Currently, single invoices appear extremely popular. However, many individuals and businesses still do not fully understand this type of invoice. To clarify more about single invoices and purchase invoice procedures at the Tax Department in 2022. To better understand this issue, today, LSX Lawfirm will give you an article about “Procedures for purchasing single invoices at Vietnam Tax Department “, as follows:
Legal grounds
Circular 11/VBHN-BTC authenticated on May 9, 2018
What is a single invoice?
In order to understand the procedure for purchasing individual invoices at the Tax Department, first, we need to understand what a single invoice is. Pursuant to Clause 2, Article 13 of Circular 11/VBHN-BTC, a single invoice is an invoice issued by a tax authority according to each number corresponding to the request of non-business organizations, households, and individuals.
Form of Invoice
Invoices are presented in the following forms:
Self-printed invoices printed out by business organizations on computer equipment, cash registers, or other machines when selling goods or providing services.
– E-invoice is a collection of electronic data messages about the sale of goods and provision of services, created, made, sent, received, stored, and managed in accordance with the Law on Electronic Transactions and implementation manuals
Order-printed invoices are invoices that ordered by organizations to print according to a form for use in the sale of goods and services, or ordered by tax authorities to print according to a form to issue and sell to organizations and households, individuals.
Subjects are allowed to purchase invoices at the Tax Department
According to Clause 1, Article 11 of Circular 11/VBHN-BTC, the partners entitled to purchase invoices from the Tax Department include:
- Organizations that are not enterprises but have business activities (including cooperatives, foreign contractors, and project management boards).
- Business households and individuals
- Business organizations and enterprises pay VAT by the direct method according to the percentage multiplied by revenue.
- Enterprises are using self-printed or ordered invoices which are high tax risks;
- Enterprises using self-printed or ordered invoices that commit violations on invoices shall be handled for administrative violations of tax evasion or tax fraud.
Procedures for purchasing single invoices at Tax Department in 2022
Step 1: Prepare documents for retail purchase at Tax Department
Pursuant to Clause 2 of Circular 11/VBHN-BTC, when purchasing individual invoices from Tax Departments, they must prepare a dossier including:
- Application form to buy invoices (will attached at the bottom of the article)
- Identity card/Citizen identity card (1 photocopy, 1 original for comparison)
- Contract of sale, provision of services, or paper of goods sale and purchase (02 copies of which at least 01 original)
- VAT declaration, personal income (2 copies)
- Corporate income tax declaration (for organizations 03 copies)
- Tax payment receipt (02 copies) then.
- If purchasing invoices for the first time, the organization or individual must have a written commitment on the production and business address in accordance with the certificate of business registration or investment license (practice license) or decision on the business establishment. established by the competent authority (will be attached below the article) then.
Step 2: Submit your application
Organizations and individuals submit invoices to the Tax Department. It should noted: The place of payment is the tax administration agency directly in the area; where the tax code issued or the place of permanent residence registration on the household registration book/people’s identity card/citizen’s identity card then.
Step 3: Accept documents and receive invoices
The Tax Department handles and examines the dossiers. If the application is valid, the Sub-department of Taxation will sell invoices to the applicant. It should noted that when buying invoices, businesses, organizations, households, and individuals that buy invoices; issued by tax authorities are responsible for recording or stamping: the name, address, and tax code on the second copy of the invoice. each invoice number; before taking it out of the tax office where the invoice purchased.
Responsibilities of Tax Department when selling invoices
The responsibilities of the Sub-department of Taxation; when selling invoices clearly stated at Point b, Clause 2, Article 12 of Circular 11/VBHN-BTC. Accordingly, the Sub-department of Taxation must sell invoices to business organizations, households, and individuals on a monthly basis. The number of invoices sold to organizations, households, and individuals doing business for the first time; must not exceed one volume of fifty (50) numbers for each type of invoice. In case the first purchase; invoice has not used up by the end of the month, the tax authority shall based on the time; and the number of used invoices, decide on the number of invoices for the next sale.
And
For the following purchases of invoices, based on the request for the purchase of invoices; in the application for purchase of invoices, the tax authority shall settle the sale of invoices; to business organizations, households, and individuals within a day; the number of invoices; sold for business organizations, households, and individuals not exceeding the number of used invoices of the previous month of purchase.
In addition, in case business households and individuals do not need to use single invoices but have the need to use individual invoices, the tax authority shall sell them to households and individuals that trade in single invoices (01 number) according to the provisions of law. each time arising and not collecting money.
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Related article
- Is it possible to issue an invoice for each payment in accordance with Vietnamese law?
- Application of electronic invoices and vouchers in tax management in Vietnam
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Related questions
An invoice is a document made by the seller, recording information about selling goods and providing services in accordance with the law (according to Clause 1, Article 3 of Circular 39/2014/TT-BTC) then.
Invoices printed by the Department of Taxation are sold at a price guaranteed to cover costs, including printing order price and issuance fee. The Director of the Tax Department shall decide and post the invoice selling price according to the above principles. Tax authorities at all levels are not allowed to collect any additional revenue other than the listed selling price.
Case 1: The two parties make a record of e-invoice cancellation with the consent and confirmation of both parties, determining the effective time. Then the seller will issue a new e-invoice and send it to the buyer and must have the content “this invoice replaces the invoice number, symbol, date)
Case 2: Making a record of invoice adjustment with signatures of both parties and clearly stating errors; The seller then issues an electronic invoice to correct the error. And after making the adjusted invoice, both parties will make the adjustment declaration according to the provisions of law then.
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