Tìm hiểu hệ thống hóa đơn đủ điều kiện của Nhật Bản (インボイス制度)

He thong hoa don du dieu kien la gi?

He thong hoa don du dieu kien (適格請求書等保存方式), thuong duoc goi la インボイス制度 (invoice seido), la khung phap ly cua Nhat Ban ve viec lap hoa don thue tieu dung (消費税). Duoc ap dung tu thang 10 nam 2023, he thong nay da thay doi cach cac doanh nghiep xu ly khau tru thue tieu dung va ho so lien quan.

Theo he thong nay, cac doanh nghiep chi co the yeu cau khau tru thue tieu dung (仕入税額控除) doi voi cac khoan mua hang khi nhan duoc hoa don du dieu kien tu nguoi ban da dang ky. Dieu nay co nghia la cac freelancer va doanh nghiep can hieu ro cac quy dinh de tuan thu va duy tri moi quan he tot voi khach hang.

Ban Co Can Dang Ky Khong?

Viec dang ky la tu nguyen, nhung quyet dinh nay co nhung he qua tai chinh thuc te:

Ban Nen Dang Ky Neu:

Doanh thu hang nam cua ban vuot qua 10 trieu yen (ban da la doanh nghiep chiu thue)

Khach hang cua ban la cac doanh nghiep can yeu cau khau tru thue tieu dung

Ban muon duy tri kha nang canh tranh, vi mot so khach hang thich lam viec voi nguoi ban da dang ky

Ban phat hanh hoa don co bao gom thue tieu dung

Ban Co The Khong Can Dang Ky Neu:

Doanh thu hang nam cua ban duoi 10 trieu yen va ban chu yeu ban cho nguoi tieu dung ca nhan

Khach hang cua ban la cac doanh nghiep duoc mien thue

Ban san sang chap nhan cac cuoc dam phan giam gia tiem nang

Cach Dang Ky So T

Quy trinh dang ky bao gom cac buoc sau:

Nop don dang ky (適格請求書発行事業者の登録申請書) tai co quan thue dia phuong hoac qua e-Tax

Nhan so T cua ban: Day la so gom 13 chu so voi tien to "T" (vi du: T1234567890123). Doi voi doanh nghiep, so nay dua tren ma so doanh nghiep. Doi voi ca nhan, day la so moi duoc cap

Dang ky cua ban duoc cong bo tren so dang ky cong khai cua Co quan Thue Quoc gia, noi bat ky ai cung co the xac minh trang thai cua ban

Qua trinh xu ly thuong mat tu 2 den 4 tuan. Sau khi dang ky, so T cua ban van co hieu luc cho den khi ban yeu cau huy bo.

Hoa Don Du Dieu Kien Phai Bao Gom Nhung Gi?

Mot hoa don du dieu kien hop le phai chua tat ca cac yeu to sau:

Ten nguoi ban va so T (適格請求書発行事業者の氏名・登録番号)

Ngay giao dich (取引年月日)

Mo ta hang hoa hoac dich vu (取引内容)

So tien tach theo thue suat: cac khoan muc voi thue suat tieu chuan 10% va thue suat uu dai 8% duoc liet ke rieng

So tien thue tieu dung cho tung loai thue suat

Ten nguoi mua (書類の交付を受ける事業者の氏名)

Thieu bat ky yeu to nao trong so nay co nghia la hoa don khong du dieu kien, va khach hang cua ban khong the su dung no de yeu cau khau tru thue.

Tac Dong Doi Voi Freelancer

He thong hoa don co nhung anh huong dang ke doi voi cac freelancer tai Nhat Ban:

Neu Ban Dang Ky

Ban phai tinh va nop thue tieu dung (10%) tren cac dich vu cua minh

Ban can nop to khai thue tieu dung (thuong la hang nam)

Ban co the phat hanh hoa don du dieu kien ma khach hang co the su dung de khau tru thue

Ban co the yeu cau khau tru thue dau vao doi voi cac khoan mua hang kinh doanh cua minh

Neu Ban Khong Dang Ky

Ban khong the phat hanh hoa don du dieu kien

Khach hang cua ban khong the yeu cau khau tru thue doi voi cac khoan thanh toan cho ban

