Which form is used for value-added vtv5 trực tiếp bóng đá hôm nay invoices in foreign currency for special enterprises in Vietnam according to Circular 78?

Which form is used for value-added vtv5 trực tiếp bóng đá hôm nay invoices in foreign currency for special enterprisesin Vietnam according to Circular 78?

Based on Appendix 2 of electronic invoice/receipt forms displayed for reference issued together withCircular 78/2021/TT-BTC, the form in question is reference number 4 as follows:

Downloadthe value-added vtv5 trực tiếp bóng đá hôm nay invoice form for enterprises collecting foreign currency.

Which form is used for value-added vtv5 trực tiếp bóng đá hôm nay invoices in foreign currency for special enterprises in Vietnam according to Circular 78?(Image from Internet)

What is the code 1C22TAA of the value-added vtv5 trực tiếp bóng đá hôm nay invoice in Vietnam?

According to Clause 1, Article 4 ofCircular 78/2021/TT-BTC, the regulations are as follows:

Model number, invoice symbol, carbon copy name

1. Electronic invoices

a) The model number symbol of the electronic invoice is a character consisting of a single natural digit, which are natural numbers 1, 2, 3, 4, 5, 6 to reflect the type of electronic invoice as follows:

- Number 1: Reflects the type of value-added electronic invoice;

- Number 2: Reflects the type of sales electronic invoice;

- Number 3: Reflects the type of electronic invoice for selling public assets;

- Number 4: Reflects the type of electronic invoice for selling national reserve goods;

- Number 5: Reflects other types of electronic invoices including electronic stamps, electronic tickets, electronic cards, electronic receipts, or other electronic documents with the content of an electronic invoice according to Decree No. 123/2020/ND-CP;

- Number 6: Reflects electronic documents used and managed like invoices including electronic internal transportation vouchers, electronic consignment vouchers for agents.

b) The electronic invoice symbol is a group of 6 characters consisting of both letters and numbers representing the electronic invoice symbol to reflect the information on the type of electronic invoice with vtv5 trực tiếp bóng đá hôm nay authority code or without vtv5 trực tiếp bóng đá hôm nay authority code, year of invoice creation, type of electronic invoice used. These six (06) characters are specified as follows:

- The first character is a letter (C or K), where C represents an electronic invoice with a vtv5 trực tiếp bóng đá hôm nay authority code, K represents an electronic invoice without a code;

- The following two characters are two Arabic numerals denoting the year of electronic invoice creation, identified by the last 2 digits of the calendar year. For example, for the year 2022, it is represented as number 22; for the year 2023, it is number 23;

- The next character is a letter defined as T, D, L, M, N, B, G, H representing the type of electronic invoice used, specifically:

+ Letter T: Applied for electronic invoices used by enterprises, organizations, households, individuals registered with the vtv5 trực tiếp bóng đá hôm nay authority;

+ Letter D: Applied for invoices for selling public assets, national reserve sales invoices, or special electronic invoices not necessarily having some criteria registered by enterprises, organizations;

+ Letter L: Applied for electronic invoices issued by vtv5 trực tiếp bóng đá hôm nay authorities on a per-case basis;

+ Letter M: Applied for electronic invoices generated from cash registers;

+ Letter N: Applied for electronic internal transportation vouchers;

+ Letter B: Applied for electronic consignment vouchers for agents;

+ Letter G: Applied for electronic stamps, tickets, cards that are value-added invoices;

+ Letter H: Applied for electronic stamps, tickets, cards that are sales invoices.

