The latest form of declaration of data invoices, goods documents, and service sales applied from July 1, 2022?
- Can enterprises continue to use invoices that have been printed before Decree 123/2020/ND-CP takes effect?
- In case the tax authority requires the application of electronic invoices under Decree 123/2020/ND-CP, how to do it?
- Enterprises established during the period from October 19, 2020 to the end of June 30, 2022, how to apply electronic invoices?
- Mẫu tờ khai dữ liệu hóa đơn, chứng từ hàng hóa, dịch vụ bán ra theo quy định mới nhất?
Can enterprises continue to use invoices that have been printed before Decree 123/2020/ND-CP takes effect?
Pursuant to Clause 1, Article 60 of Decree 123/2020/ND-CP stipulates as follows:
“Article 60. Transition handling
1. Enterprises and economic organizations that have announced the issuance of ordered invoices, self-printed invoices, and e-invoices without tax authorities' codes or have registered to apply e-invoices with agency codes Tax authorities, who have purchased invoices from tax authorities before the date of issuance of this Decree, may continue to use existing invoices from the date of issuance of this Decree to the end of June 30, 2022 and perform the following actions: Invoice procedures are in accordance with Decrees: No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND-CP dated January 17, 2014 of the Government on invoices. selling goods and providing services.”
Accordingly, if an enterprise or economic organization has announced the issuance of custom-printed, self-printed, and electronic invoices, has purchased and sold invoices with tax authorities, they can continue to use such invoices for other purposes. until the end of June 30, 2022.
In case the tax authority requires the application of electronic invoices under Decree 123/2020/ND-CP, how to do it?
According to Clause 1, Article 60 of Decree 123/2020/ND-CP stipulates as follows:
- In the case from the date this Decree is promulgated to June 30, 2022, the case where the tax authority notifies the business establishment to convert to apply e-invoices according to the provisions of this Decree or Decree No. 119/2018/ND-CP dated September 12, 2018, if a business establishment has not yet met the conditions for information technology infrastructure but continues to use invoices in the above forms, the business establishment will currently sending invoice data to the tax authority according to Form No. 03/DL-HDDT Appendix IA issued with this Decree together with the submission of the value-added tax return. Tax authorities develop invoice data of business establishments to include in the invoice database and post it on the web portal of the General Department of Taxation for looking up invoice data.
Thus, from October 19, 2020 to the end of June 30, 2022, when the tax authority requests a business establishment to convert to apply e-invoices according to Decree 123/2020/ND-CP, the establishment business makes the transformation. If they are not eligible for conversion, the invoice data will be sent to the tax authority according to the prescribed form and attached with a value-added tax declaration.
The latest declaration of invoice data, documents of goods and services sold, applied from July 1, 2022?
Enterprises established during the period from October 19, 2020 to the end of June 30, 2022, how to apply electronic invoices?
Pursuant to Clause 2, Article 60 of Decree 123/2020/ND-CP stipulates as follows:
“Article 60. Transition handling
…
2. For new business establishments established between the date of issuance of this Decree and June 30, 2022, the tax authority shall notify the business establishment to apply e-invoices according to the provisions of this Decree. specified in this Decree, business establishments shall comply with the guidance of tax authorities. In case the conditions for information technology infrastructure are not satisfied but continue to use invoices as prescribed in Decrees: No. 51/2010/ND-CP dated May 14, 2010 and No. 04/2014/ND -The Government dated January 17, 2014 on regulations on invoices for selling goods and providing services shall comply with business establishments mentioned in Clause 1 of this Article.”
Thus, in this case, if the tax authority issues a notice requesting the business establishment to apply e-invoices according to Decree 23/2020/ND-CP, the business establishment shall comply with the notice of the tax authority. tax. In case business establishments are not eligible to apply e-invoices according to Decree 23/20220/ND-CP, they will continue to use paper invoices until the end of June 30, 2022.
Mẫu tờ khai dữ liệu hóa đơn, chứng từ hàng hóa, dịch vụ bán ra theo quy định mới nhất?
Tờ khai dữ liệu hóa đơn, chứng từ hàng hóa, dịch vụ bán ra được thực hiện theo mẫu số 03/DL-HĐĐT Phụ lục IA ban hành kèm theo Nghị định 23/2022/NĐ-CP như sau:
Download the latest form of Invoice data, documents for goods and services sold here.
Nghị định 123/2020/NĐ-CP có hiệu lực kể từ ngày 01/7/2022.
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