Mot so khach hang co the yeu cau giam gia tuong duong voi so tien thue

Ban van la doanh nghiep mien thue (免税事業者) neu doanh thu cua ban duoi 10 trieu yen

Cac Bien Phap Chuyen Tiep

Chinh phu da dua ra giai doan chuyen tiep de giam nhe tac dong:

Thang 10/2023 den thang 9/2026: Nguoi mua co the yeu cau 80% khau tru thue tieu dung ngay ca khi khong co hoa don du dieu kien

Thang 10/2026 den thang 9/2029: Ty le nay giam xuong 50%

Sau thang 10/2029: Khong co khau tru neu khong co hoa don du dieu kien

Ngoai ra con co bien phap dac biet 2 nam (2割特例) danh cho cac doanh nghiep nho moi dang ky, cho phep ho chi nop 20% thue tieu dung thu duoc thay vi tinh toan chinh xac chenh lech giua thue thu va thue da nop.

Thiet Lap Hoa Don Cua Ban

Khi tao hoa don tuan thu he thong, hay dam bao:

Hien thi so T cua ban mot cach noi bat tren moi hoa don

Tach cac khoan muc theo thue suat (10% va 8%)

Hien thi so tien thue tieu dung duoc tinh cho tung thue suat

Bao gom tat ca sau yeu to bat buoc da liet ke o tren

Luu giu ban sao cua tat ca cac hoa don da phat hanh trong 7 nam

Module lap hoa don cua JapanRita duoc xay dung de tu dong xu ly tat ca cac yeu cau nay. No tao ra cac hoa don hop le voi cac phep tinh thue chinh xac, hien thi so T va ho tro ca hai thue suat 10% va 8%. Ban cung co the theo doi thue khau tru tai nguon (源泉徴収) va xuat hoa don duoi dang PDF.

Cac Cau Hoi Thuong Gap

Toi co the dang ky giua nam khong? Co, viec dang ky co the thuc hien bat ky luc nao. So T cua ban co hieu luc tu ngay dang ky.

Con hoa don cho cac giao dich nho thi sao? Cac giao dich duoi 10.000 yen tu mot so doanh nghiep nhat dinh (may ban hang tu dong, giao thong cong cong) duoc mien yeu cau hoa don du dieu kien trong giai doan chuyen tiep.

Toi co can cap nhat cac hop dong hien co khong? Mac du khong bat buoc ve mat phap ly, nhung viec thong bao cho khach hang ve trang thai dang ky va so T cua ban de ho cap nhat ho so la mot thuc hanh tot.

Hieu he thong hoa don du dieu kien la dieu can thiet doi voi bat ky ai kinh doanh tai Nhat Ban. Du ban chon dang ky hay khong, hay dam bao ban hieu ro nhung he qua doi voi tinh huong cu the cua minh.

Cau Hoi Thuong Gap (FAQ)

Viec dang ky he thong hoa don co bat buoc khong?

Khong, viec dang ky la tu nguyen. Tuy nhien, neu ban khong dang ky, khach hang cua ban khong the yeu cau khau tru thue tieu dung doi voi cac khoan thanh toan cho ban, dieu nay co the anh huong den moi quan he kinh doanh cua ban.

Dieu gi xay ra neu hoa don cua toi thieu cac truong bat buoc?

Neu hoa don cua ban thieu bat ky yeu to bat buoc nao trong so sau yeu to, no khong du dieu kien la hoa don hop le theo he thong. Khach hang cua ban se khong the su dung no de yeu cau khau tru thue tieu dung.

Toi co the huy dang ky sau khi da dang ky khong?

Co, ban co the huy dang ky bang cach gui yeu cau huy bo den co quan thue dia phuong. Tuy nhien, viec huy bo co hieu luc tu dau ky tai chinh tiep theo, khong phai ngay lap tuc.

Bien phap dac biet 2 nam (2割特例) hoat dong nhu the nao?

Cac doanh nghiep nho moi dang ky co the chi nop 20% thue tieu dung thu duoc, thay vi tinh toan chinh xac chenh lech giua thue thu va thue da nop. Dieu nay don gian hoa dang ke quy trinh trong hai nam dau tien.