E-invoices: Some cases do not need to have digital signature

VCN - In the draft circular guiding the implementation of Decree 119/2018/ND-CP about electronic invoices (e-invoices), the Ministry of Finance has announced a number of regulations on digital signatures, electronic signatures and for a number of mandatory e-invoice details.
tin nhap 20190204220702
The Decree No. 119/2018/ND-CP is about electronic invoices.

According to the draft Circular, when creating e-invoices, enterprises, organizations, business households and individuals can create additional information for business activities, including creating logos, decorative images or advertising. The additional information must be in accordance with the current law, not obscure, blurring the required contents on the invoice.

To ensure the simplification of e-invoice contents, in some cases, the invoice does not necessarily need to include all the required contents. Specifically, for some specific industries that provide goods and services to final consumers that are individuals and households providing medical services, retailing of pharmaceuticals, banks and daily-life electricity, clean water, telecommunications, insurance, transportation, supermarkets and petroleum, e-invoices do not necessarily have to include all the prescribed contents (name of invoice type, invoice number sign, invoice symbol, invoice number, seller name, address, tax code, buyer's name and address).

According to the draft circular, especially for e-invoices when selling petroleum products, supermarkets, e-invoice for transport, movie tickets, and parking, it is not necessary to have the name and address of the buyer as the final consumer.

For an e-invoice when keeping a means of transport, the vehicle’s number plate details, date, name of goods, service, money not subject to VAT, VAT rate, and total amount of VAT should be written.

The draft circular gives the following guidance regarding the seller’s digital signature: In case of providing air transport services through a website and the e-commerce system that is established in accordance with international practice, the information on an e-invoice does not have to include mandatory criteria such as address, tax code of buyer, electronic signature of seller and buyer, quantity, calculation unit, VAT rate, invoice symbol, sample symbol of invoice, order number.

For stamps, tickets and e-cards, there is no need to have a signature of the seller, name, address, tax code and signature of the buyer. Other cases should follow the guidance of the Ministry of Finance.

By Thùy Linh/Thanh Thuy

Related News

E-commerce tax collection estimated at VND 116 Trillion

E-commerce tax collection estimated at VND 116 Trillion

VCN - According to data from the General Department of Taxation, taxes declared and paid directly by foreign suppliers via the electronic portal in 2024 amounted to VND 8.687 trillion, equivalent to 126% of the previous year’s total and a 74% increase compared to current appropriation.
Violations via e-commerce in HCM City  surges

Violations via e-commerce in HCM City surges

VCN - In 2024, HCM city Market Surveillance Department inspected and handled 379 violations of e-commerce, an increase of 392.2%; the value of violated goods was more than VND 8.6 billion, an increase of 1,128.57% compared to the previous year.
Sustainable Green Development: New Driving Force for the Retail Industry

Sustainable Green Development: New Driving Force for the Retail Industry

VCN - The trend of sustainable development and circular economy opens up opportunities for the retail industry to modernize its business model, green the supply chain and promote the consumption of environmentally friendly products.
Paving the way for Vietnamese agricultural products in China

Paving the way for Vietnamese agricultural products in China

VCN - The signing of protocols between the Ministry of Agriculture and Rural Development of Vietnam and the General Administration of Customs of China has created momentum for many domestic agricultural products. In 2025 and the coming years, participating in cross-border e-commerce channels is considered a potential direction for domestic enterprises to directly approach Chinese consumers.

Latest News

Vietnam gears up for potential inflation impact in 2025

Vietnam gears up for potential inflation impact in 2025

VCN - For sound price management and inflation control, Deputy Prime Minister Ho Duc Phoc directed officials to vigilantly track both domestic and international market dynamics. The goal is to proactively develop flexible strategies and solutions, enabling a swift response to any emerging challenges.
VN’s credit conditions in 2025 expected to be stable

VN’s credit conditions in 2025 expected to be stable

The credit conditions for Việt Nam will stabilise in 2025, after improving substantially over the past year, the rating agency VIS is forcasts.
State revenue in first month of the year equal to 14% of the estimate

State revenue in first month of the year equal to 14% of the estimate

VCN - According to the Ministry of Finance, in January - the first month of 2025, the total state budget revenue is estimated at VND275.9 trillion, equal to 14% of the estimate; meanwhile, the total state budget expenditure is estimated at VND134.4 trillion.
Securities 2025 expects a breakthrough in scale and quality

Securities 2025 expects a breakthrough in scale and quality

VCN – The positive factors inherent in the macro economy and the Vietnamese stock market will continue to create the foundation for the market to maintain stability, good liquidity, and growth in both scale and quality in the new year of At Ty 2025, Chairwoman of the State Securities Commission Vu Thi Chan Phuong said.

