Chapter III
USING INVOICES
Article 14. Making invoices
1. Invoice making principles
a) Business organizations, households and individuals only make and give buyers the invoices guided in this Circular.
b) Sellers shall make invoices when selling goods and services, including goods and services used for promotion, advertising, and samples; goods and services used for donation, trading, paying employees as salaries, and internal use (except for goods internally circulated to serve the production process); goods being rented, lent, or returned.
The contents of the invoice must be consistent with the transaction; do not make change to the invoice; use the same indelible ink color (not red); numbers and writing must be continuous, do not write on printed words. The blank space shall be crossed out. The blank space of self-printed invoices and ordered invoices shall be crossed out by pen (indelible ink, not red)
c) An invoice shall have multiple sheets. The contents of those sheets must be consistent.
d) Invoices shall be made in numerical order.
When a business organization have multiple affiliated units that directly sell goods, or multiple authorized units that use the same form of order invoices that have the same symbol, such business organizations must make a book to monitor the amount of invoices distributed to its units. The affiliated units and authorized units shall use invoices in numerical order within the amount distributed.
When a business organization has multiple shops or authorized units that use the same type of self-printed invoices or electronic invoices that have the same symbol by random access from a server, the business organization must plan the random excess of its shops and authorized units. The invoices shall be made in numerical order for the whole system of the business organization.
2. The making of some entries on an invoice.
a) The entry “Date of issue”:
The date of issue of a sale invoice is the day on which the ownership of the goods is transferred to the buyer, whether or not the money is paid.
The date of issue of a service invoice is the date on which the service provision is complete, whether or not the money is paid. When the service provider collects money before or during the service provision, the date of issue is the day when money is collect.
The date of issue of an invoice for electricity supply, water supply, telecommunications services, or television must not be later 07 days from the day on which the electricity or water meter is recorded, or a day required by telecommunications or television service provider. The agreement on the period serving as the basis for calculating the amount of goods and services provided shall be reached between the telecommunications or television service provider and the user.
The date of issue of an invoice for construction or installation is the day when the construction, construction item, finished works are handed over, whether or not the payment is made.
An invoice shall be made for every deliver of goods or handover of a construction item must be invoiced.
When a real estate company collects money according to the progress of its projects or the payment schedule in the contracts, the date of issue of the invoice is the date of payment.
The date of issue of invoices for exported goods and services shall be decided by the export as long as it is agreeable to both parties. The day when revenue from export is determined for calculating tax is the day on which customs procedures are completed on the customs declaration.
The date of issue of invoices for the sale oil and gas at retail outlets to regular buyers being business organizations and individuals, and provision of banking and securities is the periodic date according to the contract, or the last day of the month in which the goods or services are provided.
The supermarkets, and shopping malls established within the law may make 01 VAT invoice for the total revenue from the buyers that do not take invoices made during the day (whether the total revenue is below or above 200,000 VND). The invoice must indicate that retail customers refuse to take invoices. When customers of supermarkets, and shopping wish to take invoices, supermarkets and shopping malls must make and give VAT invoices to every customer as prescribed (whether the total payment is below or above 200,000 VND). Supermarkets and shopping malls are accountable for the accuracy of the consistency of the sales with the invoices and the inventory. The sales must be recorded to serve the inspections carried out by tax authorities and other competent authorities.
The date of issue of invoices for the sale of crude oil, natural gas, refined petroleum, and other cases shall be specified by the Ministry of Finance.
b) The entries “Name, address, and tax code of the seller” and “name, address, and tax code of the buyer”: write the full names or abbreviated names according to the Certificate of Business registration or tax registration.
When goods are sold by an affiliated unit of an organization, the affiliated unit’s name, address, and tax code shall be written on the invoices. If the affiliated unit has no tax code, the tax code of the head office shall be written.
When selling goods or services at 200,000 VND or above each time, if the buyer refuses to take the invoice or provide their name, address, and tax code (if any), the invoice shall still be made and indicate that “the buyer refuses to take this invoice” or “the buyer refuses to provide their name, address, and tax code”.
