Is it mandatory to include vtv2 trực tiếp bóng đá hôm nay buyer's address on vtv2 trực tiếp bóng đá hôm nay invoice when selling goods to foreign customers in Vietnam?

Is it mandatory to include vtv2 trực tiếp bóng đá hôm nay buyer's address on vtv2 trực tiếp bóng đá hôm nay invoice when selling goods to foreign customers in Vietnam?

Pursuant to Clause 5 Article 10 of vtv2 trực tiếp bóng đá hôm nay Decree 123/2020/ND-CP stipulating cases of issuance of invoices when selling goods to foreign customers in Vietnam:

Contents of invoices

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5. vtv2 trực tiếp bóng đá hôm nay buyer’s name, address and TIN

a) If vtv2 trực tiếp bóng đá hôm nay buyer is a business establishment that has a TIN, vtv2 trực tiếp bóng đá hôm nay buyer’s name, address and TIN shall be written on vtv2 trực tiếp bóng đá hôm nay invoice shall be same as those written on vtv2 trực tiếp bóng đá hôm nay certificate of enterprise registration, certificate of branch registration, certificate of household business registration, taxpayer registration certificate, TIN notification, investment registration certificate, or certificate of cooperative registration.

If vtv2 trực tiếp bóng đá hôm nay buyer’s name or address is too long, vtv2 trực tiếp bóng đá hôm nay seller may shorten some common nouns (such as P instead of “Phường” (ward), Q instead of “Quận” (district), TP instead of “Thành Phố” (city), TNHH instead of “Trách nhiệm Hữu hạn" (limited liability), KCN instead of “khu công nghiệp” (industrial park), SX instead of “sản xuất” (manufacturing/ production), CN instead of “Chi nhánh” (branch), etc.) as long as vtv2 trực tiếp bóng đá hôm nay house number, names of vtv2 trực tiếp bóng đá hôm nay street, ward, district, city, name of vtv2 trực tiếp bóng đá hôm nay company are written and conformable with business registration or tax registration of vtv2 trực tiếp bóng đá hôm nay company.

b) If vtv2 trực tiếp bóng đá hôm nay buyer does not have a TIN, vtv2 trực tiếp bóng đá hôm nay invoice will not have vtv2 trực tiếp bóng đá hôm nay buyer's TIN. In case of sale of special goods/services to an individual mentioned in Clause 14 of this Article, vtv2 trực tiếp bóng đá hôm nay buyer’s name and address are not mandatory on vtv2 trực tiếp bóng đá hôm nay invoice.In case of sale of goods/services to a foreigner in Vietnam, vtv2 trực tiếp bóng đá hôm nay buyer’s information and address may be replaced with information in his/her passport or travel document and his/her nationality.

As regulations above, in case of sale of goods/services to a foreigner in Vietnam, vtv2 trực tiếp bóng đá hôm nay buyer’s information and address may be replaced with information in his/her passport or travel document and his/her nationality.

Is it mandatory to include vtv2 trực tiếp bóng đá hôm nay buyer's address on vtv2 trực tiếp bóng đá hôm nay invoice when selling goods to foreign customers in Vietnam? - image from internet

What are unnecessary contents of e-invoices separately issued by tax authorities in Vietnam?

Pursuant to Clause 14 Article 10 of vtv2 trực tiếp bóng đá hôm nay Decree 123/2020/ND-CP stipulating e-invoices in vtv2 trực tiếp bóng đá hôm nay form of stamps, tickets or cards:

Contents of invoices

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14. Exceptions:

a) An electronic invoice does not necessarily have vtv2 trực tiếp bóng đá hôm nay buyer’s electronic signature, even if goods/services are sold overseas. In case vtv2 trực tiếp bóng đá hôm nay buyer is a business establishment and both vtv2 trực tiếp bóng đá hôm nay buyer and vtv2 trực tiếp bóng đá hôm nay seller agrees to use digital or electronic signatures on vtv2 trực tiếp bóng đá hôm nay e-invoice issued by vtv2 trực tiếp bóng đá hôm nay seller, vtv2 trực tiếp bóng đá hôm nay invoice shall bear vtv2 trực tiếp bóng đá hôm nay buyer’s and vtv2 trực tiếp bóng đá hôm nay seller’s digital or electronic signatures as agreed.

b) E-invoices separately issued by tax authorities do not necessarily bear vtv2 trực tiếp bóng đá hôm nay buyer’s and vtv2 trực tiếp bóng đá hôm nay seller’s digital signatures.

c) vtv2 trực tiếp bóng đá hôm nay e-invoice issued by a supermarket or shopping mall to a non-business buyer does not necessarily bear vtv2 trực tiếp bóng đá hôm nay buyer’s name, address and TIN.

