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When should a business establishment that pays value-added tax using vtv2 trực tiếp bóng đá hôm nay credit-invoice method issue VAT invoices for exports in Vietnam?

According to Point c, Clause 3, Article 13 ofDecree 123/2020/ND-CP, vtv2 trực tiếp bóng đá hôm nay regulation is as follows:

Application of electronic invoices when selling goods and providing services

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3. Provisions on vtv2 trực tiếp bóng đá hôm nay application of electronic invoices, internal delivery cum transportation notes, and delivery notes for consignments sent for sale by agents in specific cases per management requirements are as follows:

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c) Business establishments that declare and pay value-added tax using vtv2 trực tiếp bóng đá hôm nay credit-invoice method for exports and services (including establishments processing exports) must use electronic VAT invoices for exports and services.

When goods are dispatched to vtv2 trực tiếp bóng đá hôm nay border gate or vtv2 trực tiếp bóng đá hôm nay place for export procedures, vtv2 trực tiếp bóng đá hôm nay establishment uses vtv2 trực tiếp bóng đá hôm nay internal delivery cum transportation note as required documentation for goods circulation in vtv2 trực tiếp bóng đá hôm nay market. After completing vtv2 trực tiếp bóng đá hôm nay export procedures for goods, vtv2 trực tiếp bóng đá hôm nay establishment issues vtv2 trực tiếp bóng đá hôm nay VAT invoice for vtv2 trực tiếp bóng đá hôm nay exports.

d) Business organizations that declare and pay value-added tax using vtv2 trực tiếp bóng đá hôm nay credit-invoice method when transferring goods to dependent accounting units such as branches, stores in different localities (provinces or cities under central authority) for sale or transfer between branches or dependent units; and sending goods to agencies acting as reselling agents at vtv2 trực tiếp bóng đá hôm nay correct price to receive commissions, may choose one of two methods of using invoices and documents based on their business organization and accounting:

- Use electronic value-added invoices as a basis for payment and declaration of value-added tax at each independent unit and stage;

- Use vtv2 trực tiếp bóng đá hôm nay internal delivery cum transportation note; and delivery notes for consignments sent for sale by agents as stipulated for goods sent to agencies acting as reselling agents.

Dependent accounting units, branches, stores, and agencies acting as reselling agents must issue invoices according to regulations for buyers, and simultaneously make a list of goods sold to be sent back to vtv2 trực tiếp bóng đá hôm nay delivering establishment (commonly known as vtv2 trực tiếp bóng đá hôm nay delivering establishment) so that it issues VAT invoices for vtv2 trực tiếp bóng đá hôm nay actual consumed goods delivered to dependent accounting units, branches, stores, and agents acting as reselling agents.

If establishments have large volumes or sales, vtv2 trực tiếp bóng đá hôm nay list can be compiled every 5 or 10 days. If vtv2 trực tiếp bóng đá hôm nay goods sold have different VAT rates, a separate list must be made for each tax rate group.

Dependent accounting units, branches, stores, and agencies acting as reselling agents will declare and pay value-added tax on vtv2 trực tiếp bóng đá hôm nay goods sold and can declare and deduct input VAT according to vtv2 trực tiếp bóng đá hôm nay VAT invoice from vtv2 trực tiếp bóng đá hôm nay sending establishment.

If dependent units of agricultural, forestry, and fishery business establishments registered to declare and pay value-added tax using vtv2 trực tiếp bóng đá hôm nay credit-invoice method purchase goods such as agricultural, forestry, and fishery products for transfer or sale to vtv2 trực tiếp bóng đá hôm nay main office of vtv2 trực tiếp bóng đá hôm nay business establishment, when transferring or selling, vtv2 trực tiếp bóng đá hôm nay dependent unit uses vtv2 trực tiếp bóng đá hôm nay internal delivery cum transportation note without using an electronic value-added invoice.

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Thus,following vtv2 trực tiếp bóng đá hôm nay above regulations, a business establishment that pays VAT using vtv2 trực tiếp bóng đá hôm nay credit-invoice method must issue a VAT invoice for exports after completing vtv2 trực tiếp bóng đá hôm nay export procedures for vtv2 trực tiếp bóng đá hôm nay goods.

When should a business establishment that pays VAT using vtv2 trực tiếp bóng đá hôm nay credit-invoice method issue VAT invoices for exports in Vietnam? (Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are vtv2 trực tiếp bóng đá hôm nay regulations regarding entities subject to vtv2 trực tiếp bóng đá hôm nay VAT credit-invoice method in Vietnam?

