x The seller and buyer need to present a sales invoice and a VAT invoice but do not know what these two invoices are?
how does it use? x Do you need to distinguish the basic difference between sales invoice and VAT invoice?
x Do you need to update the latest sales invoice template and VAT red invoice template?
Proship.vn with experience in shipping and issuing sales invoices will help you clarify the definition of sales invoice and VAT invoice? How to use? What are the similarities and differences between VAT invoices and sales invoices?...create favorable conditions for related parties when handling business and trading goods and products.
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Sales invoice, VAT invoice: Concepts and notes when using
Proship has gathered knowledge from many reliable sources to clarify the concept of what a sales invoice and VAT invoice are for business units and businesses to clearly understand:
What is a sales invoice? What to note when using?
Concept of sales invoice
Sales invoice (also known as direct invoice) is a type of invoice used for organizations and individuals to declare and calculate VAT using the direct method when selling goods and services domestically and internationally. entering the non-tariff zone and cases considered as exports and other invoices include: stamps; ticket; card; insurance receipt,...
Air freight receipt; International transport fee collection documents; Bank service fee collection documents,... form and content prepared according to international practices and relevant legal regulations.
Note when using sales invoices
- Write clearly and accurately the full name and address of the buyer;
- The invoice form must show the information of the sales/service provider;
- Clearly state the unit of calculation such as piece, piece, kg, etc. In case of service business, there is no need to write the unit of calculation on the invoice;
- Write full name of goods and services. If you do not write all lines of the invoice, you need to cross out and copy the remaining lines;
- Write the actual selling price (without VAT);
- Clearly state the actual quantity of goods sold;
- Record the total value of the goods above, both in numbers and in words;
- Record the total quantity value and unit price;
- Record the date, month and year of sale of goods/services.
What is a VAT invoice? What to note when using?
Concept of VAT invoice
The red invoice has the full and exact name of the value-added invoice (or VAT invoice). This type of invoice is issued by the Ministry of Finance or businesses will print it themselves after registering the invoice form with the agency. tax office. Red invoices are issued by the product or service supplier as a basis for determining the amount of tax that needs to be paid into the State budget.
For buyers, they must be responsible for keeping red invoices as a basis for declaring input VAT and accounting for production and business costs. In addition, this type of invoice is also used for financial settlement for the agency. Or as evidence for transactions of buying and selling goods and services.
For tax authorities, this is the initial basis document for businesses to declare and pay taxes, deduct and account for actual expenses incurred, tax refunds and to determine the types of eligible expenses when calculating taxes. .
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Note when issuing red VAT invoices
- When writing, you must staple 3 bills stacked on top of each other at the same time, to ensure the content on the 3 copies is completely consistent. Remember! Absolutely do not separate each link to write;
- Buyer information on the red invoice must be complete and accurate;
- All content on the red invoice must absolutely not be erased or edited, only written in a single color of ink;
- The content written on the invoice must be continuous, without interruption, without overwriting, and the remaining blank parts must be crossed out;
- The number of red invoices must be consecutive, from small to large, and must not be left blank, torn up or lost;
- The date, month, and year recorded on the invoice must be at the time the transaction occurs or when the supply of goods or services to the buyer is completed;
- Accepted forms of payment are either bank transfer or cash.
>>See more: Direct invoice and VAT invoice
Distinguish the similarities and differences between sales invoices and VAT invoices
The similarity between sales invoices and VAT invoices is that they are both created when businesses sell goods and ship goods to customers. So how are these two types of invoices different? Below are the differences between VAT invoices and sales invoices that you can easily recognize:
About the publishing object
- VAT invoice: Businesses can order printing, print it themselves or buy it from the Tax office
- Sales invoice: Issued by the Tax authority, businesses must buy from the tax authority.
Regarding the subject of invoicing
- VAT invoice: The subjects making VAT invoices are companies and businesses subject to VAT according to the deduction method.
- Sales invoice: The subjects making sales invoices are usually companies and businesses that apply VAT declaration and calculation using the direct method or businesses that produce and trade goods while not paying tax. Customs, or some specific services according to regulations such as aviation services, bank fees, etc. Individual business households pay taxes in the form of presumptive taxes and invoices from tax authorities.
Regarding the form of declaration
- VAT invoices: Enterprises declare both output invoices and input invoices eligible for deduction.
