What are the methods of transmitting and receiving e-invoice data with tax authorities in Vietnam? How to handle e-invoices when goods are returned?
- What are the instructions on the components containing data of e-invoice and the method of transmission with the tax authorities in Vietnam?
- What are the instructions on handling the delivered e-invoices in case of returning goods in Vietnam?
- What are the instructions on issuing e-invoices in case of commercial discounting for customers in Vietnam?
The making of e-invoices in accordance with the provisions of Decree 123/2020/ND-CP and Circular 78/2021/TT-BTC stipulates:
When selling goods or providing services, the seller shall issue and send invoices to buyers (including goods/services used for sales promotion, advertising or as samples, goods/services gifted, donated, exchanged or used as salary payment to employees and internal use (except goods which are internally rotated in production process);
When exporting goods in the form of renting, lending or returning, invoices shall have adequate contents written according to the provisions in Article 10 hereof, except e-invoices which must follow the standard format prescribed by tax authorities as prescribed in Article 12 hereof.
What are the instructions on the components containing data of e-invoice and the method of transmission with the tax authorities in Vietnam?
According to Section 2 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- According to Decision 1450/QD-TCT 2021 of the General Director of Taxation, promulgating regulations on components containing e-invoice data and methods of transmission with tax authorities:
+ When selling goods or providing services that are not subject to VAT, when making invoices, the taxpayer chooses the value: "KCT" applies to the case of selling goods and services subject to VAT not subject to VAT.
+ Accordingly, the e-invoicing software that designs the KCT - NNT value tax rate will select the "KCT" section in the VAT rate section when selling goods and services that are not subject to tax. v.a.t tax.
+ In addition, in the tax part, taxpayers do not enter data in this section.
+ When selling goods or providing services that are not required to declare and pay VAT, when making invoices, taxpayers choose the value: "KKKNT".
+ When selling goods or providing services that are subject to the tax rate of 8% or contractor tax, when making invoices, the taxpayer chooses the value: “KHAC:AB.CD%”
+ When the buyer does not have a tax identification number (MST) or has an MST but does not comply with law on tax administration in Vietnam, the invoice does not have to show the buyer's tax identification number, because the e-invoice format requires Buyer MST data applies to buyers who are business establishments in Vietnam and have a tax code of 10 or 13 digits in accordance with the tax administration law.
+ Therefore, for an export e-invoice where the buyer has an MST in accordance with the laws of another country, the seller is not required to enter the buyer's MST information on the invoice.
- In case the seller has made invoices from number 1 to number 3, the seller has sent it to the tax authority to be issued a code. When receiving the results that invoices No. 1 and 3 are issued codes, and invoice No. 2 is not issued codes due to the wrong data format, the seller will issue a new invoice and send it to the tax authority to issue a code instead of the invoice (2nd) there is an error that has not been given a code.
+ The new invoice in this case is not a replacement invoice, so there is no need to write the words "this invoice replaces the invoice...".
What are the methods of transmitting and receiving e-invoice data with tax authorities in Vietnam? How to handle e-invoices when goods are returned? (Image from the internet)
What are the instructions on handling the delivered e-invoices in case of returning goods in Vietnam?
According to Section 2 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- Organizations and individuals that buy goods, the seller has issued an invoice, the buyer has received the goods, but then the buyer discovers that the goods are not in accordance with the specifications and quality, must return all or part of the goods, :
+ In case the buyer is a business establishment that uses invoices, when returning goods, the buyer shall issue an invoice and deliver it to the seller.
+ The quantity of returned goods, tax amount, return tax rate and VAT are written on invoices. Based on the goods return invoice, the buyer and seller shall make declarations and adjustments to reduce input and output value-added tax revenue.
+ In case the buyer is not a business establishment, the seller cancels the e-invoice, the seller shall notify the tax authority of the cancellation of the e-invoice and make an adjustment to the tax revenue reduction, output value added at the time of receipt of goods.
- In case of exporting goods, when exporting goods for transportation to the border gate or to the place where export procedures are carried out, the business establishment shall use the ex-warehousing note to check the internal transportation according to regulations as a document for circulation of goods. on the market.
+ After completing the procedures for exported goods, the establishment shall issue an electronic value-added invoice or an electronic sales invoice for the exported goods.
What are the instructions on issuing e-invoices in case of commercial discounting for customers in Vietnam?
According to Section 2 of Notice 8625/TB-CTTPHCM in 2022, guiding the registration, use and provision of e-invoice information in some cases as follows:
- In case the business establishment applies the form of commercial discount for customers or promotion as prescribed by law, the commercial discount or promotion must be clearly shown on the invoice.
+ The determination of the value-added tax (into cash excluding value-added tax) in the case of applying commercial discounts for customers or promotions shall comply with the provisions of the law on VAT.
- In case the seller separates 01 (one) e-invoice for the commercial discount at the end of each sales period, in principle, no negative number for the above-mentioned commercial discount value will be recorded.
+ In case the e-invoice of the last purchase has not yet reduced the commercial discount of the sold goods, the enterprise shall issue an invoice to reduce the commercial discount (a negative mark).
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