Official letter 4787/CTBNI-TTHT regarding the time of invoicing as follows:
In case the Company conducts sales of goods on an e-commerce platform, the time of invoice is the time of transferring ownership or use rights of the goods to the buyer, regardless of whether money has been received or not. collect money, according to the provisions of Clause 1, Article 9 of Decree No. 123/2020/ND-CP dated October 20, 2020 of the Government.
