Uni 31-01-2019 - Tax policy on exemption of buyer's signatures on electronic invoices

Official letter 52/CT-HCQTTVAC dated 04 Jan 2019 of Hai Duong Tax Department guiding on exemption of buyer's signatures on electronic invoices:

In case the company makes an electronic invoice to send the buyer when selling goods or providing services, if the buyer is not an accounting unit or an accounting unit if there are records, prove the supply goods and services between units and purchasers such as economic contracts, ex-warehousing bills, goods delivery and receipt records, payment receipts, receipts ... then the company shall issue invoices to buyers according to regulations. On the electronic invoice, it is not necessary to have the electronic signature of the buyer.