According to Clause 1, Article 3 of Circular 39/2014 / TT-BTC, invoices are vouchers made by sellers, recording information on goods sale and service provision in accordance with law. When creating invoices, businesses need to adhere to the following principles:
Principle 1: Principle of VAT invoice
– Only make and deliver goods and services to legal buyers of the enterprise.
– Enterprises must issue invoices strictly according to the arising economic operation contents; must not erase or correct; must use the same color of ink, the ink does not fade, do not use red ink; numerals and letters must be continuous, unbroken, not written or printed over preprinted words and cross out the blank (if any). If self-printed invoices or ordered invoices are made by computer, if there is a blank on the invoice, it is not required to be crossed out.
– Invoices are made once into multiple copies. The content on the invoice must be consistent on copies of the same invoice.
– Invoices are made in a continuous order from small to large numbers.
Principle 2: The content of an invoice must be made in compliance with the following criteria:
The standard “Date month” of invoicing:
The date of invoice is the time of transfer of the right to own or use the goods to the buyer, regardless of whether money has been collected or not, with respect to goods or services provided on the invoice date. The date when the service provision is completed, regardless of whether payment has been made or not. In case a service provider collects money before or during the service provision, the invoice date is the collection date.
The criteria “Name, address and tax identification number of the seller”, “name, address and tax code of the buyer”
– The enterprise has its full name according to the business registration certificate.
– Enterprises being sellers must accurately inscribe the “tax identification number” criterion of buyers and sellers. In case a dependent unit is a place to sell goods and / or provide services, its tax identification number (if any) must be written, if not, the tax identification number of the enterprise must be recorded.
– The “name and address” criterion of the seller and buyer must be fully written, in case of the abbreviation, it must be ensured to identify the right buyer and seller.
– In case the total price for payment of goods or services is less than VND 200,000 each time, no invoice is required, except for cases where the buyer requests to make and deliver invoices. When selling goods or providing services of VND 200,000 or more each time, if the buyer does not take the invoice or provide the name, address and tax identification number (if any), he / she must still issue an invoice and clearly state ” Purchase without invoice “or” Buyer does not provide name, address, tax code “.
The standard “ordinal number, name of goods, services, calculation unit, quantity, unit price, amount”:
– The invoicing person writes down in the order the names of goods and services sold; cross out the blank (if applicable).
– For goods and services which are not subject to or exempt from VAT, the enterprise shall only record the selling price line as the payment price, the tax rate line, the VAT amount not to be inscribed and crossed out.
– For goods and services used for sales promotion, the name and quantity of goods on the invoice must be clearly stated as promotional goods, advertisement and sample goods.
– For goods and services given, offered, donated, exchanged, paid on behalf of employees and internal consumption, the invoice must contain all items and calculate VAT as the goods sale invoice. , service to customers.
– For goods and services subject to the trade discount method, the invoice shows the discounted selling price, VAT and the total payment price inclusive of VAT 4. Regarding “the seller (sign, seal, clearly state his full name)”; “buyer (sign, clearly state full name)”
– In case the legal representative does not sign the “seller”, there must be a power of attorney for the direct seller to sign and must clearly state the full name on the invoice and the enterprise’s stamp on the upper side. left of the bill.
– The seller must ask the buyer to sign, clearly state his / her full name in the “shopper” criterion on the invoice, except for cases of non-direct purchase such as: Buying by phone, online, FAX and selling goods , providing services abroad … But in these cases, the seller must specify that the sale is by phone, online, FAX.
Currency recorded on the invoice: is Vietnam dong.
– In cases where a seller is entitled to sell goods in foreign currency as prescribed by law, the total amount of payment shall be written in the original currency and in words in Vietnamese.
For example: USD 8,000 – Eight thousand USD.
The seller shall issue an invoice and write in the invoice the foreign currency exchange rate with Vietnam dong at the average exchange rate of the inter-bank foreign currency market announced by the State Bank of Vietnam at the time of making the invoice. In case the collected foreign currencies are those without exchange rates with Vietnam dong, write the exchange rate with a foreign currency announced by the State Bank of Vietnam.
Handling invoices when making wrong statements:
– In case the invoice is wrongly issued but the goods have not been delivered, the service has not been provided to the buyer, the enterprise slips the link and keeps the invoice incorrectly.
– Where the invoice is wrong and If goods or services have been delivered to the buyer who has made tax declaration, the parties shall make a written record or agreement in writing clearly stating the error.