- Sales invoice: Enterprises using sales invoices only declare output invoices, not input invoices.
About tax rates
- VAT invoice: VAT invoice has the tax rate line and tax amount fully shown on the invoice.
- Sales invoice: Sales invoice does not have tax rate and tax lines on the sales invoice.
About the seal
- VAT invoice: Required to have the business's round oil.
- Sales invoice: Has a square or round mark showing the business's information.
About the signature
- VAT invoice: The VAT invoice has both the seller's signature and the director's signature.
- Sales invoice: Sales invoice only has the signature of the seller.
Shipping contact hotline:
Ms Tien: 0909 986 247
Ms Dung: 0939 999 247
Ms Duy: 0902 581 247
Latest standard sales invoice and VAT invoice templates
Latest sales invoice template
The sales invoice template needs to be arranged in a reasonable, clear layout and contain all necessary information such as:
- Sales invoice name;
- Company brand identification and symbols;
- Invoice code, invoice number;
- Contact information of the buyer and seller: Company name, customer name, phone number, address, representative, tax code of the parties, invoice date;
- List of goods to buy, sell and exchange. Clearly state the name, type of item, unit of calculation, quantity, price, total cost, amount including VAT;
- Signature of seller and buyer, stamp (if any), date of invoice handover.
Below is a sample sales invoice (Form No. 02/BH) for your reference:
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BILL OF SALE |
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| Symbol:……………..Number:…………………….. | |||||||
| Date……. year……… | |||||||
| Seller name:……………………………………………………………………………………………… Tax code:………………………………………… ………………………………
Address:……………………………………………………………………………… Account number:……………………………………………………………………… Phone:…………………………………………………………………………. |
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| Full name of buyer:……………………………………………………… Buyer name:………………………………………………… ……………….
Address:…………………………………. Account number………………………. Payment method:…………………… Tax code:…………………………… Payment currency: VND |
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| No | Name of goods and services | Unit | Quantity | Unit price | into money | ||
| 1 | 2 | 3 | 4 | 5 | 6 = 4×5 | ||
| Total payment:…………………………………………………………..Amount in words:………………………………………… …………………. | |||||||
|
BUYER Digital signature (if any)
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VENDOR (Electronic signature, digital signature) | ||||||
| (Need to check and compare when making and receiving invoices) | |||||||
Latest VAT invoice template
VAT invoices must have specific information including:
- Full name;
- Address;
- Tax codes of the seller and buyer (if any);
- List of goods and services;
- Date of transaction;
- Total value of goods and services;
- VAT calculation value;
- VAT rate ;
- VAT value.
Below is a sample VAT Invoice (Form No. 01/GTGT) issued by the Tax Department:
|
VAT INVOICE |
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| Symbol:……….Number:……………… | |||||||||||
| Day………. May……….. | |||||||||||
| Seller name:……………………………………………………………….Tax code:…………………………………………… ……………………….
Address:………………………………………………………………………… Phone:……………………………………. Account number:………….. |
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| Buyer's full name:…………………………………………………………Buyer's name:…………………………………………………… ………….
Tax code:………………………………………………………………….. Address:………………………………………………………………………… Payment method:…………………………… Account number……. Payment currency: VND |
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| No | Name of goods and services | Unit | Quantity | Unit price | Tax | The total amount does not include VAT | VAT money | The total amount includes VAT | |||
| 1 | 2 | 3 | 4 | 5 | 6 | 7=4×5 | 8=7×6 | 9=7+8 | |||
| Total amount without VAT: | |||||||||||
| Total value added tax by each type of tax rate:……………………….Amount in words:……………………………………………………………………………………………… ……………. | |||||||||||
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BUYER (Digital signature (if any))
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VENDOR (Electronic signature, digital signature) | ||||||||||
| (Need to check and compare when making and receiving invoices) | |||||||||||
Proship has clarified the concept of a sales invoice and a VAT invoice as well as pointed out a few basic differences between these two types of invoices. Accordingly, related parties such as private individuals, businesses, sellers, and buyers can refer to it to easily distinguish between sales invoices and red invoices. In addition, if you need to transport parcels, motorbikes, send goods internationally, etc., contact 0909 344 247 for a direct service quote.
Shipping contact hotline:
Ms Tien: 0909 986 247
Ms Dung: 0939 999 247
Ms Duy: 0902 581 247
