Is it necessary to create and issue electronic invoices when selling retail? This is a question that many accountants are interested in. In the following article, MISA will answer the above concerns and guide accountants on how to create and issue electronic retail invoices according to Decree 119/2018/ND-CP.
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Legal regulations on creating and issuing retail electronic invoices
2. Instructions for creating and issuing retail electronic invoices when the buyer does not take them
1. Legal regulations on creating and issuing retail electronic invoices
– According to Article 16, Clause 2, Section b of Circular 39/2014/TT-BTC dated March 31, 2014 stipulates:
In case of selling goods or providing hong kong telegram data services worth VND 200,000 or more each time, if the buyer does not take an invoice or does not provide his/her name, address, or tax code (if any), an invoice must still be issued and clearly stated “the buyer does not take an invoice” or “the buyer does not provide his/her name, address, or tax code”.
– According to Article 18 of Circular 39/2014/TT-BTC dated March 31, 2014, it is stipulated that:
Selling goods and services with a total payment
of less than VND 200,000 per transaction does all rights reservedbit blogwhat not require an invoice, except in cases where the buyer requests an invoice to be issued and delivered.
2. When selling goods and services that do not ba leads require invoices as instructed in Clause 1 of this Article, the seller must make a list of retail goods and services. The list must include the name, tax code and address of the seller, the name of the goods and services, the value of the goods and services sold, the date of preparation, the name and signature of the person making the list. In case the seller pays value added tax by the deduction method, the retail list must include the criteria “value added tax rate” and “value added tax amount”.
At the end of each day, the business establishment
shall issue a value-added tax invoice or sales invoice stating the amount of goods sold or services provided during the day shown on the total line of the statement, sign and keep the copy for the buyer, and circulate the other copies according to regulations. The criterion “Name and address of buyer” on this invoice shall be recorded as “retail without delivery of invoice”.
In case of selling goods or providing services. Worth vnd 200,000 or more each time, if the buyer does .not take an invoice or does not. Provide his/her name address. Clearly stated “the buyer does not take an. Invoice” or “the buyer does not provide his/her name, address, or tax code.”