{"id":1335,"date":"2019-12-13T02:49:37","date_gmt":"2019-12-13T02:49:37","guid":{"rendered":"http:\/\/mva.vn\/?p=1335"},"modified":"2023-04-21T06:15:55","modified_gmt":"2023-04-21T06:15:55","slug":"10-van-de-noi-bat-ve-hoa-don-dien-tu-ma-doanh-nghiep-phai-biet","status":"publish","type":"post","link":"https:\/\/dichvuketoan.net.vn\/en\/10-van-de-noi-bat-ve-hoa-don-dien-tu-ma-doanh-nghiep-phai-biet\/","title":{"rendered":"10 outstanding issues about “E-invoices” that businesses must know"},"content":{"rendered":"1. Compulsory use of e-invoices for businesses from November 1, 2020<\/span><\/strong><\/p>\n

Enterprises must complete the implementation of e-invoices by November 1, 2020.\u00a0Specifically, the use of invoices by business establishments from November 1, 2018 to November 1, 2020 is done as follows:<\/span><\/p>\n

– Business establishments that have notified the issuance of e-invoices without a code or have registered for an e-invoice with a tax authority’s code before November 1, 2018 will continue to use them.<\/span><\/p>\n

\u2013 Business establishments that have announced the issuance of ordered invoices, self-printed invoices, or purchased invoices from tax authorities for use before November 1, 2018: they may continue to use them until the end of the day. October 31, 2020 and carry out invoice procedures as prescribed in Decrees: No. 51\/2010\/ND-CP and No. 04\/2014\/ND-CP.<\/span><\/p>\n

During the period from November 1, 2018 to October 31, 2020: in case the tax authority notifies the business establishment to convert to apply e-invoices with code if the business establishment has not met the conditions Regarding information technology infrastructure, if they continue to use invoices in the above forms, the business establishment shall send invoice data to the tax agency (under Form No. 03 Appendix issued with Decree 119). \/2018\/ND-CP) along with the submission of a value-added tax return.<\/span><\/p>\n

\u2013 Newly established business establishments between November 1, 2018 and October 31, 2020, in case the tax authority announces the application of electronic invoices, the business establishment shall: The business shall comply with the instructions of the tax authority.<\/span><\/p>\n

In case the conditions for information technology infrastructure are not satisfied but continue to use invoices as prescribed in Decrees: No. 51\/2010\/ND-CP and No. 04\/2014\/ND-CP, the following procedures shall be followed. business establishments mentioned in Clause 2 (above).<\/span><\/p>\n

2. Guide enterprises to use e-invoices<\/span><\/strong><\/p>\n

Contents of instructions on: initialization of e-invoices;\u00a0form of sending, saving files and format of e-invoices;\u00a0convert e-invoices into paper vouchers;\u00a0on buyer signatures on e-invoices and e-invoicing with more than one page number of lines.<\/span><\/p>\n

3. Instructions for handling e-invoices that have been made but have errors<\/span><\/strong><\/p>\n

The content of instructions on how to handle e-invoices with or without the tax authority’s code has errors in the following cases: e-invoices have not been sent to the buyer with errors detected or have been sent to the buyer Just discovered the error…<\/span><\/p>\n

4. Solve problems about Buyer’s signature on e-invoice<\/span><\/strong><\/p>\n

Currently, in the process of using e-invoices, there are actually many problems with the buyer’s signature, such as:<\/span><\/p>\n

There are many units that use e-invoices that do not have the electronic signature of the buyer and also do not have any documents attached such as the contract… is such an invoice valid?\u00a0And in order to be exempted from the buyer’s signature, does the business need to send an official dispatch to the Tax Department to apply for an exemption or automatically apply if it meets the conditions?<\/span><\/p>\n

For details, call: 0981.350.666-0248.587.0666<\/span><\/p>\n

5. Distinguishing e-invoices with and without identification numbers of tax authorities<\/span><\/strong><\/p>\n

Distinctive contents on: definition;\u00a0object of use;\u00a0how to register to use;\u00a0how to make an invoice;\u00a0issue invoice code;\u00a0methods of sending and receiving invoices as well as handling errors on electronic invoices.<\/span><\/p>\n

6. Distinguish between Printed e-invoices and invoices converted from e-invoices?<\/span><\/strong><\/p>\n

The difference between the printed version when looking up an e-invoice or an invoice converted from an e-invoice is shown through basic features such as: in essence (both are messages of the e-invoice shown in the text). paper but it is NOT an ELECTRONIC INCLUDE) or different in terms of managing printouts\/managing converted invoices;\u00a0About the content and about the purpose of use\u2026<\/span><\/p>\n

7. Distinguish between illegal use of invoices and illegal use of invoices<\/span><\/strong><\/p>\n

Within the scope of this article, we will provide you with a way to distinguish: which cases are illegal use of invoices, which cases are illegal use of invoices and how to handle violations in the this case.<\/span><\/p>\n

8. Cancel paper invoices when starting to use e-invoices with code<\/span><\/strong><\/p>\n

According to the provisions of Clause 3, Article 14 of Decree 119\/2018\/ND-CP, from the time of using e-invoices with tax authority’s code, enterprises must destroy unused paper invoices. .<\/span><\/p>\n

Procedures for canceling paper invoices are carried out in accordance with Article 29 of Circular 39\/2014\/TT-BTC.<\/span><\/p>\n

