trực tiếp bóng đá hôm nay euroWhich entities may use e-invoices in payment using POS cash registers in Vietnam?

Which entities may use e-invoices in payment using POS cash registers in Vietnam?

Pursuant to Clause 2, Article 90 of trực tiếp bóng đá hôm nay euro2019 Law on Tax Administration, trực tiếp bóng đá hôm nay euro principles for creating, managing, and using e-invoices are stipulated as follows:

Principles for Creating, Managing, and Using e-invoices

...

2. In cases where trực tiếp bóng đá hôm nay euro seller uses a POS cash register, trực tiếp bóng đá hôm nay euro seller must register to use e-invoices created from trực tiếp bóng đá hôm nay euro POS cash register, which is connected to trực tiếp bóng đá hôm nay euro e-data transmission system with trực tiếp bóng đá hôm nay euro tax authority.

...

Additionally, Article 8 ofCircular 78/2021/TT-BTCstipulates as follows:

E-invoices with Tax Authority Codes Created from POS cash registers Connected to trực tiếp bóng đá hôm nay euro Tax Authority

1. e-invoices with tax authority codes created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority must comply with trực tiếp bóng đá hôm nay euro principles stipulated in Article 11 of Decree 123/2020/ND-CP.

2. Enterprises, households, and individuals conducting business, filing taxes under trực tiếp bóng đá hôm nay euro declaration method, and operating in trực tiếp bóng đá hôm nay euro provision of goods and services directly to consumers through business models (shopping centers; supermarkets; retailing consumer goods; dining; restaurants; hotels; retailing pharmaceuticals; entertainment services, and other services) are eligible to choose to use e-invoices created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority or e-invoices with codes, or e-invoices without codes.

3. e-invoices with tax authority codes created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority must include trực tiếp bóng đá hôm nay euro following details:

a) Name, address, and tax code of trực tiếp bóng đá hôm nay euro seller;

b) Information of trực tiếp bóng đá hôm nay euro buyer if requested (personal identification number or tax code);

c) Name of goods, services, unit price, quantity, payment price. In cases where organizations and enterprises file taxes under trực tiếp bóng đá hôm nay euro credit method, trực tiếp bóng đá hôm nay euro selling price without VAT, VAT rate, VAT amount, and total payment amount including VAT must be clearly stated;

d) Time of invoice issuance;

đ) Code of trực tiếp bóng đá hôm nay euro tax authority.

4. trực tiếp bóng đá hôm nay euro tax authority's code issuance system for e-invoices created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority: trực tiếp bóng đá hôm nay euro tax authority code is automatically issued, in a character sequence for each business establishment outlined in Clause 2 of this Article upon registration to use e-invoices with tax authority codes created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority, ensuring no duplication.

...

Thus, enterprises, households, and individuals conducting business, filing taxes under trực tiếp bóng đá hôm nay euro declaration method, and operating in trực tiếp bóng đá hôm nay euro provision of goods and services directly to consumers through business models (shopping centers; supermarkets; retailing consumer goods; etc.) are eligible to choose to use e-invoices created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority or e-invoices with codes, or e-invoices without codes.

e-invoices in payment using POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority comprise trực tiếp bóng đá hôm nay euro following contents:

- Name, address, and tax code of trực tiếp bóng đá hôm nay euro seller;

- Information of trực tiếp bóng đá hôm nay euro buyer if requested (personal identification number or tax code);

- Name of goods, services, unit price, quantity, payment price. In cases where organizations and enterprises file taxes under trực tiếp bóng đá hôm nay euro credit method, trực tiếp bóng đá hôm nay euro selling price without VAT, VAT rate, VAT amount, and total payment amount including VAT must be clearly stated;

- Time of invoice issuance;

- Code of trực tiếp bóng đá hôm nay euro tax authority.

Which entities may use e-invoices in payment using POS cash registers in Vietnam?(Image from trực tiếp bóng đá hôm nay euro Internet)

Vietnam: What is a legal e-Invoice?

According to trực tiếp bóng đá hôm nay euro provisions of Clause 2, Article 3 ofDecree 123/2020/ND-CP:

An e-invoice is an invoice that contains or does not contain a tax authority's code, which is displayed in e-data form by trực tiếp bóng đá hôm nay euro organizations and individuals selling goods and providing services by e-means to record information of goods sale and service provision as regulated by trực tiếp bóng đá hôm nay euro laws on accounting and taxation, including cases where invoices are created from POS cash registers connected to trực tiếp bóng đá hôm nay euro tax authority, where:

(i) An e-invoice with a tax authority's code is an e-invoice that is issued a code by trực tiếp bóng đá hôm nay euro tax authority before trực tiếp bóng đá hôm nay euro organizations and individuals selling goods and providing services send it to trực tiếp bóng đá hôm nay euro buyer.

trực tiếp bóng đá hôm nay euro code of trực tiếp bóng đá hôm nay euro tax authority on trực tiếp bóng đá hôm nay euro e-invoice includes a transaction number, which is a unique sequence of numbers created by trực tiếp bóng đá hôm nay euro tax authority's system, and a sequence of characters encoded by trực tiếp bóng đá hôm nay euro tax authority based on trực tiếp bóng đá hôm nay euro seller's information stated on trực tiếp bóng đá hôm nay euro invoice.

