Circular no. 64/2013/TT-BTC dated 15 may 2013 of MOF in guidance of invoices of goods and service sale
MOF has just issued Circular No. 64/2013/TT-BTC replacing Circular No. 153/2010/TT-BTC in guidance of invoices of sale. Some spotlights should be noted:
• Individuals, organizations issue invoices to non-tariff zones (including cases as export) will use VAT invoices if they calculate VAT under deduction method or sale invoices if they calculate VAT under direct method.
• A VAT invoice having 3 more copies must be used for individuals, organizations’ assets for business registering the ownership and use rights with authority in charge.
• Super small enterprises and enterprises in economic areas with special difficult and difficult conditions are not allowed to buy order-printed invoices from tax authority in charge.
• Handling with order-printed invoices but not yet used up when enterprises change name, but not change tax code and when enterprises change business address leading to different tax authority in charge. Handling with some cases of notification of invoice issuance but there are no sample invoices.
• In case, sellers regulate commodity and service codes to manage. They must include name and code of commodity on invoices when they sell.
• Submission deadline of Notification of invoice usage of quarter I is 30 Apr, quarter II is 30 Jul, quarter III is 30 Oct, quarter IV is 30 Jan of next year
This Circular takes effects from 01 Jul 2013. Replacing Circular No. 153/2010/TT-BTC, Circular No. 13/2011/TT-BTC
