REGULATIONS ON DOCUMENTS

When circulating goods on the market, businesses need to learn and firmly grasp the regulations on invoices and documents. Therefore, in the following article, SS Logistics will update in the most detail the regulations on invoices and documents for circulating goods. on the market for your reference.

For imported goods circulating in the domestic market

Below are some regulations and deadlines for presenting invoices and goods documents on the domestic market that your business should not ignore.

Regulations on invoices and documents accompanying goods

• For imported goods at production and business establishments that do not import and transport directly: Invoices and documents will follow the regulations of Decree No. 51/2020/ND-CP.
• For the transfer of imported goods to dependent accounting establishments, the warehouse receipt and internal transportation invoice will be according to the Transfer Order.
• For goods that are completely processed and imported on the spot. Copy of import customs declaration will be specified in Points a and b, Article 5, Circular 64/2015.
• For establishments producing and processing exported goods, transporting semi-finished products, materials, and raw materials for processing. The processing contract will be accompanied by an internal transportation delivery note and dispatch order.
• For goods imported from agencies with confiscated sales powers. The invoice will be prepared by the agency with authority to sell the confiscated goods. 

Deadline for presenting invoices and documents

The time limit for your business to issue invoices and shipping documents will be calculated at the time the agency conducts inspection. The legal basis is based on Clause 1, Article 3. 

For goods of Vietnamese origin

Goods of Vietnamese origin will have 2 specific regulations on the following invoice and document regimes.

Regulations on invoices and documents accompanying goods

• For transportation of goods from seller to buyer: Original value-added invoice and legal basis in Clause 7, Article 3 of Circular No. 26/2015/TT-BTC.
• For transportation of goods used for advertising, promotions and sample goods: Original value-added invoice and legal basis in Clause 7, Article 3 of Circular No. 26/2015/TT-BTC.
• For transportation of goods for donation, donation, exchange, employee salary replacement and internal use: Original value-added invoice and legal basis, Clause 7, Article 3 of Circular No. 26 /2015/TT-BTC.
• For the transfer of goods at dependent accounting establishments such as: Stores and branches in localities: Warehouse release note cum internal goods transportation comes with the transfer order. Legal basis at point b, clause 2.6, appendix 4, Circular 64/2013/TT-BTC dated May 15, 2013.

Regulations on valid invoices and documents

• Goods exported for sale, exchange or delivery to agents require a sales invoice. Or businesses need to issue invoices and delivery notes to customers.
• Goods from fixed trading establishments for mobile sale require a dispatch order. Check out the internal transport receipt and hand it over to the person in the transport unit for sale.
• The business unit exporting raw materials for processing needs to have a delivery note clearly stating the export address for processing and attached to the contract.
• Goods are moved internally from one warehouse area to another, between dependent accounting units at the same business establishment. All must have an internal mobilization order and a shipping receipt.
• Goods returned to the seller because they do not comply with specifications or quality require a return dispatch from the production facility stating a clear reason.
• For consumer goods with a value lower than the prescribed level, businesses must issue invoices. If the buyer does not request it, the selling unit must prepare a sales list under the guidance of the Tax authority.
• Some products for which the seller does not have to issue a sales invoice include: Forestry, agriculture, and unprocessed aquatic products for direct sale by farmers who directly produce/exploit.
• The business unit and receiving goods need to be responsible for requesting the delivery side to issue valid invoices and documents

Above are some regulations on invoices and documents for goods circulating in the market for your business\'s reference. If you have any questions about the above topic, please contact SS Logistics immediately to receive timely advice and support from experts