What are regulations on the form number of invoices for labels, tickets, cards printed by the provincial tax department in Vietnam?
What are regulations on the form number of invoices for labels, tickets, cards printed by the provincial tax department in Vietnam?
Based on Clause 2, Article 4 of Circular 78/2021/TT-BTC which regulates the invoice code printed by the provincial tax department as follows:
Form number, reference number, names of copies of an invoice
...
2. Invoices printed by the provincial tax department
a) The form number of the invoice printed by the provincial tax department is a group of 11 characters showing information about: invoice type name, number of sheets, sequential model number in one invoice type (one invoice type can have many models). Specifically:
- The first six (06) characters represent the invoice type name:
+ 01GTKT: Value-added tax invoice;
+ 02GTTT: Sales invoice;
+ 07KPTQ: Sales invoice for organizations and individuals in the non-tariff area;
+ 03XKNB: Internal transportation cum warehouse release form;
+ 04HGDL: Agent consignment warehouse release form.
- One (01) following character is a natural number 1, 2, or 3 indicating the number of invoice sheets;
- One (01) following character is “/” to separate;
- Three (03) following characters are the order number of the model in one invoice type, starting from 001 to a maximum of 999.
b) The reference number printed by the provincial tax department is a group of 08 characters showing information about: the provincial tax department printing the invoice; the year of invoice printing; the reference number determined by the tax authority based on management needs. Specifically:
- The first two (02) characters represent the code of the provincial tax department printing the invoice and are determined according to Appendix I.A issued together with this Circular;
- The next two (02) characters are two uppercase letters from the 20 uppercase letters of the Vietnamese alphabet including: A, B, C, D, E, G, H, K, L, M, N, P, Q, R, S, T, U, V, X, Y representing the reference number determined by the tax authority based on management needs;
- The next one (01) character is “/” to separate;
- The following three (03) characters consist of the first two (02) as two Arabic digits representing the year the provincial tax department printed the invoice, determined according to the last two digits of the calendar year, and one (01) character as the letter P representing the invoice printed by the provincial tax department. Example: The year the provincial tax department printed is 2022, represented as 22P; the year the provincial tax department printed invoices is 2023, displayed as 23P;
- Example showing characters of the invoice sample code printed by the provincial tax department and the reference number printed by the provincial tax department:
Invoice sample code “01GTKT3/001”, reference number “01AA/22P”: is understood as model number 001 of a three-sheet value-added tax invoice printed by the Hanoi provincial tax department in 2022.
c) Invoice sheets printed by the provincial tax department are documents within the same invoice number. Each invoice number has 3 sheets as follows:
- Sheet 1: Retained;
- Sheet 2: Given to the buyer;
- Sheet 3: Internal.
d) The invoice form number for labels, tickets, cards printed by the provincial tax department consists of 03 characters to differentiate labels, tickets, cards belonging to value-added tax invoices or sales invoices as follows:
- Code 01/: for labels, tickets, cards belonging to VAT invoices;
- Code 02/: for labels, tickets, cards belonging to sales invoices.
Thus, according to the above regulations, the invoice form number for labels, tickets, cards printed by the provincial tax department includes 03 characters to differentiate labels, tickets, cards belonging to value-added tax invoices or sales invoices.
What are regulations on the form number of invoices for labels, tickets, cards printed by the provincial tax department in Vietnam? (Image from the Internet)
Is the invoice form number for labels, tickets, cards part of the paper invoice content in Vietnam?
Based on Article 1 of Circular 78/2021/TT-BTC, the regulation is as follows:
Scope of regulation
This Circular guides some contents about invoices and documents according to the provisions of the Tax Administration Law dated June 13, 2019, Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government of Vietnam on invoices and documents (hereinafter referred to as Decree No. 123/2020/ND-CP) including:
1. Some contents about e-invoices including: authorized issuance of e-invoices; form number, e-reference number; transition to e-invoice with a tax authority code; application of e-invoice for other cases; handling e-invoices, e-invoice data consolidated tables sent to tax authorities with errors; e-invoice with tax authority code generated from a cash register connected to transmit e-data to tax authorities; criteria for service providers on e-invoices to sign e-invoice service provision contracts with a tax authority code and services of receiving, transmitting, storing invoice data and related services.
2. Some contents about paper invoices include: invoice type name, invoice form number, reference number, names of copies of an invoice by the provincial tax department printed, invoice form number for labels, tickets, cards printed by the provincial tax department.
3. Usage of receipts and documents.
4. Transitional guidance.
Thus, according to the above regulations, the invoice form number for labels, tickets, cards is part of the contents of paper invoices.
What are regulations on the form numbers for e-invoices in Vietnam?
According to Article 4 of Circular 78/2021/TT-BTC as follows:
The e-invoice form number is a digit represented by natural numbers 1, 2, 3, 4, 5, 6 to reflect e-invoice types as follows:
- Number 1: Reflects value-added e-invoices;
- Number 2: Reflects sales e-invoices;
- Number 3: Reflects public asset sales e-invoices;
- Number 4: Reflects national reserve sales e-invoices;
- Number 5: Reflects other e-invoice types such as e-labels, e-tickets, e-cards, e-receipts, or other electronic documents with invoice content as prescribed in Decree No. 123/2020/ND-CP;
- Number 6: Reflects electronic documents used and managed as invoices, including e-internal transportation cum warehouse release forms and e-agent consignment warehouse release forms.
- Which is the current form for the annual application of APA in Vietnam? What are the principles of tax declaration with APA in Vietnam?
- When are the financial statements of public sector entities prepared in Vietnam?
- When is the deadline for paying the licensing fee after the 6-month fee exemption period ends in Vietnam?
- What are 4 compulsory accounting vouchers at public sector entities in Vietnam?
- What is the illegal use of invoices in Vietnam? How much is the penalty for illegal invoice use in Vietnam?
- What is the form for the authorization letter to purchase tax authority-ordered printed invoices in Vietnam?
- What are latest guiding documents on the Law on Personal Income Tax of Vietnam?
- What is a Tax Treaty? What are the responsibilities and powers of the tax authority in Vietnam in managing transfer pricing?
- What are cases eligible for 100% health insurance coverage in Vietnam from July 1, 2025? Do foreigners receive a personal income tax reduction when paying health insurance?
- What is the working regime of the General Department of Taxation of Vietnam?