THE MINISTRY OF FINANCE
Circular No. 64/2013/TT-BTC of May 15, 2013, guiding the implementation of the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, on goods sale and service provision invoices
Pursuant to November 29, 2006 Law No. 78/2006/QH11 on Tax Administration and November 20, 2012 Law No. 21/2012/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration;
Pursuant to June 17, 2003 Law No. 03/2003/QH11 on Accounting;
Pursuant to June 3, 2008 Law No. 13/2008/QH12 on Value-Added Tax;
Pursuant to November 29, 2005 Law No. 51/2005/QH11 on E-Transactions;
Pursuant to June 20, 2012 Law No. 15/2012/QH13 on Handling of Administrative Violations;
Pursuant to the Government’s Decree No. 51/2010/ND-CP of May 14, 2010, on goods sale and service provision invoices;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;
At the proposal of the General Director of Taxation,
The Minister of Finance guides goods sale and service provision invoices as follows:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of regulation
This Circular guides the printing, issuance and use of goods sale and service provision invoices (below collectively referred to as invoices); the sanctioning of invoice-related administrative violations; tasks and powers of tax administration agencies at all levels and agencies and organizations involved in the printing, issuance and use of invoices; rights, obligations and responsibilities of agencies, organizations and individuals in the printing, issuance and use of invoices; and examination and inspection of invoices.
Article 2. Subjects of application
1. Goods sellers and service providers, including:
a/ Vietnamese business organizations, households and individuals that sell goods or provide services in Vietnam or abroad;
b/ Foreign business organizations and individuals that sell goods or provide services in Vietnam or conduct production and business in Vietnam and sell goods abroad;
c/ Vietnamese non-business organizations, households and individuals or foreign non-business organizations and individuals that sell goods or provide services in Vietnam.
2. Invoice-printing organizations, billing software suppliers, intermediary organizations providing e-invoicing solutions.
3. Goods and service buyers.
4. Tax administration agencies at all levels and organizations and individuals involved in the printing, issuance and use of invoices.
Article 3. Types and forms of invoice
1. Invoice is a document made by a seller to record information on goods sale or service provision under law.
2. Types of invoice
a/ Value-added invoice (form No. 3.1 provided in Appendix 3 and form No. 5.1 provided in Appendix 5 to this Circular), which is an invoice reserved for organizations and individuals that declare and calculate value-added tax by the credit method in the following activities:
- Sale of goods and provision of services inland;
- International transport;
- Export of goods into non-tariff zones and cases regarded as export.
b/ Sale invoice, which is reserved for the following entities:
- Organizations and individuals that declare and calculate value-added tax by the direct method when selling goods or providing services inland or exporting goods into non-tariff zones and in cases regarded as export (form No. 3.2 provided in Appendix 3 and form No. 5.2 provided in Appendix 5 to this Circular);
- Organizations and individuals in non-tariff zones when selling goods or providing services inland or to one another. Invoices must be inscribed with the phrase “For use by organizations and individuals in non-tariff zones” (form No. 5.3 provided in Appendix 5 to this Circular).
c/ Export invoice, which is an invoice used in export of goods or provision of services abroad. The form and contents of an export invoice comply with international practices and the commercial law (form No. 5.4 provided in Appendix 5 to this Circular).
For example:
- Enterprise A declares value-added tax by the credit method. The enterprise sells goods both domestically and abroad. It will use value-added invoices for domestic sale and export invoices for export.
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