What is a valid electronic invoice?
1. What is a valid electronic invoice?
Like paper invoices, valid electronic invoice must contain the following basic criteria:
- Invoice information: model number; invoice symbol; model symbol; number of invoice
- Seller information on the invoice includes: Company name, address, tax code
- Buyers information on the invoice includes: Company name, address, tax code
- STT, name of goods and services, unit, quantity, unit price, Amount
- Add the item charge, tax rate, tax amount, total payment amount
- Money in words
- Sellers, buyers
- Signature and stamp of the seller
In addition to basic information such as paper invoice, E-Invoices need to have the following additional criteria:
- An electronic invoice expression
- Electronic invoices without paper
- Serial number symbol
- Electronic Signature
- e-invoices are legal, reasonable and valid
- E-invoices in XML format are legal when they are complete, have not been modified, and are accompanied by a PDF representation
Some notes about the content of valid electronic invoices
- Electronic invoices are expressed in Vietnamese accented with correct spelling. In case a foreign word is required, the foreign word shall be placed to the right in parentheses () or immediately below the Vietnamese line and in a smaller size than Vietnamese.
- Organizations, businesses selling goods and services can create, release and use of invoices do not necessarily have the electronic signature of the buyer, the seal of the seller in the following cases: utility bill; telecommunications service bill; bank service invoices are self-printed.
2. Signature of the purchases on e-invoices
2.1 For electronic invoices
a. Based on points e, Clause 1 and Clause 2, Article 6 of Circular No. 32/2011 / TT-BTC dated 14/03/2011
An e-invoice must contain the following contents: Electronic signature in accordance with the law of the seller; date, month of making and sending invoice. Electronic signature in accordance with the law of the buyer in case the buyer is an accounting unit …
b. According to Clause 3, Article 4 of Circular 39/2014 / TT-BTC dated 31/3/2014:
The following cases do not necessarily have all the contents required:
- Self-printed invoices of a supermarket or commercial center business established under the provisions of law do not necessarily have the name, address, tax identification number, signature of the buyer and the seller’s seal.
- About stamps and tickets: On stamps and tickets with preprinted par value, the seller’s signature or seal is not required; name, address, tax identification number, signature buyers.
- For businesses that use invoices in large quantities, have well observed tax laws, based on the characteristics of business activities, methods of organizing sales, methods of making invoices of enterprises and on the basis of request. of enterprises, the Tax Department considers and instructs that invoices do not necessarily have the criterion “seller’s seal …”
2.2 For electronic invoices, convert to paper invoices
a. Article 12, Circular 32/2011 / TT-BTC clearly states:
Sellers are allowed to convert electronic invoices into paper invoices to prove the origin of tangible goods in the circulation process and can only convert one (01) time. Electronic invoices converted to paper invoices to prove the origin of goods must meet the provisions specified in Clauses 2, 3, 4 of this Article and must be signed by the legal representative of the seller. seller’s stamp.
b. Official Letter 3501 / TCT-CS of the General Department of Taxation dated September 4, 2019 guidingn:
For the case of application of electronic invoices as stipulated in Decree No. 51/2010 / ND-CP dated 14/05/2010, Decree No. 04/2014 / ND-CP dated 17/01/2014 and Communication Circular No. 32/2011 / TT-BTC dated 14/11/2011 of the Ministry of Finance guiding the creation, issuance and use of e-invoices when selling goods and providing services:
- In case of converting an e-invoice into a paper invoice to prove the origin of tangible goods in the circulation and only convert one (01) time, the e-invoice will be converted to a paper invoice to Proof of origin of goods must meet the provisions of Clauses 2, 3, 4, Article 12 of Circular No. 32/2011 / TT-BTC and must bear the seller’s signature of the legal representative, seal of the seller.
- In case of converting an e-invoice into a paper invoice to serve accounting records in accordance with the Accounting Law, the converted e-invoice into a paper invoice for archival must satisfy the regulations. stated in Clauses 2, 3, 4 Article 12 of Circular No. 32/2011 / TT-BTC.
Thus, the Ministry of Finance and the General Department of Taxation both agree on the point: the convertible invoice to prove the tangible origin of goods in the circulation process must have the seller seal