The organization, household or individual is responsible for adjusting the notice. At least 10, dong per product 2. The corrective invoice shall specify the adjustment increase or decrease of the quantity of goods, sale prices, VAT rate, VAT amount, symbol, etc. 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. 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.

tt 64/2013/tt-btc

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Invoice making principles a Business organizations, households 64/20013/tt-btc individuals only make and give buyers the invoices guided in this Circular. The buyer and the seller shall make a record on the withdrawal of the sheets of the incorrect invoice.

Invoices shall be destructed within 30 days from they day on which the tax authority is informed. Destroying invoices of tax authorities. The invoices created must not reuse invoice numbers for the tf invoice symbol.

tt 64/2013/tt-btc

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. Same threads Circular No.

Circular No. 64//TT-BTC guidance Decree No. 51//ND-CP on invoices

Other issues related inspection charge collection, collection 64/2013/t-btc, payment and utilization that are not included in this Circular shall apply the Circular No. Inspection charges for environmental and technical safety of motor vehicles offered for sale on the market 1. Some cases of handling issue invoices are guided in Appendix 4 to this Circular. When banks, credit institutions, branches of banks and credit institutions use transaction papers as invoices, the Notice of invoice issuance together with the sample invoice shall be sent to the tax authority in charge.


The Minister of Finance guides goods sale and service provision invoices as follows: The invoice must indicate that retail customers refuse to take invoices. No more than 50 bound invoices of a type shall be sold to a business organization, household or individual for the first time. The contract tt specify the type of invoices, form number, invoice symbol, quantity, and invoice number the first and the last numberenclosed with a sample invoice.

Rights and obligations of goods sellers and service providers 1.

The financial circulars

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. The invoices destruction council must be participate by representatives of the Director and the accounting department.

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.

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.

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. Any vehicle that fails to satisfy the technical safety and environmental protection standards shall be repaired before undergoing the re-inspection as follows: Invoice symbol is to distinguish invoices using the Vietnamese alphabet and 02 last digits of the year.

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

The financial circulars

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 6/42013/tt-btc excess invoices, the new address shall be appended on those invoices and send a list of unused invoices form 3.

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


tt 64/2013/tt-btc

Invoice inspection Invoice inspection shall be combined with the inspection of adherence to the laws on taxation at the premises of taxpayers. If the form of export invoices is changed but the compulsory information is not changed, the new notice of issuance may be omitted.

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. Motor vehicle includes cars, tractors, trailers, semi-trailers, motorcycles including two-wheelers and motor tricycles and the like. When exporting goods to other countries, enterprise D shall use export invoices.

The printing plates and films being use for later printing must be sealed; – Destroy the test-print invoices, incorrect invoices, repeated invoices, excess invoices, defective invoices; printing plates, films and the likes used for the creation of ordered invoices in ttt with the agreements with the organizations and individuals that place orders; – Finalize 64/2013/tt-gtc printing contracts with organizations and individuals that place orders; – Make and send reports on order for invoices to the tax authority in charge.

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.

For vehicles carrying armed forces operating understood as passenger cars fitted with 12 seats or more, trucks with hood and seats installed in the body, bearing 64/2013/gt-btc red number plate regardless of whether carrying military troop or not.

The toll tickets at toll station include: Creating ordered invoices 1. The statements shall be kept together with the invoice to serve the inspection and comparison of tax authorities.