This Decree amends and supplements some provisions on electronic invoices and value-added tax exemption and reduction policies for enterprises. In particular, it clearly stipulates the recording of tax rates on invoices when multiple tax rates are applied and the recording of tax reductions on invoices.
适用范围
Business establishments, organizations, individual households, and individuals related to the issuance of electronic invoices and value-added tax exemption and reduction policies.
要点
- When enterprises sell goods or provide services applying different tax rates, they must clearly record the tax rate of each item on the invoice (Article 2).
- On invoices for goods sold by enterprises that have been reduced in value-added tax, the amount of reduction must be clearly recorded according to the regulations (Article 2).
- Business establishments that have complied with the provisions of Article 2 from February 1, 2022, until this Decree takes effect shall not be subject to administrative penalties for taxes and invoices.
- Issuing Model No. 01/TB-HDS to replace Model No. 01/TB-SSĐT to notify the receipt and results of processing regarding errors in issued electronic invoices (Article 1).
- This Decree takes effect from the date of issuance.
🌐 本文件的社会影响
- Facilitating enterprises' compliance with the regulations on recording tax rates and tax reductions on invoices.
- Ensuring transparency in the value-added tax exemption and reduction policies for enterprises.
- Creating convenience for tax authorities to manage and inspect the issuance of electronic invoices by enterprises.
❓ 常见问题
How should enterprises record on invoices when selling goods with different tax rates?
They must clearly record the tax rate of each item as stipulated in Article 2 of this Decree.
If enterprises have implemented tax reductions from February 1, 2022, will they be penalized?
No, if they have complied with the provisions of Article 2 of this Decree.
In which cases is Model No. 01/TB-HDS used?
To notify the receipt and results of processing regarding errors in issued electronic invoices as stipulated in Article 1 of this Decree.
When does this Decree take effect?
Takes effect from the date of issuance (June 20, 2022).
What must enterprises that are granted value-added tax reductions record on their invoices?
They must clearly record the amount of reduction as stipulated in Article 2 of this Decree.
全文
| THE GOVERNMENT |
SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness |
| Number: 41/2022/NĐ-CP | Hanoi, June 20, 2022 |
DECREE
Amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents, and Decree No. 15/2022/NĐ-CP dated January 28, 2022 of the Government on tax exemption and reduction policies pursuant to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to support the Economic Recovery and Development Program. dated October 19, 2020 of the Government on invoices and documents and Decree No. 15/2022/NĐ-CP dated January 28, 2022 of the Government on tax exemption and reduction policies pursuant to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to support the Economic Recovery and Development Program.certificates and Decree No. 15/2022/NĐ-CP dated January 28, 2022of the Government stipulating tax exemption and reduction policies pursuant to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to supportthe Program for Economic and Social Recovery and Development
Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing Certain Provisions of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;
Pursuant to the Law on Tax Administration dated June 13, 2019;
Pursuant to Resolution No. 43/2022/QH15 dated January 11, 2022 of the National Assembly on fiscal and monetary policies supporting the Program to Restore and Develop the Economy and Society;
At the proposal of the Minister of Finance;
The Government promulgates this Decree amending and supplementing certain articles of Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents and Decree No. 15/2022/NĐ-CP dated January 28, 2022 of the Government on tax exemption and reduction policies pursuant to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to support the Economic Recovery and Development Program.
Article 1. Amending and supplementing Model No. 01/TB-SSĐT Appendix IB issued together with Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents.
Issued together with this Decree is the Notice on the receipt and results of handling electronic invoices that have errors according to Model No. 01/TB-HDSS, replacing Model No. 01/TB-SSĐT Appendix IB issued together with Decree No. 123/2020/NĐ-CP dated October 19, 2020 of the Government on invoices and documents.
