Users of e-invoices with codes according to each time they are generated

An electronic invoice with a code according to each time it is generated is a type of invoice that the user must have an application form for when selling goods or providing services. So, who must use this type of invoice? What is the application process like? Please see the details in the article below.

  1. Who must use e-invoices each time they are generated?

1.1. For sales invoice

According to the provisions of Point a, Clause 4, Article 6 Circular 68/2019/TT-BTC. Issuing an electronic invoice with the tax authority’s code each time it is generated is a sales invoice in the following cases:

+ Do not make accounting books.

+ Regular use of less than 10 employees.

+ Revenue of the preceding year is less than VND 03 billion in the field of product trading. Less than 10 billion VND in the field of trade and services.

– Other enterprises and organizations approved by tax authorities to issue e-invoices.

– Organizations that do not do business but have transactions of selling goods or providing services;

– After the enterprise is dissolved, having liquidation of assets, it is necessary to have an invoice to deliver to the buyer;

Doanh nghiệp thuộc diện nộp thuế giá trị gia tăng theo phương pháp trực tiếp thuộc các trường hợp sau:

+ Ngừng hoạt động kinh doanh nhưng chưa hoàn thành thủ tục chấm dứt hiệu lực mã số thuế có phát sinh thanh lý tài sản cần có hóa đơn để giao cho người mua; + Bị cơ quan thuế cưỡng chế bằng biện pháp thông báo không được sử dụng hóa đơn điện tử.

1.2. For value-added invoices

Issue an e-invoice with the tax authority’s code for each arising “value-added invoice” in the following cases:

+ Ceasing business operations but not completing procedures for TIN deactivation, having incurred liquidation of assets requiring invoices to deliver to buyers;

+ Suspending business operations, requiring invoices to be delivered to customers to perform contracts signed before the date the tax authority announces the business suspension;

+ Being coerced by tax authorities by means of notification not to use e-invoices.

  1. Procedures for applying for an electronic invoice with a tax authority’s code

Subjects eligible for issuance of e-invoices with the tax authority’s code upon each arising must submit an application for e-invoice issuance. Having the tax authority’s code according to Form No. 06 Appendix. Issued together with Decree 119/2018/ND-CP  to tax authorities, specifically:

– For organizations and businesses:

The tax authority manages the locality where the organization or enterprise registers its tax identification number or where the organization is headquartered or the place stated in the establishment decision or the place where the sale of goods or provision of services occurs.

– For business households and individuals with fixed business locations:

The Sub-department of Taxation manages the place where business households and individuals conduct business activities.

+ For business households and individuals without a fixed business location:

The Sub-department of Taxation where the individual resides or where the household or individual registers business. Then, access the tax authority’s e-invoicing system to create an e-invoice. Legal basis: – Decree 119/2018/ND-CP; – Circular 68/2019/TT-BTC.

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