OFFICIAL LETTER 2642/CT-HCQTTVAC DATED 24 AUG 2018 OF BAC NINH TAX DEPARTMENT GUIDING ELECTRONIC INVOICE PREPARATION TIME
Official letter 2642/CT-HCQTTVAC dated 24 Aug 2018 of Bac Ninh Tax Department guiding electronic invoice preparation time:
Electronic invoices must be made at the time of transfer of the ownership or the right to use the goods to the buyer. When exporting goods or services to customers, the seller's requirement is to create an invoice (invoice for order printing, self-printed invoice or electronic invoice). In cases where organizations and individuals export goods in mobile or delivery of goods in batches or transport goods to the place where customs procedures are carried out, they must use export-cum-internal transport bills as vouchers for carriage of goods on the road.
Thus, the electronic Invoice preparation date must be same as the output date, delivery, service for buyers (electronic invoices only step up after sellers have completed electronic signatures).
Tax agent does not accept the date of preparation date other than the electronic signature date because sellers only declare to deduct for invoices with full electronic signatures and signatures date.