Note: The time limit for invoice cancellation is 30 days from the date of notification to the tax authority.\u00a0In case the tax authority has notified that the invoice is expired (except for the case of notice due to the implementation of measures to enforce tax debt), the enterprise must cancel the invoice, the time limit for the cancellation of the invoice is 10 days from the date of application. from the date the tax authority announces the expiry of the use value or from the date on which the lost invoice is recovered.<\/span><\/p>\n

9. Many businesses are allowed to issue e-invoices without codes<\/span><\/strong><\/p>\n

When selling goods and providing services, enterprises doing business in the following fields may issue e-invoices without tax authority’s code such as:<\/span><\/p>\n

\u2013 Electricity sector;\u00a0Petroleum;\u00a0post and Telecommunication;\u00a0air, road, rail, sea, water transport;\u00a0Clean water;<\/span><\/p>\n

-Credit financing;\u00a0insurance;\u00a0medical;<\/span><\/p>\n

\u2013 E-commerce business;\u00a0supermarket business;\u00a0Traders and businesses, economic organizations have or will conduct transactions with tax authorities by electronic means, build information technology infrastructure, have accounting software system, invoicing software e-invoices to create and look up e-invoices, store e-invoice data in accordance with regulations, and ensure the transmission of e-invoice data to buyers and to tax authorities.<\/span><\/p>\n

Note:<\/span><\/strong>\u00a0\u00a0If an enterprise does business in the above fields but is subject to high tax risks, it must use e-invoices with the tax authority’s code when selling goods or providing services, regardless of value. each sale of goods or provision of services.<\/span><\/p>\n

10. Summary of forms for enterprises to use e-invoices<\/span><\/strong><\/p>\n

According to the provisions of Decree 119\/2018\/ND-CP, 07 forms are required when using e-invoices;\u00a0include:<\/span><\/p>\n\n\n\n\n\n\n\n\n\n
Model number 01<\/span><\/td>\nDeclaration of registration\/change of information on the use of e-invoices<\/span><\/td>\n<\/tr>\n
Model number 02<\/span><\/td>\nNotice of acceptance\/disapproval of using e-invoices<\/span><\/td>\n<\/tr>\n
Model number 03<\/span><\/td>\nData declaration of invoices, documents of goods and services sold<\/span><\/td>\n<\/tr>\n
Model number 04<\/span><\/td>\nNotice of cancellation of e-invoice<\/span><\/td>\n<\/tr>\n
Model No. 05<\/span><\/td>\nNotice of e-invoices to be reviewed<\/span><\/td>\n<\/tr>\n
Model No. 06<\/span><\/td>\nRequest for issuance of an electronic invoice with the tax authority’s code<\/span><\/td>\n<\/tr>\n
Model No. 07<\/span><\/td>\nNotify about the expiration of the use time of e-invoices with the tax authority’s code via the website of the General Department of Taxation \/ through entrusting organizations providing e-invoice services;\u00a0not in the case of using e-invoices without tax authority’s code<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>","protected":false},"excerpt":{"rendered":"

1. Compulsory use of e-invoices for businesses from November 1, 2020 Enterprises must complete the implementation of e-invoices by November 1, 2020.\u00a0Specifically, the use of invoices by business establishments from November 1, 2018 to November 1, 2020 is done as follows: – Business establishments that have notified the issuance of e-invoices without a code or..<\/p>\n","protected":false},"author":1,"featured_media":1283,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[1],"tags":[],"yoast_head":"\n10 outstanding issues about "E-invoices" that businesses must know - MVA B\u1eafc Giang<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dichvuketoan.net.vn\/10-van-de-noi-bat-ve-hoa-don-dien-tu-ma-doanh-nghiep-phai-biet\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"10 outstanding issues about "E-invoices" that businesses must know - MVA B\u1eafc Giang\" \/>\n<meta property=\"og:description\" content=\"1. Compulsory use of e-invoices for businesses from November 1, 2020 Enterprises must complete the implementation of e-invoices by November 1, 2020.\u00a0Specifically, the use of invoices by business establishments from November 1, 2018 to November 1, 2020 is done as follows: – Business establishments that have notified the issuance of e-invoices without a code or..\" \/>\n<meta property=\"og:url\" content=\"https:\/\/dichvuketoan.net.vn\/10-van-de-noi-bat-ve-hoa-don-dien-tu-ma-doanh-nghiep-phai-biet\/\" \/>\n<meta property=\"og:site_name\" content=\"MVA B\u1eafc Giang\" \/>\n<meta property=\"article:published_time\" content=\"2019-12-13T02:49:37+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-04-21T06:15:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/dichvuketoan.net.vn\/wp-content\/uploads\/2019\/12\/hddt-1.png\" \/>\n\t<meta property=\"og:image:width\" content=\"500\" \/>\n\t<meta property=\"og:image:height\" content=\"350\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"mvavietnam\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"mvavietnam\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/dichvuketoan.net.vn\/10-van-de-noi-bat-ve-hoa-don-dien-tu-ma-doanh-nghiep-phai-biet\/\",\"url\":\"https:\/\/dichvuketoan.net.vn\/10-van-de-noi-bat-ve-hoa-don-dien-tu-ma-doanh-nghiep-phai-biet\/\",\"name\":\"10 outstanding issues about \\\"E-invoices\\\" that businesses must know - 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