Chapter II
CREATION AND ISSUANCE OF INVOICES
Article 5. Principles of creation and issuance of invoices
1. Business organizations and individuals that fully satisfy the conditions specified in Articles 6 and 7 of this Decree may themselves print invoices or create e-invoices for use in goods and service sale.
2. Business organizations and individuals that have tax identification numbers but fail to fully satisfy the conditions specified in Clause 1 of this Article may order the printing of invoices for their goods and service sale.
3. Tax offices of provinces and centrally run cities (below referred to as provincial-level Tax Departments) shall order the printing of. and issue, invoices for distribution or sale to organizations and individuals under Article 10 of this Decree.
4. Enterprises that fully satisfy the conditions specified in Article 22 of this Decree may print invoices for other organizations and individuals.
5. Business organizations and individuals may concurrently use invoices of different forms. The State encourages the use of c-invoices.
6. Invoice-printing organizations and individuals may not print the same serial numbers for invoices with the same symbol.
7. Before using invoices for goods or service sale, organizations and individuals shall notify their issuance under Articles 11 and 12 of this Decree.
Article 6. Self-printed invoices
1. Enterprises established under law in industrial parks, economic zones, export-processing zones or hi-tech parks; enterprises having a charter capital level prescribed by the Ministry of Finance; and public non-business units conducting production and business activities under law may themselves print invoices after obtaining their tax identification numbers.
2. Business organizations and individuals, except those defined in Clause I of this Article, may themselves print invoices for goods and service sale if they fully satisfy the following conditions:
a/ Having obtained tax identification numbers;
b/ Having turnover from goods and service sale ;
c/ Not having been sanctioned for tax-related violations prescribed by the Ministry of Finance for 365 (three hundred and sixty five) consecutive days by the date of notification of the issuance of self-printed invoices;
d/ Having equipment systems for printing and making out invoices when selling goods or services:
e/ Being accounting units as defined in the Accounting Law and having goods and service sale software linked with accounting software to ensure that invoices will be printed and made out only when accounting operations arise.
3. Self-printed invoices must abide by the principle that an invoice has the sole number. The number of invoice copies to be printed depends on specific use needs of sale operations. Organizations and individuals shall themselves specify in writing the number of invoice copies.
Article 7. E-invoices
1. E-invoices shall be created, made out and processed on computers of business organizations and individuals with tax identification numbers when selling goods or services and stored on computers of the involved parties under the law on e-transactions.
2. E-invoices shall he used under the law on e-transactions.
Article 8. Invoices printed on order
1. Invoices to be printed on order shall be printed in a pie-printed format with contents specified in Clause 3. Article 4 of this Decree. Particularly, an invoice printed on order of a provincial-level Tax Department must show the Tax Department's name in its left upper corner.
2. Business organizations and individuals with tax identification numbers may order the printing of invoices for goods and service sale.
3. Provincial-level Tax Departments shall order the printing of invoices for sale or distribution to organizations and individuals defined in Article 10 of this Decree.
All units of provincial-level Tax Departments shall sell or distribute invoices of the same type issued by the Tax Departments.
Article 9. Printing of invoices on order
1. Invoices to be printed on order shall be printed under contracts between business organizations and individuals or provincial-level Tax Departments and invoice-printing enterprises that fully satisfy the conditions specified in Article 22 of this Decree.
2. An invoice printing contract shall be made in writing and must indicate the quantity, symbol and serial number of the invoice, enclosed with the specimen invoice.
3. A printing enterprise which itself prints invoices on order for goods and service sale shall obtain an invoice printing decision from its head, which must have the contents specified in Clause 2 of this Article.
Article 10. Sale and distribution of invoices printed on order of provincial-level Tax Departments
1. Invoices printed on order of provincial-level Tax Departments shall be sold at prices on the principle that prices can offset actual expenses. Directors of provincial-level Tax Departments shall decide on invoice selling prices on this principle before posting them. Tax offices at all levels may not collect any money in addition to the posted price.
2. Invoices printed on order of provincial-level Tax Departments may be sold only to organizations other than enterprises which conduct business activities and to business households and individuals with their establishments based in localities.
3. Invoices printed on order of provincial-level Tax Departments shall be distributed to organizations other than enterprises and to non-business households and individuals that sell goods and services and need invoices for handing to their customers.
Article 11. Issuance of invoices by business organizations and individuals
1. Before using invoices for goods and service sale, business organizations and individuals shall make invoice issuance notices.
2. An invoice issuance notice contains the specimen invoice, date of use commencement, date of making the notice and signature of a representative at law.
3. Specimen invoice is an invoice printed with correct and full contents of an invoice copy to be handed to a buyer which has a number consisting of a series of zeros and the word '"specimen'".
4. An invoice issuance notice shall be sent to the tax office of the locality where the invoice issuer is based within 10 days after the notice is signed, and posted up right at the establishments using invoices for goods and service sale throughout the invoice use duration.
5. In case of changes in the notified contents, business organizations and individuals shall carry out new issuance notification procedures under Clauses 2. 3 and 4 of this Article.
Article 12. Issuance of invoices by provincial-level Tax Departments
1. Invoice issuance notices must be made for invoices printed on order of provincial-level Tax Departments for sale or distribution before first-time sale or distribution.
2. Contents of an issuance notice and specimen invoice are specified in Clauses 2 and 3 of Article 11.
3. An invoice issuance notice shall be sent to all provincial-level Tax Departments nationwide within 10 (ten) days from the date of its making and posted up right at establishments of provincial-level Tax Departments throughout the invoice use duration. A provincial-level Tax Department which has posted the invoice issuance notice on the tax sector's website is not required to send this notice to another Tax Department.
4. In case of a change in the notified contents, provincial-level Tax Departments shall carry out new issuance notification procedures under Clauses 2 and 3 of this Article.
Article 13. Identification of invoices
1. Invoice printing and issuing organizations and individuals shall print confidential identification signs in their issued invoices for the identification of counterfeit invoices in the course of their use.
2. Invoice printing and issuing organizations and individuals shall give a written reply within 10 days after receiving a request of a competent state agency for identification of the legality of invoices.
Tìm kiếm
Nghị định 51/2010/NĐ-CP (Bản Word)