The invoice includes:
- Export invoices are used in business activities involving the export of goods and services abroad, and exports to free trade zones; value-added tax invoices; invoices for the domestic sale of goods and services for organizations and individuals declaring value-added tax; other invoices include: stamps, tickets, cards, insurance premium receipts, and air freight receipts; international transportation fee collection documents, and bank service fee collection documents;
- Orders for collecting state budget revenue, payment slips for state budget revenue, tax payment statements, receipts for state budget revenue collection, and recovery documents in state budget revenue management.
The acts of printing, issuing, and trading invoices illegally.
- Illegally printing invoices and documents for collecting state budget revenue includes the act of self-printing invoices or self-generating electronic invoices when not meeting the conditions or when the contents are incorrect or incomplete as prescribed by law; printing fake invoices or generating fake electronic invoices;
- The illegal issuance of invoices and documents for collecting state budget revenue includes the act of preparing an invoice issuance notice with incomplete content; failing to send or post the invoice issuance notice in accordance with regulations;
- Illegal trading of invoices and documents for collecting state budget revenue includes the following acts:
+ Buying and selling invoices that are blank or contain incomplete or inaccurate information as required by regulations;
+ Buying and selling invoices that have been filled out but do not include goods or services;
+ Buying and selling counterfeit invoices, invoices that are not yet valid, invoices that have expired, or invoices from other businesses or service providers to legitimize purchased goods or services, or to issue to customers when selling goods or services;
+ Buying, selling, or using invoices where there is a discrepancy in the value of goods or services between the different copies of the invoice.
What constitutes a large, very large, or exceptionally large invoice?
- A number of invoices ranging from 50 to under 100 is considered large; 100 or more invoices are considered very large or exceptionally large.
- The number of invoices containing content intended to facilitate illegal activities, ranging from 10 to under 30 digits, is considered large; 30 or more digits are considered very large or exceptionally large.
What constitutes significant illicit gain?
Large-scale illicit profit refers to obtaining a profit of 100 million VND or more from the aforementioned act.
What constitutes causing serious consequences?
Serious consequences are defined as cases causing damage to the state budget worth 100 million VND or more.
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