Chương III Thông tư 153/2010/TT-BTC: Sử dụng hóa đơn

Chapter III

USE OF INVOICES

Article 14. Making out of invoices

1. Principles of making out invoices

a/ Business organizations, households and individuals may make out and hand 10 goods or service buyers types of invoice under this Circular.

b/ A seller shall make out an invoice when selling goods or services, including goods or services for promotion or advertising or as samples: goods and services donated, granted, presented, exchanged or given as salary for employees and for internal consumption (except goods internally circulated for further production): and goods loaned, lent or returned.

An invoice must correctly reflect the arising economic operation. An invoice must be neither erased nor modified. It must be written in an unfadable ink of the same color, but not red ink. Figures and words must be written on the invoice continually and uninterruptedly. Pre-printed words must be neither overwritten nor overprinted. Any blank space must be crossed out.

c/ An invoice shall be made out once in multiple copies. Contents of a made-out invoice must be uniform in all copies of the same serial number.

d/ Invoices shall be made out with serial numbers in ascending order.

A business with different attached units directly selling goods or with different authorized establishments, which distributes invoices printed on order with the same symbol to each establishment in the system, must open a book to monitor the quantity of invoices distributed to each attached unit or authorized establishment. Attached units and authorized establishments shall use invoices within the distributed quantities with serial numbers in ascending order.

2. Ways of filling in some specific items on an invoice

a/ “Date, month, year" of making out in invoice

The date of making out a goods sale invoice is the point of time of transferring the ownership or use right over goods to a buyer regardless of whether payment has been made.

The date of making out a service provision invoice is the dale of completing (he service provision regardless of whether payment has been made. When the service provider collects service charges before or when providing the service, the date of making out the invoice is the date of collecting charges.

The date of making out an invoice for the supply of daily-life electricity or water or provision of telecommunications or television services must be within seven (7) days after recording readings of electricity or water meters or closing the conventional period for provision of telecommunications or television services. The conventional period as the basis for calculating the quantity of goods or services provided is based on the agreement between the telecommunications or television service provider and the buyer.

The date of making out an invoice for construction and installation activities is the time of conducting take-over test and handing over works or work items and the volume of completed construction and installation, regardless of whether payment has been made.

In case of multiple deliveries of goods or transfer of work items or service stages, an invoice must be made out for each delivery and transfer for the volume and value of delivered or transferred goods or services.

For an organization dealing in real estate or building infrastructure or houses for sale or transfer which collects money according lo project implementation schedules or payment schedules under contracts, the dale of making out an invoice is the date of collecting money.

The dale of making out an invoice for exported goods or services may be determined by the exporter in line with the agreement between the exporter and importer. The date of determining export revenues for tax calculation is the date of certifying the completion of customs procedures on customs declarations.

For the sale of petrol and oil at retail stations to regular buyers being business organizations and individuals and provision of banking and securities services, the dates of making out invoices comply with the contract signed between two sides enclosed with a statement or another document certified by two sides, but must be no later than the last day of the month in which the sale or goods or provision of services is effected.

The date of making out an invoice for the sale of crude oil. natural gas or processed oil and gas or in other particular cases complies with the Ministry of Finance's separate guidance.

b/ "Name, address and tax identification number of the seller." '"Name, address and tax identification number of the buyer'": To write the full or abbreviation name as indicated on the business registration certificate and tax registration certificate.

For an organization having an attached unit with its own tax identification number which directly sells goods: To write the name, address and tax identification number of that unit. If such unit has no tax identification number, the lax identification number of the head office shall be written.

For goods or services sold at VNI) 200.000 or more each time, if the buyer does not require an invoice or provide his/her/its name, address and tax identification number (if any), an invoice shall still be made out. clearly stating "buyer does not require invoice" or "buyer does not provide name, address and lax identification number."

Particularly for petrol and oil retailers, if buyers do not require invoices, at the end of each day, they shall make out a general invoice for the day's total sales to buyers not requiring invoices.

e/ "Number, name of goods and services, unit of calculation, quantity, unit price, amount": To write the goods or service sold one after another: to cross out any blank space.

d/ "Seller (signature, seal, full name)'

If the unit head does not sign under this item, there must be a document of the unit head authorizing the goods seller to sign and write his/ her lull name on the invoice and the seal of the unit must be appended to the upper left of the invoice.

e/ "Buyer (signature, seal, lull name)"

For indirect purchase of goods such as via-phone or -fax or online purchase of goods, buyers are not necessarily required to sign and write full names on invoices. When making out an invoice, a seller shall clearly write via-phone or -tax or online sale under the item "buyer (signature, seal, full name)"

f/ Currency written on invoices

The currency written on invoices is Vietnam dong.

For a seller who may sell goods in a foreign currency under law, the total paid amount is written in the foreign currency and the words are written in Vietnamese.

For example: USD 10.000 - ten thousand US dollars.

The seller shall also write on the invoice the exchange rate between the foreign currency; and Vietnam dong which is the average inter-bank foreign exchange rate announced by the Slate Bank of Vietnam at the time of making out the invoice.