For oil and gas retail outlets, if buyers refuse to take invoices, the outlet shall make an invoice for the total revenue from the buyers that refused to take the invoices in the day.
c) The entries “Number, products, service, unit, quantity, unit price, amount”: written according to the sold products and services; the blank space shall be crossed (if any). The blank space of self-printed invoices and ordered invocies shall be crossed out by pen (indelible ink, not red)
If the seller uses codes to manage their products and services, the invoices must indicate both the names and codes of goods.
For the goods of which the ownership must be registered, the invoices must provide the numbers and symbols that are required for registration. e.g. body numbers, engine numbers of cars, the address, class, length, with, and number of stories of a house or an apartment, etc.
The invoices for special goods and services such as electricity, water, telephone, oil and gas, insurance, etc. that are sold periodically must specify the provision period.
d) The entry “Seller (signature, seal, and full name)”
If the head of the units does not sign this entry, he must authorize a person in writing to sign on the invoice and append the seal in the upper left corner of the invoice
dd) The entry “Buyer (signature, seal, and full name)”
For indirect purchase (by phone, on the internet, by fax), the buyer do not have to sign on the invoice. The seller must indicate that goods are sold by phone, on the internet, or by fax in the entry “Seller” on the invoice.
e) Currencies on invoices
Currencies on invoices are VND.
If the seller receives foreign currencies as prescribed by law, the total amount shall be expressed in foreign currencies and in Vietnamese words.
Example: 10.000 USD – Mười nghìn Dô la Mỹ.
The seller shall write the exchange rate between that foreign currency and VND according to the rate announced by the State bank of Vietnam at that time.
If the exchange rate between a foreign currency and VND is not available, an exchange rate between that foreign currency and another foreign currency announced by the State bank of Vietnam shall be written.
Some cases of making sale invoices and service invoices are instructed in Appendix 4 to this Circular.
Article 15. Authorizing the making of invoices
1. The seller may authorize a third party to make invoices. Invoices made by the third party must bear the name and the seal of the authorizing party in the upper left corner of the invoices (except for self-printed invoices printed by equipment of the authorized party or electronic invoices). The authorization must be made in writing.
2. The written authorization must contain all information about the invoices (invoice type, invoice symbol, quantity, invoice numbers); the purpose of authorization; authorization duration; delivery method or installation method (for self-printed invoices or electronic invoices); and method of payments.
3. The authorizing party shall make a notice of authorization specifying information about the invoices, authorization purpose, and authorization duration based on the written authorization granted, bearing the name, signature, and seal (if any) of the representative of the authorizing party. The notice of authorization shall be sent to the tax authority in charge, the authorizing party and the authorized party at least 03 days before the authorized party makes invoices.
4. The authorized party shall post the notice of authorization where goods and services, for which invoices are made by the authorized party, are sold.
5. After the end of the authorization duration, or when the authorization is terminated before schedule, both parties must certify the termination in writing, and the authorized party shall promptly remove the notice stated above.
6. Both parties must make periodic reports on the use of those invoices. The authorizing party shall make reports on the use of invoices (including authorized invoices) every quarter as guided in this Circular. The authorized party might not make the notice of invoice issuance and reports on the use of authorized invoices.
Article 16. Selling goods and services exempt from making invoices
1. A sale of goods or services of which the total amount payable is smaller than 200,000 VND is exempt from making invoices, unless otherwise requested by the buyer.
2. When selling goods and services exempt from making invoices as guided in Clause 1 of this Article, the seller must make a retail statement. The statement must have the name, tax code, and address of the seller, the sold goods and services, their value, the date of issue, the name and signature of the statement maker. If the seller pays VAT using the credit-invoice method, the retail statement must have the entries “VAT rate” and “VAT amount”. The goods and services sold in the day shall be written on the statement in chronological order (form 5.7 in Appendix 5 to this Circular).
