Chương 2 Thông tư 64/2013/TT-BTC: Tạo và phát hành hóa đơn

Chapter II

CREATING AND ISSUING INVOICES

Article 5. Invoice creation principles

1. Invoice creation is the creation of invoice forms to use for goods sale and service provision of business organizations, households and individuals as prescribed in Clause 3 Article 3 of this Circular.

2. Business organizations, households and individuals may create many forms of invoices as prescribed in the Decree No. 51/2010/ND-CP and this Circular.

a) A new or operating business organization may create self-printed invoices in the cases in Point a Clause 1 Article 6 of this Circular.

b) An operating business organization may create self-printed invoices if the conditions in Point b Clause 1 Article 6 of this Circular are satisfied.

c) A business organization in Point a or Point b that does not print its own invoices may use create ordered invoices as guided in Article 8 of this Circular.

d) Business organizations, households and individuals that pay VAT using the credit-invoice methods that are not mentioned in Point a or Point b may create ordered invoices as guided in Article 8 of this Circular.

dd) Organizations that are not enterprises but do engage in a business (including cooperatives, foreign contractors, project management boards), business households and individuals may buy ordered invoices from tax authorities as guided in Clause 1 Article 11 of this Circular.

e) The public service providers that engage in production or business and satisfy the conditions for printing their own invoices as prescribed in Clause 1 of Article 6, but are not able to print their own invoices may create ordered invoices from tax authorities.

c) The organizations that are not enterprises, non-business households and individuals that sell goods or provide services and need to issue invoices to their customers shall be provided with unbound invoices by tax authorities.

3. The invoices created must not reuse invoice numbers for the same invoice symbol.

4. The quality of paper and ink on the invoices must suit the retention duration as prescribed by the laws on accounting.

Article 6. Creating self-printed invoices

1. The subjects allowed to create self-printed invoices.

a) Enterprises and public service providers allowed to create self-printed invoices when the tax code is issued include:

- Enterprises established within the law in industrial parks, Chief accountant, export processing zones, and hi-tech zones,

- Public service providers that engage in production or business as prescribed by law.

- The enterprises of which charter capital is at least 03 billion VND according to the actual capital contribution when the invoices are issued.

b) Business organizations that do not fall into the cases in Point a of this Clause may print their own invoices if all conditions below are satisfied:

- The tax code is issued;

- There are revenues from goods sale and service provisions;

- There are equipment for printing and making invoices (computers, printers, cash registers);

- The enterprise is a accounting unit as prescribed by the Law on Accounting, and has invoice printing software to ensure that the data from the invoice printing software are transferred to accounting books every month for making financial statements and tax statements sent to tax authorities.

- The enterprise has not carried penalties for violations against the law on taxation, or the total amount of violations against the laws on taxation is smaller than 50 million VND within 365 consecutive days from the first date of issuance of self-printed invoices backwards.

c) The organizations mentioned in Point a and Point b of this Clause must make decisions to use their self-printed invoices before creating invoices, and take responsibility for such decisions.

The decision to use self-printed invoices includes:

- The name of the equipment (computer, printer, software program) used to print invoices;

- The technical department or the name of the service provider in charge of invoice printing technique;

- Responsibilities of every department relating to the creation, circulation, and retention of self-printed invoice data.

- Information on self-printed invoices must be adequate as prescribed in Clause 1 Article 4 of this Circular.

2. Self-printed invoices may be created using invoice printing software from computers, cash registers or other machines must ensure that:

- The invoices are numbered automatically. Each sheet of an invoice is printed once. When a sheet is printed twice or more, it must be expressed as a copy.

- The invoice printing software must ensure the security by classifying users. Unauthorized users shall not be able to meddle with the data.

3. Conditions and responsibility of providers of invoice printing software.

a) Conditions

The provider of invoice printing software must be issued with the Certificate of Business registration (Certificate of Enterprise registration) which licenses computer programming or software production, except for invoice printing software being used internally.

b) Responsibilities

- Specify the name and tax code (if any) of the provider of invoice printing software on the self-printed invoices of organizations and individuals;

- Ensure that the invoice printing software provided for customers is conformable with regulations on printing invoices; do not use the invoice designs in the software provided for enterprises.

- Make and send reports on the provision of invoice printing software to the tax authority in charge. The report shall specify the names, tax codes, and addresses of invoice printing software users (the form No. 3.7 in Appendix 3 enclosed with this Circular).

The report on the provision of invoice printing software shall be made and sent to the tax authority every 06 months. The report on the provision of invoice printing software over the first 6 months shall be sent on the 20^th of July at the latest, and the report on the provision of invoice printing software over the last 06 months shall be sent no later than the 20^th of January of the next year.

