VI Is it correct to issue electronic invoices to individuals who do not record a tax code? What principles must be ensured when invoices are generated from cash registers that are connected to transfer data to tax authorities? In which cases are electronic invoices not required to have full content? Through today’s article, let’s learn about this issue with Pham Consult!
Is it correct to issue electronic invoices to individuals who do not record a tax code?
Pursuant to Clause 5, Article 10 of Decree 123/2020/ND-CP, it is stipulated that:
Content of the invoice
…
5. Name, address, tax code of the buyer
a) In case the buyer is a business establishment with a tax code, the name, address, and tax code of the buyer shown on the invoice must be recorded in accordance with the business registration certificate, branch registration certificate, business household registration certificate, tax registration certificate, tax code notification, investment registration certificate, cooperative registration certificate.
…
b) In case the buyer does not have a tax code, the buyer’s tax code is not required to be shown on the invoice. In some cases of selling goods and providing specific services to individual consumers as prescribed in Clause 14 of this Article, the name and address of the buyer are not required to be shown on the invoice. In the case of selling goods or providing services to foreign customers coming to Vietnam, information about the buyer’s address can be replaced with information about the passport number or entry and exit documents and nationality of the foreign customer.”
Accordingly, if selling to an individual who is not doing business and does not have a tax code, it is not necessary to show the buyer’s tax code. Therefore, this invoice is still not in violation.
In the case of this individual having a tax code but they do not provide it for you to create an invoice, there must be evidence showing that they refuse to provide the tax code as a basis for explaining to the competent authority during inspection and audit to eliminate liability when there is a risk of being administratively sanctioned for creating an invoice with insufficient content.
What principles must be ensured for invoices created from cash registers connected to transfer data to tax authorities?
Article 11 of Decree 123/2020/ND-CP stipulates that invoices created from cash registers connected to transfer electronic data to Tax authorities ensure the following principles:
– Recognizing invoices printed from cash registers connected to transfer electronic data to tax authorities;
– Digital signatures are not required;
– Expenses for purchasing goods and services using invoices (or photocopying invoices or looking up information from the General Department of Taxation’s Electronic Information Portal on invoices) initiated from cash registers are determined to be expenses with sufficient invoices and legal documents when determining tax obligations.
In which cases are electronic invoices not necessarily complete?
In which cases are electronic invoices not necessarily complete as prescribed in Clause 14, Article 10 of Decree 123/2020/ND-CP:
– Electronic invoices do not necessarily have the electronic signature of the buyer (including cases of issuing electronic invoices when selling goods and providing services to customers abroad).
+ In case the buyer is a business establishment and the buyer and seller have an agreement that the buyer meets the technical conditions for digital signature and electronic signature on the electronic invoice issued by the seller, the electronic invoice has the digital signature and electronic signature of the seller and the buyer according to the agreement between the two parties.
– For electronic invoices issued by the tax authority for each occurrence, it is not necessary to have the digital signature of the seller and the buyer.
– For electronic invoices for sales at supermarkets and shopping centers where the buyer is an individual who is not doing business, the invoice does not necessarily have to have the name, address, and tax code of the buyer.
+ For electronic invoices for selling gasoline to customers who are individuals who are not doing business, it is not necessary to have the indicators of invoice name, invoice model number, invoice symbol, invoice number; name, address, tax code of the buyer, electronic signature of the buyer; digital signature, electronic signature of the seller, and value added tax rate.
– For electronic invoices in the form of stamps, tickets, and cards, the invoice does not necessarily have to have the seller’s digital signature (except in cases where stamps, tickets, and cards are electronic invoices with codes issued by tax authorities), buyer criteria (name, address, tax code), tax amount, and value-added tax rate.
+ In cases where stamps, tickets, and electronic cards have available face values, it is not necessary to have criteria for unit of calculation, quantity, and unit price.
– For electronic documents of air transport services issued via websites and e-commerce systems established according to international practices for non-business individuals identified as electronic invoices, the invoice does not necessarily have to have the invoice symbol, invoice template symbol, invoice serial number, value-added tax rate, tax code, buyer’s address, or seller’s digital signature.
