Consolidated document 11/VBHN-BTC in 2018 guiding the implementation of Decree 51/2010/ND-CP and 04/2014/ND-CP on invoices for selling goods and providing services

CIRCULARS

INSTRUCTIONS ON IMPLEMENTATION OF DECREE No. 51/2010/ND-CP DATE OF MAY 14, 5 AND DECREE DEC No. 2010/04/ND-CP Dated JANUARY 2014, 17 PROVISIONS ON INVOICES FOR SALE OF GOODS, SUPPLY SERVICE APPLICATION

Circular No. 39/2014/TT-BTC dated March 31, 3 of the Ministry of Finance guiding the implementation of Decree No. 2014/51/ND-CP dated May 2010, 14 and Decree No. 5/2010/ND- The Government's CP dated January 04, 2014 stipulates invoices for selling goods and providing services, effective from June 17, 01, as amended and supplemented by:

1. Circular No. 119/2014/TT-BTC dated August 25, 8 of the Ministry of Finance amending and supplementing a number of articles of Circular No. 2014/156/TT-BTC dated November 2013, 06, Circular No. 11/2013/TT-BTC dated August 111, 2013, Circular No. 15/8/TT-BTC dated December 2013, 219, Circular No. 2013/31/TT-BTC dated January 12, 2013, Notice Circular No. 08/2013/TT-BTC dated June 10, 01, Circular No. 2013/85/TT-BTC dated March 2011, 17 and Circular No. 6/2011/TT-BTC dated June 39, 2014 of Ministry of Finance to reform and simplify tax administrative procedures, effective from September 31, 3.

2. Circular No. 26/2015/TT-BTC dated February 27, 02 of the Ministry of Finance guiding on value-added tax and tax management in Decree No. 2015/12/ND-CP dated February 2015, 12 of the Government detailing the implementation of the Law amending and supplementing a number of articles of the Law on Taxation and amending and supplementing a number of articles of the Decrees on taxation and amending and supplementing a number of articles of the Circular No. Circular No. 02/2015/TT-BTC dated March 39, 2014 of the Ministry of Finance on invoices for selling goods and providing services, effective from January 31, 3.

3. Circular No. 37/2017/TT-BTC dated April 27, 4 of the Ministry of Finance amending and supplementing Circular No. 2017/39/TT-BTC dated March 2014, 31 of the Ministry of Finance, Circular No. 3/2014/TT-BTC dated February 26, 2015 of the Ministry of Finance, effective from June 27, 02.

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 11 and the Law amending and supplementing a number of articles of the Law on Tax Administration No. 2006/21/QH2012 dated November 13, 20;

Pursuant to the Accounting Law No. 03 / 2003 / QH11 dated 17 tháng 6 năm 2003;

Pursuant to the Law on Value-Added Tax No. 13/2008/QH12 dated June 03, 6 and the Law amending and supplementing a number of articles of the Law on Value-Added Tax No. 2008/31/QH2013 dated June 13, 19;

Pursuant to the Law on Electronic Transactions No. 51/2005/QH11 dated November 29, 11;

Pursuant to the Government's Decree No. 51/2010/ND-CP dated May 14, 5 stipulating invoices for selling goods and providing services; Decree No. 2010/04/ND-CP dated January 2014, 17 amending and supplementing a number of articles of the Government's Decree No. 01/2014/ND-CP dated May 51, 2010;

Pursuant to the Decree No. 215 / 2013 / ND-CP dated 23 / 12 / 2013 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation,

The Minister of Finance guides the implementation of invoices for selling goods and providing services as follows:

Chapter I

GENERAL GUIDANCE #

Article 1. Scope

This Circular guides the printing, issuance and use of invoices for selling goods and providing services (hereinafter referred to as invoices); tasks and powers of tax administration agencies at all levels and agencies and organizations related to the printing, issuance, management and use of invoices; rights, obligations and responsibilities of agencies, organizations and individuals in printing, issuing and using invoices; Check and inspect invoices.

Article 2. Subject of application

1. Goods sellers or service providers, including:

a) Vietnamese organizations, households and individuals doing business in selling goods and providing services in Vietnam or selling them abroad;

b) Foreign organizations and individuals doing business in selling goods and providing services in Vietnam or producing and doing business in Vietnam and selling goods abroad;

c) Vietnamese organizations, households and individuals or foreign organizations and individuals that do not do business but sell goods and provide services in Vietnam.

2. Organizations that print invoices, organizations that provide self-printing software, and intermediary organizations that provide e-invoice solutions.

3. Organizations and individuals that purchase goods and services.

4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices.

Article 3. Type and form of invoices

1. Invoice is a document made by a seller, recording information on sale of goods or provision of services in accordance with law.

2. Types of invoices:

a) Value-added invoices (form No. 3.1 of Appendix 3 and Form No. 5.1 of Appendix 5 issued together with this Circular) are invoices for organizations that declare and calculate value-added tax according to the method of VAT declaration and calculation. deductions in the following activities:

- Selling goods and providing services in the country;

– International transportation activities;

- Export into the non-tariff zone and the cases are considered as exports;

b) Sales invoices are used for the following subjects:

– Organizations and individuals declare and calculate value-added tax by the direct method when selling goods and services in the domestic market, exporting into the free trade zone and other cases considered to be exported (form No. 3.2, Appendix). Appendix 3 and form No. 5.2 Appendix 5 issued together with this Circular).

- Organizations and individuals in the free trade zone when selling goods or providing services to the inland and when selling goods and providing services between organizations and individuals in the free trade zone, on goods and services. The application clearly states "For organizations and individuals in the non-tariff zone" (form No. 5.3 Appendix 5 issued together with this Circular).

For example:

– Enterprise A is an enterprise that declares value-added tax by the deduction method and has both domestic sales and export activities. Enterprise A uses value-added invoices for domestic sales and No need to issue a VAT invoice for export activities abroad.

- Enterprise B is an enterprise that declares value-added tax by the deduction method and has both domestic sales activities and sales activities to organizations and individuals in the non-tariff zone. Enterprise B uses VAT invoices for domestic sales activities and sales activities in non-tariff zones.

– Enterprise C is an export processing enterprise that sells goods inland and sells goods abroad (outside the territory of Vietnam), then use the sales invoice when selling inland, clearly stating “For organizations” on the invoice. organizations and individuals in non-tariff zones”; when selling goods abroad (outside the territory of Vietnam), enterprise C does not need to issue a sales invoice.

– Enterprise D is an enterprise that declares value-added tax by the direct method, when selling goods and services in the country, to a non-tariff zone, enterprise D uses a sales invoice. When exporting goods to foreign countries, enterprise D does not need to issue a sales invoice.

c) Other invoices include: stamps; ticket; card; insurance receipts…

d) Air freight receipts; receipts of international freight charges; vouchers for collection of banking service fees..., the form and content are prepared in accordance with international practices and relevant laws.

3. Invoice form.

Invoices are presented in the following forms:

a) Self-printed invoices are invoices printed by business organizations themselves on computer equipment, cash registers or other machines when selling goods or providing services;

b) E-invoice is a collection of electronic data messages about the sale of goods and provision of services, which are created, made, sent, received, stored and managed in accordance with the Law on Electronic Transactions. and guiding documents;

c) Order-printed invoice means an invoice that is ordered by organizations to print according to the form to be used for the sale of goods and services, or by the tax authority to print according to the form to issue or sell to other organizations. households and individuals.

4. Documents to be printed, issued, used and managed such as invoices include the warehouse receipt cum internal transportation, the delivery note sent to the agent for sale (forms 5.4 and 5.5, Appendix 5 enclosed herewith). This circular).

Article 4. Contents of issued invoices

1. Compulsory contents on an invoiced invoice must be shown on the same side of the paper.

a) Name of the invoice type.

The name of the invoice type is shown on each invoice. For example: VALUE INVOICE, SALE INVOICE…

In case an invoice is still used as a specific document for accounting or sales, another name may be added, but it must be written after the name of the invoice type with a smaller font size or in parentheses. . For example: VALUE INVOICE – WARRANTY COLLECTION, VALUE INVOICE (WARRANTY COLLECTION), VALUE INVOICE – COLLECTION COLLECTION, VALUE BILLING (MONTH)…

b) Invoice model number and invoice symbol.

Invoice model number symbol is the information that represents the name of the invoice type, the contact number, the sample order number in an invoice type (one type of invoice can have many templates).

The invoice symbol is a sign that distinguishes the invoice by the Vietnamese alphabet and the last two digits of the year.

For ordered invoices, the last 02 digits of the year are the year of printing the ordered invoices. For self-printed invoices, the last 02 digits are the year of starting to use the invoice stated on the issuance notice or the year the invoice is printed.

For example: Enterprise X announces the issuance of self-printed invoices on June 07, 6 with the number of invoices being 2014 numbers, from number 500 to the end of number 201. By the end of 700, enterprise X has not used them all. 2014 invoice numbers issued notice. In 500, enterprise X is allowed to continue using until the end of the 2015 invoice numbers mentioned above.

In case enterprise X does not want to continue using the issued invoice number but has not yet used it, it shall cancel the unused invoice number and issue a notice of new invoice issuance as prescribed.

c) Name of the invoice.

Inter-invoices are sheets within the same invoice number. Each invoice number must have 2 or more copies and not more than 9 copies, in which:

+ Link 1: Save.

+ Contact 2: Delivered to the buyer.

The 3rd conjunction onwards are named after the specific use specified by the invoice creator. Particularly, invoices issued by the tax authority must have 3 copies, of which the 3 copies are continuous at the tax office.

