Chương III Thông tư 39/2014/TT-BTC: Sử dụng hóa đơn

Chapter III

USE OF INVOICES

Article 16. Issuing invoices

1. Rules for issuing invoices

a) Only the invoices regulated in this Circular may be issued and given to buyers of goods and services.

b) When selling goods and services, including those used for trade promotion, advertising, samples, goods and services used for donation, exchange, or paid as salary, and those that are used internally (except for goods circulated internally to proceed production), when delivering goods in the form of a loan, lending goods, or returning goods, every seller must issue invoices.

Information on invoices must matches the actual transactions; no erasure and change may be made; the ink used must be consistent in color and indelible ink; do not use red ink; numbers and text must be written continuously without interruption. Do not write on printed text. Any blank space shall be crossed out. It is not required to cross out blank space on self-printed invoices or ordered invoice issued by computers.

c) An invoice consists of multiple copies. Information on copies of the same invoice number must be consistent.

d) Invoices shall be numbered in ascending order.

In case a business organization has multiple affiliated units that directly sell goods, or multiple authorized establishments that use ordered invoices with the same symbol in the form of distribution to each establishment in the system, the business organization must keep a log of distribution of invoices to every of its affiliated units and authorized establishments. Affiliated units and authorized establishments must use invoices in numerical order and within the quantity of invoices each of them receive.

In case a business organization has multiple outlets or authorized establishment that use self-printed invoices or electronic invoices with the same symbol in the form of random access from a server, the business organization must have a specific plan for random access by its outlets and authorized units. Invoices shall be issued in numerical order in the whole system of the business organizations.

2. Filling some specific items on an invoice

a) Item “Ngày tháng năm” (Date of invoice):

Date of a goods sale invoice is the day on which the right to ownership or the right to enjoyment is transferred to the buyer whether money is paid or not.

Date of a service provision invoice is the day on which the service provision is finished whether money is paid or not. In case services are prepaid or money is paid during service provision, the date of invoice is the payment date.

The date of an invoice for supply of domestic electricity, tap water, telecommunications services, television services is within the next 7 days from the day on which the electricity or water meter is recorded, or the ending date of an agreed period (applied to television, telecommunications services). The agreed period is an agreement between the provider of television or telecommunications services and the buyer.

Date of an invoice for construction and installation is the day on which the finished work or item is accepted and transferred, whether money is paid or not.

In case goods are delivered several times or a completed item or stage is transferred at a time, an invoice shall be issued for each time.

In case of an organization that sells real estate or builds infrastructure, houses for sale and collects money according to the project progress or payment schedule in the contract, the date of the invoice is the payment date.

Date of an invoice for exported goods/services shall be determined by the exporter as long as it is conformable with the agreement between the exporter and the importer. The date of revenue from export is the day on which customs procedure completion is certified according to the customs declaration.

When selling oil and gas at retail outlets to regular buyers being business organizations and businesspeople; providing securities, banking services, the date of the invoice depends on the contract between both parties enclosed with a manifest or documents certified by both parties, but such date shall not be later than the last day of the month in which goods are sold or services are provided.

Date of an invoice for sale of crude oil, natural gas, processed petroleum, and in some special cases shall comply with separate instructions of the Ministry of Finance.

b) Item “Tên, Dịa chỉ, mã số thuế của người bán” (name, address, TIN of the seller), “tên, Dịa chỉ, mã số thuế của người mua” (name, address, TIN of the buyer): write the full name or abbreviated name according to the Certificate of Business Registration or Tax registration.

In case goods are sold by an affiliated unit of the organization using a separate TIN, the name, address, and TIN of such affiliated unit must be written. If the affiliated unit does not have a TIN, the TIN of the headquarter shall be written.

When a buyer of goods or services worth VND 200,000 or more does not take the invoice or provide his/her name, address, and TIN, an invoice shall still be issued and say “người mua không lấy hóa Dơn" (the buyer refuses to take this invoice) or “người mua không cung cấp tên, Dịa chỉ, mã số thuế" (the buyer refuses to provide his/her name, address, TIN).

If buyers refuse to take invoices at an oil/gas retail outlet, an invoice for total revenue from buyers that refuse to take invoices in the day shall be issued.

