In the field of shipping - where each transactions are demanding transparency, the bill doesn't just stop at administrative procedures but also the "evidence" commitment between the parties. Done right specified on the invoice shipping privacy is the obligation of the business today. Let's Accnet learn the rules under this article later!
1. Regulations on conditions invoice shipping
- Business of providing transportation services must be a registered legal business
- Business must have a tax code, registered tax declaration to the tax authority.
- The shipping bill is only when shipping service has been made under the contract/agreement between the parties involved.
- Invoice must be produced immediately after the service completion/receipt payment in advance (if any) under Article 9 of Decree 123/2020/ND-CP, Article 4 circular 78/2021/TT-BTC.
- Businesses can use paper bills, invoices or electronic invoices according to the needs, abilities, according to the Decree 123/2020/ND-CP.
2. Content regulations/time invoiced shipping
2.1. Mandatory content on the bill
- Name, address, tax code of the unit that provides shipping services.
- Name, address, tax identification number (if any) of the service recipient.
- Description shipping service, type of goods, means of transport, points go/destination, distance shipping.
- Unit price, quantity, total value of service tax, the amount of VAT.
- Date invoicing and signature of the invoice.
2.2. The time of invoice
Invoice must be produced at the completion of the services or upon receipt of money payment in advance, specified in detail in specified on the invoice shipping Article 9 of the Decree 123/2020/ND-CP.
3. Regulations on the export process, the shipping bill
- Fully collect the necessary information from the client, details about the shipping service.
- Use software electronic invoice/bill printing paper. Ensure the invoice include all the information required under Article 4 of Decree 51/2010/ND-CP.
- Invoices can be sent via email (for electronic invoice) or delivered directly (for paper bills).
- Ensure the storage of invoices under the provisions of the accounting Law and the related regulations.
4. Regulations regulator/destroyed/lost bills
4.1. Adjust the bill
Article 19 of Decree 123/2020/ND-CP specified on the invoice shipping adjust set:
- Invoice false customer name, tax code, quantity of goods, value of services, businesses need to invoice adjustment.
- Change value service after the invoice, the adjustment needs to be done to accurately reflect the transaction.
4.2. Cancel invoice
According to the Decree 123/2020/ND-CP, Article 20 stipulates cancel invoice:
- Transportation services has the invoice, but not done (for example, cancel your orders/customers do not use the service), businesses need to cancel the invoice has.
- Case errors are detected before sending the invoice to the customer, the business can get receipts and invoicing new without billing adjustments.
4.3. Loss or damage bill
Based on the Decree 51/2010/ND-CP, Article 22 and the Decree 123/2020/ND-CP, Article 21 (supplement), specified on the invoice shipping when handling the case of loss or damage is as follows:
- Lost receipts/fire/broken before establishment, businesses need to immediately notify the tax authorities. Specify the number of bills lose or damage any measures were taken to overcome.
- Business establishment memorandum of the issue, then notify the tax agency establishment bill new replacement in case of invoices issued but not yet sent to the customer
- If the invoice was drawn up and sent to customer but then lost, burnt, damaged, both sell-side/buy-side set up a memorandum of the work. Businesses can set up alternative bill or invoice copy, depending on the specific situation.
5. Specified tax declaration from the bill shipping
The tax declaration from the bill shipping must comply with the provisions of the Law on value added Tax (VAT), includes:
- Shipping services usually apply VAT is 10%, as specified in Article 8, Law on VAT 13/2008/QH12, amended by Law no. 31/2013/QH13 and Law no. no. 71/2014/QH13.
- Business declare the full amount of VAT output from the shipping services during the tax declaration (month or quarter) as specified in The 10, circular 156/2013/TT-BTC date 06/11/2013 of the Ministry of Finance.
- VAT from the shipping service must be filed within the time limit specified on the invoice shipping, i.e. at the latest on the 20th day of the next month for business declaration according to months, and on January 30 of the first month of the next quarter for the business declaration under you.
6. Specified storage/security upon the shipping bill
6.1. Duration of storage: Bills (paper/electronic) must be stored a minimum of 10 years in Article 41, the Law on accounting of 88/2015/QH13.
6.2. Storage method:
- Paper invoices: storage in filing cabinet with lock, storage safety, avoid damage.
- Electronic invoice: storage on safety systems, backup periodically, according to Article 11 of Decree 123/2020/ND-CP.
6.3. Security:
- Paper invoices: stored in a locked cabinet, limit removed.
- Electronic invoice: security encryption with the security measures network, according to Article 17, the circular 78/2021/TT-BTC.
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Compliance specified on the invoice shipping is a strategic move to help businesses avoid undue risk, open doors for cooperation and trust from customers/partners. The shipping bill is evidence from the financial to the commitment of business with respect to the quality of service provided.
Khi nắm rõ quy định, doanh nghiệp sẽ không chỉ đảm bảo tuân thủ pháp luật mà còn tối ưu hóa quy trình tài chính. Để nâng cao hiệu quả tự động hóa quy trình này, lựa chọn buy software electronic invoice là một bước đi thông minh, giúp doanh nghiệp dễ dàng quản lý, xuất hóa đơn nhanh chóng hơn.
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