E-invoices for sale of oil and gas to non-business individuals do not necessarily bear vtv2 trực tiếp bóng đá hôm nay name, form number, reference number, and number of vtv2 trực tiếp bóng đá hôm nay invoice; vtv2 trực tiếp bóng đá hôm nay buyer’s name, address, TIN, electronic signature; vtv2 trực tiếp bóng đá hôm nay seller’s digital or electronic signature; VAT rate.

d) E-invoices in vtv2 trực tiếp bóng đá hôm nay form of stamps, tickets or cards do not necessarily contain vtv2 trực tiếp bóng đá hôm nay seller’s digital signature (except for those authenticated by tax authorities), vtv2 trực tiếp bóng đá hôm nay buyer’s information (name, address and TIN), VAT rate and VAT amount. Pre-priced electronic stamps, tickets and cards do not necessarily contain vtv2 trực tiếp bóng đá hôm nay unit, quantity and unit price.

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As regulations above, e-invoices separately issued by tax authorities do not necessarily bear following contents:

- vtv2 trực tiếp bóng đá hôm nay buyer’s digital signatures

- vtv2 trực tiếp bóng đá hôm nay seller’s digital signatures

If an enterprise's operation is suspended, is vtv2 trực tiếp bóng đá hôm nay enterprise required to suspend its use of e-invoices in Vietnam?

Pursuant to Article 16 of vtv2 trực tiếp bóng đá hôm nay Decree 123/2020/ND-CP, enterprises shall suspend their use of e-invoices in vtv2 trực tiếp bóng đá hôm nay following cases:

Suspension of use of e-invoices

1. Enterprises, business entities, other organizations, household or individual businesses shall suspend their use of authenticated and unauthenticated e-invoices in vtv2 trực tiếp bóng đá hôm nay following cases:

a) An enterprise, business entity, other organization, household business or individual business has its TIN invalidated;

b) An enterprise, business entity, other organization, household business or individual business does not operate at vtv2 trực tiếp bóng đá hôm nay registered location as verified and announced by vtv2 trực tiếp bóng đá hôm nay tax authority;

c) An enterprise, business entity, other organization, household business or individual business has sent a notification of business suspension to a competent authority;

d) An enterprise, business entity, other organization, household business or individual business is banned from using e-invoices by vtv2 trực tiếp bóng đá hôm nay tax authority for vtv2 trực tiếp bóng đá hôm nay purpose of enforcement of payment of tax debts;

dd) E-invoices are used to sell smuggled goods, banned goods, counterfeits, goods violating intellectual property rights as detected and informed by competent authorities;

e) E-invoices are used for short selling of goods or services for fraudulent purposes as detected and informed by competent authorities;

g) A business registration authority or competent authority requests an enterprise to suspend operation in a conditional business line after finding that this enterprise does not fully satisfy vtv2 trực tiếp bóng đá hôm nay business conditions prescribed by law.

If vtv2 trực tiếp bóng đá hôm nay tax authority, through inspection, discovers that vtv2 trực tiếp bóng đá hôm nay enterprise is established for vtv2 trực tiếp bóng đá hôm nay purpose of trade and use of illegal e-invoices or illegal use of e-invoices for tax evasion purposes, vtv2 trực tiếp bóng đá hôm nay enterprise shall face administrative penalties and be suspended from use of e-invoices according to vtv2 trực tiếp bóng đá hôm nay decision issued by vtv2 trực tiếp bóng đá hôm nay tax authority.

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If an enterprise's operation in Vietnam is suspended, that enterprise is required to suspend its use of e-invoices in Vietnam.

Best regards!