If the name or address of the buyer is too long, the seller may shorten some common nouns (P instead of Phường (ward), Q instead of Quận (district), TP instead of Thành Phố (city), etc.) as long as the house number, names of the street, ward, district, city, name of the company are written and conformable with business registration or tax registration of the company.

c) Item “Số thứ tự, tên hàng hóa, dịch vụ, Dơn vị tính, số lượng, Dơn giá, thành tiền” (Number, name of goods/services, unit, quantity, unit price, amount payable”: enumerate the goods/services sold in order; cross out the blank (if any). It is not required to cross out blank space on self-printed invoices or ordered invoice issued by computers.

If goods/services are encoded by the seller, the invoice must specify both the codes and names of goods.

If the right to ownership or the right to enjoyment of goods must be registered, the invoice must specify the identification numbers, symbols of such goods that are required by law when goods are registered.  Example: chassis numbers, engine numbers of motor vehicles; address, class, length, width, number of stories of a house, etc.

Invoices for special goods such as electricity, water, telephone service, oil and gas, insurance, etc. that are sold periodically must specify the goods/service provision period.

d) Item “người bán hàng (ký, Dóng dấu, ghi rõ họ tên)” - Seller (signature, seal, full name)

If the head of the unit does not sign in this box, the head of the unit must authorize the shopkeeper in writing to sign, write his/her name, and append the organization’s seal on the upper left of the invoice.

dd) Item “người mua hàng (ký, ghi rõ họ tên)” - Buyer (signature, seal, full name)

Invoices for indirect purchases such as shopping by phone, via the Internet or fax, the buyer is not required to append his/her signature and name on the invoice.  In box “người mua hàng (ký, ghi rõ họ tên)” - Buyer (signature, seal, full name), the seller must specified that goods are sold by telephone, the Internet, or fax.

Invoices for sale of goods and services to abroad are not required to have signatures of foreign buyers.

e) Currency on invoices

Currency on invoices is Vietnam dong.

If a seller is permitted to collect foreign currencies when selling goods, the total amount of payment shall be foreign currencies, the amount in words shall be written in Vietnamese language.

Example: USD 10,000 - Mười nghìn Dô la Mỹ.

The seller must write the exchange rate on the invoice according to the average exchange rate on inter-bank foreign exchange market announced by the State bank of Vietnam when the invoice is issued.

If the foreign currency collected does not have an exchange rate with Vietnam dong, an exchange rate between that currency and another foreign currency of which the exchange rate is announced by the State bank of Vietnam shall be written.

Instructions on issuing sale invoices in some cases are provided in Appendix 4 enclosed herewith.

Article 17. Authorizing invoice issuance

1. A seller may authorize a third party to issue invoices for sale of goods and services. Invoices issued by the third party must bear the name of the authorizing party and the seal of the authorizing party on the upper left corner (the seal is not required if invoices are electronic invoices printed from devices of the authorizing party). The authorization must be made in writing.

2. The authorization letter must contain sufficient information about the invoices (format, type, symbol, quantity of invoices (a range of numbers); purposes of authorization, authorization duration; delivery method or installation method (applied to self-printed invoices or electronic invoices); method of payment for such invoices).

3. The authorizing party shall make a notice of authorization bearing sufficient information about the invoices, purposes of authorization, and authorization duration, the names, signatures, and seals (if any) of representatives of the authorizing party and the authorized party. The notice of authorization must be sent to the supervisory tax authorities of the authorizing party and authorized party at least 03 days before the authorized party issues invoices.

4. The authorized party must post the notice of authorization at selling places so that buyers can see it.

5. Upon the expiration of the authorization duration or premature termination of authorization, both parties must confirm it in writing. The authorized party must remove the notice from the selling places.

6. Both parties shall make a summary report on the use of such authorized invoices. The authorizing party must submit reports on the use of invoices (including authorized invoices) every quarter in accordance with instructions in this Circular.  The authorized party is not required to make the notice of invoice publication and the report on the use of authorized invoices.

Article 18. Selling goods and services for which invoices are not required

1. It is not required to issue an invoice if the payment for a purchase of goods and services is below VND 200,000, unless the buyer needs the invoice.

2. When selling goods and services without issuing invoices as instructed in Clause 1 of this Article, the seller must make a manifest of retailed goods and services. The manifest must bear the name, TIN, and address of the seller, names, value of goods and services sold, date of the manifest, name and signature of the manifest maker.  If the seller pays tax using credit-invoice method, the manifest must have the item “thuế suất giá trị gia tăng” (VAT rate) and “tiền thuế giá trị gia tăng” (VAT amount). Goods and services sold shall be enumerated in the manifest in chronological order (template 5.6 Appendix 5 enclosed herewith).