When a provider of invoice printing software stops providing invoice-printing software, the last reporting period shall start from the beginning of the last reporting period and end on the day on which the provision of invoice printing software is discontinued. The report shall be submitted no later than the 20^th of the month succeeding the month in which the provision of invoice printing software is discontinued.

When an organization starts to provide invoice-printing software or resume the provision of invoice printing software, the report period shall start from the day on which invoice printing software starts to be provided until the end of June or December depending on the commencement date.

Tax authorities shall receive reports and post the information on the website of the General Department of Taxation within 03 working days from the day on which the report is received.

Article 7. Creating electronic invoices

1. Electronic invoices shall be created and processed on the computers of the business organizations, households and individuals issued with tax coded when they sell goods or services, and stored in the computers of both parties as prescribed by the laws on electronic transactions.

2. Electronic invoices shall be used in accordance with the laws on electronic transactions.

3. The management and use of electronic invoices shall comply with the Circular of the Ministry of Finance on the creation, issuance, and use of electronic invoices for goods sale and service provision.

Article 8. Creating ordered invoices

1. The subjects allowed to create preprinted invoices:

c) The business organizations, households and individuals issued with tax codes (except for households and individuals directly paying VAT) may create ordered invoices for goods sale and service provision.

b) Departments of Taxation shall create ordered invoices and sell or provide them for the subjects prescribed in Clause 1 Article 11 and Clause 1 Article 12 of this Circular.

2. Information on ordered invoices must be adequate as prescribed in Clause 1 Article 4 of this Circular.

The subjects allowed to create ordered invoices shall design their own invoices.

Business organizations, households and individuals shall print their names and tax codes in the box “Name and tax code of seller” on the invoice.

When business organizations, households and individuals order invoice printing for their affiliated units, their names must be placed in the upper left corner of the invoice. Affiliated units shall seal or specify their name, tax code, and address in the box “name, tax code and address of the seller”.

For invoices ordered by Departments of Taxation, their names shall be placed in the upper left corner of the invoice.

3. Printing ordered invoices.

d) Ordered invoices shall be printed under the contracts with business organizations, households and individuals or Departments of Taxation with eligible invoice printing facilities as prescribed in Point a Clause 4 of this Article.

b) Invoice printing contracts shall be made in writing as prescribed by the Civil Code. The contract must specify the type of invoices, form number, invoice symbol, quantity, and invoice number (the first and the last number), enclosed with a sample invoice.

c) When an invoice printing facility prints invoices for their own purpose, it is required to have a decision made by its director. The invoice printing decision must comply with the regulations on types of invoices, invoice symbol, quantity, and invoice number (the first and the last number), enclosed with a sample invoice.

4. Conditions and obligations of invoice printing facilities

a) Conditions

Invoice printing facilities must be enterprises issued with Certificate of Business registration and License for printing (including publications and non-publications).

A public service provider engaged in production or business like an enterprise, has a license for printing, machinery and equipment for printing may take orders for invoice printing from other organizations and individuals.

b) Obligations

- Print invoices according to signed contracts. Do not delegate any part of the invoice printing process to another printing facility;

- Manage and preserve the printing plates, films and the likes used for the creation of ordered invoices according to the agreements with order placers. The printing plates and films being use for later printing must be sealed;

- Destroy the test-print invoices, incorrect invoices, repeated invoices, excess invoices, defective invoices; printing plates, films and the likes used for the creation of ordered invoices in accordance with the agreements with the organizations and individuals that place orders;

- Finalize the printing contracts with organizations and individuals that place orders;

- Make and send reports on order for invoices to the tax authority in charge. The report shall specify the names, tax codes, and addressess of order placers, the types, form numbers, invoice symbols, and quantity of invoices printed (the first and last numbers) for each organization and individual (the form No. 3.7 in Appendix 3 to this Circular).

This report shall be made and sent to the tax authority every 06 months. The report on the first 6 months shall be sent on the the 20^th of July at the latest, and the report on the last 06 months shall be sent no later than the 20^th of January of the next year.

When an invoice printing facility stops providing invoice printing software, the last reporting period shall start from the beginning of the last reporting period and end on the day on which the invoice printing is discontinued. The report shall be submitted no later than the 20^th of the month succeeding the month in which the invoice printing is discontinued.

When an invoice printing facility starts or resume the invoice printing, the reporting period shall start from the commencement date or resumption date until the end of June or December, depending on the commencement date or resumption date.

Tax authorities shall receive reports and post the information on the website of the General Department of Taxation within 03 working days from the day on which the report is received.

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

1. Before using invoices, business organizations, households and individuals shall make and send a notice of invoice issuance (form 3.5 in Appendix 3 to this Circular) and the sample invoice to the tax authority in charge, except for the invoices sold or provided by tax authorities.

