According to a representative of the Tax Department, business households need documents to prove the origin of goods including sales contracts, commercial invoices, bills of lading, import tax payment documents...
In case of inability or not being allowed to import goods according to regulations, business households and companies can make an import entrustment contract through a logistics unit. They will carry out import procedures and issue input invoices on behalf of the entrusting enterprise.
How to declare tax when buying and selling hand-carried goods?
Tax authorities recommend that business households and individuals should store invoices and documents of purchased goods and services to provide to management agencies when requested. This is to prove and ensure the origin and quality of goods.
Similar to hand-carried goods, many businesses do not have invoices when purchasing agricultural products directly from farmers to sell. In this case, the Tax Department said that businesses can keep purchase and payment documents to ensure proof of the origin of the goods. More specifically, they need to use a purchase list with documents such as payment vouchers, warehouse receipts or handover minutes.
The list with documents only applies to the import of goods by business individuals who are not required to have invoices, such as farmers. If the selling unit is a company, individual or business household that declares, they are required to issue a sales invoice according to regulations.
Source: https://vtcnews.vn/mua-ban-hang-xach-tay-ke-khai-thue-the-nao-ar949603.html
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