Uni 03-09-2015 - Guidance on electronic invoices

Official letter 3397/TCT-DNL in guidance of electronic invoices:

• Contents of invoices: they are used for bank services, not forced to have electronic signatures of buyers, Banks do not have to retrieve electronic invoices from clients.
• Submitting invoices to buyers: Banks give all invoices of clients to banks’ Website, which are easy for clients to refer, download. In case, clients are accounting units registering to take electronic invoices through email, banks submit electronic invoices through emails of clients.
• Converting electronic invoices into paper invoices: Banks are allowed to convert electronic invoices into paper invoices to submit to clients and declare in the following cases:

- Clients are accounting units needing invoices to declare, deduct tax but have no way to take electronic invoices.

- Clients directly transact at banks.

- the conversion must be meet regulations of article 12 Circular 32/2011/TT-BTC dated 14 March 2011 of MOF