Chương II Thông tư 153/2010/TT-BTC: Tạo và phát hành hóa đơn

Chapter II

CREATION AND ISSUANCE OF INVOICES

Article 5. Principles of creation of invoices

1. Creation of invoices means creating invoice formats in the forms specified in Clause 3. Article 3 of this Circular for use in the sale of goods or provision of services by business organizations, households or individuals.

2. Business organizations, households and individuals may concurrently create invoices of different forms (self-printed invoices, invoices printed on order, e-invoices) under Decree No. 51/2010/ND-CP and this Circular.

a/ New or operating businesses which fall into the cases specified at Point a. Clause 1. Article 6 of this Circular may themselves print invoices.

b/ Operating businesses which satisfy the conditions specified at Point b. Clause 1, Article 6 of this Circular may themselves print invoices.

c/ Businesses defined at Points a and b of this Clause which do not themselves print invoices may order the printing of invoices under Article 8 of this Circular.

d/ Business organizations, households and individuals other than those defined at Points a and b of this Clause that pay value-added tax by the credit method may order the printing of invoices under Article 8 of this Circular.

e/ Organizations other than enterprises which conduct business activities and business households and individuals; micro enterprises; enterprises located in areas with socio-economic difficulties and exceptional socio-economic difficulties may buy invoices printed on order of tax offices under Clause 1. Article 11 of this Circular.

f/ Public non-business units engaged in production and business activities under law which fully satisfy the conditions for self printing invoices under Clause 1. Article 6, but do not themselves print invoices may order the printing of invoices or buy invoices printed on order of tax offices.

g/ Organizations other than enterprises and non-business households or individuals irregularly selling goods or providing services to customers who need invoices may obtain individual invoices from tax offices.

3. When billing invoices, organizations, households and individuals may not create identical serial numbers of invoices of the same symbol.

4. The quality of invoice paper and writing or printing ink must meet requirements on preservation periods under the accounting law.

Article 6. Creation of self-printed invoices

1. Entities eligible to print invoices by themselves

a/ Enterprises and non-business units eligible to print invoices by themselves after obtaining a tax identification number include:

- Enterprises lawfully established in industrial parks, economic zones, export-processing zones and hi-tech zones.

- Public non-business units engaged in production and business under law.

- Enterprises with a charier capital of VND live (05) billion or higher actually contributed at the time of notifying the issuance of invoices.

b/ Operating businesses other than those defined at Point a of this Clause may themselves print invoices for sale of goods and provision of services when fully satisfying the following conditions:

- Having obtained a tax identification number;

- Having turnover from goods sale and service provision;

- Having equipment systems (computers, printers, cash registers) for printing and making out invoices upon sale of goods or provision of services;

- Being accounting units as defined in the Accounting Law and having a goods and service sale software linked with the accounting software to enable automatic transfer invoice data to the accounting software (or database) at the time of making out invoices.

- Not being sanctioned for tax-related violations or having been sanctioned for tax-related violations with total paid fines of less than VND twenty (20) million within three hundred and sixty five (365) consecutive days up to the date of notifying the first issuance of self-printed invoices.

c/ Before creating invoices, an organization defined at Point a or b of this Clause shall issue a decision on application of self-printed invoices, submit it to its managing tax office and take responsibility for this decision (Form No. 5.8, Appendix 5 to this Circular).

A decision on application of self-printed invoices contains the following principal contents:

- Name of the equipment system (computer, printer, application software) used for invoice printing;

- Technical section or name of the service provider in charge of technical aspects of invoice printing;

- Responsibilities of each section involved ill the creation, making out, circulation and storage of self-printed invoices within the organization;

- Formats of types of self-printed invoice together with their use purposes, which must contain items to cover all the contents specified in Clause I. Article 4 of this Circular.

2. Organizations eligible to print invoices by themselves shall use a program to print invoices from computers, cash registers or other machines on the following principles:

- Invoices are numbered automatically. Each copy of an invoice of the same number is printed only once. Second-printed copy onward must be indicated as copy.

-The application software for invoice printing meet security requirements by user authorization. Unauthorized users may not tamper with data on the software.

Article 7. Creation of e-invoices

1. E-invoices shall be created, made out and processed on computers of business organizations, households and individuals with tax identification numbers upon sale of goods or provision of services and stored on computers of the involved parties under the law on e-transactions.