For assets subject to registration of ownership and use rights with a competent authority, organizations and individuals trading in all types of properties must register their ownership and use rights with the competent authority. Create and issue invoices with 3 or more copies, in which, 2 copies are given to the buyer: the 2nd copy is "delivered to the buyer" and the other is used to register ownership and use rights in accordance with the law. the law.

In case an organization or individual trading in all kinds of assets must register their ownership and use rights, only creating 2 copies of invoices, the organization or individual purchasing the property must register the ownership and use rights. (cars, motorbikes...) with the competent authority, the second copy of the invoice must be kept at the property registration management agency (for example, the police office, etc.) to use the following documents for accounting purposes. accounting, declaration, tax deduction, finalization of state budget capital according to regulations: 2 invoices (photocopies certified by the seller), payment documents as prescribed, registration receipts ( copy 2, photocopy) relating to the property subject to registration.

d) Invoice serial number.

The ordinal number of an invoice is the ordinal number according to the sequence of natural numbers in the invoice symbol, consisting of 7 digits in an invoice symbol.

dd) Name, address, tax identification number of the seller;

e) Name, address, tax identification number of the buyer;

g) Name of goods or services; unit; quantity; unit prices of goods and services; into money in numbers and words. In case the business organization uses accounting software according to the software system of the parent company which is a multinational corporation, the unit criteria shall be used in English according to the software system of the Group.

h) Buyer and seller sign and clearly write full name, seal of seller (if any) and date, month and year of invoice.

i) Name of organization receiving invoice printing.

On order-printed invoices, the name and tax identification number of the invoice-printing organization must be shown, including the case where the printing-receiving organization self-prints the ordered invoices.

k) Invoices are presented in Vietnamese. In case it is necessary to write more foreign words, the foreign words shall be placed on the right side in parentheses ( ) or placed directly below the Vietnamese line and be smaller in size than the Vietnamese word.

Digits written on invoices are natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, 9; Selected seller: after the digit thousands, million, billion, trillion, million billion, billion billion must put a dot (.), if there is a digit after the unit digit, put a comma (,) after the unit digit, or use a natural number separator of a comma (,) after the digit thousand, million, billion, trillion, million billion, billion billion, and use a period (.) after the digit. units in accounting vouchers;

The total payment line on the invoice must be written in words. In case the word on the invoice is unsigned Vietnamese, the unsigned letters on the invoice must ensure that it does not lead to misunderstanding of the content of the invoice.

Each invoice template used by an organization or individual must have the same size (except for self-printed invoices on cash registers printed from roll paper, the length of which is not necessarily fixed, the length of the invoice depends on to the length of the sales portfolio).

2. Contents not required on the invoice already made.

a) In addition to the mandatory content as guided in Clause 1 of this Article, the business organization may create other information in service of business activities, including creating logos, decorative images or advertising. .

b) Additional information must be consistent with current law, not obscure or obscure the required contents on the invoice.

3. In some cases, invoices do not necessarily have all the required contents:

a) A business organization selling goods and services may create, issue and use invoices without necessarily having the signature of the buyer or the seal of the seller in the following cases: electricity bills; water bill; telecommunications service bill; banking service invoices that satisfy the conditions for self-printing as guided in this Circular.

In the case of a service business, on the bill, it is not necessary to have a "unit of calculation" criteria.

b) The following cases are not required to have all the mandatory contents, except the case where the buyer is an accounting unit that requires the seller to issue an invoice with all the contents guided in Clause 1 of this Article. this:

Self-printed invoices of supermarkets and trade centers established under the law do not necessarily have the name, address, tax identification number, signature of the buyer, and the seal of the seller. .

- For stamps and tickets: On stamps and tickets with pre-printed face value, it is not necessary to have the seller's signature or seal; Name, address, tax code, signature of buyer.

- For enterprises using invoices in large quantities, complying with tax laws well, based on business operation characteristics, sales organization methods, invoice making methods of the enterprise and on the basis of proposals. At the request of the enterprise, the Tax Department considers and issues a document guiding the invoice, which does not necessarily have the criterion "seal of the seller".

- Other cases under the guidance of the Ministry of Finance.

Chapter II

CREATION AND ISSUANCE OF INVOICES #

Article 5. Principles of creating invoices

1. Invoice creation is the activity of making invoice templates to use for the purpose of selling goods and providing services by a business organization expressed in the forms of invoices guided in Clause 3, Article 3 of this Circular. .

2. Organizations can simultaneously create many different forms of invoices (self-printed invoices, ordered invoices, electronic invoices) according to the provisions of Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP and this Circular.

a) Newly established or operating organizations and enterprises may create self-printed invoices if they fall into the cases guided at Point a, Clause 1, Article 6 of this Circular.

b) Business organizations may create self-printed invoices if they satisfy the conditions guided at Point b, Clause 1, Article 6 of this Circular.

c) Business organizations specified at Points a and b of this Clause but do not print invoices themselves may create ordered invoices according to the instructions in Article 8 of this Circular.

d) Organizations paying value-added tax by the tax credit method that do not belong to the subjects specified at Points a and b of this Clause and are not subject to the purchase of invoices from tax authorities may create ordered invoices in the direction of: referred to in Article 8 of this Circular.

dd) Organizations that are not enterprises but have business activities (including cooperatives, foreign contractors, project management boards); business households and individuals; Other organizations and enterprises are not allowed to print or order printed invoices for purchase of ordered invoices from tax authorities according to the guidance in Article 11 of this Circular.

e) Public non-business units that have production and business activities as prescribed by law and satisfy the conditions for self-printing instructions in Clause 1, Article 6 but fail to print invoices themselves, may create ordered invoices. or buy pre-printed invoices from tax authorities.

g) The organization is not an enterprise; Households and individuals that do not do business but have activities of selling goods or providing services need invoices to deliver to customers, which are issued single invoices by tax authorities.

3. Organizations when creating invoices must not create the same invoice number in the same symbol.

4. The quality of paper and ink written or printed on invoices must ensure the storage time as prescribed by law on accounting.

Article 6. Create self-printed invoices

1. Objects to create self-printed invoices

a) Enterprises and non-business units that are allowed to create self-printed invoices since they have their tax identification numbers include:

- Enterprises established according to the provisions of law in industrial parks, economic zones, export processing zones, high-tech zones.

- Public non-business units having production and business according to the provisions of law.

– Enterprises, banks with charter capital of 15 billion VND or more calculated according to the amount of capital actually contributed up to the time of invoice issuance notice, including branches and affiliated units of different provinces and cities with The head office has to declare and pay VAT.

For example: VT Telecommunications Group, headquartered in Hanoi, has a charter capital of over 15 billion VND actually contributed up to the time of invoice issuance. If the Group has created self-printed invoices, branches and units affiliated to the Group located in different provinces and cities with the Group that declare and pay VAT in provinces and cities can also create self-printed invoices.

b) Enterprises newly established from the effective date of this Circular with charter capital of less than 15 billion VND are manufacturing and service enterprises that have invested in purchasing fixed assets, machinery and equipment. with a value of VND 1 billion or more written on the invoice for purchase of fixed assets, machinery and equipment at the time of the invoice issuance notice, they may print their own invoices to use for the sale of goods, provision of services. service if the following conditions are met:

- Has been granted a tax code;

- Having revenue from selling goods and services;

- Having a system of equipment (computers, printers, cash registers) to ensure printing and invoicing when selling goods and providing services;

– Being an accounting unit according to the provisions of the Law on Accounting and having self-printing invoice software to ensure that monthly data from the self-printing software must be transferred to accounting books for revenue accounting and accounting. declared on the VAT return sent to the tax authority.

– Has not been sanctioned for tax violations or has been sanctioned and has served penalties for tax violations but the total fines for tax violations is less than fifty (50) million dong within three hundred and sixty-five (365) consecutive days from the date of notice of the first self-printed invoice issuance and earlier.

- Having a written request for the use of self-printed invoices (Form 3.14 of Appendix 3 issued together with this Circular) and certified by the tax authority directly managing the tax authorities. Within 02 working days after receiving the enterprise's written request, the tax authority directly managing it must give opinions on the conditions for using self-printed invoices of the enterprise (Form 3.15, Appendix 3). promulgated together with this Circular).

If after 02 working days, the direct tax administration agency has no written opinion, the enterprise may use self-printed invoices. The head of the tax office must be responsible for not giving a written reply to the enterprise.

c) Before creating invoices, the organizations mentioned at Points a and b of this Clause must issue a decision to apply self-printed invoices and take responsibility for this decision.

The decision to apply self-printed invoices includes the following main contents:

– Name of device system (computer, printer, application software) used to print invoices;

– The technical department or the name of the service provider who is technically responsible for printing invoices;

– Responsibilities of each division related to the creation, preparation, rotation and storage of self-printed invoice data within the organization;

- Samples of self-printed invoices together with the purpose of use of each type must have criteria so that when making, they must fully ensure the contents guided in Clause 1, Article 4 of this Circular.

2. Organizations are allowed to create self-printed invoices using the self-printing invoice program from computer equipment, cash registers or other machines, ensuring the following principles:

– The numbering on the invoice is done automatically. Each copy of an invoice number is printed only once, if printed from the second time onwards, it must be shown as a copy.

– Application software to print invoices must ensure security requirements by decentralizing users, who are not authorized to use, not to interfere with changing data on the application.

3. Conditions and responsibilities of organizations providing invoice printing software.

a) Conditions

An organization providing self-printing invoice software must be an enterprise with a business registration certificate (certificate of business registration), including the profession of computer programming or software publishing, except for organizations self-supply invoice printing software for their own use.

b) Responsibility

– Ensure that the invoice printing software provides a unit that complies with the regulations on self-printing invoices; Do not print fake invoices that match the templates in the software provided to the business

- Make a report on the provision of self-printing invoice software to the tax authority directly managing it. The content of the report shows: name, tax identification number, and address of the organization using the invoice printing software (form No. 3.7, Appendix 3 issued together with this Circular).

