The official letter No. 2488/TCT-DNL in guidance of some contents about electronic invoice as follows:
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Sellers must notify each client of electronic invoice format and the sending and receiving method to coordinate and conduct
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It is not necessary for electronic invoice to have electronic signatures and buyer’s tax code. Sellers do not have to take back electronic invoice which has been sent to client.
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On invoice sample, enterprises use digit “0” to present the copies of an invoice and there is no name of the copies of an invoice.
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Sellers save the invoice as data and ensure that the contents of the invoice can access and use to refer or can print if any; the saved electronic invoice can confirm the its origin, destination, date and time of sending or receiving.
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For the prepared wrong invoice, sellers are allowed to prepare a writing to confirm the errors with seller’s and buyer’s signatures, Sellers prepare the electronic invoice to adjust errors as regulations of article 9 of Circular No. 32/2011/TT-BTC.
