Notes when using e-invoices generated from the calculating machine
Notes when using e-invoices created from cash registers, but what to keep in mind when using e-invoices from the cash register, if you use flowers, then you can save money.
1. Principle of application of invoices generated from calculating machine
🔰 Clause 1, Article 8 of Circular 78/2021/TT-BTC stipulates that e-invoices with tax authority's code are generated from calculating machine connected to electronic data transfer with tax authorities, ensuring the prescribed in Article 11 of Decree 123/2020/ND-CP, specifically:
◾ Recognize printed invoices from calculating machines connected to electronic data transfer with tax authorities.
◾ Digital signature is not required.
◾ Expenses for purchasing goods and services using invoices (or copying invoices or looking up information from the website of the General Department of Taxation on invoices) created from calculating machines are determined as an expense with sufficient legal invoices and documents when determining tax liability.
2. The objects applying electronic invoices from calculating machine
🔅 According to Clause 2, Article 8 of Circular 78/2021/TT-BTC, the objects are enterprises, households, and individuals doing business paying tax according to the declaration method and providing goods and services directly to consumers according to business models (commercial centers; supermarkets; retailing of consumer goods; catering; restaurants; hotels; retail of medicines; entertainment services and other services) ).
Note: The above objects can choose to use e-invoices created by calculating machine connected to electronic data transfer with tax authorities or e-invoices with code, e-invoices without tax authority's code.
3. Contents of e-invoices generated from calculating machine
🔗 Pursuant to Clause 3, Article 8 of Circular 78/2021/TT-BTC, an e-invoice with a tax authority's code generated from a cash register connected to electronic data transfer with a tax authority has the following contents: :
◾ Name, address, and tax code of the seller: In accordance with the name, address, and tax code stated in the certificate of business registration, certificate of registration of branch operation, and certificate of business household registration. , tax registration certificate, tax identification number notice, investment registration certificate, and cooperative registration certificate.
◾ Buyer information if required by the buyer (personal identification number or tax code).
◾ Name of goods or services, unit price, quantity, payment price.
🔗 In case an organization or enterprise pays tax by the deduction method, it must clearly state the selling price excluding value-added tax, the value-added tax rate, the value-added tax amount, and the total payment with value-added tax
◾ Time of invoicing.
◾ Tax authority's code (including the transaction number, which is a unique sequence of numbers generated by the tax authority's system and a string of characters encoded by the tax authority based on the seller's information on the invoice).
🔗 The tax authority's code is automatically issued, according to the character range for each business establishment when registering to use electronic invoices with the tax authority's code generated from the cash register.
🔗 Thus, it can be seen that the e-invoice generated from the cash register with an electronic data connection with the tax authority has quite simple content, which helps a lot in the process of use because everyone can enter information to issue invoices in accordance with regulations.
4. Responsibilities of the seller
⏩ Clause 6, Article 8 of Circular 78/2021/TT-BTC stipulates that when using an e-invoice with a code generated from a cash register connected to electronic data transfer with the tax authority, the following responsibilities: :
◾ Register to use e-invoices with the tax authority's code generated from the cash register connected to electronic data transfer with the tax authority according to the provisions of Article 15 of Decree 123/2020/ND-CP.
◾ Make an electronic invoice with the tax authority's code generated from the cash register according to regulations.
◾ Be responsible for using the code character range issued by the tax authority when making an electronic invoice with the tax authority's code generated from the cash register connected to the electronic data transfer with the tax authority to ensure the connection with the tax authority to ensure continuity and uniqueness.
◾ Transfer e-invoice data with the tax authority's code generated from the cash register to the tax authority within the same day through the service provider of receiving, transmitting, and storing electronic data.
⏩ Above are some regulations to note about e-invoices created from cash registers with electronic data connection with tax authorities. If you still have questions or are in need of e-invoice services.
⇒ Register here for the earliest advice from TASCO or contact the hotline: 0975480868 (Zalo)
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