3. At the end of the day, the seller shall make a VAT invoice or a sale invoices specifying the revenue in the day in the line “total amount” of the statement, then sign on the statement and keep the sheet that is given to the seller. The other sheets shall be circulated as prescribed. Write “retail without invoice” in the entry “Name and address of buyer” on the invoice.
Article 17. Making invoices when the number of goods and services is larger than the number of lines of a single invoice.
If the number of goods and services is larger than the number of lines of a single invoice, the seller may make multiple invoices or:
1. Issue successive invoices: Write “more in the next invoice” on the last line of the preceding invoice, and “continue from the previous invoice” on the first line of the succeeding invoice. The invoices must enumerate all articles in order from one invoice to another. The information about the seller and the buyer shall be written on the first invoice. The signature and seal (if any) of the seller, the signature of the buyer, payment, surcharge, discount, and VAT shall be written on the last invoices. The blank space (if any) shall be crossed out.
When the seller uses self-printed invoices that are made and printed directly by software, and the number of goods and services is larger than the number of lines on a single invoice, Departments of Taxation shall consider each case to allow sellers to use multiple-page invoices, provided the top of each page from the second page indicates the same invoice number as the first page (given by the computer); the same name, address, and tax code of the buyer and the seller; the same form and invoice symbol, together with half-Vietnamese notice “continued from the previous page” (x is the page number and y is the number of pages of that invoice).
2. May make a statement to enumerate the sold goods and services and enclose it with the invoice.
a) Contents of the invoice
The invoice must indicate “enclosed with the statement No. …. Dated … “ The entry “product name” indicates the general names of products.
Other entries on the invoices shall be written in accordance with Clause 2 Article 14 of this Circular.
b) Contents of the statement
The statement shall be designed by the seller according to the characteristics and categories of products, and contain the following information:
+ Name, address, and tax code of the seller.
+ Product names, quantity, unit prices, and amounts. If the seller pay VAT using the credit-invoice method, the statement must have the entries “VAT rate” and “VAT amount”. The total amount payable (exclusive of VAT) must be consistent with the total amount on the VAT invoice.
The statement must indicate “enclosed with the invoice No. …. Dated … “ and bear the signatures of the buyer and the sellers similarly to the invoice.
If the statement has more than 01 page, those pages must be numbered and seal. The last statement must bear the signatures of the seller and the buyer similarly to the invoice.
The number of statements must be consistent with the number of sheets of the invoice. The statements shall be kept together with the invoice to serve the inspection and comparison of tax authorities.
Sellers and buyers shall manage and retain statements together with invoices as prescribed.
Article 18. Handling issued invoices
1. When an invoice is made but not given to the seller, if it is found incorrect, the seller shall cross out all sheets and record that invoice number.
2. In case an invoice is found incorrect after it is made and given to the buyer, buy goods are not delivered or services are not provided yet, or an invoice is made and given to the buyer, but both the buyer and the seller have not made tax statement, it must be destroyed. The buyer and the seller shall make a record on the withdrawal of the sheets of the incorrect invoice. The record on the invoice withdrawal must specify the reasons. The seller shall cross out the sheets, record the number of the incorrect invoice, and make a new invoice as prescribed.
3. In case an invoice is found incorrect after it is made and given to the buyer, the goods are delivered or services are provided, both the buyer and the seller has made tax statement, the seller and the buyer must make a record or a written agreement specifying the mistakes. Then the seller shall make a corrective invoice. The corrective invoice shall specify the adjustment (increase or decrease) of the quantity of goods, sale prices, VAT rate, VAT amount, symbol, etc. According to the corrective invoice, the seller and the buyer shall adjust the revenue and tax. The corrective invoice must not use negative numbers (-)
4. Some cases of handling issue invoices are guided in Appendix 4 to this Circular.
Article 19. Handling unused invoices
1. Organizations, households, and individuals shall send tax authorities notices of unused invoices in the following cases:
a) The organizations, households, and individuals of whom tax codes are annulled by tax authorities shall stop using the unused invoices.
b) The organizations, households, and individuals that replace their invoices shall stop using the unused invoices that are replaced.
c) When business organizations, households and individuals that buy invoices from tax authorities decide to stop using those invoices, they must destroy them as guided in Article 27 of this Circular.
d) Invoices are lost, burned, or damaged as prescribed in Article 22 of this Circular.
