A set of documents to prove that the transaction is real to avoid invoice risks
One of the manifestations of the Government's efforts and determination to strengthen tax administration and limit tax fraud in recent years is the tightening of control over invoices and input documents of enterprises. This work marks an important step towards ensuring a transparent business environment and enhancing corporate awareness and accountability.
One of the first important tasks, businesses need to ensure that the set of documents proving that the transactions are REAL, have a logical basis, are relevant and necessary for their field. work.
So, what does a basic set of documents, guaranteed to be qualified to prove the transactions are real, include? The following article will help you decipher these problems.
1. What is a set of accounting vouchers?
Accounting vouchers are important evidence reflecting the expenses and financial operations of each enterprise. Because the vouchers are reasonable, the accountant can account and prove the transaction is real so that the business can deduct tax.
Research: What is a legal, reasonable and valid invoice and voucher?
Here are suggestions for a complete set of accounting documents for some common and specific transactions:
2. Accounting vouchers of the purchase of raw materials and goods
When purchasing domestic goods and materials, accounting documents will include:
- Economic contract (Contract for purchase and sale of goods) between two parties; Order slip;
- Good delivery receipt;
- Receipt;
- Input VAT invoices;
- Payment slip: for invoices with a total payment price of less than VND 20 million/ Payment order or non-cash payment documents: for invoices with a total payment price of VND 20 million or more;
- Other relevant records, if any.
In addition, the accompanying documents may include:
- Delivery note of the seller;
- Liquidation records.
When an enterprise imports goods and materials, the set of documents will include:
- Commercial contract (Contract), contract to sell goods, process goods, provide services;
- Import customs declaration and appendices. This is the document that declares the import and export goods to the customs office so that the goods are eligible for export or import into a country;
- Payment documents via bank: Debit note;
- Commercial invoice. This is a document issued by the exporter to notify the buyer to collect payment for the goods sold according to the terms agreed in the contract;
- Proof of tax payment at the import stage;
- Goods and supplies warehouse receipts;
- Service invoices related to import activities such as insurance, international transportation, domestic transportation, inspection, lifting, document fees, warehousing;
- For each import operation, a full set of separate tracking documents is collected.
3. Full accounting vouchers of the sale of goods and services
For domestically supplied goods and services, enterprises should have:
- Sales contract, service provision, order form,...;
- Sales receipt. If the enterprise sells goods through agents, it will use the delivery note to send it to the agent;
- Minutes of signing to confirm delivery of goods;
- VAT invoice (applicable to enterprises paying VAT by the credit method) / Sales invoice (applicable to enterprises paying VAT by the direct method or trading in items that are not subject to VAT) VAT);
- Liquidation;
- Sales report;
- List of retail sale of goods and services;
- Payment table for agent goods (consignment). These reports also depend on the requirements and processes of each company, which will vary;
- Counter card;
- Payment slip;
- Daily receipt and payment statement;
- Minutes of surplus and shortage of goods, Minutes of sales discount, Minutes of returned goods... and other types of minutes according to the specific requirements of each unit;
- Receipt slip, Yes notice;
- Other relevant documents depending on the field and process of the business.
For goods and services to be exported abroad, enterprises need to have:
- Contracts for the sale of goods, processing of goods, and provision of services. This contract is the legal basis between the buyer and the seller, together with buyer & seller information, goods information, delivery conditions, payment and other terms attached;
- Customs declaration. With overseas sales, this is an important and quite complicated procedure;
- Proof of tax payment at the import stage;
- Commercial invoice;
- Proof of payment via bank;
- Other documents depending on the professional requirements of each business.
4. Set of fixed asset accounting records
The fixed asset accounting records will include the documents specified in each case as follows:
- Decision to purchase property;
- Property purchase contract;
- Minutes of property delivery;
- Invoice for purchase of fixed assets;
- Attach asset tags to newly purchased properties;
- Liquidation;
- Payment vouchers.
In case of basic construction, additional:
- Dossier for settlement of works (if it is construction);
- Minutes of acceptance and handover of works.
- Decide on liquidation or destruction of assets;
- Property liquidation contract;
- Property transfer report;
- VAT invoice of the property liquidation;
- Liquidation;
- Payment vouchers.
- Register for depreciation of fixed assets;
- Fixed asset amortization table.