Reports on the provision of self-invoicing software shall be prepared and sent to the tax authority directly managing quarterly. The report on the provision of self-printing software for the first quarter shall be submitted no later than April 30; The second quarter shall be submitted no later than July 4, the third quarter no later than October 30 and the fourth quarter no later than January 7 of the following year.

In case the self-printing software supplier stops supplying the self-printing software, the last invoice printing reporting period starts from the beginning of the last reporting period to the time the self-printing software supplier stops providing the self-printing software. For an application to discontinue the supply of self-printing software, the deadline for submitting a report on the provision of self-printing software is the 20th day of the following month of the month in which the self-printing software is discontinued.

In case an organization providing self-printing invoice software has just started providing invoice-printing software or has provided invoice-printing software after stopping its operation of providing self-printing invoice software. then the reporting time shall be from the date of commencement or resumption of the provision of self-invoicing software to the end of the quarter, depending on the time of commencement or commencement of the provision of self-printing invoice software.

In case the self-invoice printing software supplier is an overseas organization or the enterprise creates its own invoice printing software for use, it is not required to report on the supply of invoice self-printing software.

The tax authority receives the report and uploads the data on the website of the General Department of Taxation within 03 (three) working days from the date of receipt of the report.

4. For enterprises with high tax risks under the guidance in Clause 2, Article 11 of this Circular and do not purchase ordered invoices from tax authorities, enterprises may use self-printed invoices in the following form: Enterprises go to the website of the tax authority (General Department of Taxation or Department of Taxation) and use the tax agency's invoice printing software to issue invoices when selling goods or providing services, ensuring basic Tax authorities can control all data of self-printed invoices of enterprises.

Article 7. Creation of electronic invoices

1. E-invoices are created, made and processed on the computer system of organizations that have been granted tax codes when selling goods and services and stored on the computers of the parties in accordance with law. electronic transaction law.

2. E-invoices are used in accordance with the law on electronic transactions.

3. The management and use of e-invoices shall comply with the Circular guiding the creation, issuance and use of e-invoices for the sale of goods and provision of services by the Ministry of Finance.

4. Taxpayers (including organizations and individuals) doing business with high tax risks shall issue an electronic invoice and send the information on the invoice electronically to the tax authority to receive the tax code. Verify invoices from tax authorities. Cases in which electronic invoices must be used with authentication codes of tax authorities must comply with separate instructions of the Ministry of Finance.

Article 8. Create order-printed invoices

1. Objects to create printed invoices:

a) Newly established business organizations eligible to print their own invoices under the guidance in Article 6 of this Circular, if they do not use self-printed invoices, may create ordered invoices to use for sales activities. goods, and provide services.

b) Business organizations and enterprises that are not eligible to purchase invoices from tax authorities guided in Articles 11 and 12 of this Circular may create custom-printed invoices to use for goods sale, supply and purchase activities. service.

Before ordering the printing of invoices for the first time, business organizations and enterprises must send to the tax authority directly managing the request for the use of printed invoices (Form 3.14 of Appendix 3 issued together with this Circular).

Within 02 working days after receiving the request of the organization or enterprise, the tax authority directly managing it must issue a notice on the use of printed invoices (Form 3.15, Appendix 3 enclosed herewith). according to this Circular).

If after 02 working days, the direct tax administration agency has no written opinion, the enterprise may use ordered invoices. The head of the tax office must be responsible for not giving a written reply to the enterprise.

c) The Tax Department creates ordered invoices for sale and issues them to the subjects guided in Articles 11, 12 and 13 of this Circular.

2. Invoices ordered to be printed out in the form of pre-printed templates must have criteria to ensure that when making invoices, they contain all mandatory contents as guided in Clause 1, Article 4 of this Circular.

The object to which the order-printed invoice is created decides on its own the form of the order-printed invoice.

Business organizations that order invoices must have their names and tax identification numbers pre-printed in the "name and tax code" of the invoice.

In case the business organization orders to print invoices for its affiliated units, the name of the business organization must be pre-printed on the upper left of the invoice. The affiliated units shall stamp or write their names, tax identification numbers and addresses in the "name, tax code, and address of the seller" for use.

For invoices printed by the Tax Department, the name of the Tax Department is pre-printed on the top left of the invoice.

3. Print order invoices

a) Order-printed invoices are printed under a contract between a business organization or the Tax Department and an invoice-printing organization that meets the conditions specified at Point a, Clause 4 of this Article.

b) The invoice printing contract shall be made in writing in accordance with the provisions of the Civil Law. The contract specifies the type of invoice, the symbol of the invoice model number, the invoice symbol, the quantity and the order number of the ordered invoice (the starting number and the ending order number), enclosed with the sample invoice. , the notice of the tax authority on the change to using printed invoices of the enterprise.

c) In case the invoice printing organization prints its own invoices to use for the purpose of selling goods or providing services, there must be a decision on invoice printing from the head of the unit. The decision to print must ensure the specified contents such as invoice type, invoice model number, invoice symbol, quantity, order number of ordered invoices (starting order number and ending order number), accompanied by a sample invoice.

4. Conditions and responsibilities of the invoice printing organization

a) Conditions

The receipt printing organization must be an enterprise with a valid business registration and a license to operate in the printing industry (including printing of publications and non-publications).

In case the public non-business unit has production and business activities like an enterprise, has a license to operate in the printing industry, and has printing machinery and equipment, it may accept orders for printing invoices from organizations.

b) Responsibility

– Print invoices in accordance with the signed printing contract, not hand over all or any stage in the invoice printing process to other printing organizations to perform;

– Manage and preserve film copies, zinc plates and tools with similar features in creating ordered invoices according to the agreement with the organization that orders the invoice. In case you want to use the film and zinc plates for printing for the next time, you must seal and keep the film and zinc plates;

– Canceling invoices printed with test, incorrect, duplicate, overprinted, damaged printed invoices; film copies, zinc plates and tools with similar features in creating order-printed invoices according to agreements with organizations and individuals ordering printing;

- Liquidation of printing contracts with organizations ordering invoice printing;

- Prepare reports on receipt of invoices for direct management tax authorities. The content of the report shows: name, tax code, address of the printing organization; type, symbol of invoice, symbol of invoice model number, number of printed invoices (from number… to number) for each organization (form No. 3.7, Appendix 3 issued together with this Circular).

Reports on receipt and printing of invoices shall be made and sent to the direct managing tax agency on a quarterly basis, the report for the first quarter shall be submitted no later than April 30; The second quarter shall be submitted no later than July 4, the third quarter no later than October 30, and the fourth quarter no later than January 7 of the following year.

In case the invoice printing organization stops printing invoices, the last invoice printing reporting period starts from the beginning of the last reporting period to the time the printing receiving organization stops printing invoices, the deadline for submitting the report on receipt of invoice printing no later than the 20th day of the following month of the month in which the invoice printing operation stops.

In case the invoice printing organization has just started its production and business activities or has invoice printing activities after stopping the printing operation, the reporting time on receipt of the first invoice printing shall be counted from the date of commencement of its operation. business or resume printing activities until the end of the quarter, depending on the time of starting production and business activities or starting printing activities.

The tax authority receives the report and uploads the data on the website of the General Department of Taxation within 03 (three) working days from the date of receipt of the report.

Article 9. Issuance of invoices by business organizations

1. Before using invoices for the sale of goods and services, except for invoices purchased and issued at tax authorities, they must make and send a Notice of Invoice Issuance (form No. 3.5, Appendix 3). promulgated together with this Circular), a sample invoice to the tax authority for direct management.

2. Contents of the invoice issuance notice include: name of the invoice issuer, tax code, address, phone, types of issued invoices (name of invoice type, invoice symbol, sample symbol) invoice number, date of commencement of use, quantity of invoice issued notice (from number… to number…)), name and tax code of invoice printing enterprise (for ordered invoices), name and tax code (if any) of the organization providing self-printing invoice software (for self-printed invoices), name and tax code (if any) of the intermediary organization providing e-invoice solution (for e-invoice solutions) for electronic invoices); date of issuance of the Notice of Issuance, name and signature of the legal representative and seal of the entity.

In case banks, credit institutions and their branches, credit institutions use transaction documents cum self-printed service charge receipts, send the Invoice Issuance Notice enclosed with the sample invoice to The tax authority manages and registers the invoice number generation structure, without having to pre-register the issued quantity.

For invoice numbers that have been issued with notice of issuance but have not been used up with names and addresses printed on the invoices, when there is a change of name and address but no change in tax code and tax authorities under direct management, if the business organization still needs to use the ordered invoices, it must stamp the new name and address next to the pre-printed name and address criteria for further use and sending. notice of adjustment of information in the invoice issuance notice to the tax authority directly managing it (form 3.13 of Appendix 3 issued together with this Circular).

In case there is a change of business address leading to a change in the tax authority directly managing it, if the organization wishes to continue using the issued invoice number that has not been used up, it must submit a report on the use of the issued invoice number. use the invoice with the tax authority of the place of transfer and stamp the new address on the invoice, send a list of unused invoices (form No. 3.10, Appendix 3 issued together with this Circular) and notice of adjustment of information at the invoice issuance notice to the tax office where it is transferred (which clearly states the issued invoice number that has not been used, will continue to use). If the organization has no need to use the issued invoice numbers but have not used them all, they shall destroy the unused invoice numbers and notify the results of the invoice cancellation to the tax authorities where they are moved and follow the instructions. notify the issuance of new invoices to the tax authority of the destination.