Article 2. Amending and supplementing Clause 4 of Article 1 of Decree No. 15/2022/NĐ-CP dated January 28, 2022 of the Government on tax exemption and reduction policies pursuant to Resolution No. 43/2022/QH15 of the National Assembly on fiscal and monetary policies to support the Economic Recovery and Development Program.
"4. In cases where businesses as provided for in Point a, Clause 2 of this Article sell goods or provide services applying different tax rates, the value-added tax invoice must clearly state the tax rate of each good or service as stipulated in Clause 3 of this Article.
In cases where businesses as provided for in Point b, Clause 2 of this Article sell goods or provide services, the sales invoice must clearly state the amount reduced as stipulated in Clause 3 of this Article."
Article 3. Implementation and effectiveness
1. This Decree takes effect from the date of issuance.
In cases from February 1, 2022 to the date this Decree takes effect, businesses that have implemented according to Article 2 of this Decree shall still be entitled to value-added tax reductions and shall not need to adjust their invoices, shall not be subject to administrative penalties for taxes and invoices.
2. The Ministry of Finance is responsible for directing and organizing the implementation of this Decree.
3. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial and centrally-run city People's Committees, and related enterprises, organizations, business households, and individuals are responsible for implementing this Decree.
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Place of Receipt: - Central Party Committee Secretariat; - Prime Minister, Deputy Prime Ministers; - Ministries, ministerial-level agencies, and agencies under the Government; - Provincial People's Councils, People's Committees of centrally governed cities; - Central Party Office and Party Committees; - General Secretary's Office; - President's Office; - Ethnic Council and Committees of the National Assembly; - National Assembly's Office; - Supreme People's Court; - THE SUPREME PROSECUTOR'S OFFICE: - State Audit Office; - National Financial Supervisory Commission; - Social Policy Bank; - Vietnam Development Bank; - Vietnam Fatherland Front Central Committee; - Central Agencies of Social Organizations; - VPCP: Deputy Prime Minister, Deputy Ministers, Assistant Prime Minister, General Director of Electronic Government, Departments, Bureaus, subordinate units, Official Gazette; - To be filed: VT, KTH (2b). |
PRIME MINISTER DEPUTY PRIME MINISTER DEPUTY PRIME MINISTER (Signed) Lê Minh Khái |
Model No.: 01/TB-HDS
NAME OF LEASING AUTHORITY ABOVE
NAME OF LEASING AUTHORITY
ISSUING NOTICE
SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------------------
..., day...month...year...
Number: .../TB-...
NOTICE
On the receipt and results of handling electronic invoices that have errors
Respectfully submitted to: (Name of taxpayer:...)
(Tax code of NNT:...)
After reviewing the Notice on electronic invoices with errors dated... /.../...of:
Tax code: ...
The tax authority notifies (accepts/rejects) the electronic invoices that have errors.
(In case of accepting cancellation/adjustment/substitution explanation of electronic invoices with errors, it should be noted: The Tax Authority has accepted the Notice on electronic invoices with errors dated... /.../...of your company).
(In case of rejecting cancellation/adjustment/substitution explanation of electronic invoices with errors, it should be noted: We request your company to check and reconcile electronic invoices with errors due to inaccurate information).
The tax authority notifies the taxpayer to be aware and implement accordingly./.
TAX AUTHORITY or HEAD OF THE TAX AUTHORITY
(Electronic signature)
Note:
In case the CQT accepts Model No. 04/SS-HDĐT Appendix IA issued together with Decree No. 123/2020/NĐ-CP sent by the taxpayer according to Clause 1 and Point a, Clause 2 of Article 19 of Decree No. 123/2020/NĐ-CP, "Electronic signature" is the electronic signature of the tax authority.
In case the CQT accepts Model No. 04/SS-HDĐT Appendix IA issued together with Decree No. 123/2020/NĐ-CP sent by the taxpayer according to Clause 3 of Article 19 of Decree No. 123/2020/NĐ-CP, "Electronic signature" is the electronic signature of the Head of the tax authority.
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