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INVOICE ISSUANCE POLICY – ARES SPORT

Thank you for visiting aressport.vn, operated by ARES Production – Trading – Service Co., Ltd.. Please read the invoice issuance policy below to understand our invoicing process.

1. INVOICE ISSUANCE PROCESS

Step 1: Invoice Creation

• Timing of Invoice Issuance:

  The invoice is issued at the time of transferring ownership or usage rights of the goods to the customer, regardless of whether payment has been made, in accordance with Article 9 of Decree 123/2020/ND-CP.

• Invoice Details:

  All invoices must contain complete and accurate information, including:

  • Seller’s and buyer’s name, address, and tax identification number (TIN).
  • Detailed product description: product name, quantity, unit price, and total amount.
  • VAT rate and VAT amount (if applicable).
  • Total payment amount.

Step 2: Sending the Invoice to the Customer

• Electronic Invoice: Sent via email or other online channels, ensuring it contains a valid digital signature and complies with the required format.
• Paper Invoice: If necessary, the invoice can be printed and sent directly to the customer. It must include the company’s official signature and stamp.

Step 3: Invoice Storage

• Electronic Invoices: Stored securely in the company’s accounting software, ensuring data protection and easy retrieval.
• Paper Invoices: Kept in accordance with accounting document retention regulations, ensuring integrity and accessibility for future reference.

2. INVOICE ADJUSTMENT PROCESS

During business operations, if any errors are found in an issued invoice, the following correction steps must be taken:

Step 1: Identify the Type of Error

• Content Errors: Incorrect product name, quantity, unit price, VAT rate, VAT amount, or total payment.
• Customer Information Errors: Incorrect buyer’s name, address, or tax identification number.

Step 2: Agreement with the Customer

Contact the customer to inform them of the error and agree on the correction method. This must be documented in writing (via email or official letter) and approved by both parties.

Step 3: Issuing an Adjustment Invoice

• Adjustment Invoice Content: Clearly specify the correction details (increase/decrease in quantity, unit price, VAT rate, tax amount, etc.) compared to the original invoice.
• The adjustment invoice must include:
  • The invoice number and date of the original invoice being adjusted.
  • The reason for the adjustment.
• Note: The adjustment invoice cannot record negative values. Instead, reductions must be made by adjusting the corresponding quantity or value.

Step 4: Sending the Adjustment Invoice to the Customer & Tax Authorities

• To the Customer: Once the adjustment invoice is issued, send it to the customer through the agreed method (email, postal mail, etc.).
• To the Tax Authority: As required by Decree 123/2020/ND-CP, if an electronic invoice contains errors, the seller must submit a Notice of Electronic Invoice Errors (Form No. 04/SS-HDDT) to the relevant tax authority.

Step 5: Tax Declaration

• Supplementary Tax Declaration: Based on the adjustment invoice, update the tax declaration for the period in which the adjustment invoice was issued. Ensure accurate and timely tax reporting.

GENERAL NOTES:

• Correction Deadline: Invoice corrections must be completed within 15 days from the date the error is discovered.
• Document Retention: All documents and invoices related to adjustments must be properly stored and organized to facilitate audits and reconciliations in the future.

For any questions regarding the invoice issuance or adjustment process, please contact ARES SPORT’s accounting department for further assistance.