OFFICIAL LETTER 1406/TCT-DNL DATED 20 APR 2018 OF GDT GUIDING ON ELECTRONIC INVOICES
Official letter 1406/TCT-DNL dated 20 Apr 2018 of GDT guiding on electronic invoices:
1. For sending electronic invoices to customers:
Enterprises must inform their customers about the format of electronic invoices and the method of transferring electronic invoices so that the clients know and cooperate to implement electronic invoices.
Electronic invoices, after completing, singing must be posted on the enterprise's website so that customers can search, view and download electronic invoices. In case the customers registers via e-mail, will send the e-mail via email to their clients
2. For the signatures of the buyer on electronic invoices:
Enterprise prepare electronic invoices for the buyer according to regulations, it is not necessary to have to sign the buyer's e-signature.
3. The signature on the written agreement in case of detecting errors:
In case the electronic invoice has been made to the customer and the error is detected, then the enterprise and the customer are allowed to make a written confirmation of the error with the signature of the representative at law or the authorized person in accordance with Authorization of buyers and sellers. The enterprise e-invoice adjustment error as stipulated in Article 9 of Circular No. 32/2011 / TT-BTC
4. For converting electronic invoices to paper:
Enterprises convert the investment capital into paper invoices as stipulated in Article 12 of Circular No. 32/2011 / TT-BTC. Enterprises shall bear responsibility before law for the transformation of electronic invoices into paper invoices.
Customers can use this conversion contract to declare, withhold tax, proof of origin of tangible goods in the process of circulation and accounting archive.
