Notes on e-invoices for business households and individuals according to Circular No. 78

  • 11/11/2021 17:55

✨ According to Circular No. 78/2021/TT-BTC regulating e-invoices, besides the general regulations applicable to organizations and businesses, business households and individuals are also subject to the application of electricity bills. death. In the following article, TASCO Tax Agent will give some notes to business households and individuals about electronic invoices according to the latest regulations of the Ministry of Finance, invite customers and readers to consult together.


1. Cases of business households and individuals using e-invoices

🍁 Business households and individuals use e-invoices from July 1, 2022, according to the provisions of Clause 2, Article 6 of Circular No. 78/2021/TT-BTC.

🍁 Specifically, in cases where business households and individuals use e-invoices include:

  • Business households and individuals pay tax according to the declaration method;
  • Business households and individuals pay tax by the presumptive method: The tax authority issues an electronic invoice each time the sale of goods and services is generated (if the customer requests to receive the invoice). 
  • Business households and individuals declare tax on each arising: The tax authority issues an electronic invoice each time the sale of goods and services is incurred.

2. The object who have not yet applied e-invoices from July 1, 2022

🍀 Clause 2, Article 11 of Circular 78/2021/TT-BTC stipulates that business households and individuals apply e-invoices from July 1, 2022. However, there are still subjects who can continue to use paper invoices of tax authorities, specifically:

The objects: Business households and individuals doing business in areas with difficult socio-economic conditions or areas with extremely difficult socio-economic conditions do not conduct transactions with tax authorities by electronic means, no accounting software system, no information technology infrastructure, no e-invoicing software to use e-invoices and transmit electronic data to buyers and go to the tax authorities, they can continue to use the paper invoice of the tax authorities.

Time to use paper invoices: Used for up to 12 months.

  • Counted once when a maximum of 12 months from July 1, 2022, for business households and individuals that have been operating since before July 1, 2022.
  • Up to 12 months from the time of registration to start using invoices for business households and individuals newly established from July 1, 2022.

3. Can a logo or other information be added to an e-invoice?

⚡ Business households and individuals can create icons or logos to represent the seller's brand, trademark or representative image in the content of the e-invoice. This content is clearly specified in Clause 15, Article 10 of Decree 123/2020/ND-CP as follows:

"In addition to the instructions from Clauses 1 to 13 of this Article, businesses, organizations, business households, and individuals can create additional information about their icon or logos to represent their trademarks, brands, or logos to represent the image of the seller. Depending on the characteristics, nature of the transaction, and management requirements, the invoice may show information about the Sales Contract, shipping order, customer code, and other information.”

4. 4 cases to stop using e-invoices

Pursuant to Clause 1, Article 16 of Decree No. 123/2020/ND-CP, business households, and individuals in the following cases must stop using e-invoices with codes, and e-invoices without tax authorities’ code:

  • Business households and individuals have their tax identification numbers invalidated.
  • Business households and individuals that are verified and notified by the tax authority are not operating at the registered business address.
  • Business households and individuals shall notify the competent state agency of business suspension.
  • Business households and individuals have noticed from the tax authorities about stopping the use of e-invoices to enforce tax arrears.

5. In case of using e-invoices with non-payable codes:

The objects: Business households and individuals doing business in areas with difficult socio-economic conditions, areas with extremely difficult socio-economic conditions (according to Clause 1, Article 14 of Decree No. 123/2020/ND-CP).

  • Areas with difficult or extremely difficult socio-economic conditions shall comply with the list of areas eligible for investment incentives promulgated together with Decree 118/2015/ND-CP and amendments and supplements or replacement (if any).

Time to not have to pay for services: Within 12 months from the time you start using e-invoices.


If you have any questions about the above content, please contact TASCO Tax Agent immediately via hotline: 0975.48.08.68 (Zalo) for a free consultation!

Wish you success in business!


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