In case there is a change in the contents already announced for issuance, the business organization must issue a new issuance notice according to the guidance in this Clause.

3. Sample invoice means a printed copy that correctly and fully meets the criteria on the copy of the invoice delivered to the buyer of the issued type, has the invoice number as a sequence of 0's and prints or stamps the word "Sample" on it. invoice sheet. Sample invoices with issuance notices for sending to tax offices and for posting at establishments using goods and services to be delivered to purchasers.

In case when the organization changes its name and address, the number of invoices still to be issued does not have a sample invoice or its affiliated branches use the same invoice form with the head office when announcing the issuance. If the invoice does not have enough sample invoices, the first 01 invoice number will be used according to the new name, address or allocated to make the sample invoice. On the invoice used as a template, cross out the pre-printed ordinal number and close the word "Sample" to make a sample invoice. Invoices used as sample invoices are not required to issue notices (do not declare in the number of issued invoices in the Invoice Issuance Notice).

4. Invoice issuance notice and sample invoice must be sent to the directly managing tax authority at least two (02) days before the business organization starts using the invoice. Invoice issuance notices, including sample invoices, must be clearly posted at establishments that use invoices to sell goods and services during the period of using invoices. guide the business organization to liquidate the printing contract when it has made a Notice of Invoice Issuance, for the contract of ordering the printing of invoices, which does not specify the time limit for liquidation of the contract (for ordered invoices) and is not subject to any penalties. punish.

In case the business organization sends the issuance notice from the second time onwards, if there is no change in the content and form of the issued invoice, it is not necessary to enclose the sample invoice.

In case an organization has affiliated units and branches that use the same invoice form of the organization but declare value added tax separately, each affiliated unit or branch must send a Notice of Issuance to the tax authority. direct management. In case an organization has affiliated units or branches that use the same invoice form of the organization but the organization declares value added tax for its affiliated units or branches, the affiliated units or branches shall Not Invoice Issuance Notice.

The General Department of Taxation is responsible for building a database of invoice information on the website of the General Department of Taxation for organizations and individuals to look up the contents of invoices. required for the organization's announced invoice.

In case when receiving the issuance notice sent by the organization, the tax authority finds that the issuance notice does not satisfy the requirements, within two (02) working days from the date of receipt Notify, the tax authority must notify the organization in writing. It is the responsibility of the organization to adjust to new release announcements.

Article 10. Issuance of invoices by the Tax Department

1. Invoices ordered by the Tax Department to be printed before being sold or issued for the first time must be issued with a notice of invoice issuance.

2. Contents of notice of invoice issuance, sample invoices must comply with the instructions in Clauses 2 and 3, Article 9 of this Circular and according to form No. 3.6, Appendix 3 issued together with this Circular.

3. Invoice issuance notices must be sent to all Tax Departments in the country within ten (10) working days from the date of making the issuance notice and before the issuance or sale. Invoice issuance notices shall be posted up at establishments affiliated to the Tax Department during the time the issuance notices are still valid in a conspicuous position when entering the tax offices.

In case the Tax Department has posted the notice of invoice issuance on the website of the General Department of Taxation, the notice of invoice issuance is not required to be sent to another Tax Department.

4. In case there is a change in the contents of the issuance notice, the Tax Department must carry out the procedures for notifying the new issuance according to the guidance in Clauses 2 and 3 of this Article.

Article 11. Buyers of invoices from tax authorities

1. Tax authorities sell invoices to the following entities:

a) Organizations that are not enterprises but have business activities (including cooperatives, foreign contractors, project management boards).

Organizations that are not enterprises but have business activities are organizations that have business activities but are not established and operate under the Enterprise Law and other specialized business laws.

b) Business households and individuals;

c) Business organizations, enterprises pay VAT by the direct method according to the percentage multiplied by revenue.

d) Enterprises are using self-printed or ordered invoices which are high tax risks;

dd) Enterprises using self-printed or ordered invoices that commit violations on invoices shall be administratively handled for acts of tax evasion or tax fraud.

Enterprises guided at Points d and dd of this Clause purchase invoices from tax authorities within 12 months. At the end of 12 months, based on the use of invoices, the enterprise's tax declaration and payment and the enterprise's request, within 5 working days, the tax authority shall send a written notice to the enterprise that change to self-create invoices for use or continue to buy invoices from tax authorities if the conditions for self-printing or ordering invoices are not satisfied (form No. 3.15, Appendix 3 issued together with this Circular).

2. Enterprises classified as high tax risk at Point d Clause 1 of this Article are enterprises with equity of less than VND 15 billion and having one of the following signs:

a) There is no legal ownership or right to use the following facilities: factory; factory; warehouse; means of transportation; shops and other facilities.

b) Enterprises doing business in the field of mining soil, stone, sand and gravel.

c) The enterprise has suspicious banking transactions in accordance with the provisions of the law on prevention and combat of money laundering.

d) Enterprises that have revenue from selling goods or providing services to other enterprises whose owners have a parent, spouse, sibling or cross-ownership relationship. accounting for over 50% of total business revenue on the CIT finalization declaration of the final year.

dd) The enterprise fails to declare tax as prescribed: Failure to submit a tax return or submit a tax return after 90 days from the date of expiration of the time limit for submitting the tax return or from the date of commencement of business operations. under the business registration license; stop doing business beyond the time limit notified of business suspension with the tax authority and the tax authority shall check and confirm that the enterprise has production and business but does not declare tax; no longer conduct business at the registered business address and fail to declare to the tax office or the tax agency inspects the place of permanent or temporary residence registration of the legal representative, the business owner Karma.

e) The legal representative of the enterprise is prosecuted for tax evasion, illegal printing, issuance, sale and purchase of invoices and receipts for state budget collection.

g) Enterprises that are using self-printed or ordered invoices have changed their business address 2 or more times within 12 months without declaring according to regulations or failing to declare and pay tax at the new place of registration. according to the law.

h) The enterprise has other abnormal signs according to tax risk assessment criteria of tax authorities.

The tax authority directly managing it shall, based on the guidance in this Clause, periodically before the 05th of each month, review and conduct a physical inspection, and make a list of enterprises with high tax risks. The Tax Department is responsible for compiling the list of enterprises with high tax risks of the Sub-department of Taxation and enterprises under the management of the Tax Department.

On the 15th of every month, the Director of the Tax Department promulgates a Decision attached to the List of enterprises with high tax risks, publicly announcing the "List of enterprises with high tax risks that purchase invoices from the tax authorities". issued by the tax authority” on the website of the General Department of Taxation, and at the same time notify the enterprise in writing.

After 15 days from the date on which the Director of the Tax Department issues the Decision and notifies the enterprise, the enterprise must stop using self-printed and ordered invoices and switch to using invoices purchased from tax authorities. Tax authorities are responsible for selling invoices to enterprises for use immediately after notifying enterprises of the cessation of use of ordered or self-printed invoices.

3. An enterprise that is using self-printed or ordered invoices and commits an invoice violation at Point dd, Clause 1 of this Article is an enterprise that intentionally or intentionally uses illegal invoices or uses illegal invoices. legalize invoices for tax evasion and tax fraud and be administratively handled for acts of tax evasion and tax fraud; enterprises are notified by relevant agencies (State Audit, Government Inspector, Public Security and relevant agencies in accordance with the law) to the tax office where the enterprise is located about the action taken. tax evasion, tax fraud.

The time when self-printed or ordered invoices are not allowed to be used is counted from the effective date of the decision on sanctioning administrative violations on tax evasion and tax fraud. When issuing a decision on sanctioning administrative violations regarding tax evasion or tax fraud, the tax authority shall specify in the sanctioning decision the time when enterprises are not allowed to use self-printed or ordered invoices but must convert to Purchase invoices from tax authorities.

4. After 30 days from the date on which the Director of the Tax Department issues a written notice to the enterprise, for enterprises guided in Clause 2 of this Article and from the date on which the decision on sanctioning of administrative violations regarding tax evasion acts , tax fraud is effective for enterprises guided in Clause 3 of this Article, enterprises shall make reports on expired invoices (form No. 3.12 of Appendix 3 issued together with this Circular). Enterprises shall destroy self-printed or ordered invoices that have expired and notify the results of invoice destruction to the tax authority directly managing them according to the instructions in Article 29 of this Circular.

Based on the report on the use of invoices by the business organization or enterprise, from the time the enterprise begins to purchase invoices from the tax authority, the tax authority directly managing the tax authority shall notify the ordered invoices. no longer valid for printed invoices that have been announced but have not been used yet when they switch to buying invoices from the tax authorities mentioned above.

Article 12. Sale of invoices printed by the Tax Department

1. Invoices ordered by the Tax Department to be printed are sold at a price guaranteed to cover costs, including: ordering price and issuance fee. The Director of the Tax Department shall decide and post the invoice selling price according to the above principles. Tax authorities at all levels are not allowed to collect any additional revenue other than the listed selling price.

The managing tax authority directly sells invoices to the subjects guided in Clause 1, Article 11 of this Circular.

2. Sell invoices at tax authorities

a) Responsibilities of organizations, households and individuals

Enterprises, organizations, households and individuals eligible to buy invoices issued by tax authorities when purchasing invoices must have an application form for purchase of invoices (form No. 3.3, Appendix 3 issued together with this Circular). this) and enclosed with the following documents:

The invoice buyer (the person named in the application or the person authorized by the enterprise, business organization, or business household owner with a power of attorney as prescribed by law) must present a valid ID card. expiry date in accordance with the law on people's identity cards.

