Chương 1 Nghị định 51/2010/NĐ-CP: Quy định chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Decree provides for the printing, issuance and use of goods sale and service provision invoices (below collectively referred to as invoices): the sanctioning of administrative violations related to invoices; tasks and powers of tax administration agencies at all levels as well as agencies and organizations involved in the printing, issuance and use of invoices; and rights, obligations and responsibilities of agencies, organizations and individuals in the printing, issuance and use of invoices.

Article 2. Subjects of application

1. Goods sellers and service providers, including:

a/ Vietnamese organizations and individuals that sell goods and provide services (collectively referred to as goods and service sellers) in Vietnam or overseas;

b/ Foreign organizations and individuals that sell goods and services in Vietnam or conduct production and business activities in Vietnam and sell goods overseas;

c/ Vietnamese and foreign non-business organizations and individuals that sell goods and services in Vietnam.

2. Invoice-printing organizations.

3. Organizations and individuals that buy goods and services.

4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices.

Article 3. Interpretation of terms

1. Invoice means a document made by a seller to record information on goods or service sale under law.

2. Creation of an invoice means the making of an invoice used for goods and service sale by business organizations and individuals, including invoices printed out from enterprises' machines or equipment; invoices printed on order by qualified enterprises; and e-invoices created under the Law on E-Transactions.

3. Making out of an invoice means the filling of all contents of an invoice under regulations when selling goods or services.

4. Lawful invoice means an invoice which is correct and complete in form and content as provided in this Decree.

5. Counterfeit invoice means an invoice printed or created according to the specimen of an invoice already issued by another organization or individual, or printed or created with the same serial number of an invoice with the same symbol.

6. Invalid invoice means an invoice which has been printed or created under this Decree but for which issuance notification has not yet been completed.

7. Expired invoice means an invoice for which all issuance procedures have been carried out but the issuer notifies that he/she/it no longer uses it; an invoice which is lost after its issuance is notified by the issuer to the managing tax office; or an invoice of an organization or individual that has ceased to use (or closed) his/her/its tax identification number.

8. Use of unlawful invoices means the use of counterfeit invoices, invalid invoices, expired invoices or invoices of other organizations or individuals (other than invoices issued by tax offices) for making out invoices when selling goods or services or for accounting, tax declaration or budget capital payment.

9. Illegal use of invoices means the making out of false invoices: giving away or sale of blank invoices to other organizations or individuals to make them out when selling goods or services; giving away or sale of made-out invoices to other organizations or individuals for accounting, tax declaration or budget capital payment; making out of an invoice without filling in all of its contents: making out of an invoice with different information in its copies: use of invoices of certain goods or services for evidencing other goods or services; or repeated use of invoices when transporting goods for sale.

10. False invoice means an invoice which contains partially or wholly untruthful contents.

Article 4. Types, form and contents of an invoice

1. Invoices provided in this Decree take the following types:

a/ Export invoice, which is an invoice used in exporting goods and services abroad or into non-tariff zones;

b/ Value-added invoice, which is a domestic goods and service sale invoice reserved for organizations and individuals that declare value-added tax by the credit method;

c/ Sale invoice, which is an invoice for domestic goods and service sale reserved for organizations and individuals that declare value-added tax by the direct method;

d/ Other types of invoice, including tickets, cards or documents which have other names but the same forms and contents provided in Clauses 2 and 3 of this Article.

2. An invoice may lake any of the following forms:

a/ Self-printed invoice, which is printed out by business organizations and individuals themselves from computers, cash registers or other machines when selling goods or services;

b/ E-invoice. which is a combination of e-data massages on goods and service sale which are created, made. sent, received, stored and managed under the Law on E-Transactions and guiding documents;

c/ Invoice printed on order, which is an invoice printed on order of business organizations and individuals according to a set form for goods and service trading activities, or on order of tax offices according to a set form for distribution or sale to organizations and individuals.

3. An invoice must contain the following:

a/ Name, symbol and number of the invoice and names of its copies. An invoice printed on order must also indicate the name of the invoice-printing organization;

b/ Name, address and tax identification number of the seller;

c/ Name, address and tax identification number of the buyer:

d/ Name, unit of calculation, quantity and unit price of goods or services; amount exclusive of value-added lax. value-added tax rate, and value-added tax amount, for value-added invoices:

e/ Total paid amount, signatures of the buyer and seller, seal of the buyer (if any), and date of making out the invoice.

The Ministry of Finance shall specify cases in which an invoice is not required to contain all the contents specified in this Clause.

4. Invoices shall be presented in Vietnamese. For export invoices or invoices requiring foreign-language words, foreign-language words shall be written in parenthesis () at the right of or just below the Vietnamese words and have a font size smaller than that of Vietnamese words.

5. When a treaty to which Vietnam is a contracting party provides for the contents and forms of invoice different from those provided in Clauses 2 and 3 of this Article, such treaty prevails.