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THE CODE OF GOODS ON THE SALE INVOICE DIFFERENT WITH THE CODE ON THE SOFTWARE?

If the company sells the product specifying the goods code for management, the invoice must include both the goods code and the goods name. If the case the code on the software is different with the goods code on the sales invoice, then the business should write both codes into the invoice. Use the slash “/” to separate the two codes.

At Point c, Clause 2, Article 16 of the Finance Ministry’s Circular No. 39/2014 / TT-BTC of March 31, 2014:

c) Item “Số thứ tự, tên hàng hóa, dịch vụ, Dơn vị tính, số lượng, Dơn giá, thành tiền” (Number, name of goods/services, unit, quantity, unit price, amount payable”: enumerate the goods/services sold in order; cross out the blank (if any). It is not required to cross out blank space on self-printed invoices or ordered invoice issued by computers.

If goods/services are encoded by the seller, the invoice must specify both the codes and names of goods.

If the right to ownership or the right to enjoyment of goods must be registered, the invoice must specify the identification numbers, symbols of such goods that are required by law when goods are registered. Example: chassis numbers, engine numbers of motor vehicles; address, class, length, width, number of stories of a house, etc.

Invoices for special goods such as electricity, water, telephone service, oil and gas, insurance, etc. that are sold periodically must specify the goods/service provision period.

Please refer to official letter No .: 9729 / CT-TTHT of Hanoi Taxation Department dated 14 March 2018:

In the case of the same kind of goods, when the company makes the export procedures, it shall declare on the customs declaration: “Plastic roller frame for printer FP-3908” and buyer (Sumirubber Vietnam Co., Ltd) The customs declaration on the customs declaration: “Plastic rolls for FP-3908VX (D00DK0001)”, the company can write the goods on the bill: “Plastic rollers for printing machines FP-3908VX (D00DK0001) / FP-3908 “for use in tax filing. The company is responsible for the accuracy of the goods when sold and recorded on the invoice.