Circular No. 64/2013/TT-BTC of May 15, 2013, providing guidance on the implementation of the government's Decree No. 51/2010/ND-CP on invoices for goods sale and service provision

• Official number: 64/2013/TT-BTC
• Legislation Type: Circular
• Organization: The Ministry of Finance
• Signer: Do Hoang Anh Tuan
• Issued Date: 15/05/2013

THE MINISTRY OF FINANCE --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 64/2013/TT-BTC	Hanoi, May 15, 2013

CIRCULAR

PROVIDING GUIDANCE ON THE IMPLEMENTATION OF THE GOVERNMENT'S DECREE NO. 51/2010/ND-CP DATED MAY 14, 2010 ON INVOICES FOR GOODS SALE AND SERVICE PROVISION

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006 and the Law No. 21/2012/QH13 dated November 20, 2012 on the amendments to the Law on Tax administration;

Pursuant to the Law on Accounting No. 03/2003/QH11 on June 17, 2003;

Pursuant to the Law on Value-added tax No. 13/2008/QH12 dated June 03, 2008

Pursuant to the Law on Electronic transaction No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Law on Handling administrative violations No. 15/2012/QH13 dated June 20, 2012;

Pursuant to the Government's Decree No. 51/2010/ND-CP dated May 14, 2010 on invoices for goods sale and service provision

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At the request of the Director of the General Department of Taxation,

The Minister of Finance provides guidance on invoices for goods sale and service provision as follows:

Chapter I

GENERAL GUIDANCE

Article 1. Scope

This Circular provides guidance on printing, issuing, and using invoices for goods sale and service provision (hereinafter referred to as invoices); penalties for administrative violations against the laws on invoices; tasks and entitlements of tax authorities at all levels and the organizations relating to the printing, issuance, management and sue of invoices, rights and obligations of organizations and individuals to the printing, issuance, and use of invoices; and invoice inspection.

Article 2. Regulated entities

1. Goods sellers and service providers, including:

a) Vietnamese organizations, households, and individual that sell goods and provide services in Vietnam or overseas;

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c) Vietnamese and foreign organizations and individuals that sell goods and provide services in Vietnam on a non-profit basis.

2. Organizations that print invoices, organizations that provide invoice-printing software, and intermediaries through which electronic invoices are provided (hereinafter referred to as intermediaries).

3. Organizations and individuals that purchase goods and services (hereinafter referred to as buyers).

4. Tax authorities at all level and organizations and individuals relating to the printing, issuance, and use of invoices.

Article 3. Types and forms of invoices

1. Invoices are made by sellers, indicate information about goods sale and service provision as prescribed by law.

2. Types of invoices:

a) VAT invoices (Form No. 3.1 in Appendix 3 and Form No. 5.1 in Appendix 5 to this Circular) are used for organizations and individuals that make declaration and calculate VAT using credit-invoice method in the following activities:

- Goods sale and service provision in Vietnam;

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- Export of goods to free trade zones and the cases considered as export.

b) Sale invoices are used for:

- Organizations and individuals that make declaration and calculate tax using the direct method when selling goods and services in Vietnam, export goods to free trade zones, and the cases considered as export (the form No. 3.2 in Appendix 3 and the form No. 5.2 in Appendix 5 to this Circular).

- When organizations and individuals in free trade zones sell goods and provide services in Vietnam, or sell goods and provide services among the organizations and individuals within a free trade zone, the invoices shall indicate “for organizations and individuals in the free trade zone (the form No. 5.3 in Appendix 5 to this Circular).

c) Export invoices are invoices used for the export of goods and services to other countries. The form and contents of export invoices shall comply with international practice and the laws on commerce (the form No. 5.4 in Appendix 5 to this Circular).

Example:

- Enterprise A calculates VAT using the credit-invoice method. Enterprise A both sell goods in Vietnam and export goods to other countries. Enterprise A must use VAT invoices for goods sold in Vietnam. Enterprise A must use export invoices for goods exported to other countries.

- Enterprise B calculates VAT using the credit-invoice method. Enterprise B both sells goods in Vietnam and sells goods to organizations and individuals in free trade zones. Enterprise B must use VAT invoices for both goods sold in Vietnam and goods sold to free trade zones.

- Enterprise C is an export processing enterprise that sells goods in Vietnam. Enterprise C shall use sale invoices indicating “For organizations and individuals in free trade zones”. When selling goods overseas (outside Vietnam’s territory) enterprise C shall use export invoices.

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d) Other invoices include: stamps, tickets, cards, insurance premium receipts, etc.

dd) Receipts for air transport charges, receipts for international transport charges, and receipts for banking fees. Their contents and forms must comply with international practice and relevant law.

3. Form of invoices:

Invoices shall be made in the following forms:

a) Self-printed invoices are invoices printed by business organizations themselves using IT equipment, cash registers, or other machines of sellers when selling goods and providing services;

b) Electronic invoices are combinations of electronic information about the sale of goods and services which is created, sent, received, and kept in accordance with the Law on Electronic transaction and its guiding documents;

c) Ordered invoices are invoices ordered by business organizations, households and individuals to serve goods sale and service provision, or ordered by tax authorities to provide or sell to organizations, households, and individuals.

4. The documents that are printed, issued, used, and managed similarly to invoices include note of delivery and internal circulation, note of delivery to agents (the form No. 5.5 and 5.6 in Appendix 5 to this Circular.

Article 4. Invoice contents

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a) Type of invoice

The type of invoice must be shown on every invoice. Example: VAT INVOICE, SALE INVOICE, etc.

When an invoice is also used to serve bookkeeping or sale, its name may go with other names, but such other names must be written after the type of invoice in a smaller size, or in brackets. Example: VAT INVOICE – WARRANTY, VAT INVOICE (WARRANTY), VAT INVOICE – RECEIPT, VAT INVOICE (RECEIPT), etc.

The name of an export invoice may be expressed as EXPORT INVOICE or other names according to commercial practice. Example: EXPORT INVOICE, INVOICE, COMMERCIAL INVOICE, etc.

b) Form numbers and invoice symbols

The form number is the information expressing the name of invoice, the number of sheets, and the form number of a type of invoice (a type of invoice may have multiple forms).

Invoice symbol is to distinguish invoices using the Vietnamese alphabet and 02 last digits of the year.

