Official letter 292/QNG-QLDN1 guiding on invoice
In case the Center provides telecommunications services but the customer does not provide the name, address, and tax code, the Center is allowed to issue an electronic invoice to record the revenue generated for each service for which the buyer does not provide information and the invoice does not have to show the buyer's tax code according to the instructions at Point b, Clause 4, Article 9, Decree No. 123/2020/ND-CP and Point a, Clause 7, Article 1, Decree 70/2025/ND-CP.
For electronic invoices of telecommunications services, the data of the electronic invoices that have been issued to the tax authority according to the summary table, the Center will send cancellation and adjustment information directly on the summary table of the following periods without sending a notice of incorrect electronic invoices according to Form No. 04/SS-HDDT to the tax authority.
