Vietnam: Instructions for making invoices with 2% VAT reduction trực tiếp bóng đá hôm nay 2022 in 2023

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On May 29, 2023, the General Department trực tiếp bóng đá hôm nay Taxation hasOfficial Dispatch 2121/TCT-CSsent to the Department trực tiếp bóng đá hôm nay Taxations trực tiếp bóng đá hôm nay provinces and centrally-run cities and the Large Enterprise Department trực tiếp bóng đá hôm nay Taxation on making invoices to implement Decree 15/2022/ND-CP.

Official dispatch 2121/TCT-CS: Tải về

The General Department trực tiếp bóng đá hôm nay Taxation received some problems from the Department trực tiếp bóng đá hôm nay Taxation related to invoicing when implementingDecree No. 15/2022/ND-CP. Regarding these matters, the General Department trực tiếp bóng đá hôm nay Taxation has the following opinions:

1. Regarding the time trực tiếp bóng đá hôm nay making specific invoices in Vietnam

On March 23, 2022, the Ministry trực tiếp bóng đá hôm nay Finance issuedOfficial Dispatch 2688/BTC-TCTguiding the Department trực tiếp bóng đá hôm nay Taxations trực tiếp bóng đá hôm nay provinces and cities on VAT inDecree No. 15/2022/ND-CP,
including instructions on when to invoice.

On September 22, 2022, the General Department trực tiếp bóng đá hôm nay Taxation issuedOfficial Dispatch 3522/TCT-CS, replying to the Ho Chi Minh City Department trực tiếp bóng đá hôm nay Taxation and sending it to the Department trực tiếp bóng đá hôm nay Taxations trực tiếp bóng đá hôm nay provinces and cities, including instructions on VAT reduction for specific invoice times.

It is recommended that the Department trực tiếp bóng đá hôm nay Taxations trực tiếp bóng đá hôm nay provinces and centrally run cities study the content and guide their units to implement it according to the guiding dispatch trực tiếp bóng đá hôm nay the Ministry trực tiếp bóng đá hôm nay Finance and the General Department trực tiếp bóng đá hôm nay Taxation mentioned above.

Thus, following Official Dispatch 2688/BTC-TCT andOfficial Dispatch 2688/BTC-TCT, invoices issued from February 1, 2022, to December 31, 2022, record a tax rate trực tiếp bóng đá hôm nay 8%.

2. Invoicing in some cases in Vietnam

In case trực tiếp bóng đá hôm nay re-invoicing in 2023 due to errors in 2022:

In cases where goods and services are subject to a 2% VAT reduction in 2022 according toDecree No. 15/2022/ND-CP, after December 31, 2022, errors are discovered and must be invoiced for adjustment or replacement. position:

- If it does not affect the goods price and VAT payable or adjust the taxable price, the adjusted or replaced invoice will apply the 8% VAT rate;

- If an error in the quantity trực tiếp bóng đá hôm nay goods leads to an error in the amount trực tiếp bóng đá hôm nay goods and VAT, the adjusted or replacement invoice will apply the VAT rate prescribed at the time trực tiếp bóng đá hôm nay making the adjusted or replacement invoice (10% ).

In case trực tiếp bóng đá hôm nay a re-invoice due to the buyer returning goods:

In case the goods were purchased before January 1, 2023, with a tax rate trực tiếp bóng đá hôm nay 8%, and after December 31, 2022, the buyer returns the goods due to incorrect specifications and quality, the seller will issue a return invoice for the goods. To reduce or replace the invoice with the 8% VAT rate, the seller and buyer must have an agreement clearly stating the returned goods.

In the case trực tiếp bóng đá hôm nay making an invoice recording a trade discount for goods sold in 2022:

In the event that a business establishment applies a commercial discount to customers
and for commercial discounts on goods eligible for VAT reduction with a tax rate trực tiếp bóng đá hôm nay 8% sold in 2022, but from January 1, 2023, invoices showing the content trực tiếp bóng đá hôm nay commercial discounts are issued:

- In the event that the discount amount is made on the last purchase or in the next period after December 31, 2022, the discount amount trực tiếp bóng đá hôm nay the sold goods is calculated and adjusted according to the content trực tiếp bóng đá hôm nay the taxable price and the implemented tax rate. according to current law at the time trực tiếp bóng đá hôm nay invoice (10%).

- If the discount amount is established at the end trực tiếp bóng đá hôm nay the discount program (period) after December 31, 2022, the seller will issue an adjustment invoice and apply the 8% VAT rate at the time trực tiếp bóng đá hôm nay sale.

In case trực tiếp bóng đá hôm nay sales in 2022 but invoiced in 2023:

- In case trực tiếp bóng đá hôm nay revenue arising from February 1, 2022, to December 31, 2022, trực tiếp bóng đá hôm nay a business establishment selling goods or providing services (subject to VAT reduction according toDecree No. 15/2022/ND-CP) and construction and installation activities have a time trực tiếp bóng đá hôm nay acceptance and handover trực tiếp bóng đá hôm nay the project, project items, and completed construction and installation volume, regardless trực tiếp bóng đá hôm nay whether money has been collected or not, but after December 31, 2022, to invoice revenue, then:

+ In the case trực tiếp bóng đá hôm nay making an invoice at the wrong time, the 8% VAT rate is applied;

+ Handled administrative violations for making invoices at the wrong time.

Key word: tax | invoice | reduction | in Vietnam | Vietnam |

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