– Organizations, households and individuals that buy invoices for the first time must have a written commitment (Form 3.16, Appendix 3 issued together with this Circular) on the production and business address consistent with the registration certificate. enterprise or investment license (practice license) or establishment decision of a competent authority.

When buying invoices, businesses, organizations, households and individuals that buy invoices issued by tax authorities must be responsible for recording or stamping: name, address, tax code on the second copy of each digitizer. invoice before taking it out of the tax office where the invoice was purchased.

b) Responsibilities of tax authorities

Tax authorities sell invoices to organizations, households and individuals doing business on a monthly basis.

The number of invoices sold to organizations, households and individuals doing business for the first time must not exceed one volume of fifty (50) numbers for each type of invoice. In case the first purchase invoice has not been used up by the end of the month, the tax authority shall, based on the time and number of used invoices, decide on the number of invoices for the next sale.

For the following purchases of invoices, based on the request for purchase of invoices in the application for purchase of invoices, the tax authority shall settle the sale of invoices to business organizations, households and individuals within a day, the number of invoices sold for business organizations, households and individuals not exceeding the number of used invoices of the previous month of purchase.

In case a business household or individual has no need to use single invoices but needs to use single invoices, the tax authority shall sell them to households and individuals that trade in single invoices (01 number) according to each time they arise. and do not collect money.

Organizations and enterprises that are eligible to purchase invoices issued by tax authorities and switch to self-create custom-printed invoices, self-printed invoices or e-invoices for use, must stop using invoices purchased from tax authorities. from the date of starting to use self-created invoices as guided in Article 21 of this Circular.

Article 13. Issuance of invoices ordered by the Tax Department

1. Tax authorities issue invoices to organizations that are not businesses, households and individuals that do not do business but have activities of selling goods or providing services that require invoices to deliver to customers.

In case organizations other than enterprises, households and individuals do not do business in selling goods and services that are not subject to value added tax or are not required to declare and pay value added tax, the Tax authorities do not issue invoices.

2. Invoices issued by tax authorities according to each number corresponding to the request of non-business organizations, households and individuals are called individual invoices.

Organizations that are not businesses, households and individuals that do not do business but have activities of selling goods and providing services need invoices to deliver to customers, and are issued single invoices by tax authorities. sell.

In case an enterprise is dissolved, goes bankrupt, has made tax finalization, has closed its tax identification number, and incurs liquidation of assets, it is necessary to have an invoice to deliver to the buyer, which is issued a single invoice by the tax authority. sales order.

Particularly for organizations and state agencies that are not subject to value-added tax by the credit method and auction their properties, in case the auction winning price is the selling price already included in the publicized value-added tax. clearly stated in the auction dossier approved by a competent authority, a value-added invoice shall be issued to deliver to the buyer.

3. Tax authorities that issue individual invoices for the sale of goods and provision of services are determined as follows:

– For organizations: The tax authority manages the locality where the organization registers its tax identification number or where the organization is headquartered or the place stated in the establishment decision.

- For non-business households and individuals: The tax authority managing the area where the tax code is issued or the place of permanent residence registration on the household registration book or people's identity card (or passport) is still valid, or The place of residence is declared by the household or individual (no need to be certified by the administration of the place of residence).

In case non-business organizations, households and individuals have real estate for rent, the tax agency managing the locality where the real estate is located shall issue a single invoice.

Organizations, households and individuals wishing to use single invoices must submit an application for issuance of single invoices (form No. 3.4, Appendix 3 issued together with this Circular). Based on the application for issuance of a single invoice and the accompanying purchase and sale documents, the tax authority shall guide the taxpayer to determine the payable tax amount in accordance with the tax law. Particularly in the case of being issued with an odd value added invoice, the payable value added tax amount is the value added tax amount written on the odd value added invoice.

The applicant for issuance of a single invoice shall issue an invoice in full 3 copies at the tax office and must fully pay tax as prescribed before receiving the single invoice. After receiving the tax payment voucher of the invoice issuer, the tax authority shall stamp the tax authority on the upper left side of copies 1 and 2 and hand it over to the requester for issue of invoices and copies 3. at the tax office.

Article 14. Invoices printed directly from cash registers

1. Organizations and enterprises that use cash registers when selling goods or providing services to print and issue invoices to customers, invoices printed directly from cash registers must have the following criteria and ensure the following principles: following switch:

- Name, address, tax identification number of the business establishment (the seller);

- Name of the store or stall of the business establishment (in case there are many stores or stalls);

– Name of goods or services, unit price, quantity, payment price. In case an organization or an enterprise pays tax by the credit method, it must clearly state the VAT-exclusive selling price, VAT rate, VAT amount, and total payment with VAT;

– The name of the cashier, the order number of the ticket (which is a continuous jump number), the date and time of the invoice printing.

– Invoices printed from cash registers must be delivered to customers.

- Data of invoices printed from cash registers must be fully and accurately transferred to accounting books for revenue accounting and value-added tax declaration as prescribed. In case the business establishment commits violations and fails to transfer enough sales data from the self-printing invoice software into the accounting book for tax declaration (ie, lack of revenue to evade tax), the enterprise will be sanctioned according to the provisions of this Law. provisions of tax law.

Organizations and enterprises that use cash registers when selling goods or providing services must send an invoice issuance notice enclosed with a sample invoice to the tax authority.

2. Taxpayers (including organizations and individuals) doing business in the field of restaurants, hotels, supermarkets and a number of other goods and services using cash register systems and installation systems Sales software for payment, connect with tax authorities to send information to tax authorities according to the tax agency's implementation roadmap.

Article 15. Forms of marking for invoice identification

1. Organizations when printing and issuing conventional invoices shall have identification symbols on their issued invoices to serve the identification of invoices in the process of printing, issuing and using invoices.

Depending on the size, characteristics of business operations and management requirements, an organization can choose one or more of the following forms to make identification signs such as: anti-counterfeiting stamping; using special printing techniques; using special paper and ink; include specific symbols in each printing or issuance of a specific type of invoice, pre-printing stable criteria on the invoice (such as name, tax code, seller's address; type of goods and services). ; unit price ...), signature and stamp of the seller when making the invoice...

2. In case of detecting signs of violation related to the printing, issuance, management and use of invoices, the detecting organization must immediately notify the tax authority. When tax authorities and competent state agencies request certification of issued invoices, the invoice printing and issuing organization must reply in writing within ten (10) days from the date of receipt of the invoice. request received.

Chapter III

USE WOMEN'S INVOICE #

Article 16. Invoicing

1. Invoicing principles

a) Business organizations, households and individuals may only make and deliver invoices to buyers of goods and services according to the guidance in this Circular.

b) The seller must issue an invoice when selling goods and services, including the case of goods and services used for promotion, advertising, or samples; goods and services used for giving, giving, giving, exchanging, paying wages for employees (except for goods circulated internally, consumed internally to continue the production process).

The contents of the invoice must match the arising economic operations; must not be erased or repaired; must use the same ink color, ink does not fade, do not use red ink; Numbers and letters must be continuous, without interruption, not overwritten or overprinted, and cross out the blanks (if any). In case of self-printed invoices or ordered invoices made by computer, if there is a blank space on the invoice, a slash is not required.

c) Invoices are made once into many copies. Contents made on invoices must be consistent on all invoices with the same number.

For telecommunications service charges, electricity bills, water bills, toll bills of banks, passenger transport tickets of transport units, stamps, tickets, cards and In some cases, according to the guidance of the Ministry of Finance, when making invoices, copy 1 is replaced with a detailed list of actual invoice numbers. Details of each invoice number delivered to the customer are shown on a line of the List with all the criteria registered in the sample invoice sent together with the Invoice Issuance Notice to the tax authority directly managing it.

Statements are made monthly, printed on paper for storage or archived by electronic means (For example: flash drives (USB flash disks), CDs and DVDs, external hard disks, internal hard disks. in). The preservation and archiving of the list shall comply with current regulations on preservation and archiving of accounting documents. If storing on paper, the list must have the full name and signature of the person making the list; name and signature of the head of the unit; unit sign. If stored electronically, the statement must be digitally signed by the entity and the content of the statement must be accessible to the output and to print when reference is required. Units must be responsible for the accuracy and completeness of information on the invoice statement made in the day and month and must ensure that it is archived to provide tax authorities and other authorities when available. request.

d) Invoices are made in sequential order from small numbers to large numbers.

In case a business organization has more than one unit directly selling goods or many authorized establishments using the form of printed-order invoices with the same symbol according to the distribution method for each establishment in the whole system, The business organization must have a book to monitor the distribution of the number of invoices to each affiliated unit and each authorized establishment. The affiliated units and authorized establishments must use invoices in order from the smallest number to the largest number within the divided invoice number.

In case a business organization has many sales establishments or many authorized establishments simultaneously using the same type of self-printed invoices, e-invoices with the same symbol by the method of random retrieval from a server. then the business organization must decide on a specific plan for random access of sales establishments and authorized units. Invoicing order is calculated from small number to large number for the business organization's system-wide retrieval invoice.

2. How to set up some specific criteria on the invoice

a) Criteria “Date of May” invoicing

The invoice date for the sale of goods is the time when the ownership or the right to use the goods is transferred to the buyer, regardless of whether money has been collected or not.

The invoice date for a service is the date on which the service is completed, regardless of whether payment has been received or not. In case a service-providing organization collects money before or during service provision, the invoice date is the date of payment.

Invoice date for domestic electricity, domestic water, telecommunications services, television services shall be made no later than seven (7) consecutive days from the date of recording electricity and water consumption. clock or the end of the conventional period for the provision of telecommunications and television services. The convention period as a basis for calculating the quantity of goods and services provided is based on the agreement between the telecommunications and television service provider and the buyer.