For ordered invoices, 02 digits of the year is the year in which invoices are printed. For self-printed invoices, the last 02 digits is the year in which the invoices are used written on the issuance notice, or the year in which the invoices are printed.

Example: Enterprise X announces that it will issue 500 self-printed invoices on June 7, 2017, from No. 201 to No. 700. These invoices are not used up until the end of 2013. In 2014, enterprise X keeps using them until these 500 invoices are used up.

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c) Names of invoice sheets

Invoice sheets are the sheets of the same invoice. Each invoice must have at least 02 sheets and must not have more than 9 sheets, including:

+ 1^st sheet: kept

+ 2^nd sheet: given to the buyer.

From the 3^rd sheet onwards, they shall be named depending on their purposes decided by the invoice creator. Invoices provided by tax authorities shall have 3 sheets. The 3^rd sheet shall be kept by the tax authority.

For the property of which the ownership or the right to use (hereinafter referred to as ownership) must be registered with competent authorities, the sellers of such property must register the ownership with the authorities competent to create and issue invoices that have 3 sheets or more. 2 sheets of which shall be given to the buyer, and a sheet shall be used for the registration of the ownership as prescribed by law.

When an organization or individual only creates 2-sheet invoices for the sale of property of which the ownership must be registered with competent authorities (cars, motorbikes) and the 2^nd sheet of every invoice is kept by the registry (e.g. the police department), the buyer of such property may use the following documents for bookkeeping, tax statement, tax deduction, and record state capital: the 2^nd sheet of the invoice (a photocopy certified by the seller), receipts for payments, receipts for registration (a photocopy of the 2^nd sheet) relating to the property being registered.

d) Invoice number

An invoice number is a series of 7 digits in an invoice symbol.

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e) Names, address, and tax code of the buyer;

g) Names of goods or services; unit of measurement, quantity, unit prices, total amount in numbers and in words.

On a VAT invoice, apart from the unit price row indicating VAT-exclusive prices, there must be rows indicating the VAT rate, VAT amount, and total amount in numbers and in words.

h) The buyer and seller shall sigh on the invoice, specify their full names, the date on which the invoice is made, and append the seal of the seller (if any).

i) The name of the organization that prints invoices, or the invoice printing software provider, or the intermediary.

The invoices must indicate the name and tax code of the organization that print such invoices or the invoice printing software provider or the intermediary, even when such organizations prints their own invoices.

k) Invoices are made in Vietnamese. The cases in which foreign languages must be added, the foreign text shall be put on the right and in brackets, or below the Vietnamese text, and in a smaller size. The invoice number is composed of natural numbers: 0, 1, 2, 3, 4, 5, 6, 7, 8, and 9; a period (.) shall be insert before every three digits from the right, and a comma (,) shall be put after the units digit. If enterprise uses accounting software that uses a comma (,) before every three digits from the right and a period (.) after the units digits (hereinafter referred to as international numeration system), and the information on the invoice is expressed in half-Vietnamese, then the enterprise may use half-Vietnamese and express numbers in this way. The total amount must be written in words. The half-Vietnamese words must not lead to misunderstanding of the invoice. Before using half-Vietnamese and the international numeration system, the enterprise must apply for a registration with the tax authority, and take responsibility for the accuracy of the invoices made in this way.

The invoices used by an organization or individual must have the same size (except for self-printed invoices are printed by cash registers from paper rolls of which lengths depend on the length of the list of goods).

The contents of an export invoice include: the form number, invoice symbol, the name, address and tax code of the exporter, the name, address and tax code of the importer, names of goods and services, unit of measurements, quantity, unit prices, the total amount, and the signature of the exporter (according to the form No. 5.4 in Appendix 5 to this Circular). If only one language is used on the export invoice, it must be English.

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a) Apart from the compulsory information as prescribed in Clause 1 of this Article, other information serving the business may be added on the invoice, even logos, decorative images, or advertisements.

b) The additional information must be conformable with current low, must not block or obscure the compulsory information.

3. Some cases in which certain compulsory information may be omitted:

a) The signature of the buyer and the seal of the seller are not compulsory on electricity bills, water bills, telecommunications service bills, banking bills that are printed by service providers.

b) The cases in which certain compulsory information may be omitted, unless the buyer being a accounting unit requests the seller to make an invoice that contain every information in Clause 1 of this Article:

- Self-printed invoices printed by supermarkets and shopping malls established within the law may omit the name, address, tax code, and signature of the buyer and the seal of the seller.

- The priced stamps and tickets may omit the signature and seal of the seller, the name, address, tax code, and signature of the buyer.

- For enterprises that use a large amount of invoices, the Department of Taxation shall consider allowing their invoices to omit the seller’s seal according to their adherence to the laws on taxation, their business characteristics, their way of selling, their way of making invoices, and at their request.

- Other cases according to the guidance of the Ministry of Finance.

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CREATING AND ISSUING INVOICES

Article 5. Invoice creation principles

1. Invoice creation is the creation of invoice forms to use for goods sale and service provision of business organizations, households and individuals as prescribed in Clause 3 Article 3 of this Circular.

2. Business organizations, households and individuals may create many forms of invoices as prescribed in the Decree No. 51/2010/ND-CP and this Circular.

a) A new or operating business organization may create self-printed invoices in the cases in Point a Clause 1 Article 6 of this Circular.

b) An operating business organization may create self-printed invoices if the conditions in Point b Clause 1 Article 6 of this Circular are satisfied.

c) A business organization in Point a or Point b that does not print its own invoices may use create ordered invoices as guided in Article 8 of this Circular.

d) Business organizations, households and individuals that pay VAT using the credit-invoice methods that are not mentioned in Point a or Point b may create ordered invoices as guided in Article 8 of this Circular.

dd) Organizations that are not enterprises but do engage in a business (including cooperatives, foreign contractors, project management boards), business households and individuals may buy ordered invoices from tax authorities as guided in Clause 1 Article 11 of this Circular.

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c) The organizations that are not enterprises, non-business households and individuals that sell goods or provide services and need to issue invoices to their customers shall be provided with unbound invoices by tax authorities.

3. The invoices created must not reuse invoice numbers for the same invoice symbol.

4. The quality of paper and ink on the invoices must suit the retention duration as prescribed by the laws on accounting.