When the exchange rate between the collected foreign currency and Vietnam dong is unavailable, the cross exchange rate with another foreign currency announced by the Slate Bank of Vietnam shall be written.

Making out of goods sale and service provision invoices in some cases is guided in Appendix 4 to this Circular.

Article 15. Authorization for making out invoices

1. A seller may authorize a third party to make out invoices for the sale of goods or provision of services. On an invoice made out by an authorized party, the name of the authorized party shall be written on the item seller and the authorized party's seal appended to the upper left of the invoice (such seal is not required for an invoice printed from the equipment of the authorized party or an e-invoice). Authorization must be made in writing between the involved parties.

2. An authorization document must contain sufficient information on invoices to be made out under authorization (form, type and symbol of invoice, quantity of invoices (from number... lo number...)); authorization purpose and duration; mode of delivery or installation of invoices (for sell-printed invoices ore-invoices): mode of payment of invoices.

3. the authorizing party shall make an authorization notice, containing sufficient information on invoices to be made out under authorization, authorization purpose and duration based on the signed authorization document, with the name, signature and seal (if any) of the representative of the authorizing party, to the authorized party. This notice shall be sent to the tax offices directly managing the authorizing party and authorized party.

4. For the buyer's knowledge, the authorized party shall post up the notice of authorization at places of sale of goods and provision of services for which invoices are made out under authorization.

5. When the authorization duration expires or terminates ahead of lime, the two panics shall acknowledge such in writing and the authorized party shall promptly remove notices posted up at places of sale of goods and provision of services.

6. The authorizing and authorized parties shall incorporate regular reports on use or invoices made out under authorization into quarterly reports on use of invoices under this Circular.

Article 16. Sale of goods and provision of services without invoices

1. Invoices are not required for goods or services with a total payment of under VNI) 200.000. unless the buyer so requests.

2. When selling goods or services without invoices under Clause 1 of this Article, a seller shall make a statement of retail of goods or services, which must indicate the name, tax identification number and address of the seller, names of sold goods or services and their values, date of making and name and signature of the maker. When the seller pays value-added tax by the credit method, this statement must include the items "value-added tax rate" and "value-added lax amount." Sold goods or services shall be written on the statement in the order of their sale during the day (Form 5.7. Appendix 5 to this Circular)

3. At the end of a day. the business establishment shall make out a value-added invoice or a sale invoice indicating the total sales of goods or services on the Total line of the statement, sign and keep the copy to be handed to the buyer and transfer other copies under regulations. In the item "Buyer's name and address" on this invoice the words "retail without invoice" shall be written.

Article 17. Making out invoices when the number of types of goods or services is more than the number of lines on an invoice

When the number of types of sold goods or services is more than the number of lines on an invoice, a seller may make out more than one invoice or select either of the following ways:

1. The seller makes out many invoices with consecutive serial numbers. On the last line for writing the name of the goods on the invoice of the preceding serial number, write the phrase "continued in the following serial number" and on the first line for writing the name of the goods on the invoice of the following serial number write the phrase "continued from the preceding serial number." All the goods shall be listed in continuous order from one invoice to another. Write information on the seller and buyer is fully on the invoice of the first serial number. Write the signature and affix the seal (if any) of tin-seller, signature of the buyer, payment price, surcharges, additional charges, commercial discount and value-added lax on the invoice of the last serial number and cross out any blank space.

2. The seller encloses an invoice with a statement of sold goods or provided services.

a/ Contents written on the invoice

Write the words "enclosed with statement No.... of date.... month.... year..." On the column "name of goods" only write the general name of goods items.

Write other items on the invoice as guided in Clause 2. Article 14 of this Circular.

b/ Contents of the statement

The statement may be presented by the seller himself/herself as suitable to the characteristics, patterns and categories of goods. but must contain the following principal contents:

+ Name, address and lax identification number of the seller

+ Name of goods, quantity, unit price and payment amount. If the seller pays value-added lax by the credit method, the statement must contain the items "value-added tax rate" and value-added tax amount." The total paid amount (exclusive of value-added tax) is the same as the amount written in the value-added invoice.

The statement must have the words "enclosed with invoice No…date...., month... year..." and the signatures of both seller and buyer like on the invoice.

A statement with more than one (01) page must be numbered consecutively and have a seal appended on every two adjoining pages. There must be signatures of the seller and buyer on i he-last page of the statement like on the invoice

The number of copies of a statement must correspond to the number of copies of the invoice. Statements shall he kept together with invoices for examination and comparison by tax offices when necessary.

Sellers and buyers shall manage and keep statements enclosed with invoices under regulations.

Article 18. Handling of made-out invoices

1. When detecting errors in a made-nut invoice which is not yet handed to the buyer, the seller shall cross out all copies 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 but the goods or service has not been delivered to the buyer and the seller and buyer have not declared taxes, such invoice shall be voided. The seller and buyer shall make a record of withdrawal of all copies of the invoice containing errors, clearly stating the reason for such withdrawal. The seller shall cross out all copies of the invoice, keep the number of this invoice and make out a new invoice under regulations.