Based on Clause 2, Article 10 of vtv2 trực tiếp bóng đá hôm nayValue-Added Tax Law 2008as amended by Clause 4, Article 1 of vtv2 trực tiếp bóng đá hôm nayAmended Value-Added Tax Law 2013:

Tax credit-invoice method

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2. vtv2 trực tiếp bóng đá hôm nay tax credit-invoice method applies to business establishments that fully implement policies on accounting, invoices, and documents as prescribed by vtv2 trực tiếp bóng đá hôm nay law on accounting, invoices, and documents, including:

a) Business establishments with annual revenue from selling goods and providing services of one billion dong or more, excluding individual business households;

b) Business establishments voluntarily registered to apply vtv2 trực tiếp bóng đá hôm nay tax credit-invoice method, excluding individual business households.

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Also, according to Clause 4, Article 7 ofDecree 209/2013/ND-CP, vtv2 trực tiếp bóng đá hôm nay VAT credit-invoice method applies to vtv2 trực tiếp bóng đá hôm nay following entities:

[1] Business establishments with annual revenue from selling goods and providing services of one billion dong or more, fully implementing policies on accounting, invoices, and documents as prescribed by vtv2 trực tiếp bóng đá hôm nay law on accounting, invoices, and documents, excluding individual business households paying tax by vtv2 trực tiếp bóng đá hôm nay direct calculation method.

[2] Business establishments voluntarily registered to apply vtv2 trực tiếp bóng đá hôm nay tax credit-invoice method include:

- Enterprises and cooperatives currently operating with annual revenue from selling goods and providing services under one billion dong already implementing full policies on accounting, accounting books, invoices, and documents as prescribed by law;

- Newly established enterprises from investment projects of business establishments currently paying VAT by vtv2 trực tiếp bóng đá hôm nay credit-invoice method;

- Newly established enterprises and cooperatives undertaking investment, asset purchase, machinery, equipment procurement, foreign organizations, and individuals conducting business in Vietnam under contractor agreements, and subcontractor agreements as guided by vtv2 trực tiếp bóng đá hôm nay Ministry of Finance;

- Other economic organizations that account for input and output VAT.

[3] Foreign organizations and individuals supplying goods and services to conduct oil and gas exploration, development, and exploitation activities paying tax by vtv2 trực tiếp bóng đá hôm nay credit-invoice method deducted by vtv2 trực tiếp bóng đá hôm nay Vietnamese party on their behalf.

*Note:Business establishments involved in vtv2 trực tiếp bóng đá hôm nay trading, buying, or creating gold, silver, and gemstones must account for these activities separately to pay tax by vtv2 trực tiếp bóng đá hôm nay direct calculation method on value-added.

When does a business establishment pay value-added tax using vtv2 trực tiếp bóng đá hôm nay credit-invoice method in Vietnam?

According to Clause 4, Article 10 ofDecree 209/2013/ND-CPas amended by Clause 6, Article 1 ofDecree 100/2016/ND-CP:

VAT Refund

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4. A business establishment paying VAT using vtv2 trực tiếp bóng đá hôm nay credit-invoice method is eligible for a VAT refund when a change in ownership, merger, consolidation, division, separation, dissolution, bankruptcy, or termination of operations results in excess VAT paid or input VAT not fully deducted.

A business establishment in vtv2 trực tiếp bóng đá hôm nay investment phase not yet in operation but required to dissolve, go bankrupt, or terminate activities without incurring output VAT for vtv2 trực tiếp bóng đá hôm nay main business activity per vtv2 trực tiếp bóng đá hôm nay investment project is not required to adjust vtv2 trực tiếp bóng đá hôm nay declared and deducted or refunded VAT amounts. Tax declaration and payment in cases of transferring vtv2 trực tiếp bóng đá hôm nay investment project, selling assets of vtv2 trực tiếp bóng đá hôm nay investment project, or changing vtv2 trực tiếp bóng đá hôm nay purpose of production, and business activities of vtv2 trực tiếp bóng đá hôm nay investment project shall comply with vtv2 trực tiếp bóng đá hôm nay Ministry of Finance's guidelines.

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Thus,a business establishment pays VAT using vtv2 trực tiếp bóng đá hôm nay credit-invoice method when a change in ownership, merger, consolidation, division, separation, dissolution, bankruptcy, or termination of operations results in excess VAT paid or input VAT not fully deducted.