5. Full documents of salary and wage expenses
- Policies and regulations on salary and bonus;
- Salary scale built by enterprises themselves;
- Collective labor agreement;
- Labor contract;
- Decision to increase salary (in case of salary increase);
- Monthly timesheet;
- Table pay wages;
- Salary payment slip, or bank voucher if payment via bank;
- Personal income tax identification number (list of employees registered for PIT, attached documents);
- Photo ID card.
Commitment form 23/BCK-TNCN if 10% of income is not deducted before paying salary.
- Allocate contract;
- Personal profile information of the contracting party;
- Delivery records;
- Test records.
6. Payment voucher for business trip
Payment for business trips is shown in the following documents:
- The decision to send on a business trip: Specifying information about the employee being sent, content, time, and means;
- A travel document certified by the business sending on a business trip (date of departure, date of return), confirmation of the place to be sent to work (date of arrival, date of departure) or confirmation of the guest house where he/she is staying;
- Documents and invoices during travel: such as airline tickets, train tickets, accommodation bills, taxi bills, etc.
- Payment vouchers in accordance with financial regulations and tax laws.
7. Proof of allowances for employees
For allowances for employees such as allowances for travel, telephone, clothing, lunch and dinner allowances, etc., the enterprise needs to have the following documents:
- Allowances must be specified in the following documents:
- Labor contract;
- Collective labor agreement;
- Regulation;
- Proof of payment for employees.
8. Set of accounting vouchers related to welfare expenses such as filial piety, wedding, birthday, vacation
- Economic contracts, liquidation of contracts if hiring organizations to provide services;
- List of employees who are allowed to go on vacation;
- The Director's decision about going on vacation, the decision to approve the funding;
- Invoices for room, full meals, if any, if they are service providers for the company, they must be shown in writing;
- Payment vouchers;
- Regulations in the company's financial regulations or labor agreements;
- Requests for payment from the trade ｕｎｉｏｎ, human resources department or employee representative in the company;
- Payment vouchers;
- Photocopies of certificates such as marriage certificates, death notices, etc. documents relating to such expenses.
9. Documents of transaction expenses with individuals or business establishments with a turnover of less than VND 100 million
- These expenses such as house and car rental expenses of business individuals with a turnover of less than VND 100 million;
- Expenses for purchasing utensils, products, goods and services directly sold by the producer.
The set of documents for these expenses includes:
- List of 01/TNDN promulgated together with Circular 78/2014/TT¬BTC Contracts of sale and rent of houses;
- Proof of payment to the seller.
10. Accounting vouchers for airfare costs
In case an enterprise buys air tickets from an agent or ticket counter, the following documents are required:
- Ticket purchase invoice;
- Air tickets;
- Payment vouchers (If the payment value is from 20 million, the form of transfer must be used).
In case an enterprise buys tickets through an e-commerce website, it must have:
- Electronic air ticket;
- Boarding pass (If the boarding pass cannot be recovered, you need: E-ticket, Decision to send on a business trip);
- Non-cash payment voucher.
In case an individual is sent on a business trip to buy tickets by himself
Individuals who are sent on a business trip to buy tickets by themselves, make payment by credit or debit card in their personal name, and then pay back to the business, need to have the following types of documents:
- Air tickets;
- Boarding pass;
- Documents related to the dispatch of employees to work far away, certified by the enterprise;
- Regulations of the enterprise allow individual employees to travel on business trips to be paid by personal cards;
- Set of business payment vouchers for individual ticket purchasers;
- Set of non-cash payment vouchers of individuals.
11. Sufficient accounting vouchers for capital contribution with assets
- Minutes of capital contribution for production and business;
- Minutes of asset valuation of the Council for the delivery and receipt of capital contributed by the contributing parties;
- Minutes of property delivery;A set of documents on the origin of assets;
- Change the owner of the property (if any);
- Other relevant documents.
- Minutes of capital contribution certification;
- Minutes of property delivery;
- Minutes of asset valuation of the Members' Council or the Board of Directors;
- Change the owner of the property (if any);
- Other relevant documents.
As the state increasingly strengthens its efforts to combat tax fraud and strengthens control of invoices and input documents, business leaders need to change their management thinking, pay attention to and control more closely financial, accounting and tax management of the enterprise to minimize unnecessary risks related to this field. In addition, the correct application of legal regulations not only ensures compliance but also contributes to the overall integrity and sustainability of the Vietnamese business ecosystem.
