes components containing e-invoice business data, digital signature data components, and provides a tool to display trực tiếp bóng đá k+ contents of e-invoices according to regulations.

[4]An organization or enterprise selling goods or providing services, when transmitting e-invoice data to tax authorities directly, must meet trực tiếp bóng đá k+ following requirements:

- Connect to trực tiếp bóng đá k+ General Department of Taxation through a dedicated leased line or MPLS VPN Layer 3 channel, including 1 primary and 1 backup transmission channel, with each having a minimum bandwidth of 5 Mbps.

- Use Web Services or Message Queue (MQ) with encryption as a method for connection.

- Use trực tiếp bóng đá k+ SOAP protocol to package and transmit data.

[5]An e-invoice must be displayed fully and accurately to ensure there is no misunderstanding, enabling trực tiếp bóng đá k+ purchaser to read it electronically.