WHAT IS A CONVERTED INVOICE?

Invoices converted from electronic invoices (e-invoices) are paper invoices , which is printed out from e-invoices, ensuring complete matching of e-invoices’ information.

After converted invoice is printed from an issued e-invoice, the enterprise could not add, remove or change information on the converted invoice.

WHEN CONVERT ELECTRONIC INVOICE INTO PAPER INVOICE?

Based on  Article 7 of Decree 123/2020/ND-CP, legal e-invoices may be converted into paper invoices to meet the requirements of economic/financial transactions or at the request of tax authorities, audit, inspection or investigation authorities, and in accordance with regulations of laws on inspection and investigation.

Thus, enterprises can actively convert e-invoices into paper whenever they need. Besides, they are no longer limited to the number of conversions.

NOTES ON CONVERTING ELECTRONIC INVOICES INTO PAPER INVOICES

Separate symbols on paper invoices converted from e-invoices include the following information:

• The text distinguishes between the converted invoice and the original e-invoice (specify “HÓA ĐƠN CHUYỂN ĐỔI TỪ HÓA ĐƠN ĐIỆN TỬ”)
• Full name, signature of the person making the conversion
• Time to make the conversion

Based on Clause 2, Article 7 of Decree 123/2020/ND-CP, Contents of a paper invoice which is converted from an e-invoice must correspond to those of the original e-invoice.

Based on Clause 3, Article 7 of Decree 123/2020/ND-CP, in case where an e-invoice is converted into a paper invoice, this paper invoice shall be retained for bookkeeping and monitoring purposes only in accordance with regulations of the Laws on accounting and electronic transactions, and shall not be valid for use in transactions or payments, except for cases where invoices are generated from POS cash registers that are digitally connected to tax authorities.