Circular guiding the implementation of e-invoices was officially issued
It is unsuitable for enterprises to "avoid" e-invoices | |
How to handle error cases of e-invoice? | |
E-invoices: Some cases do not need to have digital signature |
From November 1, 2020, businesses, economic organizations, other organisations, business households and individuals must register to apply e- invoices. Photo: TL |
Circular 68 states that from November 1, 2020, businesses, economic organisations, other organisations, business households and individuals must register for the application of e-invoices.
Accordingly, 100 percent of businesses, organisations, individuals, business households and individuals are required to deploy e-invoices according to the plan specified in Decree 119/2018/ND-CP from November 1, 2020.
Some provinces and cities must shift to use e-invoices according to Resolution No.01/NQ-CP and complete the deployment of e-invoices in Hanoi, Ho Chi Minh City and major cities in year 2019.
According to Circular 68, the digital signature of the buyer is not required on the e-invoices (including when making an e-invoice when selling goods or providing services to customers abroad).
If the buyer is a business establishment, and the buyer and seller have signed an agreement that the buyer meets the technical conditions for digital signature and signing on the e-invoice made by the seller, the e-invoice with digital signature, e-signature of the seller and buyer is under agreement between the two parties.
For e-invoices for sales at supermarkets and commercial centres where the buyers are non-business individuals, the names, addresses and tax code of the buyers are not required on the e-invoices.
For e-invoices for the sale of petroleum to customers as non-business individuals, indicatiors as the names, form number, signal number and number of e-invoice; name, address, tax code of the buyer, e-signature of the buyer; digital signature, e- signature of the seller and value added tax rate are not required. The seller must save e-invoices for the sale of petroleum to customers as non-business individuals according to regulations and ensure search of these invoices at the request of competent agencies.
E-invoicing: Promoting business households to establish enterprises VCN- The application of e-invoices will be categorized and the authorities will not select small businesses to ... |
For e-invoices as stamps, tickets or cards, the e-invoices are not required to contain e-signature, digital signatures of sellers (except for stamps, tickets and cards which are e-invoices issued by tax authorities), name, address, tax code, tax amount, and VAT rate of the buyer. If e-stamps, tickets and cards are valuable, unit, quantity and unit price are not required.
For e-documents for air transport services issued via websites and e-commerce systems, which are made according to international practices for buyers as non-business individual buyers and identified as e-invoices, the e-invoice form no., e-invoice signal no., e-invoice numbers, VAT rates, tax code, address of buyer, digital signatures and e-signatures of the seller are not required to be shown on the e-invoices.
Related News
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
10 outstanding events of the Tax industry in 2023
10:08 | 27/12/2023 Finance
Many "tricks" to cheat e-invoices
10:32 | 27/07/2023 Anti-Smuggling
Anti-fraud of e-invoices changed from passive position to active one
10:23 | 26/07/2023 Finance
Latest News
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations
More News
Improving the customs legal system to be modern, synchronous, unified and transparent
10:33 | 07/04/2024 Regulations
New points about rules of origin in AKFTA
08:05 | 03/04/2024 Regulations
It is necessary to build a national database on cross-border trade and transport
15:23 | 29/03/2024 Regulations
Removing difficulties in tax exemption and refund policies for export processing enterprises
14:48 | 27/03/2024 Regulations
Reviewing the list of scrap that is temporarily suspended from temporary import and re-export business
15:41 | 24/03/2024 Regulations
New law expected to boost financial leasing
14:05 | 22/03/2024 Regulations
5% VAT on fertilisers to create fairer market: domestic producers
14:03 | 22/03/2024 Regulations
Why not reduce export tax on fertilizer products to 0%?
09:37 | 21/03/2024 Regulations
Ho Chi Minh City Customs proposed to reduce VAT
09:54 | 20/03/2024 Regulations
Your care
Reporting to the National Assembly for considering VAT reduction in the second half of 2024
17:09 | 14/04/2024 Regulations
The Prime Minister requested that before April 25, complete the revision of regulations on import and export of medicinal materials
10:33 | 13/04/2024 Regulations
No need to reduce the output of manufacturing and assembling automobile to enjoy preferential tariff
09:09 | 11/04/2024 Regulations
Hundreds of tons of cinnamon essential oil are left in inventory due to export regulations
09:31 | 10/04/2024 Regulations
Business suspension of temporary import and re-export of Monazite ores and ore concentrates will be valid on May 13th
20:09 | 07/04/2024 Regulations