x Are you a business, individual, organization, production or business unit, product supplier, etc., need to learn about VAT invoices and direct invoices?
x Do you want to know what is the difference between a VAT invoice and a sales invoice?
What are the main contents of the two types of invoices? x You do not have experience in preparing documents and procedures for purchasing direct invoices and VAT red invoices? Is it complicated?
PROSHIP.VN will answer questions about the basic similarities and differences between direct invoices and VAT invoices for individuals, business units, and goods exporting enterprises to clearly understand these two common types of invoices. in transactions - buying and selling goods/products. From here, if you do not have experience or are having problems related to presenting sales invoices or VAT invoices, you can apply them effectively in your work.
Shipping contact hotline:
Ms Tien: 0909 986 247
Ms Dung: 0939 999 247
Ms Duy: 0902 581 247
What is the concept of direct sales invoice and VAT invoice?
What are the concepts of direct invoices and VAT invoices? The basic content needed in each invoice will be answered by Proship as follows:
What is direct invoice?
Direct invoice (or direct sales invoice/sales invoice/regular invoice) is a type of invoice issued by the Tax Department to individuals/business organizations using the direct tax payment method upon delivery. buying, selling and supplying goods and services.
This type of invoice is also considered a retail invoice for stores and individual businesses (not companies). Accordingly, individuals/organizations who choose the direct tax payment method are not allowed to use VAT invoices (red invoices).
Where to buy invoices directly? In fact, many common invoice providers violate the law, and purchasing these invoices can put you in a difficult legal position. Only invoices directly from the Tax Department are considered legal, so buy invoices from official tax authorities because it helps avoid legal risks and maintain reputation in the industry. Complying with the law and using legal invoices also helps ensure sustainable business development and build trust with customers.
Basic content required on a direct invoice form includes:
- Name, symbol, number and invoice duplicate name. For invoices directly ordered to be printed, the name of the organization receiving the invoice must be written;
- Name, address and tax identification number of seller and buyer;
- Name, unit of calculation, unit price, quantity and amount of goods and services (not including VAT);
- Total amount to be paid, signature of buyer - seller and invoice time.
What is a VAT invoice?
Red invoice or Value Added tax invoice (VAT) is a type of document issued by the Ministry of Finance or printed by businesses themselves in case the form has been registered in advance with the tax authority. Tax authorities are currently only responsible for issuing individual invoices and receipts for collecting fees and charges according to law. The management of printing and use of red invoices is supervised by tax authorities.
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Red invoice is a type of document to show the value of goods sold/supplied to the buyer. The red invoice represents the information of both the seller and the buyer issued by the service provider and is the basis for determining the tax amount to be paid.
Basic content required on a VAT invoice form includes:
- Name;
- Address;
- Tax code;
- List of goods and services;
- Date of transaction;
- Total value of goods and services;
- VAT calculation value;
- VAT rate;
- VAT value.
>>See more: What is value-added invoice?
What are the similarities and differences between VAT invoices and direct invoices?
Similarities between VAT invoice and direct invoice
What are the similarities and differences between direct invoices and vat invoices? The similarity between direct invoices and value-added invoices is that they are both recorded as reasonable expenses when calculating corporate income tax if the reasonableness, validity, and legality of the invoice are guaranteed. and have enough accompanying documents.
