Based on Decree No. 123/2020/ND-CP regarding legal invoices, the regulations are as follows:
1. Use of legitimate invoices
Legal invoices must ensure accuracy and completeness in terms of form and content as prescribed.
The use of illegal invoices includes:
- Using counterfeit invoices.
- Using invoices that have expired or lost their validity.
- Invoices that have been suspended during the enforcement period by suspending the use of invoices, unless permitted to be used by the tax authorities.
- Using unregistered electronic invoices with the tax authorities.
- Electronic invoices that do not have a code when the tax authorities have already issued one.
- Using invoices for purchases of goods or services that were issued on dates when the selling party was not operating at the registered business address.
- Invoices for purchases of goods or services that were issued before the date when the issuing party was not operating at the registered business address.
- Invoices used without notification from the tax authorities about the issuing party not operating at the registered business address but with a conclusion that the invoice is not legitimate.
The illegal use of invoices includes:
- Invoices that do not fully contain mandatory information.
- Using erased, corrected, or altered invoices improperly.
- Using fake invoices (invoices that contain economic transaction criteria and content, but the transaction did not actually occur in whole or in part).
- Invoices that reflect incorrect actual values incurred or fabricated invoices or counterfeit invoices.
- Invoices with discrepancies in the value of goods or services or deviations from mandatory standards between links.
- Using invoices for recycling in the circulation of goods during transportation.
- Using invoices for one product or service to prove other goods or services, except for invoices issued by the tax authorities or invoices issued under authorized powers.
- Using invoices that have been concluded as illegally used.
2. Prohibited acts in the field of invoices
For organizations and individuals selling or providing goods and services, as well as organizations and individuals with relevant rights and obligations, the following acts are prohibited:
- Engaging in fraudulent acts as mentioned in section 1 of this article.
- Obstructing tax officials from performing their duties, particularly acts that harm the health and dignity of tax officials during invoice inspections and audits.
- Illegally accessing, manipulating, or destroying the invoice information system.
- Offering bribes or engaging in other related invoice-related acts for improper gains.
3. Types of invoices for organizations in non-customs duty-free zones
Sales invoices are used for organizations in non-customs duty-free zones when selling goods or providing services in the domestic market, when selling between organizations while being non-customs duty-free, exporting goods, or supplying services abroad. The sales legal invoices must clearly state “For use by organizations in non-customs duty-free zones”.
Harley Miller Law Firm “HMLF”
Head office: 14th floor, HM Town building, 412 Nguyen Thi Minh Khai, Ward 05, District 3, Ho Chi Minh City.
Phone number: +84 937215585
Website: hmlf.vn Email: miller@hmlf.vn
