The type of bill electronic circular 78 (LATEST)

Bill number brings many benefits, tax/accounting, but not everyone understand about the type of bill a number in each field specific business. This article Accnet yet the concept, characteristics, application of the type of electronic invoices under circular 78 popular today, help businesses have a comprehensive view, the most accurate. Let's find out below the article below!

1. Invoice value-added tax (VAT)

Invoice value-added tax (VAT), also known as invoice VAT (Value Added Tax Invoice), is stock from trade due to the seller when selling goods, providing services, and to declare and pay VAT according to the method of deduction. This invoice is used to calculate the VAT payable to the state, to the buyer deduction of input VAT paid.

General characteristics of this type of bill of this:

• Must have information about the seller (name, address, tax code), the buyer (name, address, tax code if available), name of goods or services, unit, quantity, unit price, amount excluding tax, VAT, VAT amount, total paid amount.
• The tax rate popularity is 0%, 5%, 10%. The tax rate applied depends on the type of goods and services.
• Established in paper form/electronic, with specific rules about the form/content on each invoice.
• Must have the signature/seal of the legal representative/seller.

Purpose of use the type of electronic invoices VAT according to Circular 78 of electronic invoices:

• VAT filing monthly/quarterly: The seller declare the output VAT, buyers used to declare input VAT.
• Is proof of purchase and sale transactions, helps protect the rights of both the buyer and the seller.
• Support business revenue and expenditure management, financial reporting, auditing.

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2. Types of bills of sale, electronic 

The type of bill electronic sales under circular 78 is a document issued by the seller when selling goods, providing services, and must declare and pay tax according to the direct method. Type this bill not recorded VAT.

Characteristics of bill: 

• Includes information about the seller, the buyer, name of goods/services, unit, quantity, unit price, amount.
• Other than VAT invoices, sales receipts are not recorded tax rate, the VAT amount.
• Set in paper form/electronic, but must comply with the legal regulations about content, form bill.
• Must be signed by the seller and the seal of the enterprise

Practical benefits of the bill sales in the life:

• Declaration of corporate income tax, excise tax (if any).
• Evidence from the French for the transaction of sale of goods, services, help determine responsibility , the rights of the parties.
• To help businesses track sales, expenses, financial reporting.

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3. The type of bill electronic exports under circular 78

Export invoice is a document issued by the seller after export of goods/provision of services abroad. This is the type of bill, particularly for the export transaction, comply with the provisions of law, international practices.

Characteristics of the type of bill of export, including: 

• Mandatory contain information about the seller, the buyer in a foreign country, description of goods/services, quantity, unit price, amount, terms of delivery (Incoterms), the method of payment.
• Recorded in foreign currency, downloads are USD, EUR or the currency of the importing country.
• For exported goods, VAT is 0%, must declare the full value of goods/services.
• Must be signed by the seller, the seal of the enterprise.

Benefits when using the type of electronic invoices under circular 78 this:

• Evidence from legal confirming the export of goods/services.
• Declaration of export tax, VAT.
• Evidence from mandatory when making customs export goods at customs.

4. The type of bill electronic peculiarities 

Bill of peculiarities is the type of bill is designed, used separately for the industry peculiarities, in order to meet the specific requirements of management, statements of each industry. Characteristics commonly seen when using the invoice number of characteristics: 

• Specifically designed to fit the process, the management requirements of each specific industry.
• Includes information peculiarities of the industry, such as detailed information about products, services, consumption rate, technical indicators, operational information, etc.
• Is mainly set up, manage electronic form, guarantee the accuracy, timeliness, transparency in reporting.
• Use digital signatures, data encryption, to ensure the safety, security and information.

Required when the application the type of electronic invoices this into practice: 

• Bills power industry specifies the parameters of power consumption, the unit price of electricity in each time frame, the tax rate, the VAT amount.
• Bill telecommunications industry record in detail the telecommunications services used, expense, tax rate, VAT amount.
• Bill the oil and gas industry specifies the number of gasoline, oil, unit price, tax rate, cash tax, VAT, accompanied by the information about the shipment, gas stations, duration of delivery.

The use of the type of electronic invoices under circular 78 not only help businesses comply with the law, but also bring many benefits in terms of management, security, business efficiency. Understand the characteristics and application of each type of bill will help the business process optimization, accounting/tax/finance.

Việc lựa chọn nên mua phần mềm hóa đơn điện tử nào phù hợp là một thách thức đối với nhiều doanh nghiệp, đặc biệt khi phải xử lý các loại hóa đơn khác nhau như hóa đơn giá trị gia tăng, hóa đơn bán hàng, hóa đơn xuất khẩu. Việc không nắm rõ từng loại hóa đơn có thể dẫn đến sai sót trong quá trình phát hành, quản lý, tuân thủ quy định pháp luật, gây khó khăn trong việc kiểm soát dữ liệu tài chính.

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