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Question: The time of determining VAT obligations is the time that make electronic invoices or the time when the electronic invoice is fully signed by the buyer – the seller?

Answer:

• In the current regulations on VAT law and the law on electronic invoices, only mention the time of making invoices without mentioning when the electronic invoice is fully signed by the buyer – the seller. Signature of buyer, seller is specified as a content of electronic invoices.
• Time of determination of VAT obligation is the time of making electronic invoices:

+ / For goods: is the time of transfer of ownership or right to use goods for the buyer, regardless of whether or not money has been collected.

• + / For services: is the time of completing the service provision or the time of making service invoices. The determination of the time of invoicing the service provision is referred to Point a, Clause 2, Article 16 of Circular 39/2014 / TT-BTC.

Law references:

According to the provisions of Article 7 of Decree No. 119/2018 / ND-CP on the time of electronic invoicing as follows:

“Article 7. Time of making electronic invoices

1. With seller, the time of electronic invoice for is the time of transfer of ownership or right to use goods to buyers, regardless of whether or not money has been collected.
2. The time of electronic invoicing of service provision is the time of completing the service provision or the time of making service invoices, regardless of whether or not the money has been collected.
3. In case of multiple times delivery or delivery of each item or service stage, each delivery must be invoiced for the volume and value of the assigned goods or services. … “

“Article 8. Time of determination of VAT tax

1. For sale of goods is the time of transfer of ownership or right to use goods to the buyer, regardless of whether or not money has been collected.
2. For service provision, it is the time of completing the service provision or the time of making service invoices, regardless of whether or not the money has been collected.

For telecommunications services, it is the time to complete the data comparison on telecommunications connection service charges according to economic contracts between telecommunications service business establishments, but not later than 2 months since arising telecommunications connection service.

3. For electricity and clean water supply activities, it is the date of recording electricity and water consumption numbers on the clock to be inscribed on the bill of charge.
4. For real estate business, infrastructure construction, house construction for sale, transfer or lease, it is the time of collection according to the project implementation schedule or the cash collection schedule inscribed in the contract. Based on the collected amount, business shall declare output VAT arising in the period.
5. For construction and installation, including shipbuilding, it is the time of pre-acceptance test, handover of works, construction items, completed construction and installation volumes, regardless of whether or not the money has been collected. not yet collected money.

… “

“Article 16. Billing

… a) The criteria: day, month, year for making invoices

Invoice date for selling goods is the time of transfer of ownership or right to use the goods to the buyer, regardless of whether or not money has been collected.

Invoice date for service provision is the date of completion of service provision, regardless of whether or not money has been collected. In case the service provider conducts collection before or during service provision, the date of invoice is the collection date.

The date of billing for activities of supplying electricity for daily life, daily-life water, telecommunications and television services shall be no later than seven (7) days from the date of recording electricity and water consumption index on the clock or the end of the convention period for the provision of telecommunications and television services. The convention period shall serve as a basis for calculating the quantity of goods and services provided, based on the agreement between the telecommunications and television service provider and the purchaser.

Invoice date for construction and installation is the time of acceptance, handover of works, work items, completed construction and installation volumes, regardless of whether or not money has been collected.

In case of multiple times delivery or delivery of each item, service stage, each delivery must be invoiced for the volume, value of goods and services assigned accordingly.

In case of real estate business organizations, infrastructure construction, construction of houses for sale or transfer with money collection according to project implementation schedule or cash collection schedule stated in the contract. The making invoice is the collection date.

In case of selling petrol and oil at retail stores to regular buyers being business organizations and individuals; providing banking services, securities, invoicing dates periodically according to the contract between the two parties together with statements or other documents certified by the two parties, but not later than the last day of the month buy and sell goods or provide services.

Invoice date for the sale of crude oil, natural gas, oil and gas processing and a number of specific cases follow specific guidelines of the Ministry of Finance. ”