2. The notice of invoice issuance shall contain: the name, tax code, address, phone number of the invoice issuer, types of invoices issued (names, invoice symbols, form numbers, dates of first issuance, quantity of issued invoices (the first and the last number)), name and tax code of the invoice printing facility (for ordered invoices), name and tax code of the provider of invoice printing software (for self-printed invoices), name and tax code of the intermediary (for electronic invoices); the date of the Notice of issuance, the name and signature of the legal representative, and the seal of the unit.

When banks, credit institutions, branches of banks and credit institutions use transaction papers as invoices, the Notice of invoice issuance together with the sample invoice shall be sent to the tax authority in charge. The invoice numeration system must be registered. The issuance quantity may be omitted.

When an business organization or individual that have excess ordered invoices, which bear their name and address, changes their name or address without changing the tax code and the tax authority in charge, if they wish to keep using the such excess invoices, they shall append their new name or address next to the existing name or address and use them as usual, then send a notice of information adjustment to the tax authority in charge (form 3.13 in Appendix 3 to this Circular).

When a change in the address leads to the replacement of the tax authority in charge, if the organization, household, or individual wishes to keep using the excess invoices, the new address shall be appended on those invoices and send a list of unused invoices (form 3.10 in Appendix 3 to this Circular) and the notice of adjustment to the new tax authority. If the organization, household or individual does not wish to use the excess invoices, they may annul the numbers of unused invoices and send the old tax authority the notice of annulment of invoices to, and send the new tax authority the notice of new invoice issuance.

When the contents of the notice of issuance are changed, the business organization, household or individual shall make a new notice of issuance as prescribed in this Clause.

If the form of export invoices is changed but the compulsory information is not changed, the new notice of issuance may be omitted.

3. The sample invoice is a print that adequately demonstrate the real invoices of which invoice number is a series of zeros (0) and bear the stamp “SAMPLE”. The sample invoice enclosed with the notice of issuance sent to the tax authority and posted at the places where goods and services are sold is the sheet given to the buyer.

When an organization, household or individual, whose name or address is changed, sends a notice of unused invoices without the sample invoice, or their branches use the same invoice design, the first invoice number shall be used as the sample invoice for to the new name or address. The invoice used as the sample shall have the text “number” crossed out, and the text “SAMPLE” shall be appended. The issuance of invoices used as sample invoices might not be reported (excluded from the quantity of issued invoices in the notice of invoice issuance).

4. The notice of invoice issuance and the sample invoice must be sent to the tax authority in charge at least 05 days before they are used by the organization, household or individual, and within 10 days from the day on which the notice of issuance is signed. The notice of invoice issuance enclosed with the sample invoice must be posted at the places where invoices are used as long as such invoices are used.

If the contents and form of the invoice is not changed from the second notice of issuance onwards, the sample invoice may be omitted.

If affiliated units and branches of an organization use the same form of invoices but make separate VAT declaration, each of them shall send a separate notice of issuance to the tax authority in charge. If affiliated units and branches of an organization use the same form of invoices but their VAT declarations are made by that organization, they might not send the notice of issuance.

The General Department of Taxation shall build a system of information about invoice issuance on its websites for everyone to access the compulsory information about their issued invoices.

When the tax authority finds a notice of issuance inadequate, the tax authority shall notify the organization, household or individual in writing within 02 working days from the day on which the notice is received. The organization, household or individual is responsible for adjusting the notice.

Article 10. Issuing invoices of Departments of Taxation

1. The notice of the issuance of invoices ordered by construction must be made before the first sale or the first provision.

2. The contents of the notice of issuance and the sample invoice shall comply with Clause 2 and Clause 3 Article 9 of this Circular, and the form No 3.6 Appendix 3 to this Circular.

3. The notice of invoice issuance must be sent to all Departments of Taxation throughout the country within 10 working days from the day on which the notice of issuance and before the provision or sale. The notice of invoice issuance must be posted at all facilities affiliated to the Department of taxation throughout its validity period and make noticeable at the tax authority.

If the notice of invoice issuance has been posted on the website of the General Department of Taxation by a Department of Taxation, it might not be sent to other Departments of Taxation.

4. When the contents of the notice of issuance is changed, the Department of Taxation must make a new notice as guided in Clause 2 and Clause 3 of this Article.

Article 11. Selling invoices ordered by Departments of Taxation

1. Tax authorities shall sell invoices to the organizations that are not enterprises but engage in business (including cooperatives, foreign contractors, project management boards), business households and individuals.

The organizations mentioned above are organizations that do business without being established and operated within the Law on Enterprises and other specialized laws.