Invoice date for construction and installation is the time of acceptance and handover of works, work items, completed construction and installation volumes, regardless of whether money has been collected or not.

In case of multiple delivery or handover of each service item or stage, each delivery or handover must issue an invoice for the volume and value of the delivered goods and services respectively.

In case the organization trading in real estate, building infrastructure, building houses for sale or transfer, collects money according to the project implementation schedule or the payment schedule stated in the contract, the date of invoice application is the date of collection.

… (repealed)

In case of selling petrol and oil at retail stores to regular buyers who are business organizations and individuals; providing banking and securities services, the date of the invoice shall be made periodically according to the contract between the two parties together with a statement or other document certified by both parties, but no later than the last day of the month in which the transaction occurs. buying and selling of goods or providing services.

Invoice date for the sale of crude oil, natural gas, processed oil and gas and some special cases shall comply with the separate guidance of the Ministry of Finance.

b) Criteria "Name, address, tax code of the seller", "name, address, tax code of the buyer"

The seller must properly record the "tax code" of the buyer and seller.

The standard "name and address" of the seller, the buyer must write in full, in case of abbreviation, it must ensure the correct buyer and seller.

In case the buyer's name and address are too long, the seller's invoice shall briefly write some common nouns such as: "Ward" to "P"; “District” to “Q”, “City” to “TP”, “Vietnam” to “VN” or “Share” to be “CP”, “Limited Liability” to “Limited”, “industrial park” ” to “IZ”, “production” to “Production”, “Branch” to “CN”… but must ensure full house number, street name, ward, commune, district, district, city, identification, identification be exactly the name and address of the business and in accordance with the business registration and tax registration of the enterprise.

In case the sales organization has affiliated units with tax identification numbers that directly sell goods, write the name, address and tax identification number of the affiliated units. If the affiliated unit does not have a tax identification number, the tax identification number of the head office shall be recorded.

In case when selling goods or providing services of VND 200.000 or more each time, the buyer does not take an invoice or does not provide his/her name, address, and tax identification number (if any), he/she must still issue an invoice and clearly state the following: “buyer does not take invoice” or “buyer does not provide name, address, tax code”.

Particularly for petrol and oil retailers, if the buyer does not request an invoice, at the end of the day, the unit must make a common invoice for the total revenue that the buyer does not take the invoice generated during the day.

In case an invoice has been made with errors in the name and address of the buyer, but the buyer's tax identification number is correct, the parties shall make an adjustment record and not have to issue an adjusted invoice. Other cases of incorrect invoices shall comply with the guidance in Article 20 of Circular No. 39/2014/TT-BTC of the Ministry of Finance.

c) The criterion “Ordinal number, name of goods and services, unit of calculation, quantity, unit price, total money”: write in order of names of goods and services sold; Cross out the blank (if any). In case of self-printed invoices or ordered invoices made by computer, if there is a blank space on the invoice, a slash is not required.

In case the seller stipulates the code of goods and services for management, the invoice must include both the code of the goods and the name of the goods.

For goods requiring registration of right to use or ownership, they must write on the invoice the typical numbers and symbols of the goods that are required by law when registering. For example: chassis number, engine number of a car or motorcycle; address, house level, length, width, number of floors of the house or apartment…

For specific goods and services such as electricity, water, telephone, petrol, insurance, etc., which are sold in a certain period, the invoice must specify the period of providing goods and services.

d) Criteria “Seller (sign, stamp, write full name)”

In case the head of the unit does not sign the seller's criteria, there must be a letter of authorization from the head of the unit for the person directly selling to sign, clearly stating his name on the invoice and stamping the organization's seal on the upper left. of the invoice.

dd) Criteria "buyer (signature, full name)"

Particularly for non-direct purchases such as: Buying goods by phone, online, FAX, the buyer is not required to sign and clearly write his or her name on the invoice. When making an invoice in the "buyer (signature, full name)" criterion, the seller must clearly state that the goods are sold by phone, online, or by FAX.

When making invoices for the sale of goods and provision of services abroad, the invoice is not necessarily signed by the foreign buyer.

e) Invoice currency

The currency stated on the invoice is Vietnam Dong.

In case the seller is allowed to sell goods and collect foreign currency in accordance with the law, the total payment amount shall be recorded in the original currency and the text in Vietnamese.

Example: $10.000 – Ten thousand US dollars.

The seller also writes on the invoice the exchange rate of foreign currency to Vietnam dong according to the average exchange rate of the interbank foreign currency market announced by the State Bank of Vietnam at the time of making the invoice.

In case the foreign currency is obtained without exchange rate with Vietnam dong, write the cross rate with a foreign currency announced by the State Bank of Vietnam.

Guidance on making invoices for sale of goods and services in some cases shall comply with Appendix 4 issued with this Circular.

Article 17. Invoicing authorization

1. Sellers may authorize a third party to issue invoices for the sale of goods and services. Invoices authorized to prepare by a third party must still show the name of the seller as the authorized unit and stamp the authorized unit on the upper left of the invoice (in case the self-printed invoice is printed from the device of the third party). the authorized party or the electronic invoice is not required to be stamped by the authorizing unit). The mandate must be determined in writing between the authorizing party and the party receiving the mandate.

2. The content of the authorization document must contain all information about the authorized invoice (invoice form, type of invoice, invoice symbol and invoice quantity (from number… to number…)); mandate purposes; mandate duration; delivery method or method of setting up an authorized invoice (if it is a self-printed invoice or an electronic invoice); Authorized invoice payment method.

3. The authorizing party must make an authorization notice with full information on the authorization invoice, the purpose of the mandate, and the mandate duration based on the signed authorization document, with its name, signature and seal. (if any) of the principal's representative for the authorized party. The authorization notice must be sent to the tax authority directly managing the authorizing party and the authorized party, no later than three (03) days before the authorized party issues an invoice…

4. The authorized party must post up the notice of authorization at the place of sale of goods and services authorized to issue invoices so that the buyer of goods or services can know.

5. Upon expiry of the authorization period or premature termination of the authorization to issue invoices, the two parties must determine in writing and the authorized party must immediately remove the notices posted at the place of sale of goods and services. .

6. The authorizing party and the authorized party must compile and periodically report on the use of authorized invoices. The authorizing party must make quarterly reports on the use of invoices (including authorized invoices) according to the instructions in this Circular. The authorized party is not required to issue a notice of the issue of the authorized invoice and report on the use of the authorized invoice.

Article 18. Sales of goods and services are not required to issue invoices

1. Selling goods and services with a total payment price of less than 200.000 VND each time, an invoice is not required, unless the buyer requests to make and deliver an invoice.

2. When selling goods or services without making invoices as guided in Clause 1 of this Article, the seller must make a list of retail goods and services. The listing must contain the name, tax identification number and address of the seller, the name of the goods or services, the value of the goods or services sold, the date of making, and the name and signature of the person who made the Statement. Where the seller pays value-added tax by the deduction method, the retail inventory must contain the criteria "value added tax" and "value added tax". Sold goods and services shall be written on the List according to the order of sale within the day (form No. 5.6, Appendix 5 to this Circular).

3. At the end of each day, the business establishment shall make a value-added invoice or a sales invoice with the amount of goods sold or service provision in the day shown on the total line of the statement, sign and keep it. delivery to the buyer, the other copies are rotated according to regulations. The heading "Name and address of buyer" on this invoice is "retailer without delivery of invoice".

Article 19. Invoicing when the list of goods and services is more than the line number of some invoices

In case when selling goods and services, if the list of goods and services is more than the line number of a number of invoices, the seller may make multiple invoices or choose one of the following two forms:

1. The seller writes consecutively many invoice numbers. The last goods line of the previous invoice number shall contain the phrase "next number" and the first line of goods in the following invoice number shall have the phrase "next number". Invoices list enough items in sequential order from invoice to invoice. Seller and buyer information are fully recorded in the first invoice number. Seller's signature and stamp (if any), buyer's signature, payment price, surcharge, extra charge, trade discount, value-added tax are recorded in the final invoice and cross out the blanks (if any).

In case a business establishment uses self-printed invoices, the making and printing of invoices is done directly from the software and the quantity of goods and services sold is more than the number of lines of an invoice page, the Tax Department shall consider On a case-by-case basis, to approve the business establishment to use more than one page of invoices if on the first page of the invoice's back page it is displayed: the same invoice number as on the first page (due to the computer system). automatic level); same name, address, MST of buyer, seller as front page; same form and invoice symbol as front page; accompanied by a note in unsigned Vietnamese "tiep by previous page - page X/Y" (where X is the page number and Y is the total number of pages of that invoice)."

2. The seller may use the list to list the goods and services sold together with the invoice.

a) Contents written on the invoice

Invoices must clearly state “enclosed with a list of…, date…, month…. year…". The item "name of goods" on the invoice only shows the general name of the item.

Other criteria stated on the invoice shall comply with the guidance in Clause 2, Article 16 of this Circular.

b) Contents on the list

The list is designed by the seller himself in accordance with the characteristics, models and types of goods, but must ensure the following main contents:

+ Seller's name, contact address, tax code

+ Name of goods, quantity, unit price, amount. In case the seller pays value-added tax by the deduction method, the list must have the criteria "value-added tax" and "value-added tax". The total payment (VAT excluded) is exactly the amount stated on the value-added invoice.

The list must clearly state “enclosed with invoice number… Date… month…. year” and have all signatures of the seller and the buyer as on the invoice.

In case the list has more than one (01) page, the list must be numbered consecutively and must be stamped contiguously. The final list must have the seller's signature and the buyer's signature as on the invoice.

Issue statement number matches invoice link number. The list is kept together with the invoice for tax authorities to check and compare when necessary.