Article 6. Creating self-printed invoices

1. The subjects allowed to create self-printed invoices.

a) Enterprises and public service providers allowed to create self-printed invoices when the tax code is issued include:

- Enterprises established within the law in industrial parks, Chief accountant, export processing zones, and hi-tech zones,

- Public service providers that engage in production or business as prescribed by law.

- The enterprises of which charter capital is at least 03 billion VND according to the actual capital contribution when the invoices are issued.

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- The tax code is issued;

- There are revenues from goods sale and service provisions;

- There are equipment for printing and making invoices (computers, printers, cash registers);

- The enterprise is a accounting unit as prescribed by the Law on Accounting, and has invoice printing software to ensure that the data from the invoice printing software are transferred to accounting books every month for making financial statements and tax statements sent to tax authorities.

- The enterprise has not carried penalties for violations against the law on taxation, or the total amount of violations against the laws on taxation is smaller than 50 million VND within 365 consecutive days from the first date of issuance of self-printed invoices backwards.

c) The organizations mentioned in Point a and Point b of this Clause must make decisions to use their self-printed invoices before creating invoices, and take responsibility for such decisions.

The decision to use self-printed invoices includes:

- The name of the equipment (computer, printer, software program) used to print invoices;

- The technical department or the name of the service provider in charge of invoice printing technique;

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- Information on self-printed invoices must be adequate as prescribed in Clause 1 Article 4 of this Circular.

2. Self-printed invoices may be created using invoice printing software from computers, cash registers or other machines must ensure that:

- The invoices are numbered automatically. Each sheet of an invoice is printed once. When a sheet is printed twice or more, it must be expressed as a copy.

- The invoice printing software must ensure the security by classifying users. Unauthorized users shall not be able to meddle with the data.

3. Conditions and responsibility of providers of invoice printing software.

a) Conditions

The provider of invoice printing software must be issued with the Certificate of Business registration (Certificate of Enterprise registration) which licenses computer programming or software production, except for invoice printing software being used internally.

b) Responsibilities

- Specify the name and tax code (if any) of the provider of invoice printing software on the self-printed invoices of organizations and individuals;

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- Make and send reports on the provision of invoice printing software to the tax authority in charge. The report shall specify the names, tax codes, and addresses of invoice printing software users (the form No. 3.7 in Appendix 3 enclosed with this Circular).

The report on the provision of invoice printing software shall be made and sent to the tax authority every 06 months. The report on the provision of invoice printing software over the first 6 months shall be sent on the 20^th of July at the latest, and the report on the provision of invoice printing software over the last 06 months shall be sent no later than the 20^th of January of the next year.

When a provider of invoice printing software stops providing invoice-printing software, the last reporting period shall start from the beginning of the last reporting period and end on the day on which the provision of invoice printing software is discontinued. The report shall be submitted no later than the 20^th of the month succeeding the month in which the provision of invoice printing software is discontinued.

When an organization starts to provide invoice-printing software or resume the provision of invoice printing software, the report period shall start from the day on which invoice printing software starts to be provided until the end of June or December depending on the commencement date.

Tax authorities shall receive reports and post the information on the website of the General Department of Taxation within 03 working days from the day on which the report is received.

Article 7. Creating electronic invoices

1. Electronic invoices shall be created and processed on the computers of the business organizations, households and individuals issued with tax coded when they sell goods or services, and stored in the computers of both parties as prescribed by the laws on electronic transactions.

2. Electronic invoices shall be used in accordance with the laws on electronic transactions.

3. The management and use of electronic invoices shall comply with the Circular of the Ministry of Finance on the creation, issuance, and use of electronic invoices for goods sale and service provision.

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1. The subjects allowed to create preprinted invoices:

c) The business organizations, households and individuals issued with tax codes (except for households and individuals directly paying VAT) may create ordered invoices for goods sale and service provision.

b) Departments of Taxation shall create ordered invoices and sell or provide them for the subjects prescribed in Clause 1 Article 11 and Clause 1 Article 12 of this Circular.

2. Information on ordered invoices must be adequate as prescribed in Clause 1 Article 4 of this Circular.

The subjects allowed to create ordered invoices shall design their own invoices.

Business organizations, households and individuals shall print their names and tax codes in the box “Name and tax code of seller” on the invoice.

When business organizations, households and individuals order invoice printing for their affiliated units, their names must be placed in the upper left corner of the invoice. Affiliated units shall seal or specify their name, tax code, and address in the box “name, tax code and address of the seller”.

For invoices ordered by Departments of Taxation, their names shall be placed in the upper left corner of the invoice.

3. Printing ordered invoices.

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b) Invoice printing contracts shall be made in writing as prescribed by the Civil Code. The contract must specify the type of invoices, form number, invoice symbol, quantity, and invoice number (the first and the last number), enclosed with a sample invoice.

c) When an invoice printing facility prints invoices for their own purpose, it is required to have a decision made by its director. The invoice printing decision must comply with the regulations on types of invoices, invoice symbol, quantity, and invoice number (the first and the last number), enclosed with a sample invoice.

4. Conditions and obligations of invoice printing facilities

a) Conditions

Invoice printing facilities must be enterprises issued with Certificate of Business registration and License for printing (including publications and non-publications).

A public service provider engaged in production or business like an enterprise, has a license for printing, machinery and equipment for printing may take orders for invoice printing from other organizations and individuals.

b) Obligations

- Print invoices according to signed contracts. Do not delegate any part of the invoice printing process to another printing facility;

- Manage and preserve the printing plates, films and the likes used for the creation of ordered invoices according to the agreements with order placers. The printing plates and films being use for later printing must be sealed;

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- Finalize the printing contracts with organizations and individuals that place orders;

- Make and send reports on order for invoices to the tax authority in charge. The report shall specify the names, tax codes, and addressess of order placers, the types, form numbers, invoice symbols, and quantity of invoices printed (the first and last numbers) for each organization and individual (the form No. 3.7 in Appendix 3 to this Circular).

This report shall be made and sent to the tax authority every 06 months. The report on the first 6 months shall be sent on the the 20^th of July at the latest, and the report on the last 06 months shall be sent no later than the 20^th of January of the next year.

When an invoice printing facility stops providing invoice printing software, the last reporting period shall start from the beginning of the last reporting period and end on the day on which the invoice printing is discontinued. The report shall be submitted no later than the 20^th of the month succeeding the month in which the invoice printing is discontinued.