2. E-invoices shall be used under the law on e-transactions.

3. E-invoices shall be managed and used under the Ministry of Finance's separate guidance.

Article 8. Ordering of invoice printing

1. Entities eligible to order the printing of invoices:

a/ Businesses and business households and individuals with tax identification numbers (excluding households and individuals paying value-added tax by the direct method) may order the printing of invoices for their sale of goods and provision of services.

b/ Provincial-level Tax Departments may order the printing of invoices for sale and distribution to the entities defined in Clause 1. Article 11, and Clause 1. Article 12 of this Circular.

2. Invoices to be printed on order shall be printed in a pre-printed format with items fully covering the compulsory contents specified in Clause 1. Article 4 of this Circular.

Entities eligible to order the printing of invoices may decide on the formats of invoices.

Business organizations, households and individuals that order the printing of invoices shall have their names and lax identification numbers pre-printed in the item "name, tax identification number of seller" on invoices.

Business organizations, households and individuals that change addresses, but still have invoices with pre-printed old address may use these invoices by stamping the new address mark next to the pie-printed address.

Business organizations, households and individuals that order the printing of invoices for their attached units shall have their names pre­printed on the upper left of invoices. Attached units shall have their names, lax identification numbers and addresses stamped or written in the item "name, tax identification number of seller" for use.

An invoice printed on order of a provincial-level Tax Department must show the Tax Department's name on its upper left.

3. Printing of invoices on order

a/ Invoices printed on order shall be printed under contracts between business organizations, households or individuals or provincial-level Tax Departments and invoice-printing organizations that fully satisfy the conditions specified at Point a. Clause 4 of this Article.

b/ An invoice printing contract shall be made in writing under the Civil Code. It must specify the type, symbol of invoice number pattern, symbol, quantity, and serial numbers of invoice (starting and ending serial numbers) enclosed with a specimen invoice.

4. Conditions for and responsibilities of a printing organization

a/ Conditions

To be an enterprise with a valid business registration certificate and printing license (for both publications and non-publication products).

b/ Responsibilities

- To print invoices under signed contracts, not to assign another printing organization to conduct the whole or any stage of the invoice printing process;

- To manage and preserve film and zinc plates and tools of similar properties in the printing of invoices under agreements with the ordering parties. To seal and keep film and zinc plates which will be further used for printing:

- To destroy invoices which are printed on trial, incorrectly, identically, superfluously or mistakenly; and film and zinc plates and tools of similar properties in the printing of invoices on order under agreements with ordering parties:

- To liquidate printing contracts with the ordering parties:

- To make reports on invoice printing to its managing tax office. A report must indicate the name, tax identification number and address of the ordering party; type and symbol of invoices, symbol of invoice number pattern, quantity of printed invoices (from number... to number...) for each ordering party (Form No. 3.7. Appendix 3 to this Circular).

Reports on invoice printing shall be made and sent to managing tax offices biannually before or on July 20, for first-six-month reports, and before or on January 20 of the following year, for last-six-month reports.

For an organization which ceases its invoice printing activities, the last reporting period is counted from the beginning of this period to the time the organization ceases its invoice printing activities. The deadline for submitting such report is the 20th of the month after the month of ceasing invoice printing activities.

For an organization which has just started production and business activities or conducts invoice printing activities after ceasing printing activities, the first period for reporting on invoice printing activities is counted from the date of starling production and business activities or resuming printing activities to the end of June or December, depending on the lime of starting production and business activities or printing activities.

Tax offices shall receive reports of invoice printing organizations and post their information on the website of the General Department of Taxation.

Article 9. Issuance of invoices by business organizations, households and individuals

1. Before using invoices for goods and service sale, except invoices sold or distributed by tax offices, business organizations, households and individuals shall make invoice issuance notices (Form No. 3.5. Appendix 3 to this Circular).

2. An invoice issuance notice contains the name, lax identification number, address and telephone of the invoice issuer, types of invoices to be issued (name and symbol of invoice, symbol of invoice number pattern, date of use commencement, quantity of invoices to be issued (from number... to number...)), specimen invoice, name and lax identification number of (the invoice printing enterprise (for invoices printed on order), date of making the notice, name and signature of the representative at law and seal of the unit.

