Please ask: What are contents of authenticated e-invoices generated from POS cash registers that is digitally connected to tax authorities in Vietnam? Looking forward to support from the new regulations.
According to Clause 3, Article 8 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), regulations on authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities in Vietnam, in which:
3. An authenticated e-invoice generated from a POS cash register that is digitally connected to tax authorities shall have the following contents:
a) The seller’s name, address and TIN;
b) Information about the buyer, if requested (personal identification number of TIN);
c) Name of good/service, unit price, quantity and payment price. If an organization or enterprise pays taxes according to credit-invoice method, the selling price exclusive of VAT, VAT rate, total VAT payable, and total amount payable exclusive of VAT;
d) Issuance date of the invoice;
dd) Code of the tax authority.
Best Regards!