3. When errors are detected in a made-out invoice which has been handed to the buyer, goods or service has been delivered lo the buyer, and the seller and buyer have declared taxes, the seller and buyer shall make a record or written agreement specifying errors and the seller shall make out an invoice correcting those errors. This invoice must indicate the adjustment (increase or decrease) of the quantity of goods, sale price, value-added tax rate, value-added tax amount for invoice No.... symbol... Based on the correction invoice, the seller and buyer shall declare adjustments lo turnover of the purchase and sale, and output and input taxes. A correction invoice must not contain negative numbers (-).

4. Handling of made-out invoices in some specific cases is guided in Appendix 4 to this Circular.

Article 19. Disposal of invoices no longer in use

1. Organizations, households and individuals shall notify tax offices of invoices no longer in use in the following cases:

a/ Organizations, households and individuals that arc approved by tax offices to slop using their tax identification numbers shall stop using unused invoices the issuance of which has been notified.

b/ Organizations, households and individuals that issue replacement invoices shall stop using the replaced invoice numbers which are not yet used.

c/ Organizations, households and individuals that no longer use invoices bought from tax offices shall destroy those invoices under Article 27 of this Circular.

d/ Invoices are lost, burnt and damaged under Article 22 of this Circular.

2. Managing tax offices shall notify the termination of validity of the following invoices:

- Invoices no longer in use as notified by organizations, households and individuals to lax offices under Clause I of this Article;

- Invoices not yet made out of organizations, households and individuals that abscond from their business places without notifying lax offices;

- Invoices not yet made out of organizations, households and individuals that arbitrarily cease business activities without notifying tax offices;

- Invoices bought from tax offices by organizations, households and individuals that donate or sell these invoices.

Article 20. Use of unlawful invoices

Use of unlawful invoices is the use of counterfeit invoices or invoices without validity or with expired validity.

Counterfeit invoices are those printed or created according to the format of inv< 'ices issued by another organization or individual or printed or created with identical serial numbers for the same symbol.

Invoices without validity are those created under this Circular but the issuance of which has not been notified yet.

Invoices with expired validity are those for which issuance procedures have been completed but are no longer in use as announced by the issuing organization or individual; those which are lost alter then issuance is notified and the issuing organization or individual has notified the managing lax office of such loss: and those of organizations or individuals having stopped using tax identification numbers (also called closing tax identification numbers).

Article 21. Unlawful use of invoices

1. Unlawful use of invoices is the making out of invoices without real transactions: donation or sale of unused invoices to be made out by other organizations and individuals upon sale ol 'goods or provision of services (except cases eligible for use of invoices sold or distributed by tax offices and cases of authorized making out of invoices under this Circular): donation or sale of made-out invoices for accounting, lax declaration or disbursement of slate budget funds by other organizations or individuals: making out of invoices with insufficient compulsory contents: making out of invoices with copies containing different contents; and use of invoices for a goods or service as proof for another goods or service.

2. Some specific cases regarded as unlawful use of invoices:

- Invoices with some or all unreal contents.

- Use of invoices of another organization or individual for sale or legalization of goods or services bought without supporting documents or goods and services sold for lax fraud or for sale of goods without lax declaration and payment,

- Use of invoices of another organization or individual lot sale of goods or provision of services without declaring and paying taxes or for tax fraud: or for legalization of goods or services bought without supporting documents.

- Invoices with copies containing different values of goods of services or different compulsory contents.

- Us of goods sale and service provision invoices concluded by tax offices, public security offices and other functional agencies as unlawful use of invoices.

Article 22. Handling of lost, burnt and damaged invoices

1. When detecting loss, burning or damage of made-out or unused invoices, business organizations, households and individuals shall make a report and notify such lo managing lax offices (form No. 3.8. Appendix 3 lo this Circular) within five (05) days after such loss, burning or damage.

2 When a seller has made out an invoice for sale of goods or provision of services under regulations but later the seller or buyer has (he second copy of the invoice lost, burnt or damaged, the seller and buyer shall make a record of the incident, clearly stating the month in which the seller declared and paid taxes using the invoice's first copy. The record must contain the signature and lull name of the representative al law (or authorized person) and seal (if any) and the seller shall copy the first copy of the invoice, have it signed by its representative al law and append a seal lo it before handing it to the buyer. The buyer shall use the copied invoice enclosed with the record of loss, burning or damage of the invoices second copy for accounting and lax declaration. The seller and buyer shall lake responsibility for the truthfulness of the loss, burning or damage of invoices.

Article 23. Buyers' use of invoices

1. Buyers may use lawful invoices under law to evidence their use right or ownership over goods or services: enjoy sales promotion, post .sale benefits, lucky draws or damages under law. They may use such invoices for the accounting of goods and service sale under the accounting law: lax declaration: registration of use rights or ownership: and declaration and payment of state budget capital under law.

2. Invoices used in the cases defined in Clause I must be:

- Original goods sale and service provision invoices, second copy (to be handed to the buyer) except the eases specified in Article 22 of this Circular.

- Undamaged invoices with lull contents under regulations.

- Figures and letters typewritten or printed on invoices must be legible, complete and accurate under regulations without being erased or modified.

- Invoices other than those specified in Articles 20 and 21 of this Circular.

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