Official letter 3987/CTBNI-TTHT about the currency in electronic billing:
In case the company is an export processing enterprise, is using sales invoices for organizations in the tariff area, has incurred sales activities for money in foreign currency according to the provisions of the law on foreign exchange, The company issues an invoice to deliver to the buyer, the e-invoice must have all the contents specified in Article 10 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government. Contents of unit price, into money, total payment amount shall be recorded in foreign currency, currency unit inscribed with foreign currency. The Company also shows on the invoice the foreign currency exchange rate with Vietnam Dong according to the exchange rate prescribed by the Law on Tax Administration and its guiding documents. In case, the Company discovers that the e-invoice has been issued with errors, it shall handle the incorrect invoices according to the instructions in Article 19 of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government.
