DOES E-Billing WITH EAT DATE

Enterprises are not allowed to issue electronic invoices or issue invoices at the wrong time will be sanctioned. Pursuant to Circular 39/2014 / TT-BTC, Section a, Clause 2, Article 16. Specifically:

✅ The date of the invoice for the sale of goods is the time of transferring the ownership or the right to use the goods to the buyer, regardless of whether the money has been collected or not.

✅ The billing date for service provision is the date the service provision is completed, regardless of whether the payment has been received or not. If the service provider collects the money before or during the provision of the service, the date of making the invoice is the date of collection.

✅ The date of invoicing for domestic electricity supply, domestic water, telecommunications services, television services must not exceed seven (7) consecutive days from the date of recording the electricity and water index. consumption on clock or the end date of convention for the provision of telecommunications and television services. Conventional period used as a basis for calculating the quantity of goods or services to be provided is based on the agreement between the telecommunications and television service provider and the buyer.

✅ The date of invoicing for construction and installation is the time of acceptance and handover of the completed work, work item, construction and installation volume, regardless of whether the money has been collected or not. .

✅ In case of multi-delivery or delivery of each item or service stage, each delivery or delivery must be invoiced for the volume and value of the delivered goods or services respectively.

✅ If the real estate organization, construction of infrastructure, building houses for sale or transfer, collects money according to the project implementation schedule or the contractual schedule, the date of making the invoice is the collection date.

✅ The invoice date for exported goods or services is determined by the exporter in accordance with the agreement between the exporter and importer. The date of determination of export turnover for tax calculation is the date on which customs procedure completion is confirmed on the customs declaration.

✅ In case of selling petroleum at retail stores to regular buyers who are business organizations or individuals; providing banking and securities services, date of making periodical invoices according to a contract between two parties together with statements or other documents certified by both parties, but no later than the last day of the month of arising buying and selling goods or providing services.

✅ The date of invoice for the sale of crude oil, natural gas, processed oil and gas and some special cases is subject to separate guidance of the Ministry of Finance.

Hope the above information is really useful, please follow the page of TASCO Tax Accounting Consulting Company to update information regularly ❣️
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