If a dissolved enterprise incurs liquidation of assets and needs an invoice to deliver to the buyer, what invoice will be issued?

If a dissolved enterprise liquidates assets and needs an invoice to deliver to the buyer, what invoice will be issued?

In case the dissolved enterprise incurs liquidation of assets and needs an invoice to deliver to the buyer, it is specified at point 1. a Clause 2 Article 13 Decree 123/2020/ND-CP as follows:

Application of electronic invoices when selling goods and providing services

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2. Regulations on issuance and declaration to determine tax obligations when the tax authority issues electronic invoices with the tax authority’s code each time it arises as follows:

a) Type of invoice issued each time it arises

a.1) Issue electronic invoices with the tax authority’s code each time it arises as sales invoices in the following cases:

– Households and individuals Business entities as prescribed in Clause 4, Article 91 of the Law on Tax Administration No. 38/2019/QH14 do not meet the conditions to use electronic invoices with tax authority codes but need to have invoices to deliver to customers;

– Organizations that do not do business but have transactions of selling goods or providing services;

– Enterprises after dissolution or bankruptcy, The tax code has been invalidated and there is a liquidation of assets that requires an invoice to be delivered to the buyer;

Thus, in case a dissolved enterprise incurs asset liquidation activities and needs an invoice to deliver to the buyer, it will be issued an electronic invoice with the tax authority’s code each time it arises as a sales invoice.

If a dissolved enterprise wants to apply for an electronic invoice with the tax authority’s code each time it arises?

Pursuant to point b, clause 2, Article 13 of Decree 123/2020/ND-CP, it is stipulated as follows:

Applying electronic invoices when selling goods and providing services service

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2. Regulations on issuance and declaration to determine tax obligations when tax authorities issue electronic invoices with tax authority codes each time they arise are as follows:

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b) Enterprises, economic organizations, other organizations, business households and individuals that are issued electronic invoices with the tax authority’s code each time they arise send an application for issuance of an electronic invoice with the tax authority’s code according to Form No. 06/DN-PSDT Appendix IA attached to this Decree to the tax authority and access the tax authority’s electronic invoicing system to issue the electric invoice. electronic.

After businesses, organizations, and individuals have fully declared and paid taxes according to the provisions of the law on value-added tax, personal income, corporate income and other taxes and fees (if any), on the same working day, the tax authority issues the tax authority’s code on the electronic invoice issued by the enterprise, organization, and individual.

Enterprises, economic organizations, other organizations, Business households and individuals are solely responsible for the accuracy of the information on electronic invoices each time they arise and are issued codes by tax authorities.

Thus, in case a dissolved enterprise wants to apply for an electronic invoice with the tax authority’s code each time it arises, it must send an application for an electronic invoice to the tax authority and access the tax authority’s electronic invoicing system to create an electronic invoice.

After the enterprise has fully declared and paid taxes according to the provisions of the law on value-added tax, personal income, corporate income and other taxes and fees (if any), the tax authority will issue the tax authority’s code on the electronic invoice issued by the enterprise on the same working day.

Does a dissolved enterprise have to report the status of invoice use to the tax authority?

Report on the status of invoice usage specified in Clause 2, Article 29 of Decree 123/2020/ND-CP as follows:

Report on the status of use of printed invoices purchased from the tax authority and list of invoices used in the period

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In case no invoices are used during the period, the enterprise, economic organization, household, or individual business shall submit a report on invoice usage stating the number of invoices used is zero (= 0), there is no need to send a list of invoices used in the period. In case the previous period has used up all invoices, reported the status of using invoices in the previous period with a balance of zero (0), and during the period no invoices were purchased or invoices were not used, the enterprise, economic organization, household, or individual business does not have to report the status of invoice usage.

2. Enterprises, economic organizations, households and individuals selling goods and services are responsible for submitting a report on the use of invoices and a list of invoices used during the period of division, separation, merger, dissolution, bankruptcy, or ownership conversion; transfer, sell, contract, lease state-owned enterprises along with the deadline for submitting tax finalization documents.

3. In case an enterprise, economic organization, business household or individual moves its business location to an area other than the one directly managed by the tax agency, it must submit a report on the use of invoices and a list of invoices used during the period to the tax agency of the place of relocation.

Thus, according to regulations, enterprises are responsible for submitting a report on the use of invoices and a list of invoices used during the period to the tax authority upon dissolution.