Title: Decree 04/2014/ND-CP amending and supplementing a number of articles of the Government’s Decree No. 51/2010/ND-CP dated May 14, 2010, providing for goods sale and service provision invoices

Type: Decree

Issuing Agency: Government

Responsible Agency: Ministry of Finance

Issuing Date: 17-01-2014

 

To amend Clause 1, Clause 2 Article 4 as follows:

“1. Invoices provided in this Decree include the following types:

b) Value-added invoice, which is a goods and service sale invoice reserved for organizations declaring value-added tax under credit method;

c) Goods-sale invoice, which is a goods and service sale invoice reserved for organizations and individuals declaring value-added tax under direct method.

d) Other invoices, including: Tickets, cards or vouchers under other names but they have form and content specified in Clauses 2 and 3 this Article. 

2. An invoice may be presented under the following forms:

a) Self-printed invoice, which is printed out by business organizations themselves from computers, cash registers or other machines when selling goods or services;

b) E-invoice, which is a combination of e-data massages on goods and service sale which are created, made, sent, received, stored and managed under the Law on E-Transactions and guiding documents;

c) Invoice printed under an order, which is an invoice ordered by business organizations for printing according a set form for goods and service trading activities, or ordered by tax offices according to a set form for distribution or sale to organizations and individuals.”

For further details, Please see a reference translation  at     http://www.itpc.gov.vn/investors/how_to_invest/law/Decree_No.04_2014/view

 

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