These are frequently asked questions when performing business invoice documents in the business that Gtax accounting service can be synthesized, hoping that these questions will contribute to answering some problems:
Question 1: What is the invoice issuance notice? When should I issue an invoice release notice?
* In Article 9, Circular 39/2014 guides:
Business organizations before using invoices for the sale of goods and services, except for invoices to be purchased and issued at tax offices, must make and send notices on invoice issuance (form No. 3.5, Appendix 3 to be issued). attached to this Circular), sample invoices for tax agencies directly managing them.
Notice of invoice issuance and sample invoice must be sent to the directly managed tax authority no later than five (05) days before the business organization begins to use the invoice and within ten (10) days, from the date of signing the issuance notice. Notice of invoice issuance including sample invoices must be posted clearly at the establishments using invoices to sell goods and services during the time of using the invoice.
Question 2: How is the content of invoice announced?
* In Clause 2, Article 9 of Circular No. 39/2014 provides the following guidance:
Contents of invoice issuance notice include: invoice issuing unit name, tax code, address, telephone number, issue invoices (name of invoice type, invoice symbol, digitized symbol) Application, start date of use, number of invoices issued notice (from number … to number …)), name and tax code of the enterprise printing the invoice (for printed invoices), name and code tax (if any) of the provider of the software to print invoices (for self-printed invoices), name and tax code (if any) of the intermediary organization providing electronic invoice solutions (for electronic bill); date of issuance Notice, name and signature of the legal representative and seal of the unit.
In cases where banks, credit institutions and bank branches, credit institutions use transaction documents and receipts for self-printing service fees, send a Notice of invoice issuance with a sample invoice to The tax office manages and registers the structure to create the invoice number, not to register before the issuance amount.
Invoices that have been issued but not yet used, its name and address of the invoice are printed on it. When there’s a change in name and address but not in the tax code and tax office, direct management, if the business organization still needs to use the printed invoice, then the new name and address must be stamped next to the pre-printed name and address to continue using and sending notice of adjustment of information at the invoice issuance notice to the directly managed tax agency (form No. 3.13, Appendix 3 enclosed with this Circular).
Question 3: How invoice notification in some specific cases and the responsibility of the tax authority in managing invoice are stipulated?
* In Clause 4, Article 9 of Circular No. 39/2014 provides the following guidance:
In case the business organization sends a notice of issuance from the second time on, if there is no change in the content and form of the invoice issued, there is no need to attach a sample invoice.
In case the organization has affiliated units and branches that use the same invoice form of the organization but declare the value-added tax separately, each dependent unit and branch must send a notice of issuance to the tax agency, direct management. In case the organization has affiliated units and branches that use the same invoice form of the organization but organize the declaration of value added tax for dependent units and branches, the dependent units and branches do not send Notice of invoice issuance.
The General Department of Taxation shall base itself on the contents of the organization’s invoice issuance to build a system of data on invoices on the General Department of Taxation’s website so that all organizations and individuals can look up internal information. Necessary content on invoices issued by the organization.
In case, when receiving the Notice of Issuance sent by the organization, the Tax Agency detects that the notice of issuance does not guarantee sufficient content in accordance with regulations, within three (03) working days from the date of receipt. Notice, tax authorities must notify in writing to the organization. The organization is responsible for adjusting to announce new releases.
Question 4: Enterprises want to continue using the number of printed orders but have not used them when there is a change of name or address. Do they have to issue an invoice notice?
* In clause 2, Article 9 of Circular 39/2014 provides guidance:
For invoices that have been issued but not yet used, the name and address of the invoice must be printed and the name and address are changed but there is no change in the tax code and tax office. direct management, if the business organization still needs to use the printed invoice, then the new name and address must be stamped next to the pre-printed name and address to continue using and sending notice of adjustment of information at the invoice issuance notice to the directly managed tax agency (form No. 3.13, Appendix 3 enclosed with this Circular).
If there is a change in the business address resulting in a change of the directly managed tax agency, if the organization needs to continue using the issued invoices, it must submit a report on the use of invoice to the tax office where the transfer is made and seal the new address on the invoice, send the list of unused invoices (form No. 3.10 Appendix 3 issued with this Circular) and notice of adjustment of information at the invoice issuance notice to the tax office where the transfer is made (where the number of invoices issued has not yet been used, will continue to be used). If the organization does not need to use the issued invoice number but has not used it all, cancel unused invoice numbers and notify the result of canceling the invoice with the tax office and issued a new invoice with the tax office where it moved.
Question 5: What is a sample invoice? How are sample invoices used?
* In Clause 3, Article 9 of Circular No. 39/2014, the following guidelines are provided:
A sample invoice is a printed version that correctly and fully meets the criteria on the invoice issued to the buyer of the issued type, whose invoice number is a sequence of 0 digits and prints or closes the “Sample” on the sheet. application. Sample invoices with issuance notices to be sent to tax agencies and for listing at establishments using goods and services to be sold to buyers.
