In the process of buying and selling goods and providing services, there are many cases where businesses have to make a list such as: buying goods under VND 200,000, buying goods without invoices, etc. goods, services.
- Sample list of retail sales of goods and services valued at less than 200,000 VND
When selling goods and services with the total payment price of less than 200,000 VND each time, the enterprise is not required to issue an invoice, unless the buyer requests to make and deliver the invoice.
In this case, the seller must make a list of retail sales of goods and services (according to form No. 5.6, Appendix 5 issued together with Circular 39/2014/TT-BTC) in the order of sale of the day. The list must contain the name, tax identification number and address of the seller, the name of the goods or services, the value of the goods or services sold, the date of making, and the name and signature of the person making the list.
- List of goods and services purchased without invoices
In case of purchase of goods and services without an invoice, the purchaser’s expenses shall be included in deductible expenses if a list of purchased goods and services is made (Form No. 01/TNDN enclosed herewith). Circular 78/2014/TT-BTC) enclosed with payment documents for sellers and service providers in the cases specified in Article 4 of Circular 96/2015/TT-BTC.
The list of goods and services purchase and sale signed by the legal representative or authorized person of the enterprise and take responsibility before law for the accuracy and truthfulness. Expenses deducted in this case are not required to have non-cash payment vouchers.
- List of unused invoices of the enterprise that has moved its business location to another area managed by the tax authority
After carrying out the procedures for notifying invoice issuance, if the enterprise changes its business address, leading to a change in the tax authority directly managing it and wants to continue using the issued invoice number that has not been used up, must submit a list of unused invoices (made according to form No. 3.10, Appendix 3 issued together with Circular 39/2014/TT-BTC) together with a report on the use of invoices and stamp the new address on the invoice. invoice and notice of adjustment of information in the invoice issuance notice to the tax office where it is transferred.
- Invoice settlement list
Enterprises that are eligible to purchase invoices from tax authorities, when purchasing invoices, must prepare all documents as prescribed in Article 12 of Circular 39/2014/TT-BTC, including a list of finalization of invoices. application (made according to form No. 3.12 Appendix 3 issued together with Circular 39/2014/TT-BTC).
- List of invoice numbers to be adjusted, the amount and tax amount to be adjusted in case of issuing commercial discount invoices
In case the discount amount is made at the end of the sales discount program (period), the invoice must be accompanied by a list of invoice numbers to be adjusted, the adjusted amount and tax amount. Based on the adjusted invoice, the seller and the buyer shall declare and adjust the purchase and sale sales, output and input taxes.
- Sales statement used when issuing invoices with more items than the number of lines on the invoice
Pursuant to the provisions of Article 19 of Circular 39/2014/TT-BTC, when selling goods and services, if the list of goods and services is more than the line number of some invoices, the seller may use the list to list the types of goods and services sold together with the invoice.
The list is designed by the seller himself in accordance with the characteristics, models and types of goods, but must ensure the following main contents:
– Seller’s name, contact address, tax code.
– Name of goods, quantity, unit price, into money. In case the seller pays value-added tax by the deduction method, the list must have the criteria “value-added tax” and “value-added tax”. The total payment (excluding value added tax) is exactly the amount stated on the value added invoice.
The list must clearly state “enclosed with invoice number…Date…month…. year” and have all signatures of the seller and the buyer as on the invoice.
Legal grounds:
– Circular 39/2014/TT-BTC.
– Circular 78/2014/TT-BTC.
