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Accordingly, the Ministry of Finance shall base on the provisions of Point a, Clause 6, Article 10 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on the contents of invoices, instructed:
Particular types of goods and services such as electricity, water, telecommunication services, information technology services, television services, postal and courier services, banking, securities and insurance are sold in certain periods, on the invoice must specify the period of supply goods and services. For periodical export services, a list shall be used to list the goods and services sold with the invoice, and shall ensure:

FCT obligations: In Clause 4, Article 2 of Circular 103/2014/TT-BTC dated August 6, 2014 of the Ministry of Finance stipulates:
“Article 2. Entities not regulated by this Circular

In case the Company (declaring VAT payment by tax credit method) is an enterprise which is enjoying corporate income tax incentives due to meeting conditions of the locality, incurring costs related to the destruction of unused materials due to changes in production strategies, the Company shall carry out as follows:

In case the Company prepares VAT refund documents for export goods, meet the conditions, procedures and documents stated in Article 19 of Circular No. 219/2013/TT-BTC and Clause 2 of Article 28 of Circular No. 80/2021/TT-BTC of the Ministry of Finance.

From July 1, 2022, electronic invoices shall be applied according to Decree No. 123/2020/ND-CP, electronic sales invoices are invoices for organizations and individuals in the non-tariff zone, organizations and individuals declare and calculate value added tax using the direct method used for activities, including exporting goods and services abroad.

Accordingly, the process of managing registration information using electronic invoices generated from cash registers is detailed as follows:

Step 01: within 15 minutes of receiving the Form 01/DKTD-HDDT (appendix enclosed with this Decision), the electronic portal automatically collates the information on this declaration. Based on the comparison results, the electronic portal automatically generates a notice of receiving/ not receiving declarations/ changing information on using e-invoice (Form No. 01/TB-TNĐT), signing and sending to the tax payer according to the registered email address of the tax payer and through the transmitting and receiving organization.

Pursuant to the provisions of Point b, Clause 4, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government:

“Taxpayers who make additional declarations leading to an increase in the amount of tax payable or a decrease in the amount of tax already reimbursed by the state budget must pay fully the increased amount of tax payable or the amount of tax already reimbursed in excess and late payment to the state budget (if any).

In case the Company (being a EPE) carrying out processing of goods, repairing molds for domestic enterprises,:

In case the Company purchases services of Meta Platforms Ireland Limited (foreign supplier) which has carried out tax registration, tax declaration, tax payment in Vietnam (tax code: 9000000327), it is not required to declare, deduct and pay tax on behalf of Meta Platforms Ireland Limited in accordance with the provisions of Circular No. 103/2014/TT-BTC.