Sellers and buyers manage and keep the list attached to the invoice according to regulations.

Article 20. Handling of issued invoices

1. In case the invoice has not been delivered to the buyer, if it is detected that the invoice is made incorrectly, the seller crosses the links and keeps the wrong invoice number.

2. In case the invoice has been made and delivered to the buyer but not yet delivered the goods or services, or the invoice has been made and delivered to the buyer, the seller and the buyer who have not yet declared tax must cancel it. , the seller and the buyer make a record to withdraw the copies of the wrong invoice number. Invoice recovery minutes must show the reason for the invoice withdrawal. The seller crosses the links, keeps the wrong invoice number and re-issues a new invoice as prescribed.

3. In case an invoice has been made and delivered to the buyer, goods have been delivered, or services have been provided, the seller and the buyer have declared tax and then detect errors, the seller and the buyer must make a record. or there is a written agreement specifying the error, and the seller issues an invoice to correct the error. The invoice clearly states the adjustment (increase, decrease) in the quantity of goods, the selling price, the value-added tax rate..., the value-added tax amount for invoice number..., symbol... Based on the adjusted invoice , sellers and buyers declare adjustment of sales, output, input tax. The adjusted invoice must not have a negative number (-).

4. Instructions for handling already made invoices in some specific cases shall comply with Appendix 4 issued with this Circular.

Article 21. Invoice handling in cases of non-use

1. Organizations, households and individuals shall notify tax authorities of invoices not to be used in the following cases:

a) Organizations, households and individuals approved by tax authorities to stop using tax identification numbers (also known as tax identification numbers) must stop using unused invoices that have been announced for issuance.

b) Organizations, households and individuals that issue replacement invoices must stop using the replaced invoice numbers that have not yet been used.

c) If a business organization, household or individual buys an invoice from a tax authority and does not continue to use it, the organization, household or individual that buys the invoice must destroy the invoice according to the instructions in Article 29 of this Circular.

d) Lost, burned or damaged invoices as guided in Article 24 of this Circular.

2. The tax authority directly managing is responsible for notifying the end of the use value of the following invoices:

- Invoices that are no longer used are notified by organizations, households or individuals to tax authorities in the cases mentioned in Clause 1 of this Article.

- Invoices have not been issued but business organizations, households or individuals have fled from their business addresses without notifying the tax authorities;

- Unmade invoices of organizations, households or individuals that voluntarily stop doing business without notifying the tax authorities;

- Purchase invoices from tax authorities that organizations, households and individuals have acts of giving or selling.

Article 22. Illegal use of invoices

Illegal use of invoices is the use of fake invoices, invoices that have no use value or have expired use value.

Fake invoice is an invoice printed or created according to the issued invoice form of another organization or individual or printed or created with the same number of the same invoice symbol.

Invalid invoice means an invoice that has been created according to the instructions in this Circular, but has not yet completed the issuance notice.

An expired invoice means an invoice that has completed all issuance procedures but the issuing organization or individual no longer uses it; types of invoices lost after the issuance notices are reported by the issuing organizations or individuals to the tax authorities directly managing them; invoices of organizations and individuals that have stopped using tax codes (also known as tax codes).

Article 23. Illegal use of invoices

1. Illegal use of invoices is the making of false invoices; giving or selling unmade invoices for other organizations or individuals to make when selling goods or providing services (except for cases where invoices are sold or issued by tax authorities and authorized to issue invoices). as guided in this Circular); giving or selling invoices already made for other organizations or individuals to account, declare tax or pay capital budget; making invoices that do not include all required contents; Invoicing misleading content between links; use invoices of these goods and services to prove other goods and services.

2. Some specific cases identified as illegal use of invoices:

– Invoices with contents written in part or in whole are not real.

Using invoices of other organizations or individuals to sell or legalize purchased goods or services without documents or goods and services sold for tax fraud or to sell goods without tax declaration.

- Using invoices of other organizations or individuals to sell goods and services, but fail to declare and pay tax, commit tax fraud; to legitimize purchased goods and services without documents.

Invoices with differences in the value of goods or services or deviations from mandatory criteria between copies of the invoice.

Using invoices for selling goods and services that tax authorities, police agencies and other authorities have concluded is illegal use of invoices.

Article 24. Handling in case of loss, fire or damage of invoices

1. If a business organization, household or individual detects the loss, fire or damage of an invoice that has been made or that has not been issued, it must make a report on the loss, fire or damage and notify it to the tax authority directly managing it (made according to the form). No. 3.8 Appendix 3 issued together with this Circular) no later than five (05) days from the date of the loss, fire or damage of the invoice. In case the last day (the 05th day) coincides with a holiday as prescribed by law, the last day of the time limit shall be counted as the next day of that rest day.

2. In case the seller has issued an invoice when selling goods or services in accordance with regulations, but then the seller or the buyer loses, burns or damages the two original invoices, the seller and the buyer shall make a record of the incident, clearly stating the first part of the invoice, which month the seller declares and pays tax, signs and clearly states the name of the legal representative (or authorized person), paying stamp (if any) on the minutes and the seller copies copy 2 of the invoice, signed for certification by the legal representative and stamped on the copy of the invoice to deliver to the buyer. Buyers may use copies of invoices with signatures and seals (if any) of the seller, together with a record of the loss, fire, or damage of the two invoices as accounting documents and tax declaration. Seller and buyer are responsible for the accuracy of lost, burnt, damaged invoices.

In case of loss, fire or damage to the invoices used in connection with a third party (for example: a third party is a cargo carrier or a transferor), the third party shall rely on the seller. or the buyer rent to determine the responsibility and sanction the seller or the buyer as prescribed.

Article 25. Use of purchaser's invoices

1. Buyers may use legal invoices as prescribed by law to prove their right to use and own goods or services; enjoy promotion, after-sales, lottery or receive compensation for damage as prescribed by law; used for accounting purposes of purchasing goods and services in accordance with the law on accounting; declaration of taxes; register the right to use, ownership and to declare and pay the state budget capital according to the provisions of law.

2. Invoices used in the cases specified in Clause 1 must be:

– Original and second copy of purchase invoice for goods and services (customer delivery), except for the cases specified in Clause 2, Article 1 and Article 4 of this Circular.

- Invoices must contain all the criteria and contents as prescribed and must be intact.

– Data, words, typed or printed on invoices must be clear, complete and accurate in accordance with regulations, not erased or modified.

– Invoices that do not fall into the cases specified in Article 22 and Article 23 of this Circular.

Chapter IV

RIGHTS AND OBLIGATIONS OF ORGANIZATIONS AND INDIVIDUALS IN INVOICE MANAGEMENT AND USE #

Article 26. Rights and obligations of organizations, households and individuals selling goods and services

1. Organizations, households and individuals selling goods and/or services have the right to:

a) Create self-printed invoices or ordered invoices for use if all conditions are satisfied as guided in this Circular;

b) Purchase invoices issued by the Department of Taxation if they are eligible to purchase invoices as guided in this Circular;

c) Using legal invoices to serve business activities;

d) Refusing to provide data on the printing, issuance and use of invoices to unauthorized organizations and individuals as prescribed by law;

d) Complaints against organizations and individuals that infringe upon the rights to create, issue and use legal invoices.

2. Organizations and individuals selling goods and services have the following obligations:

a) Manage invoice creation activities as guided in this Circular;

b) Sign an invoice printing order contract with the printing receiving organizations that fully meet the conditions guided in Clause 4, Article 8 of this Circular in case of ordering invoice printing; sign contracts to purchase self-printing invoice software with qualified software suppliers as guided in Clause 3, Article 6 of this Circular in case self-printed invoices are used;

c) Make and send the Invoice Issuance Notice as prescribed;

d) Make and deliver invoices when selling goods and services to customers, except for cases where it is not required to make invoices as guided in this Circular;

dd) Regularly self-check the use of invoices, promptly prevent violations;

e) Report the use of invoices to the tax authority directly managing according to the guidance in Article 27 of this Circular.

Article 27. Report on the use of invoices

Quarterly, organizations, households and individuals that sell goods and services (except those who are issued invoices by tax authorities) are responsible for submitting reports on the use of invoices to the tax authorities directly managing them, including: In the case of not using invoices in the period. The report on the use of invoices for the first quarter shall be submitted by April 30 at the latest; The second quarter shall be submitted no later than July 4, the third quarter no later than October 30, and the fourth quarter no later than January 7 of the following year (form No. 30, Appendix 10 issued with this Circular). . In case of not using invoices in the period, in the report on the use of invoices, write the number of used invoices as zero (=30).

Particularly, enterprises using self-printed or ordered invoices are not allowed to use self-printed or ordered invoices. Enterprises with high tax risk are eligible to purchase invoices from tax authorities according to instructions. In Article 11 of this Circular, reports on the use of invoices shall be submitted on a monthly basis.

The deadline for submitting the monthly invoice usage report is the 20th of the following month. The submission of the report on the use of invoices by month is done within 12 months from the date of establishment or from the date of switching to the tax authority to purchase invoices. Upon the expiry of the above time limit, the tax authority shall check the report on the use of invoices and the status of tax declaration and payment to notify the enterprise to switch to the quarterly report on the use of invoices. If there is no notice from the tax authority, the enterprise shall continue to report the use of invoices on a monthly basis.

Organizations, households and individuals selling goods and services are responsible for submitting reports on the use of invoices upon division, separation, merger, dissolution, bankruptcy or ownership conversion; assign, sell, contract or lease out state-owned enterprises along with the deadline for submitting tax finalization dossiers.

In case an organization, household or individual moves their business location to another area under their direct management, they must submit a report on the use of invoices to the tax authority where they move.

