Chương I Thông tư 153/2010/TT-BTC: Hướng dẫn chung

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular guides 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 and 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, households and individuals that sell goods and provide services in Vietnam or overseas;

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

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

2. Invoice-printing organizations.

3. Buyers of 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. Types and forms of invoice

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

2. Types of invoice:

a/ Value-added invoice, which is a domestic goods sale or service provision invoice for organizations and individuals that declare and pay value-added tax by the credit method (Form No. 3.1. Appendix 3. and Form No. 5.1. Appendix 5 to this Circular).

b/ Sale invoice, which is a domestic goods sale or service provision invoice for organizations and individuals that declare and pay value-added lax by the direct method (Form No. 3.2, Appendix 3. and Form No. 5.2. Appendix 5 to this Circular).

Sellers of goods or providers of services in non-tariff zones shall use sale invoices printed with the phrase "For use by organizations and individuals in non-tariff zones" (Form No. 5.3. Appendix 5 to tin's Circular).

c/ Export invoice, which is an invoice used in the export of goods or provision of services abroad or into non-tariff zones and cases regarded as export. The form and contents of an export invoice comply with international practices and the commercial law.

d/ Other types of invoice, including stamps, tickets, cards, insurance premium receipts, etc.

e/ Air freight receipts; international freight vouchers; banking service charge vouchers, etc. Their forms and contents comply with international practices and relevant laws.

3. Forms of invoice

An invoice may lake one of the following forms:

a/ Self-printed invoice, which is printed by businesses themselves from computers, cash registers or other machines upon sale of goods or provision of services;

b/ E-invoice, which is a collection of c-data messages on goods sale or service provision created, made. sent, received, stored and managed under the Law on E-Transactions and its guiding documents:

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

4. Vouchers which are printed, issued, used and managed like invoices include ex- warehousing-cum-internal transportation slips and ex-warehousing slips for goods to be sent to agents for sale. (Forms No. 5.5 and No. 5.6, Appendix 5 to this Circular).

Article 4. Contents of a made-out invoice

1 .Compulsory contents of a made-out invoice must be presented on the same paper side.

a/ Name of invoice type

The name of invoice type must be shown on each invoice. For example: VALUE-ADDED INVOICE, SALE INVOICE, etc.

An invoice concurrently used as a specific document for accounting or sale may have an additional name, which must be printed below the name of invoice type with a font size smaller than that of the name of invoice type or be put in brackets. For example: VALUE-ADDED INVOICE - WARRANTY CARD. VALUE-ADDED INVOICE (WARRANTY CARD), VALUE-ADDED INVOICE – RECEIPT, VALUE-ADDED INVOICE (RECEIPT), etc.

An export invoice may be named as EXPORT INVOICE or otherwise named under commercial practices. For example, EXPORT INVOICE, INVOICE, COMMERCIAL INVOICE, etc.

b/ Symbol of invoice number pattern and symbol of invoice

Symbol of invoice number pattern shows the sign of the name of invoice type, number of copies and serial number of the format of a type of invoice (a type of invoice may have different formats).

Symbol of invoice is a sign identifying invoices by the Vietnamese alphabet and year of issuance.

c/ Names of copies of invoice

Copies of an invoice arc sheets of an invoice of the same serial number. Each invoice must have 2 copies at least and 9 copies at most, of which:

+ First copy is for file.

+ Second copy is for the buyer.

The third copy onward shall be named based on its specific use assigned by the invoice issuer. Particularly, individual invoices issued by tax offices must have 3 copies, with the third copy for file at tax offices.

d/ Serial number of invoice

The serial number of invoice is the number in a sequence of natural numerals in an invoice symbol, consisting of 7 digits.

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

f/ Name, address and tax identification number of the buyer;

g/ Name, unit of calculation, quantity and unit price of goods or service; total amount in figures and words.

In addition to the line of unit price which is exclusive of value-added tax, a value-added invoice must contain lines of value-added lax rate, value-added tax amount, and total paid amount in figures and words.

h/ Signatures and full names of the buyer and seller, seal of the seller (if any), and date of making out the invoice.

i/ Name of the invoice printing organization

For invoices printed on order, the name and tax identification number of the invoice printing organization must be shown on each invoice, even when the invoice printing organization prints invoices for its own use.

k/ Invoices shall be made in Vietnamese. For an invoice requiring foreign language words, those words shall be put in brackets ( ) to the right of or just below the Vietnamese words with a font size smaller than that of the Vietnamese words. Figures written on an invoice are natural numerals: 0, 1, 2. 3, 4, 5, 6, 7, 8 and 9. The digit representing thousands, millions, billions. trillions, million billions and billion billions must be followed by a dot (.). The digit after the digit representing units must be preceded with a comma (,).

An organization's or individual's invoices of a given format must be of the same size.

An export invoice must contain the serial number of invoice; name and address of the exporter: name and address of the importer: name of goods or service, unit of calculation, quantity, unit price, amount and signature of the exporter (Form No. 5.4. Appendix 5 to this Circular). An export invoice which uses only one language shall be made in English. Organizations and individuals may use value-added invoices for their sale of goods or provision of services into non-tariff zones and in cases regarded as export under the commerce law.

For example: Enterprise A conducts both domestic sale and export. It shall use value-added invoices for its domestic sale and export invoices for its export activities under the above guidance.

- Enterprise B conducts both domestic sale and sale to organizations and individuals in non-tariff zones. It may use value added invoices for both activities.

2. Optional contents of a made-out invoice

a/ In addition to the compulsory contents specified in Clause 1 of this Article, business organizations and individuals may create other information useful to their business, including also logos, decorative or advertising images.

b/ The font size of those presenting additional information must be smaller than the smallest size of those presenting compulsory contents.

c/ Additional information must comply with current law and neither hide nor obscure compulsory contents of an invoice.

3. Cases in which an invoice is not required to contain all compulsory contents:

a/ Sellers of goods or services may create, issue and use invoices without signatures of buyers and seals of sellers in the following cases: invoices for electricity, water, telecommuni­cations and banking charges which full meet the conditions on self printing under this Circular.

b/ In the following cases, all compulsory contents are not necessarily required unless the buyer is an accounting unit requiring the seller to make out invoices with full contents provided in Clause I of this Article:

- Invoices printed by lawfully established supermarket and trade center businesses are not required to contain name, address, tax identification number and signature of the buyer and seal of the seller.

- For stamps and tickets: Stamps and tickets with pie-printed par values are not required to contain signature and seal of the seller; and name, address, tax identification number and signature of the buyer.

- Other cases as guided by the Ministry of Finance.