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24 September, 2019

Is it valid to issue invoices on a holiday?

Many people default to Sundays or public holidays as a day off. So, can the holidays be invoiced, is the invoice on the holiday valid? Let’s find out with Asiasoft.

According to the provisions of Circular 39/2014/TT-BTC

  • Regardless of the time of invoice
  • Invoice is a document made by a seller, recording information about selling goods or providing services in accordance with law. Invoices include two types: Value-added invoices and sales invoices.

The criterion “Date May” is one of the mandatory criteria on the invoice. According to Point a, Clause 2, Article 16 Circular 39/2014/TT-BTC the method of setting up the criterion “Date of May” of an invoice is as follows:

– The invoice date for the sale of goods is the time when the ownership or the right to use the goods is transferred to the buyer, regardless of whether the money has been collected or not.

– Invoice date for service provision is the date of completion of service provision, regardless of whether money has been collected or not. In case a service-providing organization collects money before or during service provision, the invoice date is the date of payment.

– The date of invoice for domestic electricity, domestic water, telecommunications services, television services shall be made no later than 07 consecutive days from the date of recording the electricity and water consumption figures on clock or the end of the conventional period for the provision of telecommunications and television services. The convention period as a basis for calculating the quantity of goods and services provided is based on the agreement between the telecommunications and television service provider and the buyer.

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

+ In case of multiple delivery or handover of each service item or stage, each delivery or handover must issue an invoice for the volume and value of the delivered goods and services respectively.

+ In case the organization trading in real estate, building infrastructure, building houses for sale or transfer, collects money according to the project implementation schedule or the payment schedule stated in the contract, the date of establishment of the contract. invoice is the date of collection.

– In case of selling petrol and oil at retail stores to regular buyers who are business organizations and individuals; providing banking and securities services, the invoice date shall be made periodically according to the contract between the two parties together with a statement or other document certified by both parties, but no later than the last day of the month in which the transaction occurs. buying and selling of goods or providing services.

Thus, the law does not prohibit businesses and other business establishments from issuing invoices on holidays and holidays. This is also an understandable case, because many production and business activities do not distinguish between holidays and public holidays; Even those days have to issue more invoices such as: Restaurants, hotels, petroleum business activities …

Nguồn: Sưu tầm

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