Uni 06-11-2025 - The time of signing electronic invoices

Official letter 4615/CT-CS regarding the time of signing electronic invoices as follows:

Pursuant to Article 25 of Decree No. 181/2025/ND-CP dated July 1, 2025 of the Government regulating invoices and tax payment documents.

Pursuant to the above provisions, the time of digital signature on the electronic invoice is the content of the electronic invoice. The seller declares tax according to the time of invoice creation; the time of tax declaration for the buyer is the time of receipt of the invoice ensuring correct and complete form and content according to regulations. Accordingly, enterprises are requested to comply with the above provisions.