When an invoice printing facility starts or resume the invoice printing, the reporting period shall start from the commencement date or resumption date until the end of June or December, depending on the commencement date or resumption date.

Tax authorities shall receive reports and post the information on the website of the General Department of Taxation within 03 working days from the day on which the report is received.

Article 9. Issuance of invoices of business organizations, households and individuals

1. Before using invoices, business organizations, households and individuals shall make and send a notice of invoice issuance (form 3.5 in Appendix 3 to this Circular) and the sample invoice to the tax authority in charge, except for the invoices sold or provided by tax authorities.

2. The notice of invoice issuance shall contain: the name, tax code, address, phone number of the invoice issuer, types of invoices issued (names, invoice symbols, form numbers, dates of first issuance, quantity of issued invoices (the first and the last number)), name and tax code of the invoice printing facility (for ordered invoices), name and tax code of the provider of invoice printing software (for self-printed invoices), name and tax code of the intermediary (for electronic invoices); the date of the Notice of issuance, the name and signature of the legal representative, and the seal of the unit.

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When an business organization or individual that have excess ordered invoices, which bear their name and address, changes their name or address without changing the tax code and the tax authority in charge, if they wish to keep using the such excess invoices, they shall append their new name or address next to the existing name or address and use them as usual, then send a notice of information adjustment to the tax authority in charge (form 3.13 in Appendix 3 to this Circular).

When a change in the address leads to the replacement of the tax authority in charge, if the organization, household, or individual wishes to keep using the excess invoices, the new address shall be appended on those invoices and send a list of unused invoices (form 3.10 in Appendix 3 to this Circular) and the notice of adjustment to the new tax authority. If the organization, household or individual does not wish to use the excess invoices, they may annul the numbers of unused invoices and send the old tax authority the notice of annulment of invoices to, and send the new tax authority the notice of new invoice issuance.

When the contents of the notice of issuance are changed, the business organization, household or individual shall make a new notice of issuance as prescribed in this Clause.

If the form of export invoices is changed but the compulsory information is not changed, the new notice of issuance may be omitted.

3. The sample invoice is a print that adequately demonstrate the real invoices of which invoice number is a series of zeros (0) and bear the stamp “SAMPLE”. The sample invoice enclosed with the notice of issuance sent to the tax authority and posted at the places where goods and services are sold is the sheet given to the buyer.

When an organization, household or individual, whose name or address is changed, sends a notice of unused invoices without the sample invoice, or their branches use the same invoice design, the first invoice number shall be used as the sample invoice for to the new name or address. The invoice used as the sample shall have the text “number” crossed out, and the text “SAMPLE” shall be appended. The issuance of invoices used as sample invoices might not be reported (excluded from the quantity of issued invoices in the notice of invoice issuance).

4. The notice of invoice issuance and the sample invoice must be sent to the tax authority in charge at least 05 days before they are used by the organization, household or individual, and within 10 days from the day on which the notice of issuance is signed. The notice of invoice issuance enclosed with the sample invoice must be posted at the places where invoices are used as long as such invoices are used.

If the contents and form of the invoice is not changed from the second notice of issuance onwards, the sample invoice may be omitted.

If affiliated units and branches of an organization use the same form of invoices but make separate VAT declaration, each of them shall send a separate notice of issuance to the tax authority in charge. If affiliated units and branches of an organization use the same form of invoices but their VAT declarations are made by that organization, they might not send the notice of issuance.

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When the tax authority finds a notice of issuance inadequate, the tax authority shall notify the organization, household or individual in writing within 02 working days from the day on which the notice is received. The organization, household or individual is responsible for adjusting the notice.

Article 10. Issuing invoices of Departments of Taxation

1. The notice of the issuance of invoices ordered by construction must be made before the first sale or the first provision.

2. The contents of the notice of issuance and the sample invoice shall comply with Clause 2 and Clause 3 Article 9 of this Circular, and the form No 3.6 Appendix 3 to this Circular.

3. The notice of invoice issuance must be sent to all Departments of Taxation throughout the country within 10 working days from the day on which the notice of issuance and before the provision or sale. The notice of invoice issuance must be posted at all facilities affiliated to the Department of taxation throughout its validity period and make noticeable at the tax authority.

If the notice of invoice issuance has been posted on the website of the General Department of Taxation by a Department of Taxation, it might not be sent to other Departments of Taxation.

4. When the contents of the notice of issuance is changed, the Department of Taxation must make a new notice as guided in Clause 2 and Clause 3 of this Article.

Article 11. Selling invoices ordered by Departments of Taxation

1. Tax authorities shall sell invoices to the organizations that are not enterprises but engage in business (including cooperatives, foreign contractors, project management boards), business households and individuals.

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2. The invoices ordered by Departments of Taxation shall be sold at prices that are able to cover the cost, including printing cost and issuing cost. Directors of Departments of Taxation shall decide and post invoice prices as guided above. Tax authorities at all level shall not collect any extra amount apart from the fixed prices.

Tax authorities shall directly sell invoices to the subjects in Clause 1 of this Article.

3. Selling invoices at tax authorities

a) Obligations of organizations, households, and individuals:

The business organizations, households, and individuals allowed to buy invoices printed by tax authorities shall make an application for invoice purchase (form 3.3 in Appendix 3 to this Circular).

When buying invoices, the invoice buyer (the undersigned or a person authorized in writing by the seller as prescribed by law) shall present an unexpired ID as prescribed by the laws on ID cards.

The organizations and individuals that buy invoices printed by tax authorities shall append their name, address, and tax code on the 2^nd sheet of every invoice before taking them out of the tax authority.

b) Obligations of tax authorities

Tax authorities shall sell invoices to business organizations, households and individuals every month.

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No more than 50 bound invoices of a type shall be sold to a business organization, household or individual for the first time. If those invoices are used up before the end of the month, the tax authority shall decide the amount of invoices being sold in the next month according to the duration and amount of invoices used.

When business households and individuals wish to use unbound invoices, tax authorities shall sell 01 unbound invoice free of charge at a time.

Article 12. Providing invoices ordered by Departments of Taxation

1. Tax authorities shall provide invoices for organizations that are not enterprises, business households and individuals that sell goods or provide services and need to issue invoices to their customers.

