Chapter I
GENERAL GUIDANCE
Article 1. Scope
This Circular provides guidance on printing, issuing, and using invoices for goods sale and service provision (hereinafter referred to as invoices); penalties for administrative violations against the laws on invoices; tasks and entitlements of tax authorities at all levels and the organizations relating to the printing, issuance, management and sue of invoices, rights and obligations of organizations and individuals to the printing, issuance, and use of invoices; and invoice inspection.
Article 2. Regulated entities
1. Goods sellers and service providers, including:
a) Vietnamese organizations, households, and individual that sell goods and provide services in Vietnam or overseas;
b) Foreign organizations and individuals that sell goods and provide services in Vietnam or produce products in Vietnam and sell the overseas;
c) Vietnamese and foreign organizations and individuals that sell goods and provide services in Vietnam on a non-profit basis.
2. Organizations that print invoices, organizations that provide invoice-printing software, and intermediaries through which electronic invoices are provided (hereinafter referred to as intermediaries).
3. Organizations and individuals that purchase goods and services (hereinafter referred to as buyers).
4. Tax authorities at all level and organizations and individuals relating to the printing, issuance, and use of invoices.
Article 3. Types and forms of invoices
1. Invoices are made by sellers, indicate information about goods sale and service provision as prescribed by law.
2. Types of invoices:
a) VAT invoices (Form No. 3.1 in Appendix 3 and Form No. 5.1 in Appendix 5 to this Circular) are used for organizations and individuals that make declaration and calculate VAT using credit-invoice method in the following activities:
- Goods sale and service provision in Vietnam;
- International transport;
- Export of goods to free trade zones and the cases considered as export.
b) Sale invoices are used for:
- Organizations and individuals that make declaration and calculate tax using the direct method when selling goods and services in Vietnam, export goods to free trade zones, and the cases considered as export (the form No. 3.2 in Appendix 3 and the form No. 5.2 in Appendix 5 to this Circular).
- When organizations and individuals in free trade zones sell goods and provide services in Vietnam, or sell goods and provide services among the organizations and individuals within a free trade zone, the invoices shall indicate “for organizations and individuals in the free trade zone (the form No. 5.3 in Appendix 5 to this Circular).
c) Export invoices are invoices used for the export of goods and services to other countries. The form and contents of export invoices shall comply with international practice and the laws on commerce (the form No. 5.4 in Appendix 5 to this Circular).
Example:
- Enterprise A calculates VAT using the credit-invoice method. Enterprise A both sell goods in Vietnam and export goods to other countries. Enterprise A must use VAT invoices for goods sold in Vietnam. Enterprise A must use export invoices for goods exported to other countries.
- Enterprise B calculates VAT using the credit-invoice method. Enterprise B both sells goods in Vietnam and sells goods to organizations and individuals in free trade zones. Enterprise B must use VAT invoices for both goods sold in Vietnam and goods sold to free trade zones.
- Enterprise C is an export processing enterprise that sells goods in Vietnam. Enterprise C shall use sale invoices indicating “For organizations and individuals in free trade zones”. When selling goods overseas (outside Vietnam’s territory) enterprise C shall use export invoices.
- Enterprise D calculates VAT using the direct method. When selling goods and services in Vietnam and free trade zones, Enterprise D shall use sale invoices. When exporting goods to other countries, enterprise D shall use export invoices.
d) Other invoices include: stamps, tickets, cards, insurance premium receipts, etc.
dd) Receipts for air transport charges, receipts for international transport charges, and receipts for banking fees. Their contents and forms must comply with international practice and relevant law.
3. Form of invoices:
Invoices shall be made in the following forms:
a) Self-printed invoices are invoices printed by business organizations themselves using IT equipment, cash registers, or other machines of sellers when selling goods and providing services;
b) Electronic invoices are combinations of electronic information about the sale of goods and services which is created, sent, received, and kept in accordance with the Law on Electronic transaction and its guiding documents;
c) Ordered invoices are invoices ordered by business organizations, households and individuals to serve goods sale and service provision, or ordered by tax authorities to provide or sell to organizations, households, and individuals.
4. The documents that are printed, issued, used, and managed similarly to invoices include note of delivery and internal circulation, note of delivery to agents (the form No. 5.5 and 5.6 in Appendix 5 to this Circular.
Article 4. Invoice contents
1. The compulsory contents of invoices must be written on the same page.
a) Type of invoice
The type of invoice must be shown on every invoice. Example: VAT INVOICE, SALE INVOICE, etc.
When an invoice is also used to serve bookkeeping or sale, its name may go with other names, but such other names must be written after the type of invoice in a smaller size, or in brackets. Example: VAT INVOICE – WARRANTY, VAT INVOICE (WARRANTY), VAT INVOICE – RECEIPT, VAT INVOICE (RECEIPT), etc.
The name of an export invoice may be expressed as EXPORT INVOICE or other names according to commercial practice. Example: EXPORT INVOICE, INVOICE, COMMERCIAL INVOICE, etc.
b) Form numbers and invoice symbols
The form number is the information expressing the name of invoice, the number of sheets, and the form number of a type of invoice (a type of invoice may have multiple forms).
Invoice symbol is to distinguish invoices using the Vietnamese alphabet and 02 last digits of the year.