2. The invoices ordered by Departments of Taxation shall be sold at prices that are able to cover the cost, including printing cost and issuing cost. Directors of Departments of Taxation shall decide and post invoice prices as guided above. Tax authorities at all level shall not collect any extra amount apart from the fixed prices.

Tax authorities shall directly sell invoices to the subjects in Clause 1 of this Article.

3. Selling invoices at tax authorities

a) Obligations of organizations, households, and individuals:

The business organizations, households, and individuals allowed to buy invoices printed by tax authorities shall make an application for invoice purchase (form 3.3 in Appendix 3 to this Circular).

When buying invoices, the invoice buyer (the undersigned or a person authorized in writing by the seller as prescribed by law) shall present an unexpired ID as prescribed by the laws on ID cards.

The organizations and individuals that buy invoices printed by tax authorities shall append their name, address, and tax code on the 2^nd sheet of every invoice before taking them out of the tax authority.

b) Obligations of tax authorities

Tax authorities shall sell invoices to business organizations, households and individuals every month.

After inspecting the use of invoices and the application for invoice purchase, tax authorities shall sell invoice to the business organization, household or individual within a day. The amount of invoices sold to business organizations, households, and individuals must not exceed the amount invoice used in the previous month.

No more than 50 bound invoices of a type shall be sold to a business organization, household or individual for the first time. If those invoices are used up before the end of the month, the tax authority shall decide the amount of invoices being sold in the next month according to the duration and amount of invoices used.

When business households and individuals wish to use unbound invoices, tax authorities shall sell 01 unbound invoice free of charge at a time.

Article 12. Providing invoices ordered by Departments of Taxation

1. Tax authorities shall provide invoices for organizations that are not enterprises, business households and individuals that sell goods or provide services and need to issue invoices to their customers.

Tax authorities shall not provide invoices for organizations that are not enterprises, business households and individuals sell goods or services exempt from VAT, or exempt from VAT declaration and payment.

2. The invoices provided one by one by tax authorities at the request of non-business organizations, households, and individuals are called unbound invoices.

Tax authorities shall provide unbound sale invoices for organizations that are not enterprises, non-business households and individuals that sell goods or provide services and need to give invoices to their customers.

When an enterprise liquidates its assets after it is dissolved or bankrupt and needs to give invoices to buyers, the tax authority shall provide unbound sale invoices, provided taxes are settled and the tax code is annulled.

When state agencies, which do not pay VAT using the credit-invoice method, sell their property at auctions, if the successful bids are inclusive of VAT that is stated in the auction documents approved by competent authorities, VAT invoices shall be provided and given to the buyer.

3. The tax authorities that provide unbound invoices:

- For organizations: the tax authority in charge of the locality where the organization applied for its tax code, or where its head office is situated which is stated in the decision on establishment.

- For non-business households and individuals: the tax authority in charge of the locality where they applied for the tax code or registered their permanent resident, which is stated in the residence book or the ID card or the passport, or provided by the household or individual (without certification by the local authority).

Where non-business organizations, households, and individuals lease out real estate, the local tax authority in charge of the locality where the real estate is situated shall provide unbound invoices.

Organizations, households, and individuals that wish to use unbound invoice shall apply for the provision of unbound invoices (form 3.4 in Appendix 3 to this Circular). According to the application for the provision of unbound invoices and sale documents enclosed therewith, tax authorities shall instruct taxpayers to calculate the tax payable in accordance with the laws on taxation. When unbound VAT invoices are provided, the VAT payable is the amount written on the unbound VAT invoice.

Every applicant for the provision of unbound invoices shall make 3-sheet invoices at the tax authority and pay of the tax before receiving unbound invoices. After receiving the tax payment documents from the applicant, the tax authority shall append its seal on the upper left corner of the 1^st sheet, give the 2^nd sheet to the applicant, and keep the 3^rd sheet.

Article 13. Symbols for identification of invoices

1. Organizations, households, and individuals that print and issue invoices shall specify the symbols on their invoices to serve the identification of invoices during the printing, issuance, and use of invoices.

Depending on the scale and characteristics of the business, organizations, households, and individuals may choose one or some of the following methods for identification such as anti-counterfeit stamps, special printing technology, special paper or ink; special symbols of each series or each issuance. The fixed information shall be preprinted on the invoices (the name, tax code, address of the seller, the goods, services, unit prices, etc.), the signature and seal of the seller when making the invoice, etc.

2. The violations against the regulations on printing, issuing, managing, and using invoices must be promptly reported to tax authorities. When tax authorities and competent authorities request for the certification of issued invoices, organizations, households, and individuals that print and issue invoices must reply in writing within 10 days from the day on which the request is received.