3. At the end of each day, the business establishment shall issue a VAT invoice or sale invoice, write the total payment for goods and services sold during the day on the “Total amount” line, keep the copy for the seller, and circulate other copies as prescribed. Write “bán lẻ không giao hóa Dơn” (retailed without invoice) in box “Tên, Dịa chỉ người mua” (name and address of buyer).

Article 19. Issuing an invoice when the number of goods and services sold is greater than the number of its lines

In such case, the seller may issue multiple invoices or choose one of the following solutions:

1. The seller shall write multiple invoice numbers in succession. Write “tiếp số sau” (continued on next invoice) on the last line the previous invoice and “tiếp số trước” (continued from previous invoice) on the first line of the next invoice. All goods shall be enumerated in order on the invoices. Information about the buyer and the seller shall be written on the first invoice. The signature and seal of the seller (if any), the signature and seal of the buyer, the amount payable, surcharge, discount, VAT shall be written on the last invoice. Any blank space shall be crossed out.

If the business establishment is allowed to use self-printed invoices, invoices are issued and printed by the software, and the quantity of goods and services sold is greater than the number of lines of an invoice, the Provincial Department of Taxation shall consider allowing the business establishment to use an invoice that consist of more than one page, on a case-by-case basis, if the invoice number (generated by computers), name, address, and TIN of the buyer, the same template number and  invoice symbol on the top of the next pages are the same as those on the first page, and the text “tiep theo trang truoc – trang X/Y” (continued from previous invoice - page X/Y). X is the current page, Y is the total number of pages of the invoice).

2. The seller may enclose a manifest of sold goods and services to the invoice.

a) Contents of the invoice:

The invoice must have the text “kèm theo bảng kê số..., ngày..., tháng ... năm ...” (enclosed with the manifest No. ......... dated ............ “ Only the general name of goods shall be written in column “tên hàng” (names of goods)

Other items shall be completed in accordance with instructions in Clause 2 Article 16 of this Circular.

b) Contents of the manifest

The seller shall design the manifest to suit the characteristics, designs, and categories of his/her goods, provided all of the following information is specified:

+ Name, mailing address, TIN of the seller.

+ Names, quantities, unit prices of goods, and amount payable. If the seller pays tax using credit-invoice method, the manifest must have the item “thuế suất giá trị gia tăng” (VAT rate) and “tiền thuế giá trị gia tăng” (VAT amount). Total amount payable (exclusive of VAT) which matches the amount on the VAT invoice.

The invoice must have the text “kèm theo bảng kê số..., ngày..., tháng ... năm ...” (enclosed with the manifest No. ......... dated ............ “ and bear the signatures of the buyer and the seller as on the invoice.

In case the manifest has more than one page, the pages must be numbered continuously and sealed. The last page of the manifest must bear the signatures of the seller and the buyer as on the invoice.

The number of the manifest must match the number of invoice copies. The manifest shall be kept together with the invoice to serve inspection by tax authorities.

The buyer and the seller shall manage and keep manifests enclosed with invoices as prescribed.

Article 20. Handling issued invoices

1. In case an issued invoice is found incorrect before it is given to the buyer, the seller shall cross out the copies and keep the incorrect invoice.

2. In case an issued invoice is found incorrect after it is given to the buyer but before goods are delivered or services are provided, or after it is given to the buyer but before the buyer and the seller declare tax, the invoice shall be void; the buyer and the seller shall make a record on withdrawal of copies of the incorrect invoice. The withdrawal record must specify the reasons for invoice withdrawal. The seller shall cross out the copies, keep the incorrect invoice, and issue a new invoice as prescribed.

3. In case an invoice is found incorrect after it is given to the buyer, goods are delivered or services are provided, the buyer and the seller are declared tax, the buyer and the seller shall make a record or a written agreement specifying the errors, then the seller shall make a corrective invoice. The corrective invoice must specify the adjustment (increase or decrease) to the quantity of goods, sale prices, VAT rates, VAT amounts on the invoice No. .... . According to the corrective invoice, the buyer and the seller shall adjust the sales, input tax and output tax. Negative numbers must not be written on the corrective invoices.

