When is trực tiếp bóng đá k+ invoicing time for sale of goods in Vietnam?
When is trực tiếp bóng đá k+ invoicing time for sale of goods in Vietnam?
According to Clause 1, Article 9 ofDecree No. 123/2020/ND-CP, regulations regarding trực tiếp bóng đá k+ invoicing time are as follows:
Invoicing time
1. trực tiếp bóng đá k+ invoicing time for sale of goods (including trực tiếp bóng đá k+ sale of state property, confiscated property, assets added to trực tiếp bóng đá k+ state fund, and sale of national reserve goods) is trực tiếp bóng đá k+ time of transfer of ownership or right to use trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer, regardless of whether payment has been received or not.
2. trực tiếp bóng đá k+ invoicing time for service provision is trực tiếp bóng đá k+ time when trực tiếp bóng đá k+ service provision is completed, regardless of whether payment has been received or not. In case trực tiếp bóng đá k+ service provider receives payment before or during trực tiếp bóng đá k+ service provision, trực tiếp bóng đá k+ invoicing time is trực tiếp bóng đá k+ time of payment (excluding trực tiếp bóng đá k+ case of deposit or advance payment to ensure trực tiếp bóng đá k+ execution of contracts for services such as accounting, auditing, financial consultancy, tax; valuation; survey, technical design; supervision consultancy; investment project setup).
3. In case of multiple deliveries or handing over of individual items or service stages, an invoice must be issued each time for trực tiếp bóng đá k+ corresponding quantity or value of goods or services delivered.
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Thus, trực tiếp bóng đá k+ invoicing time for sale of goods is trực tiếp bóng đá k+ time of transfer of ownership or trực tiếp bóng đá k+ right to use trực tiếp bóng đá k+ goods to trực tiếp bóng đá k+ buyer, regardless of whether payment has been received or not.
Note: trực tiếp bóng đá k+ goods mentioned include trực tiếp bóng đá k+ sale of state property, confiscated assets, assets added to trực tiếp bóng đá k+ state fund, and sale of national reserve goods.
When is trực tiếp bóng đá k+ invoicing time for sale of goods in Vietnam?
Vietnam: How many types of invoices are there?
According to trực tiếp bóng đá k+ provisions of Article 8Decree No. 123/2020/ND-CP, trực tiếp bóng đá k+ following types of invoices exist:
(1) Value-added tax invoice
trực tiếp bóng đá k+ value-added tax invoice is for organizations declaring VAT using trực tiếp bóng đá k+ deduction method, used for activities such as:
- Selling goods or providing services within trực tiếp bóng đá k+ domestic market;
- International transport activities;
- Exporting to non-tariff zones and cases considered as export;
- Exporting goods, providing services abroad.
(2) Sales invoice
trực tiếp bóng đá k+ sales invoice is for organizations and individuals such as:
- Organizations and individuals declaring and calculating VAT using trực tiếp bóng đá k+ direct method for activities such as:
+ Selling goods or providing services within trực tiếp bóng đá k+ domestic market;
+ International transport activities;
+ Exporting to non-tariff zones and cases considered as export;
+ Exporting goods, providing services abroad.
- Organizations and individuals within non-tariff zones when selling goods or providing services into trực tiếp bóng đá k+ domestic market and when selling goods or providing services among organizations and individuals within non-tariff zones, exporting goods, providing services abroad, with trực tiếp bóng đá k+ invoice clearly stating “For organizations and individuals within non-tariff zones.”
(3) Electronic invoice for selling state-owned assets
trực tiếp bóng đá k+ electronic invoice for selling state-owned assets is used when selling trực tiếp bóng đá k+ following assets:
- State-owned assets at agencies, organizations, units (including state-owned houses);
- Infrastructure assets;
- State property assigned to enterprises for management not accounted for as state capital at enterprises;
- Assets of projects using state capital;
- Assets established under national ownership;
- State-owned assets seized as decided by competent authorities;
- Materials and equipment retrieved from trực tiếp bóng đá k+ management of state-owned assets.
(4) Electronic invoice for selling national reserve goods
trực tiếp bóng đá k+ electronic invoice for selling national reserve goods is used when agencies or units within trực tiếp bóng đá k+ national reserve system sell national reserve goods in accordance with trực tiếp bóng đá k+ laws.
(5) Other types of invoices, including:
- Stamps, tickets, cards with forms and content as prescribed by this Decree;
- Receipts for air freight charges; receipts for international transport fees; receipts for banking service charges except those stipulated in point a of this clause with forms and content formulated according to international practices and relevant legal regulations.
(6) records printed, issued, used, and managed as:
- Invoices including depot delivery notes for internal transportation;
- Delivery notes for goods sent for sale by agents.
What are trực tiếp bóng đá k+ prohibited acts in trực tiếp bóng đá k+ field of invoices and records for organizations and individuals selling or supplying goods in Vietnam?
According to Clause 2, Article 4Decree No. 123/2020/ND-CP, prohibited acts in trực tiếp bóng đá k+ field of invoices, and records for organizations and individuals selling and providing goods include:
- Committing fraudulent acts such as using illegal invoices, illegally using invoices;
- Obstructing tax officials from performing their duties, specifically acts that harm trực tiếp bóng đá k+ health or dignity of tax officials during trực tiếp bóng đá k+ inspection of invoices and records;
- Unlawful access, alteration, or destruction of information systems regarding invoices and records;
- Offering bribes or conducting other acts related to invoices and records for improper gains.