More News

Cash reserves in stock accounts at six-quarter low amid margin rise

Cash reserves in stock accounts at six-quarter low amid margin rise

These funds are readily available in investor accounts, but remained undeployed as of the year-end.
Five solutions for developing stock market in 2025

Five solutions for developing stock market in 2025

VCN - On February 5, 2025, at the Gong-beating ceremony to open the stock trading at the Ho Chi Minh City Stock Exchange (HOSE), Deputy Minister of Finance Nguyen Duc Chi introduced five solutions for comprehensive development of the stock market.
Minister of Finance Nguyen Van Thang works with GDVC at the first working day after the Tet holiday

Minister of Finance Nguyen Van Thang works with GDVC at the first working day after the Tet holiday

VCN- On February 3, the first working day after the Tet holiday, Minister of Finance Nguyen Van Thang and the delegation visited and worked with the General Department of Vietnam Customs (GDVC).
The stock market after Tết 2025 presents both challenges and opportunities

The stock market after Tết 2025 presents both challenges and opportunities

Việt Nam’s stock market following the 2025 Lunar New Year (Tết Nguyên Đán) presents a complex landscape of risks and potential gains, driven by foreign capital inflows, economic resilience, and looming corporate bond maturity pressures, according to one securities expert.
Opportunities and challenges in Việt Nam

Opportunities and challenges in Việt Nam's crypto boom

Việt Nam boasts one of the most active investment communities in the cryptocurrency sector. However, protecting investors and promoting sustainable growth requires a robust legal framework.
Đà Nẵng aiming to become a regional financial centre before 2050

Đà Nẵng aiming to become a regional financial centre before 2050

The city is setting out goals to promote the development of the financial system in the 2021-30 period, striving for Đà Nẵng to become a regional financial centre in just 25 years.
Which investments to make in 2025?

Which investments to make in 2025?

Financial reports indicate a large amount of cash in the banking system at the end of 2024. Investors in 2025 will have plenty of choices of where to put their money, according to economists and financial analysts.
5 strategies for reallocating houses and land

5 strategies for reallocating houses and land

VCN - The rearrangement and disposal of public-owned houses and land have been officially regulated in Decree No. 03/2025/ND-CP (Decree No. 03), which has just been issued by the Government. According to Decree No. 03, there are five forms of rearrangement and disposal of houses and land.
Stock market expected to rebound positively after Tết holiday: expert

Stock market expected to rebound positively after Tết holiday: expert

Currently, the VN-Index is fluctuating within a wide range of 1,200 to 1,300 points. Without a decisive breakout in either direction, this level of liquidity remains typical.
Read More

Your care

Latest Most read
Vietnam gears up for potential inflation impact in 2025

Vietnam gears up for potential inflation impact in 2025

For sound price management and inflation control, Deputy Prime Minister Ho Duc Phoc directed officials to vigilantly track both domestic and international market dynamics.
VN’s credit conditions in 2025 expected to be stable

VN’s credit conditions in 2025 expected to be stable

The credit conditions for Việt Nam will stabilise in 2025, after improving substantially over the past year, the rating agency VIS is forcasts.
State revenue in first month of the year equal to 14% of the estimate

State revenue in first month of the year equal to 14% of the estimate

VCN - According to the Ministry of Finance, in January - the first month of 2025, the total state budget revenue is estimated at VND275.9 trillion, equal to 14% of the estimate; meanwhile, the total state budget expenditure is estimated at VND134.4 trilli
Securities 2025 expects a breakthrough in scale and quality

Securities 2025 expects a breakthrough in scale and quality

VCN - The market maintained stability, good liquidity, discipline was improved, increasing transparency and sustainability.
Cash reserves in stock accounts at six-quarter low amid margin rise

Cash reserves in stock accounts at six-quarter low amid margin rise

These funds are readily available in investor accounts, but remained undeployed as of the year-end.
Mobile Version