Chương 3 Nghị định 51/2010/NĐ-CP: Sử dụng hóa đơn

Chapter III

USE OF INVOICES

Article 14. Principles of use of invoices

1. Business organizations and individuals may make out and hand invoices to goods and service buyers under this Decree.

2. When making out an invoice, business organizations and individuals shall fully and truthfully fill in it based on actually arising operations.

3. An invoice shall be made out in a number of originals to be handed to the buyer, kept by the seller and to meet requirements of business activities. Invoice originals with the same serial number must have the same contents.

4. In the course of using invoices, business organizations and individuals that detect the loss of invoices already or not yet made out shall report such loss to managing tax offices for information and timely handling.

5. Business establishments within the same accounting unit as provided in the Accounting Law shall use invoices of the principal establishment.

Article 15. Making out of invoices

1. When selling goods or services, the seller shall make out an invoice with all the contents required in this Decree.

2. invoices shall be made out with serial numbers in ascending order. The Ministry of Finance shall specify the order of making out invoices in cases in which different establishments within the same accounting unit use invoices with the same name and symbol.

3. Date of making out an invoice is a date on which the seller and buyer carry out procedures to acknowledge that the ownership or use right over goods and services has been transferred. In cases in which it is provided by law that the transfer of ownership or use right lakes effect from the time of registration, the date of making out an invoice is the date of delivery of goods.

In case of multiple delivery of goods or transfer of goods item by item or services stage by stage, an invoice must be made out for each delivery and transfer for the volume and value of delivered or transferred goods or services.

4. In case of via-phone or online sale of goods or sale of goods or services to multiple consumers at a time, when making out an invoice, the seller or buyer is not required to sign the invoice under the Finance Ministry's regulations.

5. An e-invoice shall be completely made out after the seller and buyer have signed for certifying that a transactions has been conducted under the law on e-transactions.

6. The Ministry of Finance shall specify the making out of invoices in other specific cases.

Article 16. Sale of goods or services without making out invoices

1. Invoices are not required for goods or services with a total payment of under VND 2(X).0()0. unless the buyer so requests.

2. Sold goods and services without invoices specified in Clause I of this Article shall be listed for monitoring.

3. At the end of a day. the business establishment shall make out a general invoice indicating the goods or service sales on the total line of the list, sign and keep the counterfoil of the original handed to the buyer and use other originals under regulations. The buyer's name in this invoice shall be written as "retail without handover of invoice."

Article 17. Recovery of made-out invoices

1. When detecting errors in a made-out invoice which is not yet handed to the buyer, the seller shall cross out all the originals and keep

the number of the invoice containing errors.

2. When errors are detected in a made-out invoice which has been handed to the buyer or when the bought goods or services are returned or recalled at the request of either party, both parties shall make a record of the recovery of the originals of the invoice containing errors or invoice of the returned or recalled goods or services. The seller shall keep this invoice.

An invoice recovery record must indicate errors or reasons for recall or return of goods or services and compensation agreements between the two parties (if any).

Article 18. Disposal of invoices no longer in use

1. Organizations or individuals that obtain tax offices' approval of cessation to use their lax identification numbers shall cease using invoices the issuance of which has been notified but which are not yet used.

2. Organizations or individuals that issue replaceable invoices shall cease using the replaced invoice numbers which are not yet used.

3. Managing tax offices shall notify the termination of validity of invoices not yet made out and currently used by business organizations or individuals that abscond or arbitrarily cease business activities.

Article 19. Authorization for making out invoices

1. Organizations or individuals authorizing others to sell goods or services may authorize the latter to make out invoices when selling goods or services.

2. The authorization for the buyer or a third party to make out invoices complies with the Finance Ministry's regulations.

3. Authorization for making out invoices must be made in writing between the authorizing and authorized parties.

4. Authorizing organizations or individuals shall take responsibility for the creation, issuance and use of invoices under this Decree.

Article 20. Buyers' use of invoices

1. Buyers may use lawful invoices under law for evidencing their use right or ownership over goods or services; enjoying sales promotion, post-sales promotion or lucky draws or receiving damages under law. They may use such invoices for the accounting of goods and service sale under the accounting law; tax declaration; registration of use rights or ownership; and declaration and payment of state budget capital under law. Invoices used for this purpose must contain information which helps identify the buyer, except cases specified by the Ministry of Finance.

2. Invoices' made-out originals handed to buyers which are used for the purposes specified in Clause I of this Article shall be preserved under Article 26 of this Decree.