(ii) An e-invoice without a tax authority's code is an e-invoice issued by trực tiếp bóng đá hôm nay euro organizations selling goods and providing services sent to trực tiếp bóng đá hôm nay euro buyer without a tax authority's code.

In addition, under Clause 7, Article 3 ofDecree 123/2020/ND-CP, a legal e-invoice is an invoice that is correct and fully complies with trực tiếp bóng đá hôm nay euro form and content as prescribed inNghị định 123/2020/NĐ-CP.

Is it allowed to record decimals on e-invoices in Vietnam?

Pursuant to Point b, Clause 13, Article 10 ofDecree 123/2020/ND-CPstipulating trực tiếp bóng đá hôm nay euro contents of trực tiếp bóng đá hôm nay euro invoice:

Contents of trực tiếp bóng đá hôm nay euro Invoice

...

13. Language, numerals, and currency displayed on trực tiếp bóng đá hôm nay euro invoice

a) trực tiếp bóng đá hôm nay euro language displayed on trực tiếp bóng đá hôm nay euro invoice is Vietnamese. In case there is a need to add foreign languages, trực tiếp bóng đá hôm nay euro foreign language should be placed on trực tiếp bóng đá hôm nay euro right in parentheses ( ) or right below trực tiếp bóng đá hôm nay euro Vietnamese line, with a smaller font size than trực tiếp bóng đá hôm nay euro Vietnamese text. In cases where characters on trực tiếp bóng đá hôm nay euro invoice are non-accented Vietnamese, it must be ensured that trực tiếp bóng đá hôm nay euro unaccented characters do not lead to misunderstanding of trực tiếp bóng đá hôm nay euro invoice content.

b) trực tiếp bóng đá hôm nay euro numerals displayed on trực tiếp bóng đá hôm nay euro invoice are Arabic numerals: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9. trực tiếp bóng đá hôm nay euro seller may choose: after trực tiếp bóng đá hôm nay euro thousand, million, billion, thousand billion, trillion, quadrillion, quintillion digit, a period (.) must be placed, if there are numerals after trực tiếp bóng đá hôm nay euro unit digit, a comma (,) must be placed after trực tiếp bóng đá hôm nay euro unit digit, or use a comma (,) as trực tiếp bóng đá hôm nay euro natural number separator after trực tiếp bóng đá hôm nay euro thousand, million, billion, thousand billion, trillion, quadrillion, quintillion digit and use a period (.) after trực tiếp bóng đá hôm nay euro unit digit on accounting documents.

c) trực tiếp bóng đá hôm nay euro currency recorded on trực tiếp bóng đá hôm nay euro invoice is Vietnamese Dong, trực tiếp bóng đá hôm nay euro national symbol is "đ".

- In cases where economic and financial transactions arise in foreign currency as regulated by foreign exchange law, unit price, payment amount, total value-added tax amount according to each tax rate, total value-added tax amount, total payment amount should be recorded in foreign currency, with trực tiếp bóng đá hôm nay euro foreign currency unit specified. trực tiếp bóng đá hôm nay euro seller simultaneously displays on trực tiếp bóng đá hôm nay euro invoice trực tiếp bóng đá hôm nay euro exchange rate of foreign currency to Vietnamese Dong according to trực tiếp bóng đá hôm nay euro exchange rate regulation under trực tiếp bóng đá hôm nay euro Law on Tax Administration and guiding documents.

- Foreign currency symbol codes follow international standards (e.g., 13,800.25 USD - Thirteen thousand eight hundred U.S. dollars and twenty-five cents, e.g., 5,000.50 EUR- Five thousand euros and fifty cents).

- In cases where goods are sold arising in foreign currency as regulated by foreign exchange law and taxes are paid in foreign currency, trực tiếp bóng đá hôm nay euro total payment amount on trực tiếp bóng đá hôm nay euro invoice is reflected in foreign currency, without needing to convert to Vietnamese Dong.

Thus, trực tiếp bóng đá hôm nay euro above regulation allows trực tiếp bóng đá hôm nay euro recording of numerals after trực tiếp bóng đá hôm nay euro unit digit on trực tiếp bóng đá hôm nay euro invoice, including e-invoices.

Therefore, displaying decimal digits on e-invoices is compliant with legal regulations.