Telecommunication service charges, electricity bills, water bills, service charges bills of banks, passenger transport tickets of transport units, stamps, tickets, cards and in some other cases under the guidance of the Ministry of Finance, it is not required to report to each invoice number but to the number (total) of invoices. Business establishments must take full responsibility before law for the accuracy of the number of outstanding invoices at the beginning of the period, the total used amount, the total number of deleted, lost, and canceled invoices and must ensure to provide data. detailed invoice (from number… to number) when required by the tax authority.

Article 28. Invoice storage and preservation

1. Unmade self-printed invoices shall be stored in the computer system according to information security mode.

2. Invoices ordered to be printed that have not yet been made shall be stored and preserved in warehouses according to the regime of storing and preserving valuable documents.

3. Invoices made in accounting units shall be archived according to regulations on archiving and preserving accounting vouchers.

4. Invoices made in organizations, households and individuals that are not accounting units shall be stored and preserved as private property of such organizations, households and individuals.

Article 29. Cancellation of invoices

1. Invoices determined to be canceled

- Invoices printed with trial, error, duplicate, overprint, damaged printing; Films, plates and similar tools for creating printed orders are determined to be destroyed when there is no intact form of any invoice or there is no text on the invoice to can be assembled, copied or restored to the original.

– Self-printed invoices are determined to be destroyed if the invoice creation software is interfered with so that it cannot continue to generate invoices.

2. Cases of invoice cancellation

a) Invoices that are printed incorrectly, duplicated or overprinted must be canceled before liquidating the invoice printing contract.

b) Organizations, households and individuals whose invoices do not continue to use must cancel invoices. The time limit for cancellation of invoices is thirty (30) days from the date of notification to the tax authority. In case the tax authority has notified that the invoice is no longer valid (except for the case of notice due to the implementation of measures to enforce tax debt), the organization, household or individual must cancel the invoice, the time limit for the cancellation of the invoice is late. at least ten (10) days from the date on which the tax authority announces the expiry of the use value or from the date on which the lost invoice is recovered.

c) Types of invoices already made by accounting units shall be canceled according to the provisions of law on accounting.

d) Invoices that have not yet been made but are evidences of the cases shall not be destroyed but will be handled according to the provisions of law.

3. Canceling invoices of business organizations, households and individuals

a) Business organizations, households and individuals must make an inventory of invoices to be destroyed.

b) The business organization must establish an invoice cancellation council. The invoice cancellation council must have a representative of the organization's leadership and accounting department.

Business households and individuals are not required to establish a council when canceling invoices.

c) The members of the Invoice Cancellation Council must sign the invoice cancellation minutes and take responsibility before law for any errors.

d) An invoice cancellation dossier includes:

- Decision on establishment of invoice cancellation council, except for business households and individuals;

– Invoice inventory table to be canceled, detailing: name of invoice, symbol of invoice model number, invoice symbol, number of canceled invoices (from number… to number… or detail each invoice number if number is numbered). invoices to be canceled intermittently);

- Cancellation invoice records;

– Notice of invoice cancellation result must have the following contents: type, symbol, number of canceled invoices from number… to number, reason for cancellation, date and time of cancellation, method of cancellation (form No. 3.11 Appendix 3 enclosed herewith). according to this Circular).

Invoice cancellation records are kept at the organizations, households and individuals doing business using invoices. Particularly, the Notice of Invoice Cancellation result is made in two (02) copies, one is kept, and the other is sent to the tax authority directly managing it no later than five (05) days from the date of invoice cancellation.

4. Cancellation of invoices from tax authorities

The tax authority shall cancel the invoices printed by the Tax Department that have been announced to be issued and have not yet been sold or have not been issued but have not been used.

The General Department of Taxation is responsible for stipulating the process of canceling invoices printed by the Tax Department.

Chapter V

INSPECTION AND INSPECTION ON WOMEN'S BILLS #

Article 30. Examination of the printing, issuance, management and use of invoices

1. Check at the tax office

a) Tax authorities shall inspect the printing, issuance, management and use of invoices on reports on the use of invoices of organizations, households and individuals.

b) In case the tax authority through inspection detects signs of violation, within five (05) working days from the date of detection, the tax authority shall send a written request to the organization, household or individual to report the violation. explanatory report.

2. Check invoices at the headquarters of organizations, households and individuals using invoices

a) In case the organization, household or individual fails to explain or fails to give satisfactory explanation, the tax authority shall issue a decision to check the invoice at the head office of the organization or individual.

b) Invoice inspection contents are specified in the inspection decision at the head office or point of sale of the unit, including: legal grounds for inspection; examination object; content and scope of inspection; time to conduct the test; the head of the inspection team and members of the inspection team; powers and responsibilities of the inspection team and the inspected subjects.

c) Heads of tax agencies directly manage organizations, households and individuals that issue inspection decisions and take responsibility for inspection decisions.

d) Within five (05) working days from the date of signing the decision, the decision to check invoices at the head office of the organization, household or individual must be sent to the organization, household or individual. Within three (03) working days from the date of receipt of the invoice inspection decision or before the time of conducting the invoice inspection at the head office of the organization, household or individual, if the organization, household or individual can prove the making, issue and use of invoices in accordance with regulations, the head of the tax authority shall issue a decision to annul the decision on inspection of invoices.

dd) The inspection must be conducted within ten (10) working days from the date the tax authority issues the inspection decision. In case when receiving the decision on invoice inspection, the organization, household or individual requests to postpone the time of conducting the inspection, it must send a written notice to the tax authority clearly stating the reason and the delay time for the tax agency to review. decision review. Within five (05) working days from the date of receipt of a written request to postpone the inspection time, the tax authority shall notify the organization, household or individual of its acceptance or refusal of the postponement. test time.

Time to check invoices at the headquarters, shops of organizations, households and individuals does not exceed five (05) working days from the date of starting the inspection. In case of necessity, the head of the tax authority may extend the time for one-time inspection, the extension time not exceeding five (05) working days.

Within five (05) working days from the date of completion of the inspection, the inspection team must make an inspection record.

The inspected organization, household or individual is entitled to receive the invoice inspection record, request explanation of the inspection record's contents and reserve opinions in the inspection record (if any).

e) Processing test results

- Within five (05) working days from the date of signing the inspection minutes with the inspected organization or individual, the head of the inspection team must report the inspection results to the inspection decision issuer. In case of arising violations that must be administratively sanctioned, within ten (10) working days from the date of signing the minutes, the head of the tax authority must issue a decision to sanction the administrative violation. . Organizations, households and individuals subject to inspection are obliged to abide by the decision on handling of inspection results.

- In case, through inspection, it is discovered that a violation in the management and use of invoices leads to tax handling, depending on the nature and seriousness of the violation, the tax authority shall issue a decision on inspection and inspection. tax in accordance with the provisions of the Law on Tax Administration, the Law on Inspection and the process of tax examination and inspection.

Article 31. Invoice inspection

The inspection of invoices is combined with the inspection of tax compliance at the taxpayer's office.

Chapter VI

ORGANIZATION OF IMPLEMENTATION #

Article 32. Enforcement

1. This Circular takes effect from June 01, 6. The Circular No. 2014/64/TT-BTC dated May 2013, 15 of the Ministry of Finance guiding the implementation of Decree No. 5/2013 is annulled. /ND-CP dated May 51, 2010 of the Government providing for invoices for selling goods and providing services. The contents of instructions on invoices in previous documents contrary to this Circular are annulled. Other guiding documents on invoices that are not contrary to this Circular are still valid.

2. Enterprises and business organizations that are using self-printed invoices or ordered invoices before the effective date of this Circular if they are not eligible to switch to purchase invoices from tax authorities from the date of this Circular. If this provision takes effect, they are still eligible to create self-printed invoices or ordered invoices.

For invoices printed on order, self-printed by enterprises, business organizations have made issuance notices according to the instructions in Circular No. 153/2010/TT-BTC dated September 28, 9, Circular No. 2010/64 /TT-BTC dated 2013/15/5 of the Ministry of Finance can continue to use.

3. From June 01, 6, the tax authority does not receive the Notice of Issuance of Export Invoices.

In case enterprises and business organizations have not used up all the exported invoice numbers that have been ordered to be printed and made the Notice of Issuance according to the guidance in Circular No. 153/2010/TT-BTC dated September 28, 9 , Circular No. 2010/64/TT-BTC dated May 2013, 15 of the Ministry of Finance and still need to use it, register the number of outstanding export invoices and send it to the tax authority directly managing them. no later than July 5, 2013 (Form No. 31 of Appendix 7 issued together with this Circular). From August 2014, 3.12, the outstanding export invoice numbers registered under this Clause may continue to be used. Export invoice numbers that have not been registered or registered after July 3, 01 are not valid. Enterprises shall cancel export invoices according to the guidance in Article 8 of this Circular and use VAT invoices and sales invoices for the export of goods and provision of services abroad according to the guidance in this Circular. this.

4. This Circular includes 5 Appendices, appendices from 1 to 4 are mandatory, and Appendix 5 is for reference (optional).

Article 33. Responsible for implementing

1. Tax authorities at all levels are responsible for disseminating and guiding organizations, households and individuals doing business, non-business, and buyers of goods and services to comply with the contents of this Circular, inspect and handle handle violations of organizations, households and individuals using invoices.

2. Organizations, households and individuals engaged in activities related to the printing, issuance and use of invoices shall fully comply with the instructions in this Circular.

In the course of implementation, if any problems arise, organizations and individuals are requested to promptly report them to the Ministry of Finance for study and settlement.

CONSOLIDATED DOCUMENT AUTHORIZATION

KT MINISTER
DEPUTY

Do Hoang Anh Tuan