In case of holding a change of name, address notifying the issuance of the number of invoices, enterprise continues to use without sample invoices or affiliates using the same invoice form with the head office when issuing the notice. If the invoice is not enough, it can use the first one to use the name, new address or allocated to the sample invoice. On the invoice, make a brick sample to remove the pre-printed ordinal number and close the word “Model” to make a sample invoice. Invoices used as sample invoices do not have to issue notices (do not declare on the number of invoices issued at the Notice of invoice issuance).
Question 6: If enterprise wants to use a new invoice form with the issued invoice number that has not been used up. Does it have to issued invoice notice?
* In clause 2, Article 9 of Circular 39/2014 provides guidance:
In case of a change in the contents already announced to be issued, business organizations, households and individuals must make new issuance notices under the guidance in this Clause. (The contents of changes related to the name of the invoice, the invoice symbol, the sample number of the invoice number, the start date of use, the number of invoice issuance notices (from number … to number …), name and the tax code of the enterprise printing the invoice (for printed invoices), the name and tax code of the software supplier that prints the invoice (for self-printed invoices), the name and tax code of an intermediary organization providing electronic invoice solutions (for electronic invoices).
Question 7: Tax Department when selling, issue first-time order printing invoices for objects. Does it have to issue an invoice issuance notice?
* In Article 10 of Circular No. 39/2014, guidelines on Issuing Invoice of Tax Department are as follows:
- Invoices printed by the Tax Department before being sold or issued for the first time must be issued with a notice of invoice issuance.
- The contents of the invoice and sample issuance notices shall comply with the guidance in Clauses 2 and 3, Article 9 of this Circular and according to form No. 3.6, Appendix 3 enclosed with this Circular.
- Notice of invoice issuance must be sent to all Tax Departments throughout the country within ten (10) working days from the date of issuance notice and prior to issuance and sale. Notice of issuance of listed invoices at establishments directly under the Department of Taxation during the period of effective notice issuance at a prominent location when entering the tax office.
In case the Tax Department has included the Notice of issuance of invoices on the website of the General Department of Taxation, it is not required to send a notice of invoice issuance to another Tax Department.
- In case of a change in the contents already announced for issuance, the Tax Department must carry out procedures for new issuance notices under the guidance in Clauses 2 and 3 of this Article.
Question 8: Who can by invoices from tax authority?
* In clause 1, Article 11 of Circular No. 39/2014 provides the following guidance:
The tax agency sells invoices to the following subjects:
- Organizations that are not businesses but have business activities (including cooperatives, foreign contractors, project management).
Organizations that are not businesses but have business activities are organizations that have business activities but are not established and operate under the Enterprise Law and other specialized business laws.
- Business households and individuals
- Business organizations and enterprises pay VAT by the direct method according to the percentage% multiplied by turnover.
- Enterprises are using the self-printing and printing order of high-risk tax types;
- Enterprises are using self-printed and printed invoices that violate invoices being handled for administrative violations of tax evasion or tax fraud.
Question 9: The invoice issued by the tax authorities, what types of invoices are included?
* In clause 2, Article 13 of Circular No. 39/2014 instructs:
An organization that is not a business, household and non-business individual but has an activity of selling goods or providing services that need a bill to deliver to a customer that is issued by a single tax authority is a bill sell.
In case, after dissolution, bankruptcy, tax settlement, tax code closure, liquidation of assets, there should be an invoice to be delivered to the buyer, which is issued by the tax authorities. sales orders.
Particularly for organizations and state agencies not subject to value-added tax by the deduction method, property auctions shall be made, in case the auction winning price is the selling price with value-added tax paid. If it is clearly stated in the auction dossier approved by a competent agency, a value-added invoice may be issued to the buyer.
Question 10: How is the purchase of invoices of business organizations, households and individuals at tax authorities conducted?
* In paragraph 3, Article 13 of Circular 39/2014 guides:
Organizations, households and individuals need of using single invoices must file applications for separate invoices (form No. 3.4, Appendix 3 attached to this Circular). Based on the single invoice application form and accompanying purchase and sale documents, the tax agency shall guide taxpayers to determine payable tax amounts according to tax law provisions. In the case of being issued an individual value-added invoice, the payable value-added tax amount is the value-added tax amount recorded on the odd-grade value added invoice.
The applicant offers a single invoice with full 3 copies at the tax office and must pay the full tax as prescribed before receiving the invoice separately. After having the tax payment voucher of the invoice applicant, the tax agency shall stamp the tax agency to the upper left of the first and second copies of the invoice and hand it to the applicant and the third party to keep it at the tax office.