When changing the address of a business place, a business organization, household or individual shall send the invoice issuance notice to the lax office of the locality in which the new business place is based, clearly indicating the number of issued invoices which are unused and will be used.

When sending a notice of (he second or subsequent issuance of invoices, a business organization, household or individual is not required to enclose a specimen invoice if there is no change in the contents and form of invoices to be issued.

When there is a change in the contents of an invoice issuance notice, a business organization household or individual shall make a new invoice issuance notice under this Clause.

Particularly, a new invoice issuance notice is not required for export invoices with changes in their format but without changes in their compulsory contents.

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 serial number consisting of a series of zeros and printed or stamped with the "specimen" mark.

4. An invoice issuance notice shall be sent to the managing lax office at least five (05) days before a business organization, household or individual starts using invoices and within ten (10) days after the notice is signed. This notice enclosed with a specimen invoice shall be posted up at establishments using invoices for goods and service sale throughout the invoice use-duration.

Attached units and branches of an organization which use that organization's common invoice formal shall each send an issuance notice to their managing tax offices.

Based on invoice issuance notices of organizations, households and individuals, the General Department of Taxation shall develop a database on issuance of invoices on its website to enable all organizations and individuals to search for necessary contents of invoices issued by organizations, households and individuals.

Within two (02) working days after receiving an issuance notice of an organization, household or individual, which fails to fully contain the required contents, a tax office shall notify such in writing to that organization, household or individual for making a new notice with appropriate modifications.

Article 10. 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 before their first-lime sale or distribution.

2. Contents of an invoice issuance notice and Specimen invoice comply with Clauses 2 and 3. Article 9 of this Circular and Form No. 3.6, Appendix 3 to this Circular.

3. An invoice issuance notice shall be sent to all provincial-level Tax Departments nationwide within 10 (ten) working days after making such notice and before distributing and selling invoices. Such notice shall be posted up at easy-to-notice places of attached establishments of provincial-level Tax Departments throughout the validity duration of the invoice issuance notice

A provincial-level Tax Department which has posted the invoice issuance notice on the Genera! Department of Taxation's website is not required to send this notice to other Tax Departments.

4. In case of a change in the notified contents provincial-level Tax Departments shall carry out procedures to make new issuance notices under Clauses 2 and 3 of this Article.

Article 11. Sale of invoices printed on order of provincial-level Tax Departments

1. Tax offices shall sell invoices to organizations other than enterprises which conduct business activities; business households and individuals: micro enterprises; enterprises located m areas with socio-economic difficulties or exceptional socio-economic difficulties ineligible to print invoices by themselves under Article 0 of this Circular.

Organizations other than enterprises which conduct business activities mentioned in this Clause are organizations which conduct business activities but are not set up and do not operate under the Enterprise Law, the Law on Credit Institutions and the Law on Insurance Business.

Micro enterprises mentioned in this Clause are business establishments with ten (10) or less employees as defined in Clause 1. Article 3 of the Government's Decree No. 56/2009/ND-CP of June 30, 2009, on support for development of small- and medium-sized enterprises. Business establishments shall determine and take responsibility for the number of employees declared to lax offices upon purchase of invoices.

Areas with socio-economic difficulties and exceptional socio-economic difficulties mentioned in this Clause are those on the list of areas entitled to enterprise income tax incentives promulgated together with the Government's Decree No. 124/2008/ND-CP of December II. 2008. detailing and guiding a number of articles of the Enterprise Income Tax Law An enterprise's attached unit which declares value-added lax separately and does not operate in an area with socio-economic difficulties or exceptional socio-economic difficulties is not eligible for buying invoices from tax offices under this Clause.

For example: Enterprise A established and operating in Thanh Son district (Phu Tho province), an area with exceptional socio economic difficulties, which is ineligible to print invoices by itself, may buy invoices printed on order of tax offices.

Enterprise As branch B based in Viet Tri city (Phu Tho province), which is not an area with socio-economic difficulties or with exceptional socio-economic difficulties, which declares value-added lax separately, is not eligible for buying invoices printed on order of lax offices. Branch B shall itself print invoices or order the printing of invoices for sale of goods and provision of services.

Enterprise's A branch C based in Dong Da district. Hanoi, is not eligible for buying invoices printed on order of tax offices.

