Uni 05-09-2019 - Tax policy on digital signature of buyer

Official letter 17436/CT-TT&HT dated 27/8/2019 Instructions for signing a buyer digital signature are as follows:

In case the buyer is not an accounting or accounting unit, if there are documents proving the supply of goods or services between the Company and the buyer such as: Economic contract, export invoice When a warehouse or record of goods delivery and receipt, payment receipt, other receipts or other proof documents, the Company shall issue an electronic invoice to the buyer according to regulations of the buyer.