19:44, 09/07/2024
Recently, the Government of Vietnam issued Decree 123/2020/ND-CP regulating invoices and documents. Below is a compilation of the forms for invoices and documents that taxpayers are to use from December 5, 2020.
Article table of contents
Compilation of the latest forms for invoice and documents - taxpayer (Illustration)
DOWNLOAD Compilation of the latest forms for invoice and documents - taxpayer
Specifically, in Appendix IA issued together with Decree 123/2020/ND-CP of Vietnam's Government, the forms regarding invoices and documents - taxpayers are stipulated as follows:
| Form No. | Title of Dossier, Form | Relevant Article, Chapter |
|---|---|---|
| 1. Electronic Invoices | ||
| 01/DKTĐ-HDDT | Declaration for registration/change of information on using electronic bills | Article 15 |
| 04/SS-HDDT | Notification of electronic bills with errors | Article 19 |
| 06/DN-PSDT | Application for issuing electronic bills with a tax authority code by occurrence | Clause 2 Article 13 |
| 01/TH-HDDT | Summary of electronic bill data | Clause 2 Article 22 |
| 03/DL-HDDT | Declaration of data on bills, vouchers for goods, services sold | Clause 1 Article 60 |
| 2. Invoices printed by tax authorities | ||
| 02/DN-HDG | Application to purchase bills | Article 24 |
| 02/CK-HDG | Commitment | Article 24 |
| 02/HUY-HDG | Notification of results of bill destruction | Article 27 |
| BC21/HDG | Report on lost, burned, damaged bills | Article 28 |
| BC26/HDG | Report on the usage of bills | Article 29 |
| BK02/CDD-HDG | List of unused bills of organizations, individuals relocating to a new business location outside the management of the tax authority | Clause 3 Article 29 |
| BK02/QT-HDG | Detailed list of bills for organizations, individuals up to the time of bill settlement | Clause 2 Article 29 |
| 3. Receipts | ||
| 01/DKTD-BL | Declaration for registration/change of information on using receipts | Article 34 |
| 02/PH-BLG | Notification of receipt issuance | Clause 3 Article 35 |
| 02/DCPH-BLG | Notification of adjustment in the Receipt Issuance Notification | Clause 4 Article 35 |
| 02/BK-BLG | Receipt list when relocating | Article 35 |
| 02/UN-BLG | Notification on appointment/termination of appointment to issue collection receipts for fees, charges | Article 36 |
| BC26/BLĐT | Report on the usage of electronic fee and charge receipts | Article 37 |
| BC26/BLG | Report on the usage of fee and charge receipts | Article 37 |
| 02/HUY-BLG | Notification of results of receipt destruction | Article 38 |
| BC21/BLG | Report on lost, burned, damaged receipts | Article 39 |
Le Vy
- Key word:
- Decree 123/2020/ND-CP
- invoices
- taxpayers