Tax authorities shall not provide invoices for organizations that are not enterprises, business households and individuals sell goods or services exempt from VAT, or exempt from VAT declaration and payment.

2. The invoices provided one by one by tax authorities at the request of non-business organizations, households, and individuals are called unbound invoices.

Tax authorities shall provide unbound sale invoices for organizations that are not enterprises, non-business households and individuals that sell goods or provide services and need to give invoices to their customers.

When an enterprise liquidates its assets after it is dissolved or bankrupt and needs to give invoices to buyers, the tax authority shall provide unbound sale invoices, provided taxes are settled and the tax code is annulled.

When state agencies, which do not pay VAT using the credit-invoice method, sell their property at auctions, if the successful bids are inclusive of VAT that is stated in the auction documents approved by competent authorities, VAT invoices shall be provided and given to the buyer.

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- For organizations: the tax authority in charge of the locality where the organization applied for its tax code, or where its head office is situated which is stated in the decision on establishment.

- For non-business households and individuals: the tax authority in charge of the locality where they applied for the tax code or registered their permanent resident, which is stated in the residence book or the ID card or the passport, or provided by the household or individual (without certification by the local authority).

Where non-business organizations, households, and individuals lease out real estate, the local tax authority in charge of the locality where the real estate is situated shall provide unbound invoices.

Organizations, households, and individuals that wish to use unbound invoice shall apply for the provision of unbound invoices (form 3.4 in Appendix 3 to this Circular). According to the application for the provision of unbound invoices and sale documents enclosed therewith, tax authorities shall instruct taxpayers to calculate the tax payable in accordance with the laws on taxation. When unbound VAT invoices are provided, the VAT payable is the amount written on the unbound VAT invoice.

Every applicant for the provision of unbound invoices shall make 3-sheet invoices at the tax authority and pay of the tax before receiving unbound invoices. After receiving the tax payment documents from the applicant, the tax authority shall append its seal on the upper left corner of the 1^st sheet, give the 2^nd sheet to the applicant, and keep the 3^rd sheet.

Article 13. Symbols for identification of invoices

1. Organizations, households, and individuals that print and issue invoices shall specify the symbols on their invoices to serve the identification of invoices during the printing, issuance, and use of invoices.

Depending on the scale and characteristics of the business, organizations, households, and individuals may choose one or some of the following methods for identification such as anti-counterfeit stamps, special printing technology, special paper or ink; special symbols of each series or each issuance. The fixed information shall be preprinted on the invoices (the name, tax code, address of the seller, the goods, services, unit prices, etc.), the signature and seal of the seller when making the invoice, etc.

2. The violations against the regulations on printing, issuing, managing, and using invoices must be promptly reported to tax authorities. When tax authorities and competent authorities request for the certification of issued invoices, organizations, households, and individuals that print and issue invoices must reply in writing within 10 days from the day on which the request is received.

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USING INVOICES

Article 14. Making invoices

1. Invoice making principles

a) Business organizations, households and individuals only make and give buyers the invoices guided in this Circular.

b) Sellers shall make invoices when selling goods and services, including goods and services used for promotion, advertising, and samples; goods and services used for donation, trading, paying employees as salaries, and internal use (except for goods internally circulated to serve the production process); goods being rented, lent, or returned.

The contents of the invoice must be consistent with the transaction; do not make change to the invoice; use the same indelible ink color (not red); numbers and writing must be continuous, do not write on printed words. The blank space shall be crossed out. The blank space of self-printed invoices and ordered invoices shall be crossed out by pen (indelible ink, not red)

c) An invoice shall have multiple sheets. The contents of those sheets must be consistent.

d) Invoices shall be made in numerical order.

When a business organization have multiple affiliated units that directly sell goods, or multiple authorized units that use the same form of order invoices that have the same symbol, such business organizations must make a book to monitor the amount of invoices distributed to its units. The affiliated units and authorized units shall use invoices in numerical order within the amount distributed.

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2. The making of some entries on an invoice.

a) The entry “Date of issue”:

The date of issue of a sale invoice is the day on which the ownership of the goods is transferred to the buyer, whether or not the money is paid.

The date of issue of a service invoice is the date on which the service provision is complete, whether or not the money is paid. When the service provider collects money before or during the service provision, the date of issue is the day when money is collect.

The date of issue of an invoice for electricity supply, water supply, telecommunications services, or television must not be later 07 days from the day on which the electricity or water meter is recorded, or a day required by telecommunications or television service provider. The agreement on the period serving as the basis for calculating the amount of goods and services provided shall be reached between the telecommunications or television service provider and the user.

The date of issue of an invoice for construction or installation is the day when the construction, construction item, finished works are handed over, whether or not the payment is made.

An invoice shall be made for every deliver of goods or handover of a construction item must be invoiced.

When a real estate company collects money according to the progress of its projects or the payment schedule in the contracts, the date of issue of the invoice is the date of payment.

The date of issue of invoices for exported goods and services shall be decided by the export as long as it is agreeable to both parties. The day when revenue from export is determined for calculating tax is the day on which customs procedures are completed on the customs declaration.

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The supermarkets, and shopping malls established within the law may make 01 VAT invoice for the total revenue from the buyers that do not take invoices made during the day (whether the total revenue is below or above 200,000 VND). The invoice must indicate that retail customers refuse to take invoices. When customers of supermarkets, and shopping wish to take invoices, supermarkets and shopping malls must make and give VAT invoices to every customer as prescribed (whether the total payment is below or above 200,000 VND). Supermarkets and shopping malls are accountable for the accuracy of the consistency of the sales with the invoices and the inventory. The sales must be recorded to serve the inspections carried out by tax authorities and other competent authorities.

The date of issue of invoices for the sale of crude oil, natural gas, refined petroleum, and other cases shall be specified by the Ministry of Finance.

b) The entries “Name, address, and tax code of the seller” and “name, address, and tax code of the buyer”: write the full names or abbreviated names according to the Certificate of Business registration or tax registration.

When goods are sold by an affiliated unit of an organization, the affiliated unit’s name, address, and tax code shall be written on the invoices. If the affiliated unit has no tax code, the tax code of the head office shall be written.

When selling goods or services at 200,000 VND or above each time, if the buyer refuses to take the invoice or provide their name, address, and tax code (if any), the invoice shall still be made and indicate that “the buyer refuses to take this invoice” or “the buyer refuses to provide their name, address, and tax code”.

