The latest types of invoices in the business, What is an invoice?

According to Circular 39/2014/TT-BCT and 119/2014/TT-BCT, the current types of invoices in enterprises include: Value-added invoices (red, VAT), sales invoices, stamps, coupons, cards... (Electronic invoices, printed invoices... are forms of invoices)

1. What is an invoice?

🔅 A voucher made by a seller, recording information about selling goods or providing services in accordance with law regulations.

🔅 Names of invoices include: Value-added invoices, Sales invoices, delivery notes and internal transportation, Delivery notes for sale to agents, stamps, tickets, and cards.

2. Types of current invoices include.

⏩ Value-added invoice:

✔ It is a type of invoice for organizations that declare and calculate value-added tax by the deduction method in the following activities:

◾ Selling goods and providing services domestically

◾ Or international transport

◾  Exporting into the non-tariff zone and the cases are considered as exports

⏩ Sales invoices are used for all of the following objects:

◾ Organizations and individuals declare and calculate value-added tax by the direct method when selling goods and services in the domestic market, exporting into the free trade zone, and in other cases considered as exports.

◾ Organizations and individuals in non-tariff zones when selling goods or providing services to the inland and when selling goods and providing services between organizations and individuals in the free trade zone, on invoices clearly stating "For organizations and individuals in non-tariff zones"

⏩ Other types of invoices such as stamps, cards, insurance receipts...

◾ Stamps include many types such as postage stamps, customs stamps, and tax stamps... are small, rectangular pieces of paper, showing the specific value of each type.

◾ Insurance receipt is a voucher used to show insurance receipts, this is also a type of invoice used quite commonly today.

⏩ Air freight receipts; vouchers for collection of international freight charges, vouchers for collection of banking service charges, etc., the form and content are prepared in accordance with international practices and relevant legal regulations.

3. Symbol table of the first 6 characters of the invoice form:

✔ Invoice model number symbol (invoice form): the invoice number symbol has 11 characters

◾ The first 2 characters represent the invoice type

◾ Up to 4 next characters represent the invoice name

◾ The next 1 character represents the invoice number

◾ 1 character followed by "/" to distinguish the sheet number from the numerical order of the form in an invoice type.

◾ The following 3 characters are the numerical order of the template in an invoice type.

🔰 For example: Symbol 01GTKT2/001 is understood as: The first form of the value-added invoice type 2 copies.

✔ The sample numerical order in an invoice type changes when one of the criteria on the invoice template announced for issuance changes such as: one of the mandatory contents, the size of the invoice, the need to use the invoice to each use department to serve the management...

✔  For ticket stamps and cards: the first 3 characters are required to distinguish stamps, tickets, and cards belonging to value-added invoices or sales invoices. The remaining information is specified by the organization or individual, but must not exceed 11 characters.

🔰 Specifically:

✔ Symbol 01/: for stamps, tickets, and cards of the type of VAT invoice

✔ Symbol 02/: for stamps, tickets, and cards of the type of sales invoices

🔰 Above is an article about the types of invoices currently used in businesses that TASCO sends to you. If you still have any questions, you can call us through the toll-free contact methods below for free consultation support or tax accounting services.

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