4. Instructions on handling issued invoices in some cases are provided in Appendix 4 enclosed herewith.

Article 21. Handling invoices when invoices are no longer used

1. An entity shall notify the tax authority that invoices are no longer used in the following cases:

a) Any entity that is allowed by a tax authority to stop using its TIN (also called TIN closing) must stop using the published invoices that still remain.

b) Any entity that publishes substitute invoices must stop using the unused invoices that are substituted.

c) Any entity that no longer uses invoices bought from the tax authority must destroy the unused invoices in accordance with instructions in Article 29 of this Circular.

d) Lost, burnt, damaged invoices shall be handled in accordance with instructions in Article 24 of this Circular.

2. Supervisory tax authorities shall notify the expiration of the following types of invoices:

- The invoices that are no longer used by the entities, which have been notified to tax authorities in the case mentioned in Clause 1 of this Article.

- Invoices that have not been issued by entities that have left the business address without notifying tax authorities;

- Invoices that have not been issued by entities that suspend their business operation without notifying tax authorities;

- Invoices bought from tax authorities and then given, sold by entities.

Article 22. Use of illegal invoices

Use of illegal invoices means the use of counterfeit, unactivated invoices, or expired invoices.

Counterfeit invoices means invoices printed or created using a template of invoices published by another entity, or any invoice that bear the same number or the same invoice symbol.

Unactivated invoices are invoices that have been created in accordance with instructions in this Circular but the notice of publication of which has not been made.

Expired invoices are invoices of which the notice of publication has been made but the issuer does not wish to use them any longer; Invoices are lost after their notice of publication is made (the loss has been notified to the supervisory tax authority); invoices of entities whose TINs have been closed.

Article 23. Illegal uses of invoices

1. Illegal use of invoices includes issuing false invoices; selling blank invoices to other entities when selling goods and services (except for the cases in which invoices are sold or provided by tax authority, or invoices are issued under authorization as instructed in this Circular); giving or selling issued invoices to other entities that use them to declare tax or get payments from government budget; issuing invoices without sufficient compulsory information; issuing invoices with inconsistent information on the copies; using invoices for one transaction as evidence for another.

2. Some cases considered illegal use of invoices:

- Part of or the whole contents of the invoice is not true.

- Using invoices sold by another entity to legalize purchased goods and services without documentation or to legalize sold goods and services for the purpose of tax evasion, selling goods without paying tax.

- Using invoices of other entities to sell goods and services without declaring and paying tax, to legalize purchased goods and services without documentation.

- Invoices with inconsistent information about value of goods/services or inconsistency in compulsory information on copies of an invoice.

- Using sale invoices considered illegal use of invoices by tax authority, the police, and other regulatory bodies.

Article 24. Lost, burnt, damaged invoices

1. When an invoice is lost, burnt, or damaged, whether it is issued or not issued, the entity must notify the supervisory tax authority using template 3.8 of Appendix 3 enclosed herewith within 05 days from the day on which the invoice is lost, burnt, or damaged. If the deadline (the fifth day) is a day off as prescribed by law, the actual deadline shall be the day succeeding that day.

2. In case the seller has issued an invoiced after selling goods/services, but then the seller or the buyer loses, burns, or damages second copy of the issued invoice, then the buyer and the seller shall make a record on the case, which specify the month in which tax on the copy 1 is paid, append signatures and full names of legal representatives (or authorized persons), seal (if any) on the record; the seller shall photocopy the first copy of the invoice, append a signature and seal on the photocopy, then give it to the buyer. The buyer may use the photocopy bearing the signature and seal (if any) of the seller and the record on the lost, burnt, or damaged second copy as evidence for bookkeeping and tax declaration. The buyer and the seller are responsible for the truthfulness of the loss or damage of the invoice.

If the loss or damage of the invoice is related to a third party (e.g. a goods deliverer or invoice deliverer), responsibility shall attributed depending on whether the third party is hired by the buyer or the seller.

Article 25. Buyers’ use of invoices

1. Buyers may use legitimate invoices as prescribed by law to prove their right to ownership or right to enjoyment of goods and services, be offered sale promotion, after-sale services, or receive damages in accordance with law; do bookkeeping in accordance with regulations of law on accounting; declare taxes, register right to enjoyment, right to ownership, and receive payments from government budget in accordance with law.

2. Invoices used in the cases mentioned in Clause 1 must be:

- Original sale invoices, second copy (given to the buyers), except for the cases mentioned in Clause 1 Article 4 and Article 24 of this Circular.

- Intact invoices that contain sufficient information.

- Invoices on which figures, written text or printed text are clear, sufficient, and accurate as prescribed without erasure or changes.

- Invoices that are not in the cases mentioned in Article 22 and Article 23 of this Circular.