TRA CỨU CÔNG VIỆC PHÁP LÝ

Chọn loại hình doanh nghiệp và nhập từ khóa để tìm kiếm công việc pháp lý mà mình cần giải quyết:

Notification of initial invoice issuance Xem nội dung tiếng Việt

At least 02 days before an enterprise starts to use invoices, it must send a dossier notifying its invoice issuance to its supervisory tax authority (Sub-department of taxation). Such dossier includes:

1. Notice of invoice issuance (Form TB01/AC attached to the Circular No. 26/2015/TT-BTC);

2. Sample invoice which is provided by the printing facility and exactly identical to the official invoice but has the word “Mẫu” (“sample”) printed or stamped on it and bears a series of zeroes (0). From the second notification of invoice issuance onwards, the sample invoice is not required if there is no changes in contents and format of the invoice.

3. Authorization letter if the person following required procedures is not the enterprise’s legal representative;

4. Written approval for use of ordered invoices given by the enterprise’s supervisory tax authority.

The notice of invoice issuance and the sample invoice must be publicly posted at the enterprise’s affiliated units and branches during their use of invoices when providing goods and services.

If an enterprise’s affiliated unit or branch uses the same invoice form as the enterprise’s but declares VAT separately, it must make notification of invoice issuance to its supervisory tax authority.

If an enterprise’s affiliated unit or branch uses the same invoice form as the enterprise’s and has its VAT declared by the enterprise, it is not required to make notification of invoice issuance.

In case an enterprise changes its name and/or address and makes notification of issuance of remaining invoices without a sample invoice, it shall use the invoice of the first invoice number, which bears the new name and/or address of the enterprise, as a sample invoice; If its affiliated unit or branch that uses the same invoice form with its does not have a sample invoice when making notification of invoice issuance, that affiliated unit or branch shall use the first invoice of invoices provided by the enterprise as a sample invoice. The ordinal number printed on the invoice used as a sample invoice shall be crossed out and the word “Mẫu” (“sample”) shall be stamped thereon. Notification of invoice issuance is not required with respect to invoices used as sample invoices, i.e. they are not included in the quantity of issued invoices specified in the Notice of invoice issuance.

Notes:

Enterprises that pay VAT using direct method whereby the VAT payable is calculated according to the added value shall use invoices purchased from tax authorities that shall take charge of making notification of invoice issuance. In other words, these enterprises must not make notification of invoice issuance.

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