With the changes of recent legal, mastering the regulations related to export invoices to help businesses enhance business reputation in the international market. This article AccNet will help you understand more about the latest regulations on export invoices and how to apply them in practice.
1. Rules on electronic bills for goods exported
According to the Decree 123/2020/ND-CP dated 19/10/2020 of The government and the private 78/2021/TT-BTC dated 17/9/2021 of the Ministry of Finance, from the date 1/7/2022, the export business of goods/services abroad is obligatory to use electronic invoices.
Latest regulations on export invoices this applies to all businesses have active directory. Detailed rules:
- Business must use bill electronic code of tax authorities or the electronic invoice no code if the subject is not required to have the code as prescribed.
- Electronic invoice after the establishment should be sent to the buyer via electronic means such as email/trading platforms online.
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2. Latest regulations on the content of the export invoices
Follow latest regulations on export invoicesinvoices must include the details to ensure validity. The information required on the invoice for export, including:
- Invoice must specify the type of invoice is the Invoice value-added (VAT) or sales Invoice (in case not subject to VAT).
- Name, address, tax code of business directory.
- Name and address of the overseas buyer.
- Name of goods, services, quantity, unit price, amount, total value of goods and services exports.
- Unit, the amount of goods and services.
- Exchange rate
- The date of invoice and date of shipment
- Invoice must be signed number (in case of electronic invoices) or signature of business representative (in the case of paper bills).
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3. Latest regulations on export invoices in currency exchange rates,
Under circular no. 200/2014/TT-BTC dated 22/12/2014 of the Ministry of Finance and circular no. 78/2014/TT-BTC on 18/6/2014 exchange rate to convert value of exports to Vietnam have to be on purchase rate of the commercial bank where the business account opening. Details latest regulations on exchange rates, export invoices as follows:
- The rate applied is the rate of commercial banks that business account opening is applicable at the time of invoicing exports.
- Rates must be clearly stated on the export invoice.
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4. Specified handle errors in export invoices
According to the Decree 123/2020/ND-CP, if errors are detected in the export invoice after you've submitted for the buyer or submitted to the tax authorities, businesses have to perform the processing steps as follows:
- Establishment memorandum of agreement with the buyer about the cancellation of the old bills.
- Invoicing alternative to replace bill errors and sent back to the buyer.
- Old bills must be destroyed in accordance with regulations to avoid confusion in the process of storing the audit.
| Decree 123/2020/ND-CP, Article 17: Regulations on handling errors in the bill electronic and paper invoices |
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5. Latest regulations on export invoices on the storage/management
According to the Decree 123/2020/ND-CP, invoice export, similar to the type of other bills, must be stored in minimum time is 10 years.
- Electronic invoices must be stored in the form of electronic data, ensuring the integrity, confidentiality. Businesses need to have a system data storage ensures the ability to access when needed.
- Paper invoice must be stored at locations business registration/where to store other lawful under the provisions of the law.
| Decree 123/2020/ND-CP, Article 14: Rules on storage and invoice management |
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6. Latest regulations on tax rates/tax
According to circular 219/2013/TT-BTC dated 31/12/2013 of the Ministry of Finance, exports usually applied VAT rate of 0%. However, businesses still have to declare and pay tax according to latest regulations on export invoices.
- Exported goods is applicable tax rate of 0%, but businesses still have to declare full on declaration of value added tax.
- When the tax declaration, the business must ensure that all information on invoices, export joints with a customs declaration to avoid being sanctioned.
| Circular 219/2013/TT-BTC, Article 9: Rules about VAT on imports and exports |
Hopefully, through this article, you now have full view of the latest regulations on export invoicesfrom that applied effectively in the process of managing and operating the business. To ensure the successful sustainable development, the master, to comply with the legal regulations is always essential. Thank you followed the article!
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