2. Invoices printed on order of provincial- level 'lax Departments shall be sold at prices which can offset expenses, including printing cost and distribution cost. Based on this principle, directors of provincial-level lax Departments shall decide on and post up invoice selling prices. Tax offices at all levels may not charge any amounts in addition to the posted price.

Managing tax offices shall sell invoices to those defined in Clause I of this Article.

3. Sale of invoices at tax offices

a/ Responsibilities of organizations, households and individuals

To buy invoices, business organizations, households and individuals eligible to buy invoices issued by lax offices shall make an application for purchase of invoices (Form No. 3.3., Appendix 3 to this Circular).

When buying invoices at a tax office, a buyer (the undersigned of the application or a person lawfully authorized in writing by the business household owner) shall produce his/her valid people's identity card under the law on people's identity cards.

b/ Responsibilities of tax offices

Tax offices shall sell invoices to business organizations, households and individuals monthly.

After examining the use of invoices and applications for purchase of invoices, tax offices shall sell invoices to business organizations, households and individuals within the day. The quantity of invoices sold to a business organization, household or individual must not exceed the quantity of invoices used in the previous month.

The quantity of invoices sold for the first time to a business organization, household or individual must not exceed a book of fifty (50) numbers For each type of invoices. When invoices bought for the first time are used up before a month ends, the tax office shall, based on the quantity of invoices used, decide on the quantity of invoices sold for the next lime.

Article 12. Distribution of invoices printed on order of provincial-level Tax Departments

1. Tax offices shall distribute invoices to organizations other than enterprises and non-business households and individuals irregularly selling goods or providing services to customers that require invoices.

2. Invoices distributed by tax offices in a quantity requested by an organization, a households or an individual are called individual invoices.

Organizations other than enterprises and non-business households and individuals irregularly selling goods or providing services to customers that require invoices shall be distributed by tax offices individual invoices, which are sale invoices.

An enterprise which has been dissolved or gone bankrupt and has liquidated its invoices and closed its lax identification number, but has to liquidate assets and needs invoices for handing to buyers may obtain from a tax office individual invoices, which are sale invoices.

When state organizations or agencies which do not pay value-added tax by the credit method auction assets, they may obtain value-added tax invoices for handing to buyers if the winning price staled in the auctioning dossier approved by a competent agency is inclusive of value-added tax.

3. Tax offices distributing individual invoices for sale of goods or provision of services are determined as follows:

- For organizations: Tax offices managing localities in which organizations register their lax identification numbers or are based or localities which are slated in decisions establishing those organizations.

- For non-business households and individuals. Tax offices managing localities in which their tax identification numbers are granted or in which they register permanent residence as stated in household status book or valid peoples identity cards (or passports) or localities of their residence as declared by those households or individuals (certification of administrations of places of residence is not required).

Non-business organizations, households and individuals with leased properly may obtain individual invoices from tax offices managing localities in which the property is based.

Organizations, households and individuals shall make applications for individual invoices (Form 3.4, Appendix 3 to this Circular). Based on these applications and enclosed documents, lax offices shall guide taxpayers lo determine payable lax amounts under the lax law. For individual value-added invoices, the payable value-added tax is the value-added lax amount indicated on the individual value-added invoice.

An applicant for individual invoices shall make out an invoice with 3 copies at a lax office and fully pay taxes under regulations before receiving the individual invoice. After receiving tax payment documents of an applicant for invoices, a lax office shall append its seal lo the upper left of the first and second copies of the invoice and hand them 10 the applicant while keeping the third copy.

Article 13. Signs for identification of invoices

1. Invoice printing and issuing organizations, households and individuals shall make rules on signs for identification of their issued invoices to identify invoices in the printing, issuance and use of invoices.

Depending on the size and characteristics of business activities and management requirements, organizations, households and individuals may select one or more of the following ways to make identification signs: anti-counterfeit stamps: special printing techniques: special printing paper and ink: particular signs for each drive of printing or issuing invoices, pie -printed items on invoices (such as name, lax identification number and address of the seller: types of goods or service: unit price, etc ), signature and seal of the seller when making out invoices.

2. When detecting signs o\' violations related to the printing, issuance, management and use of invoices, organizations, households and individuals shall promptly notify such to tax offices. Invoice printing and issuing organizations, households and individuals shall give a written reply within ten (10) days after receiving a request of a tax office or competent stale agency for certification of issued invoices.