Differences between VAT invoice and direct invoice
Based on the 2008 Value Added Tax Law and guiding documents, it is possible to distinguish between sales invoices and VAT invoices based on the following criteria:
| CRITERIA | DIRECT SALES INVOICE | VAT INVOICE |
| Subjects of use | For organizations and individuals such as: Organizations and individuals declaring and calculating value added tax using the direct method for the following activities:
Organizations and individuals in the non-tariff zone when selling goods and providing services to the domestic market and when selling goods and providing services between organizations and individuals in the non-tariff zone and exporting goods. goods and providing services abroad. |
For organizations that declare value-added tax using the deduction method for the following activities:
|
| Sample | Sales invoice form issued by the Department of Taxation - reference form No. 7 issued with Circular 78/2021/TT-BTC. | VAT invoice form issued by the Tax Department - reference form No. 6 issued with Circular 78/2021/TT-BTC. |
| Invoice content | There are no tax rates and VAT amounts. |
|
| Invoice declaration |
|
|
| Accounting | The tax portion on the input invoice will be added directly to the original price of the asset | Must separately account input and output VAT and the original price of assets to calculate deductions |
Shipping contact hotline:
Ms Tien: 0909 986 247
Ms Dung: 0939 999 247
Ms Duy: 0902 581 247
Instructions on procedures for purchasing direct sales invoices and VAT invoices
With many years of experience in the field of transporting goods, providing transport - logistics services, presenting invoices to businesses,... Proship Logistics would like to share detailed procedures for purchasing direct invoices and VAT invoices. The exact added value is as follows:
Procedures for purchasing invoices directly
Only invoices issued directly at the Tax Authority are valid, so businesses need to buy invoices directly at the Tax Authority to avoid many unnecessary risks. Individuals and organizations submit documents at the Tax Department of the Tax Department directly managing their business.
According to Article 12 of Circular 39/2014/TT-BTC, documents for first-time direct purchase of invoices include:
- Application for purchase of invoices according to form No. 3.3, Appendix 3 issued with Circular 39/2014 of the Ministry of Finance;
- Commitment form No. CK01/AC according to form No. 3.16, Appendix 3 issued with Circular 39/2014 of the Ministry of Finance;
- Copy of business license;
- Power of attorney from the director;
- Identity card of the buyer;
- Square carpentry mark.
(* Note: The authorized person's information and the information in the purchase application must match).
The number of sales invoices sold to organizations, households and individuals doing business for the first time will not exceed one volume fifty for each type of invoice. From the second time, documents for purchasing direct sales invoices include:
- Application for purchase of invoices;
- Power of attorney from the director;
- Buyer's ID card;
- Purchase invoice book (issued upon first purchase);
- The adjacent pre-purchased invoice book (the almost expired invoice book that the business is using);
- Square carpentry mark.
Procedures for purchasing VAT invoices
Step 1: Prepare documents and records to buy VAT invoices from the tax authority
First, business individuals need to prepare 02 sets of documents including full documents according to Official Dispatch 2025/TCT-TVQT regulating invoice purchase documents from the tax authority:
- Application for purchase of invoice according to the tax authority's form (form is presented below);
- Business license;
- Identity card or citizen identification card of the representative in the invoice purchase request;
- A written commitment that the current production and business address matches the individual's business registration certificate, matches the information on the investment license or business licensing decision of the competent authority. .
- Product and service provision contract or goods purchase and sale document (02 copies including at least 01 original);
- VAT and personal income tax declaration (02 copies);
- Corporate income tax declaration (for businesses and organizations - 03 copies);
- Tax payment receipt (02 photocopies).
* Note: According to Article 6, Clause 2, Circular 156/2013/TT-BTC, other individuals who act on behalf of taxpayers to carry out registration, submit tax declaration dossiers, and receive individual invoices must There is a written authorization according to the Civil Code.
For businesses that have purchased red invoices at the Tax Department, they need to prepare the following documents:
- Business introduction letter;
- Registration form for purchasing VAT invoices at the Tax Authority;
- Square wood;
- Identity card of business representative.
Step 2: Submit documents to the affiliated tax agency
After preparing all the documents to make the application, the business individual needs to send the application to the tax authority to which the individual belongs.
Step 3: Receive registered purchase invoice from the Tax Authority
After the dossier is submitted to the tax authority, business individuals will be directly confirmed by the tax authority and issued VAT invoices for their registered purchases.
Business individuals must check and are responsible for recording or stamping the following information upon receiving invoices: Name, address, tax code printed on copy 2 of each invoice number.
In short, there will be basic similarities and differences between direct invoices and VAT invoices , and of course the procedures for purchasing these two types of invoices are also different. Therefore, users need to clearly understand the above specialized knowledge to easily distinguish between two invoices in buying and selling - exchanging goods.... And when there is a need to use the parcel delivery service. , cheap North-South motorbikes, contact immediately 0909 344 247 for advice and quick direct quote.
Shipping contact hotline:
Ms Tien: 0909 986 247
Ms Dung: 0939 999 247
Ms Duy: 0902 581 247