For oil and gas retail outlets, if buyers refuse to take invoices, the outlet shall make an invoice for the total revenue from the buyers that refused to take the invoices in the day.

c) The entries “Number, products, service, unit, quantity, unit price, amount”: written according to the sold products and services; the blank space shall be crossed (if any). The blank space of self-printed invoices and ordered invocies shall be crossed out by pen (indelible ink, not red)

If the seller uses codes to manage their products and services, the invoices must indicate both the names and codes of goods.

For the goods of which the ownership must be registered, the invoices must provide the numbers and symbols that are required for registration. e.g. body numbers, engine numbers of cars, the address, class, length, with, and number of stories of a house or an apartment, etc.

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d) The entry “Seller (signature, seal, and full name)”

If the head of the units does not sign this entry, he must authorize a person in writing to sign on the invoice and append the seal in the upper left corner of the invoice

dd) The entry “Buyer (signature, seal, and full name)”

For indirect purchase (by phone, on the internet, by fax), the buyer do not have to sign on the invoice. The seller must indicate that goods are sold by phone, on the internet, or by fax in the entry “Seller” on the invoice.

e) Currencies on invoices

Currencies on invoices are VND.

If the seller receives foreign currencies as prescribed by law, the total amount shall be expressed in foreign currencies and in Vietnamese words.

Example: 10.000 USD – Mười nghìn Dô la Mỹ.

The seller shall write the exchange rate between that foreign currency and VND according to the rate announced by the State bank of Vietnam at that time.

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Some cases of making sale invoices and service invoices are instructed in Appendix 4 to this Circular.

Article 15. Authorizing the making of invoices

1. The seller may authorize a third party to make invoices. Invoices made by the third party must bear the name and the seal of the authorizing party in the upper left corner of the invoices (except for self-printed invoices printed by equipment of the authorized party or electronic invoices). The authorization must be made in writing.

2. The written authorization must contain all information about the invoices (invoice type, invoice symbol, quantity, invoice numbers); the purpose of authorization; authorization duration; delivery method or installation method (for self-printed invoices or electronic invoices); and method of payments.

3. The authorizing party shall make a notice of authorization specifying information about the invoices, authorization purpose, and authorization duration based on the written authorization granted, bearing the name, signature, and seal (if any) of the representative of the authorizing party. The notice of authorization shall be sent to the tax authority in charge, the authorizing party and the authorized party at least 03 days before the authorized party makes invoices.

4. The authorized party shall post the notice of authorization where goods and services, for which invoices are made by the authorized party, are sold.

5. After the end of the authorization duration, or when the authorization is terminated before schedule, both parties must certify the termination in writing, and the authorized party shall promptly remove the notice stated above.

6. Both parties must make periodic reports on the use of those invoices. The authorizing party shall make reports on the use of invoices (including authorized invoices) every quarter as guided in this Circular. The authorized party might not make the notice of invoice issuance and reports on the use of authorized invoices.

Article 16. Selling goods and services exempt from making invoices

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2. When selling goods and services exempt from making invoices as guided in Clause 1 of this Article, the seller must make a retail statement. The statement must have the name, tax code, and address of the seller, the sold goods and services, their value, the date of issue, the name and signature of the statement maker. If the seller pays VAT using the credit-invoice method, the retail statement must have the entries “VAT rate” and “VAT amount”. The goods and services sold in the day shall be written on the statement in chronological order (form 5.7 in Appendix 5 to this Circular).

3. At the end of the day, the seller shall make a VAT invoice or a sale invoices specifying the revenue in the day in the line “total amount” of the statement, then sign on the statement and keep the sheet that is given to the seller. The other sheets shall be circulated as prescribed. Write “retail without invoice” in the entry “Name and address of buyer” on the invoice.

Article 17. Making invoices when the number of goods and services is larger than the number of lines of a single invoice.

If the number of goods and services is larger than the number of lines of a single invoice, the seller may make multiple invoices or:

1. Issue successive invoices: Write “more in the next invoice” on the last line of the preceding invoice, and “continue from the previous invoice” on the first line of the succeeding invoice. The invoices must enumerate all articles in order from one invoice to another. The information about the seller and the buyer shall be written on the first invoice. The signature and seal (if any) of the seller, the signature of the buyer, payment, surcharge, discount, and VAT shall be written on the last invoices. The blank space (if any) shall be crossed out.

When the seller uses self-printed invoices that are made and printed directly by software, and the number of goods and services is larger than the number of lines on a single invoice, Departments of Taxation shall consider each case to allow sellers to use multiple-page invoices, provided the top of each page from the second page indicates the same invoice number as the first page (given by the computer); the same name, address, and tax code of the buyer and the seller; the same form and invoice symbol, together with half-Vietnamese notice “continued from the previous page” (x is the page number and y is the number of pages of that invoice).

2. May make a statement to enumerate the sold goods and services and enclose it with the invoice.

a) Contents of the invoice

The invoice must indicate “enclosed with the statement No. …. Dated … “ The entry “product name” indicates the general names of products.

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b) Contents of the statement

The statement shall be designed by the seller according to the characteristics and categories of products, and contain the following information:

+ Name, address, and tax code of the seller.

+ Product names, quantity, unit prices, and amounts. If the seller pay VAT using the credit-invoice method, the statement must have the entries “VAT rate” and “VAT amount”. The total amount payable (exclusive of VAT) must be consistent with the total amount on the VAT invoice.

The statement must indicate “enclosed with the invoice No. …. Dated … “ and bear the signatures of the buyer and the sellers similarly to the invoice.

If the statement has more than 01 page, those pages must be numbered and seal. The last statement must bear the signatures of the seller and the buyer similarly to the invoice.

The number of statements must be consistent with the number of sheets of the invoice. The statements shall be kept together with the invoice to serve the inspection and comparison of tax authorities.

Sellers and buyers shall manage and retain statements together with invoices as prescribed.

Article 18. Handling issued invoices

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2. In case an invoice is found incorrect after it is made and given to the buyer, buy goods are not delivered or services are not provided yet, or an invoice is made and given to the buyer, but both the buyer and the seller have not made tax statement, it must be destroyed. The buyer and the seller shall make a record on the withdrawal of the sheets of the incorrect invoice. The record on the invoice withdrawal must specify the reasons. The seller shall cross out the sheets, record the number of the incorrect invoice, and make a new invoice as prescribed.

