Using invoices in Vietnam with differences in value of goods or services or deviations from mandatory criteria between copies of invoices in Vietnam how are they sanctioned?
What is a 1-link invoice, 2-part invoice, 3-part invoice?
Retail invoices in Vietnam are divided into 3 main types: 1 copy retail invoices, 2 copies retail invoices and 3 copies retail invoices.
1 copy retail invoice
A retail invoice is a single copy that is delivered to the buyer. 1 copy retail invoice has the role of proving that the sale of goods has occurred. In addition, the 1-piece retail invoice also makes the buyer's return and exchange more convenient.
Retail invoices in Vietnam with 1 copy are usually printed in volumes of 100 sheets and according to the size required by business units.
Retail invoice 2 copies
Retail invoice with 2 copies is an invoice with 2 copies with 2 different colors. In which, copy 2 is a copy of copy 1 (printed paper stating the contents of copy 1 to copy 2) and copy 1 is delivered to the customer, and copy 2 is stored by the store.
3 copies of retail invoice
3-column retail invoice is a type of invoice that is usually bound in a volume of 50 copies (100 sheets) numbered in turn, in which the 1st and 2nd copies are numbered the same for easy lookup when needed.
3-link retail invoices in Vietnam are used by many large enterprises, shipping units, etc. to store invoices, deliver them to customers and intermediaries.
3 copies of retail invoices in Vietnam are usually printed in a volume of 50 copies of 150 sheets, 3 copies with the same number for more convenient comparison.
What are the users of each type of retail invoice?
Single-line retail invoices in Vietnam are usually used by retail stores and sold directly to consumers.
Retail invoices in Vietnam with 2 copies are usually sold by stores and companies selling goods that need warranty and save customer information for later comparison.
Enterprises specializing in wholesale in large quantities, delivery companies, shipping companies, restaurants (for ordering food) often use 3 copies of retail invoices in Vietnam.
Acts of using illegal invoices in Vietnam and vouchers; Illegal use of invoices and vouchers?
Pursuant to the provisions of Article 4 of Decree No. 125/2020/ND-CP stipulating the act of using illegal invoices in Vietnam and documents; Illegally using invoices and vouchers as follows:
“Article 4. Illegal use of invoices and vouchers; Illegal use of invoices and vouchers
1. Using invoices and vouchers in the following cases is an illegal act of using invoices and documents:
a) Forged invoices and vouchers;
b) Invoices and vouchers that have not been used or have expired;
c) Invoices are stopped from being used during the period of being forced to stop using invoices, except for cases where they are allowed to be used as notified by tax authorities;
d) E-invoices are not registered with tax authorities;
dd) E-invoices without tax authority's code in case of using e-invoices with tax authority's code;
e) Invoices for purchase of goods and services with a date on the invoice from the date the tax authority determines that the seller is not operating at the business address registered with the competent state agency;
g) Invoices and vouchers for purchase of goods and services with a date on which the invoice or voucher is made prior to the date on which the invoice or voucher party is determined not to operate at the business address registered with the competent state agency. authority or there has not been a notice from the tax authority that the invoice and document maker does not operate at the business address registered with the competent authority but the tax authority or the police or other agencies Other functions have concluded that invoices and vouchers are not legal.
2. Using invoices and vouchers in the following cases is an illegal use of invoices and vouchers:
a) Invoices and vouchers that do not contain all mandatory contents as prescribed; invoices for erasure or repair not in accordance with regulations;
b) Invoices and vouchers (invoices and vouchers with economic operation criteria and contents inscribed but the purchase and sale of goods and services are partly or wholly unreal); invoices that do not reflect the actual value incurred or make false invoices or make fake invoices;
c) The invoice has a difference in the value of goods or services or a difference in mandatory criteria between copies of the invoice;
d) Invoices for revolving when transporting goods in circulation or using invoices of these goods or services to prove other goods and services;
dd) Invoices and documents of other organizations or individuals (except for invoices issued by tax authorities and in case they are authorized to make invoices) to legalize purchased goods or services or sold goods and services. out;
e) Invoices and vouchers that tax authorities or police or other authorities have concluded is illegal use of invoices and vouchers.”
Accordingly, in the case where the invoice has a difference in the value of goods or services or the deviation of the mandatory criteria between the copies of the invoice, it is an illegal use of invoices in Vietnam and vouchers.
Using invoices in Vietnam with differences in value of goods and services or deviations from mandatory criteria between copies of invoices, how are they sanctioned? (Image from the internet)
Penalties for illegal use of invoices in Vietnam , illegal use of invoices?
Pursuant to the provisions of Article 28 of Decree 125/2020/ND-CP stipulating penalties for the use of illegal invoices in Vietnam or illegal use of invoices as follows:
“Article 28. Sanctions for illegal use of invoices, illegal use of invoices
1. A fine ranging from VND 20,000,000 to VND 50,000,000 shall be imposed for illegal use of invoices or illegal use of invoices specified in Article 4 of this Decree, except for the case specified at Point a. dd Clause 1 Article 16 and Point d Clause 1 Article 17 of this Decree.
2. Remedy: Forced cancellation of used invoices.”
Accordingly, the case where the invoice has a difference in the value of goods or services or the mandatory criteria between the copies of the invoice is a case of illegal use of invoices in Vietnam and documents and in the case of illegal use of invoices and documents. This will be fined from VND 20,000,000 to VND 50,000,000 and may be subject to the remedial measure of forcing the cancellation of used invoices in Vietnam.
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