Which entities are issued e-invoices with a tax authority's code for each arising transaction? Procedures for issuance request and tax declaration
Which business households are issued e-invoices with codes by the tax authorities for each occurrence?
In Question 4 of the Handbook on E-invoices No. 2 issued by the Ho Chi Minh City Tax Department, the guidelines are as follows:
Business households and individual businesses that are issued e-invoices with codes by tax authorities for each occurrence are sales invoices in the following cases:
- Business households, individual businesses paying taxes according to the presumptive method- Individual businesses paying taxes for each occurrence are those who do not operate regularly and do not have fixed business locations.- Business households, individual businesses in the following situations:
+ Cease business operations but have not completed the procedures for deactivating their tax identification numbers and wish to issue invoices for asset liquidation.
+ Temporarily cease business operations and need invoices to fulfill contracts signed before the tax authority's notice of temporary business suspension.
+ Are sanctioned by tax authorities using the measure of invoice suspension.
Which entities are issued e-invoices with codes by tax authorities for each occurrence? Procedures for requesting issuance and tax declaration? (Image from the internet)
How are the application procedures for issuance and tax declaration conducted?
In Question 4 of the Handbook on E-invoices No. 2 issued by the Ho Chi Minh City Tax Department, the guidelines are as follows:
- Application procedures for issuance
+ Business households and individual businesses eligible for e-invoices with codes by tax authorities for each occurrence must submit a request for e-invoices with codes by tax authorities according to Form 06/DN-PSDT Appendix IA attached to this Decree to the tax authorities and access the tax authority's e-invoice system to issue e-invoices.
+ After business households and individual businesses have declared and paid taxes in full according to the legal regulations on value-added tax, personal income tax, corporate income tax, and other taxes and fees (if any), on the same working day, the tax authority issues the tax authority's code on the e-invoice created by the enterprise, organization, or individual.
+ Business households and individual businesses are responsible for the accuracy of the information on the e-invoice for each occurrence issued by the tax authority.
- Tax authorities issue e-invoices with codes for each occurrence to business households and individual businesses as follows:
+ For business households and individual businesses with fixed business locations: They submit the request for e-invoices with codes by tax authorities for each occurrence at the tax branch managing the business location.
+ For business households and individual businesses without fixed business locations: They submit the request for e-invoices with codes by tax authorities for each occurrence at the tax branch where the individual resides or where the business household or individual is registered for business.
What documents are included in the tax declaration dossier?
In Question 4 of the Handbook on E-invoices No. 2 issued by the Ho Chi Minh City Tax Department, the guidelines are as follows:
(1) Tax declaration documents for individual businesses paying taxes for each occurrence prescribed in Point 8.3 of Appendix I - List of tax declaration documents issued with Decree 126/2020/ND-CP dated November 19, 2020, of the Government of Vietnam, Tax Declaration Form for Business Households and Individual Businesses according to Form 01/CNKD issued with Circular 40/2020/TT-BTC.
Documents accompanying tax declaration dossiers for each occurrence include:
- A copy of the economic contract for the supply of goods and services;- A copy of the acceptance and liquidation contract minutes;- A copy of documents proving the origin of goods such as: Purchasing receipts for agricultural products if they are domestic agricultural products; Lists of purchased, exchanged goods by border residents if they are imported by border residents; Invoices from sellers if they are imported goods purchased from domestic businesses or individuals; related documents to prove if they are self-produced goods; etc.
Tax authorities have the right to request the presentation of the original copies to compare, verify the accuracy of the copied documents compared to the originals.
(2) Tax declaration documents for presumptive tax households as prescribed in Point 8.1 of Appendix I - List of tax declaration documents issued with Decree No. 126/2020/ND-CP dated November 19, 2020, of the Government of Vietnam is the Tax Declaration Form for Business Households and Individual Businesses according to Form 01/CNKD issued with Circular 40/2020/TTBTC.
In case presumptive tax households use invoices issued by tax authorities, retail for each occurrence, when declaring tax on revenue from single invoices, they declare tax for each occurrence and use the Tax Declaration Form for Business Households and Individual Businesses according to Form 01/CNKD issued with Circular 40/2020/TT-BTC and at the same time present and submit with the tax declaration dossier the following documents:
- A copy of the economic contract for the supply of goods and services in the same business line as the presumptive tax household;- A copy of the acceptance and liquidation contract minutes;- A copy of documents proving the origin of goods and services such as: Purchasing receipts for agricultural products if they are domestic agricultural products;- Lists of purchased, exchanged goods by border residents if they are imported by border residents; Invoices from sellers if they are imported goods purchased from domestic businesses or individuals; related documents to prove if they are self-produced goods and services; etc.
Tax authorities have the right to request the presentation of the original copies to compare, verify the accuracy of the copied documents compared to the originals.
Download the Handbook on E-invoices No. 2: Here.
LawNet