3. In case an invoice is found incorrect after it is made and given to the buyer, the goods are delivered or services are provided, both the buyer and the seller has made tax statement, the seller and the buyer must make a record or a written agreement specifying the mistakes. Then the seller shall make a corrective invoice. The corrective invoice shall specify the adjustment (increase or decrease) of the quantity of goods, sale prices, VAT rate, VAT amount, symbol, etc. According to the corrective invoice, the seller and the buyer shall adjust the revenue and tax. The corrective invoice must not use negative numbers (-)

4. Some cases of handling issue invoices are guided in Appendix 4 to this Circular.

Article 19. Handling unused invoices

1. Organizations, households, and individuals shall send tax authorities notices of unused invoices in the following cases:

a) The organizations, households, and individuals of whom tax codes are annulled by tax authorities shall stop using the unused invoices.

b) The organizations, households, and individuals that replace their invoices shall stop using the unused invoices that are replaced.

c) When business organizations, households and individuals that buy invoices from tax authorities decide to stop using those invoices, they must destroy them as guided in Article 27 of this Circular.

d) Invoices are lost, burned, or damaged as prescribed in Article 22 of this Circular.

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- The unused invoices reported to tax authorities in the cases in Clause 1 of this Article.

- The unused invoices of the business organizations, households and individuals that disappear from the locality without notice;

- The unsued invoices of the business organizations, households and individuals that stop dong business without notice;

- The invoices bought from tax authorities that are illegally given or sold by organizations, households, and individuals.

Article 20. Illegal invoicing

Illegal invoicing is the use of fake invoices, unissued invoices or expired invoices.

Fake invoices are invoices printed or created according to a form of invoices issued by other organizations and individuals, or use the same invoice numbers of an invoice symbol.

Unissued invoices are invoices created as prescribed in this Circular, but the notice of their issuance is not made.

Expired invoices are invoices that have been issued and annulled by their issuer; the invoices that are lost after the notice of their issuance is made, of which their loss is notified to tax authorities; invoices of organizations and individuals of whom tax codes are annulled.

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1. Illegal uses of invoices include making false invoices, or selling blank invoices to other organizations and individuals for them to issue when selling their goods and services (except for the cases in which invoices sold or provided by tax authorities are used, and the cases in which the issuance of invoices is authorized as guided in this Circular); giving or selling issued invoices to other organizations and individuals for them to do bookkeeping or make their tax statement or make payments; issuing invoices within insufficient contents; making invoices with inconsistent sheets; using invoices of one product or service for another.

2. Some cases considered illegal uses of invoices:

- Part or all contents of the invoice are false.

- Using invoices sold by other organizations or individual to legalize goods and services purchased without supporting documents to dodge tax.

- Using invoices of other organizations or individual sell goods and services without paying tax or to dodge tax, to legalize goods and services purchased without supporting documents.

- The values of goods and services or information on different sheets of an invoice are not consistent.

- Using sale invoices that are considered illegal by tax authorities, the police, or other competent authorities.

Article 22. When invoices are lost, burned, or damaged.

1. Business organizations, households and individuals shall make and send reports on the lost, burned, an damaged invoices to tax authorities in charge (form 3.8 in Appendix 3 to this Circular) within 05 days from those events. If the 5^th day is a day off as prescribed by law, the deadline shall be its succeeding day.

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If the loss of the second sheet is related to a third party (e.g. the goods deliverer or invoice deliverer), the person at fault shall be determined depending on whether the third party is hired by the seller or the buyer.

Article 23. Using invoices of buyers

1. Buyers may use legal invoices to prove their ownership of goods and services, enjoy promotion and after-sale benefits, or receive compensation as prescribed by law, to do bookkeeping as prescribed by the laws on accounting; to make tax statement, to apply for ownership registration, and to make statements of state capital as prescribed by law.

2. The invoices used in the cases in Clause 1 must be:

- Original sale invoices and services invoices, second sheets (given to the buyers), except for the cases in Clause 1 Article 4 and Article 22 of this Article.

- Undamaged invoices with sufficient information.

- Invoices with clear, accurate, and sufficient information as prescribed without erasure or adjustment.

- Invoices not falling into the cases in Article 20 and Article 21 of this Circular.

Chapter IV

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Article 24. Rights and obligations of goods sellers and service providers

1. Goods sellers and service providers are entitled to:

a) Create self-printed invoices or ordered invoices as prescribed in this Circular;

b) Buy invoices printed by Departments of Taxation if allowed as prescribed in this Circular;

c) Use legal invoices to serve their business;

d) Refuse to provide information about the printing, issuance, and use of invoices to irrelevant organizations and individuals as prescribed by law;

dd) File lawsuits against the organizations and individuals that violate the rights to create, issue, and use invoice legally.

2. Goods and service providers are obliged to:

a) Manage the creation of invoices as guided in this Circular;

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c) Make and send notices of invoice issuance as prescribed;

d) Issue and deliver invoices when selling goods and services, except for the cases in which invoices are not required as guided in this Circular;

dd) Regularly inspect the use of invoices and responsively prevent the violations;

e) Report the use of invoices to tax authorities in charge as prescribed in Article 25 of this Circular.

Article 25. Reports on the use of invoices

Every quarter, goods sellers and service providers (except for the subjects provided with invoices by tax authorities) shall submit reports on the use of invoices to tax authorities in charge. The Q1 report shall be submitted no later than the 30^th of April, the Q2 report shall be submitted no later than the 30^th of July, the Q3 report shall be submitted no later than the 30^th of October, and the Q3 report shall be submitted no later than the 30^th of January in the next year (form 3.9 in Appendix 3 to this Circular).

Goods sellers and service provider shall submit reports on the use of invoices upon the division, merger, amalgamation, dissolution, bankruptcy, and transfer of ownership when submitting the final tax statement.

When the business premises are moved from the locality under the management of the tax authority, the reports on the use of invoices shall be submitted to the new tax authority.

Only report the total amount of telephone bills, electricity bills, water bills, banking service bills, bus tickets, stamps, tickets, passes, and other cases guided by the Ministry of Finance, not their numbers, The sellers are responsible for the accuracy of the total amount of residual invoices, used invoices, destroyed invoices, lost invoices, and provide tax authorities with detailed information about them at their request.