For ordered invoices, 02 digits of the year is the year in which invoices are printed. For self-printed invoices, the last 02 digits is the year in which the invoices are used written on the issuance notice, or the year in which the invoices are printed.
Example: Enterprise X announces that it will issue 500 self-printed invoices on June 7, 2017, from No. 201 to No. 700. These invoices are not used up until the end of 2013. In 2014, enterprise X keeps using them until these 500 invoices are used up.
In case enterprise X does not want to use the unused invoices that were issued, it must annul the numbers of unused invoices, and make a new notice of invoice issuance as prescribed.
c) Names of invoice sheets
Invoice sheets are the sheets of the same invoice. Each invoice must have at least 02 sheets and must not have more than 9 sheets, including:
+ 1st sheet: kept
+ 2nd sheet: given to the buyer.
From the 3rd sheet onwards, they shall be named depending on their purposes decided by the invoice creator. Invoices provided by tax authorities shall have 3 sheets. The 3rd sheet shall be kept by the tax authority.
For the property of which the ownership or the right to use (hereinafter referred to as ownership) must be registered with competent authorities, the sellers of such property must register the ownership with the authorities competent to create and issue invoices that have 3 sheets or more. 2 sheets of which shall be given to the buyer, and a sheet shall be used for the registration of the ownership as prescribed by law.
When an organization or individual only creates 2-sheet invoices for the sale of property of which the ownership must be registered with competent authorities (cars, motorbikes) and the 2nd sheet of every invoice is kept by the registry (e.g. the police department), the buyer of such property may use the following documents for bookkeeping, tax statement, tax deduction, and record state capital: the 2nd sheet of the invoice (a photocopy certified by the seller), receipts for payments, receipts for registration (a photocopy of the 2nd sheet) relating to the property being registered.
d) Invoice number
An invoice number is a series of 7 digits in an invoice symbol.
dd) Names, address, and tax code of the seller:
e) Names, address, and tax code of the buyer;
g) Names of goods or services; unit of measurement, quantity, unit prices, total amount in numbers and in words.
On a VAT invoice, apart from the unit price row indicating VAT-exclusive prices, there must be rows indicating the VAT rate, VAT amount, and total amount in numbers and in words.
h) The buyer and seller shall sigh on the invoice, specify their full names, the date on which the invoice is made, and append the seal of the seller (if any).
i) The name of the organization that prints invoices, or the invoice printing software provider, or the intermediary.
The invoices must indicate the name and tax code of the organization that print such invoices or the invoice printing software provider or the intermediary, even when such organizations prints their own invoices.
k) Invoices are made in Vietnamese. The cases in which foreign languages must be added, the foreign text shall be put on the right and in brackets, or below the Vietnamese text, and in a smaller size. The invoice number is composed of natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, and 9; a period (.) shall be insert before every three digits from the right, and a comma (,) shall be put after the units digit. If enterprise uses accounting software that uses a comma (,) before every three digits from the right and a period (.) after the units digits (hereinafter referred to as international numeration system), and the information on the invoice is expressed in half-Vietnamese, then the enterprise may use half-Vietnamese and express numbers in this way. The total amount must be written in words. The half-Vietnamese words must not lead to misunderstanding of the invoice. Before using half-Vietnamese and the international numeration system, the enterprise must apply for a registration with the tax authority, and take responsibility for the accuracy of the invoices made in this way.
The invoices used by an organization or individual must have the same size (except for self-printed invoices are printed by cash registers from paper rolls of which lengths depend on the length of the list of goods).
The contents of an export invoice include: the form number, invoice symbol, the name, address and tax code of the exporter, the name, address and tax code of the importer, names of goods and services, unit of measurements, quantity, unit prices, the total amount, and the signature of the exporter (according to the form No. 5.4 in Appendix 5 to this Circular). If only one language is used on the export invoice, it must be English.
2. Optional information on invoices
a) Apart from the compulsory information as prescribed in Clause 1 of this Article, other information serving the business may be added on the invoice, even logos, decorative images, or advertisements.
b) The additional information must be conformable with current low, must not block or obscure the compulsory information.
3. Some cases in which certain compulsory information may be omitted:
a) The signature of the buyer and the seal of the seller are not compulsory on electricity bills, water bills, telecommunications service bills, banking bills that are printed by service providers.
b) The cases in which certain compulsory information may be omitted, unless the buyer being a accounting unit requests the seller to make an invoice that contain every information in Clause 1 of this Article:
- Self-printed invoices printed by supermarkets and shopping malls established within the law may omit the name, address, tax code, and signature of the buyer and the seal of the seller.
- The priced stamps and tickets may omit the signature and seal of the seller, the name, address, tax code, and signature of the buyer.
- For enterprises that use a large amount of invoices, the Department of Taxation shall consider allowing their invoices to omit the seller’s seal according to their adherence to the laws on taxation, their business characteristics, their way of selling, their way of making invoices, and at their request.
- Other cases according to the guidance of the Ministry of Finance.
Tìm kiếm
Thông tư 64/2013/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ do Bộ trưởng Bộ Tài chính ban hành (Bản Word)
Thông tư 64/2013/TT-BTC hướng dẫn Nghị định 51/2010/NĐ-CP quy định về hóa đơn bán hàng hóa, cung ứng dịch vụ do Bộ trưởng Bộ Tài chính ban hành (Bản Pdf)