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Uni 16-09-2013 - Guidance on electronic invoices

Issue date: 17/9/2013 | 1:34:18 PM
Official letter No.2887/TCT-CS dated 04 september 2013 of GDT in guidance of conversion from electric invoices into paper invoices

According to official letter No.2887/TCT-CS:

  • Electronic invoices are converted into paper invoices served for archive of accounting vouchers must satisfy conditions of clause 2, 3, 4 article 12 of Circular No.32/2011/TT-BTC and must include signatures and full name of converter.
  • Electronic invoices converted into paper invoices to prove the C/O of goods must satisfy conditions of clause 2, 3, 4 article 12 of Circular No.32/2011/TT-BTC and must include signatures of legal representative of seller, seller’s seal
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