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1. Unissued self-printed invoices shall be kept in computers.

2. Unissued ordered invoices shall be preserved in accordance with the regime for preserving valuable papers.

3. Invoices issued by accounting units shall be kept in accordance with the regulations on keeping and preserving accounting documents.

4. Invoices issued by organizations, households, and individuals that are not accounting units shall be kept and preserved as their property.

Article 27. Destructing invoices

1. Identifying destructed invoices

- Test-printed invoices, incorrect invoices, excess invoices, defective invoices, printing plates, printing films and the likes that are used for the creation of ordered invoices are considered destructed when they are deformed or no text on them so that they are not able to be reassembled, copied, or restored.

- Self-printed invoices are considered destructed if the invoice printing program is adjusted to stop creating invoices.

2. The cases in which invoices are destructed.

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b) Organizations, households, and individuals must destroy unused invoices when they are no longer needed. Invoices shall be destructed within 30 days from they day on which the tax authority is informed. If invoices declared null and void by tax authorities are kept by organizations, households, and individuals, invoices shall be destructed within 10 working days from they day on which tax authorities make the declaration or the lost invoices are found.

c) Invoices issued by accounting units shall be destructed as prescribed by the laws on accounting.

d) Unissued invoices that are evidence in lawsuits must not be destroyed and must be handled as prescribed by law.

3. Destroying invoices of business organizations, households and individuals

a) Business organizations, households and individuals must make statements of invoices to be destroyed.

b) Business organizations shall establish invoice destruction councils. The invoices destruction council must be participate by representatives of the Director and the accounting department.

Business households and individuals do not have to establish invoice destruction councils.

c) Council members shall sign the invoice destruction record and take responsibility for the mistakes.

d) The invoice destruction dossier includes:

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- The list of invoices to be destructed, specifying their names, form numbers, invoice symbols, quantity (specify each number if the numbers are not consecutive);

- The invoice destruction record;

- The notice of invoice destruction must indicate the type, symbol, quantity of destructed invoices, reason for destruction, date of destruction, and method of destruction (form No. 3.11 of Appendix 3 to this Circular).

Invoice destruction dossiers shall be kept by business organizations, households and individuals that use invoices. The notice of invoice destruction shall be made into 02 copies. A copy shall be retained, and another shall be sent to the tax authority in charge within 05 days from the date of destruction.

4. Destroying invoices of tax authorities.

Tax authorities may destroy invoices that are ordered by Departments of Taxation, have not been sold or provided but are no longer used.

The General Department of Taxation shall specify the procedure for destroying invoices ordered by Departments of Taxation.

Chapter V

PENALTIES FOR ADMINISTRATIVE VIOLATIONS AGAINST THE REGULATIONS ON INVOICES

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The penalties for administrative violations against regulations on invoices shall comply with the Law on Handling administrative violations and the Government's Decrees on penalties for administrative violations against regulations on pricing, fees, charges, invoices, and their guiding documents.

Article 29. Authority to impose penalties for administrative violations against regulations on invoices

The authority to impose penalties for administrative violations against regulations on invoices shall comply with the Law on Handling administrative violations and the Government's Decrees on penalties for administrative violations against regulations on pricing, fees, charges, invoices, and their guiding documents.

Chapter VI

INSPECTION OF INVOICES

Article 30. Inspecting the printing, issuance, management, and use of invoices

1. Inspection at tax authorities

a) Tax authorities shall inspect the printing, issuance, management, and use of invoices based on reports on the use of invoices submitted by organizations, households, and individuals.

b) When violations are found by tax authorities, within 05 working days from the day on which violations are found, tax authorities shall send organizations, households, and individuals written requests for explanation.

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a) If organizations, households, and individuals fail to provide explanation or the explanation is not satisfactory, tax authorities shall issue decisions to carry out inspections at their offices.

b) The content of inspection shall be specified in such decisions, including: the legal basis, subjects of inspection, contents and time of inspection; the chief inspector and members of the inspectorate; the rights and obligations of the inspectorate and subjects of inspection.

c) Heads of tax authorities in charge shall make decisions on invoice inspection and take responsibility for such decisions.

d) Within 05 working days from the day on which the decision is signed, it must be sent to organizations, households, and individuals. Within 03 working days from the day on which the decision is received, or before the inspection is carried out at the office, if the making, issuance, and use of invoices are proved to be conformable with law, the Director of the tax authority shall issue a decision to annul the decision on invoice inspection.

dd) The inspection shall be carried out within 10 working days from the day on which the decision is issued. When organizations, households, and individuals wish to delay the inspection, a written request shall be sent to the tax authority, specifying the reasons and duration of the delay. Within 05 working days from they day on which the request for the delay is received, the tax authority shall notify the requester approval or disapproval of the delay.

The invoice inspection shall not last longer than 05 working days. The director of the tax authority may extend the inspection duration where necessary. This extension must not exceed 05 working days.

Within 05 working days from the end of the inspection, the inspectorate shall make an inspection record.

The subjects of inspection may receive the inspection record, request explanation, and provide opinions in the inspection record (if any).

e) Processing inspection results

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- If violations against the regulations on the management and use of invoices, which are relating to taxation, are found, the tax authority shall issue a decision on tax inspection as prescribed by the Law on Tax administration, the Law on Inspection, and the procedure for tax inspection according to the nature and seriousness of the violations.

Article 31. Invoice inspection

Invoice inspection shall be combined with the inspection of adherence to the laws on taxation at the premises of taxpayers.

Chapter VII

IMPLEMENTATION

Article 32. Effect

1. This Circular takes effect on July 01, 2013. The Circular No. 153/2010/TT-BTC dated September 28, 2010, and the Circular No. 13/2011/TT-BTC dated February 08, 2011 on the amendments to the Circular No. 153/2010/TT-BTC are annulled. The previous regulations on invoices that are at odds with this Circular are annulled. Other documents on invoices that are not at odds with this Circular are still effective.

2. Appendix 1, Appendix 2, Appendix 3 and Appendix 4 of this Circular are compulsory. Appendix 5 is for reference (optional).

Article 33. Responsibility for the implementation

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2. Organizations, households, and individuals relating to the printing, issuance, and use of invoice shall fully comply with this Circular.

Difficulties arising during the course of implementation should be reported to the Ministry of Finance for consideration and settlement./.

PP THE MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan