Hóa đơn điện tử là gì? Ứng dụng của hóa đơn điện tử trong doanh nghiệp

HaTT

Thanh Niên Xóm
Hóa đơn điện tử là gì? Ứng dụng của hóa đơn điện tử trong doanh nghiệp

Hóa đơn điện tử ra đời là một giải pháp tối ưu trợ giúp đắc lực cho các cơ quan, doanh nghiệp. Ở Việt Nam, trong những năm gần đây hóa đơn điện tử đã được nhiều doanh nghiệp lựa chọn sử dụng. Cùng tìm hiểu bài viết dưới đây để hiểu hóa đơn điện tử là gì? Ứng dụng hóa đơn điện tử trong doanh nghiệp.
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1. Hóa đơn điện tử là gì?

Theo khoản 1 Điều 3 trong Thông tư số 32/2011/TT-BTC ngày 14/03/2011 của Bộ Tài Chính thì:

Hóa đơn điện tử là tập hợp thông điệp dữ liệu về bán hàng hoá, cung ứng dịch vụ được tạo, lập, gửi, nhận, lưu trữ quản lý bằng phương tiện điện tử

Hóa đơn điện tử được khởi tạo, lập, xử lý trên hệ thống máy tính của tổ chức đã được cấp mã số thuế khi bán hàng hóa, dịch vụ và được lưu trữ trên máy tính của các bên theo quy định của pháp luật về giao dịch điện tử.

Hóa đơn điện tử gồm các loại: hóa đơn xuất khẩu, hóa đơn giá trị gia tăng, hóa đơn bán hàng, hóa đơn khác gồm: tcm, vé, thẻ, phiếu thu tiền bảo hiểm,…; phiếu thu tiền cước vận chuyển hàng không, chứng từ thu cước phí vận tài quốc tế, chứng từ thu phí dịch vụ ngân hàng…, hình thức và nội dung được lập theo thông lệ quốc lế và các quy định của pháp luật có liên quan

Hóa đơn điện tử đảm bảo nguyên tắc: xác định được số hóa đơn theo nguyên tắc liên tục và trình tự thời gian, mỗi số hóa đơn đảm bảo chỉ được lập và sử dịnh một lần duy nhất.

2. Giá trị pháp lý của hóa đơn điện tử

Những điều kiện cần thiết để hóa đơn điện tử có giá trị pháp lý là:

- Có sự đảm bảo đủ tin cậy về tính toàn vẹn của thông tin chứa trong hóa đơn điện tử từ khi thông tin được tạo ra ở dạng cuối cùng là hóa đơn điện tử.

- Tiêu chí đánh giá tính toàn vẹn là thông tin còn đầy đủ và chưa bị thay đổi, ngoài những thay đổi về hình thức phát sinh trong quá trình trao đổi, lưu trữ hoặc hiển thị hóa đơn điện tử: Thông tin chứa trong hóa đơn điện tử có thể truy cập, sử dụng được dưới dạng hoàn chỉnh khi cần thiết.

3. Nội dung của hóa đơn điện tử

Theo khoản 1 Điều 3 Thông tư 68/2019/TT-BTC nội dung của hóa đơn điện tử gồm:

- Tên hóa đơn, ký hiệu hóa đơn, ký hiệu mẫu số hóa đơn, số hóa đơn;

- Tên, địa chỉ, mã số thuế của người bán;

- Tên, địa chỉ, mã số thuế của người mua (nếu người mua có mã số thuế);

- Tên, đơn vị tính, số lượng, đơn giá hàng hóa, dịch vụ; thành tiền chưa có thuế giá trị gia tăng, thuế suất thuế giá trị gia tăng, tổng số tiền thuế giá trị gia tăng theo từng loại thuế suất, tổng cộng tiền thuế giá trị gia tăng, tổng tiền thanh toán đã có thuế giá trị gia tăng;

- Chữ ký số, chữ ký điện tử của người bán và người mua;

- Thời điểm lập hóa đơn điện tử;

- Mã của cơ quan thuế đối với hóa đơn điện tử có mã của cơ quan thuế;

- Phí, lệ phí thuộc ngân sách nhà nước, chiết khấu thương mại, khuyến mại nếu có
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Xem thêm >> Điều kiện để có thể sử dụng hóa đơn điện tử mà doanh nghiệp phải nắm rõ
4. Ứng dụng hóa đơn điện tử trong doanh nghiệp

Hóa đơn điện tử được ứng dụng trong tất cả các ngành nghề, lĩnh vực kinh doanh giúp doanh nghiệp:

- Hỗ trợ thực hiện đầy đủ nghiệp vụ hoá đơn cho kế toán
Hóa đơn điện tử cung cấp đầy đủ nghiệp vụ về hoá đơn điện tử, hoá đơn bán hàng, phiếu xuất kho, phiếu thu, phiếu vận chuyển…cho đơn vị sử dụng. Kế toán viên chỉ bằng những thao tác đơn giản cũng có thể tự mình hoàn thiện hồ sơ thông báo phát hành hoá đơn, tổng hợp doanh thu hàng hoá hay nộp báo cáo tình hình sử dụng hoá đơn cho cơ quan thuế.

- Tích hợp cùng các giải pháp giúp quản lý doanh nghiệp
Phần mềm hóa đơn điện tử được hỗ trợ tích hợp dữ liệu với các hệ thống phần mềm quản lý doanh nghiệp (CRM, ERP...), phần mềm kế toán (3A Soft, Misa, Fast, Excel...), quản lý bán hàng...giúp đồng bộ hoá hệ thống dữ liệu cho người dùng và người quản lý.

- Tra cứu, tổng hợp, báo cáo hóa đơn
Thuận tiện cho việc hạch toán kế toán; đối chiếu dữ liệu; quản trị kinh doanh, báo cáo đầy đủ về hóa đơn, khách hàng, doanh thu; xuất dữ liệu ra phần mềm kê khai.

- Lưu trữ hóa đơn trong 10 năm bảo mật, an toàn tuyệt đối

- Quá trình xử lý nhanh, thông tin trên hóa đơn điện tử được liên kết trực tiếp vào hệ thống kế toán và hệ thống thanh toán của doanh nghiệp mua bán hàng hoá, dịch vụ => Thuận tiện cho việc hạch toán kế toán; đối chiếu dữ liệu

- Gửi/nhận hóa đơn cho Khách hàng được thực hiện nhanh chóng thông qua các phương tiện điện tử mà không phải gửi hóa đơn qua đường bưu điện hoặc nhà vận chuyển.


5. Tiện ích của hóa đơn điện tử

Hóa đơn điện tử là giải pháp Hóa đơn giúp các doanh nghiệp:

- Tiết kiệm chi phí in ấn, giao nhận, lưu trữ hóa đơn

- Tiết kiệm thời gian khởi tạo, phát hành, gửi nhận hóa đơn

- Tránh những rủi ro thất lạc hóa đơn

- Tránh tình trạng hóa đơn giả

- Giảm thiểu các thủ tục hành chính

- Giảm bớt gánh nặng cho kế toán, nâng cao hiệu quả công việc

Những thông tin về hóa đơn điện tử và ứng dựng hóa đơn điện tử trong doanh nghiệp. Hy vọng sẽ giúp bạn nắm bắt và sử dụng hóa đơn điện tử hiệu quả.
 

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