+ In case a business organization or a non-business organization purchases air transport services, the electronic documents of air transport services issued via the website and e-commerce system are established according to international practice for individuals of the business organization or individuals of the non-business organization, and are not determined as electronic invoices.
+ Enterprises providing air transport services must establish electronic invoices with full contents as prescribed and delivered to organizations with individuals using air transport services.
– For invoices of construction and installation activities; activities of building houses for sale with payment according to progress according to the contract, the invoice does not necessarily have to have the unit of calculation, quantity, unit price.
– For the Warehouse Delivery and Internal Transport Note, the Warehouse Delivery and Internal Transport Note shows information related to the internal transfer order, the consignee, the person delivering the goods, the warehouse delivery location, the receiving location, and the means of transport.
+ Specifically:
++ The buyer’s name shows the consignee, the buyer’s address shows the warehouse location receiving the goods;
++ The seller’s name shows the shipper, the seller’s address shows the warehouse location of the goods and means of transport;
++ The tax amount, tax rate, and total payment amount are not shown.
+ For the Warehouse Delivery Note for goods sent to agents, the Warehouse Delivery Note for goods sent to agents shows information such as the economic contract, the carrier, means of transport, the warehouse location of the delivery, the warehouse location of the receiving, the name of the goods, unit, quantity, unit price, total amount.
++ Specifically: record the number, date, month, and year of the economic contract signed between the organization or individual; the full name of the carrier, the transportation contract (if any), the seller’s address shows the warehouse location of the goods sent.
– Invoices used for Interline payments between airlines are prepared according to the regulations of the International Air Transport Association, so the invoice does not necessarily have to include the following indicators: invoice symbol, invoice template symbol, address name, tax code of the buyer, digital signature of the buyer, unit of calculation, quantity, unit price.
– Invoices issued by air transport enterprises to agents are invoices issued according to the report that has been reconciled between the two parties and according to the summary list, the invoice does not necessarily have to have the unit price.
– For construction, installation, production, and provision of products and services by defense and security enterprises serving defense and security activities according to the regulations of the Government, the invoice does not necessarily have to have the unit of calculation; quantity; unit price; the name of goods and services section records the provision of goods and services according to the contract signed between the parties.
+ Enterprises providing air transport services must establish electronic invoices with full contents as prescribed and delivered to organizations with individuals using air transport services.
– For invoices of construction and installation activities; activities of building houses for sale with payment according to progress according to the contract, the invoice does not necessarily have to have the unit of calculation, quantity, unit price.
– For the Warehouse Delivery and Internal Transport Note, the Warehouse Delivery and Internal Transport Note shows information related to the internal transfer order, the consignee, the person delivering the goods, the warehouse delivery location, the receiving location, and the means of transport.
+ Specifically:
++ The buyer’s name shows the consignee, the buyer’s address shows the warehouse location receiving the goods;
++ The seller’s name shows the shipper, the seller’s address shows the warehouse location of the goods and means of transport;
++ The tax amount, tax rate, and total payment amount are not shown.
+ For the Warehouse Delivery Note for goods sent to agents, the Warehouse Delivery Note for goods sent to agents shows information such as the economic contract, the carrier, means of transport, the warehouse location of the delivery, the warehouse location of the receiving, the name of the goods, unit, quantity, unit price, total amount.
++ Specifically: record the number, date, month, and year of the economic contract signed between the organization or individual; the full name of the carrier, the transportation contract (if any), the seller’s address shows the warehouse location of the goods sent.
– Invoices used for Interline payments between airlines are prepared according to the regulations of the International Air Transport Association, so the invoice does not necessarily have to include the following indicators: invoice symbol, invoice template symbol, address name, tax code of the buyer, digital signature of the buyer, unit of calculation, quantity, unit price.
– Invoices issued by air transport enterprises to agents are invoices issued according to the report that has been reconciled between the two parties and according to the summary list, the invoice does not necessarily have to have the unit price.
– For construction, installation, production, and provision of products and services by defense and security enterprises serving defense and security activities according to the regulations of the Government, the invoice does not necessarily have to have the unit of calculation; quantity; unit price; the name of goods and services section records the provision of goods and services according to the contract signed between the parties.
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