- The last two characters are letters determined by the seller based on their management needs. If the seller uses multiple electronic invoice forms within the same type, these characters distinguish different invoice forms within the same type. If there is no management need, they are YY;

- In the presentation form, both the electronic invoice symbol and model number are shown at the top right of the invoice (or in an easily recognizable position);

- Examples of the electronic invoice model number and symbol characters:

+ “1C22TAA” – is a value-added invoice with a vtv5 trực tiếp bóng đá hôm nay authority code created in 2022, an electronic invoice used by enterprises, organizations registered with the vtv5 trực tiếp bóng đá hôm nay authority;

+ “2C22TBB” – is a sales invoice with a vtv5 trực tiếp bóng đá hôm nay authority code created in 2022, an electronic invoice used by business entities registered with the vtv5 trực tiếp bóng đá hôm nay authority;

+ “1C23LBB” – is a value-added invoice with a vtv5 trực tiếp bóng đá hôm nay authority code created in 2023, an electronic invoice issued by vtv5 trực tiếp bóng đá hôm nay authorities on a per-case basis;

+ “1K23TYY” – is a type of value-added invoice without a code created in 2023, an electronic invoice registered by enterprises, organizations with the vtv5 trực tiếp bóng đá hôm nay authority;

+ “1K22DAA” – is a type of value-added invoice without a code created in 2022, a special electronic invoice not necessarily having some mandatory criteria registered by enterprises, organizations;

+ “6K22NAB” – is a type of internal transportation voucher without a code created in 2022, a voucher registered with the vtv5 trực tiếp bóng đá hôm nay authority;

+ “6K22BAB” – is a type of agent consignment voucher without a code created in 2022, a voucher registered with the vtv5 trực tiếp bóng đá hôm nay authority.

c) Name, address, and vtv5 trực tiếp bóng đá hôm nay code of the authorized recipient for authorized electronic invoices.

...

Therefore, according to the above regulation, the code 1C22TAA of the value-added vtv5 trực tiếp bóng đá hôm nay invoice is a value-added vtv5 trực tiếp bóng đá hôm nay invoice with a vtv5 trực tiếp bóng đá hôm nay authority code created in 2022 and is an electronic invoice used by enterprises, organizations registered with the vtv5 trực tiếp bóng đá hôm nay authority.

When is the deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for months and quarters in 2024 in Vietnam?

According to Clause 1, Article 4 ofDecree 64/2024/ND-CPon the extension of the deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay (excluding import stage value-added vtv5 trực tiếp bóng đá hôm nay) for enterprises and organizations as follows:

- The extension applies to the value-added vtv5 trực tiếp bóng đá hôm nay amount arising in vtv5 trực tiếp bóng đá hôm nay periods from May to September 2024 (for monthly value-added vtv5 trực tiếp bóng đá hôm nay declarations) and vtv5 trực tiếp bóng đá hôm nay periods of the second quarter of 2024, third quarter of 2024 (for quarterly value-added vtv5 trực tiếp bóng đá hôm nay declarations) for enterprises and organizations specified in Article 3 of this Decree.

The extension period is 05 months for value-added vtv5 trực tiếp bóng đá hôm nay in May 2024, June 2024, and the second quarter of 2024; the extension period is 04 months for the vtv5 trực tiếp bóng đá hôm nay in July 2024; 03 months for the vtv5 trực tiếp bóng đá hôm nay in August 2024; and 02 months for the vtv5 trực tiếp bóng đá hôm nay in September 2024 and the third quarter of 2024.

The extension period is calculated from the deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay as prescribed by law on vtv5 trực tiếp bóng đá hôm nay administration.

Enterprises and organizations eligible for the extension must declare, and submit monthly and quarterly value-added vtv5 trực tiếp bóng đá hôm nay declarations in accordance with current laws, but they do not have to pay the value-added vtv5 trực tiếp bóng đá hôm nay arising on these declarations.

The deadlines for extended value-added vtv5 trực tiếp bóng đá hôm nay submissions are as follows:

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of May 2024 is no later than November 20, 2024.

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of June 2024 is no later than December 20, 2024.

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of July 2024 is no later than December 20, 2024.

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of August 2024 is no later than December 20, 2024.

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of September 2024 is no later than December 20, 2024.

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of the second quarter of 2024 is no later than December 31, 2024.

The deadline for submitting value-added vtv5 trực tiếp bóng đá hôm nay for the vtv5 trực tiếp bóng đá hôm nay period of the third quarter of 2024 is no later than December 31, 2024.

*Note: Nghị định 64/2024/NĐ-CPis effective until December 31, 2024.