2. Tax authorities shall notify the annulment of the following invoices:
- The unused invoices reported to tax authorities in the cases in Clause 1 of this Article.
- The unused invoices of the business organizations, households and individuals that disappear from the locality without notice;
- The unsued invoices of the business organizations, households and individuals that stop dong business without notice;
- The invoices bought from tax authorities that are illegally given or sold by organizations, households, and individuals.
Article 20. Illegal invoicing
Illegal invoicing is the use of fake invoices, unissued invoices or expired invoices.
Fake invoices are invoices printed or created according to a form of invoices issued by other organizations and individuals, or use the same invoice numbers of an invoice symbol.
Unissued invoices are invoices created as prescribed in this Circular, but the notice of their issuance is not made.
Expired invoices are invoices that have been issued and annulled by their issuer; the invoices that are lost after the notice of their issuance is made, of which their loss is notified to tax authorities; invoices of organizations and individuals of whom tax codes are annulled.
Article 21. Illegal uses of invoices
1. Illegal uses of invoices include making false invoices, or selling blank invoices to other organizations and individuals for them to issue when selling their goods and services (except for the cases in which invoices sold or provided by tax authorities are used, and the cases in which the issuance of invoices is authorized as guided in this Circular); giving or selling issued invoices to other organizations and individuals for them to do bookkeeping or make their tax statement or make payments; issuing invoices within insufficient contents; making invoices with inconsistent sheets; using invoices of one product or service for another.
2. Some cases considered illegal uses of invoices:
- Part or all contents of the invoice are false.
- Using invoices sold by other organizations or individual to legalize goods and services purchased without supporting documents to dodge tax.
- Using invoices of other organizations or individual sell goods and services without paying tax or to dodge tax, to legalize goods and services purchased without supporting documents.
- The values of goods and services or information on different sheets of an invoice are not consistent.
- Using sale invoices that are considered illegal by tax authorities, the police, or other competent authorities.
Article 22. When invoices are lost, burned, or damaged.
1. Business organizations, households and individuals shall make and send reports on the lost, burned, an damaged invoices to tax authorities in charge (form 3.8 in Appendix 3 to this Circular) within 05 days from those events. If the 5th day is a day off as prescribed by law, the deadline shall be its succeeding day.
2. When selling goods and services, the seller has made invoices as prescribed, but then second sheet of which is lost, burned, or damaged, then the buyer and the seller shall make a record on the event, write on the first sheet the month in which the seller pays tax, the legal representative (or the authorized person – if any) shall sign and append the seal on the first sheet, and the invoice copy, then give them to the buyer. The buyer may use the invoice copy that bear the signature and seal (if any) of the seller together with the record on the loss of the second sheet to do bookkeeping and make tax statement. The buyer and the seller are responsible for the accuracy of this event.
If the loss of the second sheet is related to a third party (e.g. the goods deliverer or invoice deliverer), the person at fault shall be determined depending on whether the third party is hired by the seller or the buyer.
Article 23. Using invoices of buyers
1. Buyers may use legal invoices to prove their ownership of goods and services, enjoy promotion and after-sale benefits, or receive compensation as prescribed by law, to do bookkeeping as prescribed by the laws on accounting; to make tax statement, to apply for ownership registration, and to make statements of state capital as prescribed by law.
2. The invoices used in the cases in Clause 1 must be:
- Original sale invoices and services invoices, second sheets (given to the buyers), except for the cases in Clause 1 Article 4 and Article 22 of this Article.
- Undamaged invoices with sufficient information.
- Invoices with clear, accurate, and sufficient information as prescribed without erasure or adjustment.
- Invoices not falling into the cases in Article 20 and Article 21 of this Circular.
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)