Uni 28-10-2019 - Tax policy on electronic invoices

Official letter 6071/CT-TTHT dated 18/10/2019 of the Tax Department of Hai Duong Province on the electronic invoice as follows:

In case, the company uses electronic invoices, the time when the seller signs the digit and digitally sign is the time of making electronic invoices, in accordance with the instructions in Article 4 of Circular 68/2019 / TT-BTC. Full content invoice is signed by the seller, digital signature. Thus, the time of signing an invoice is the time when the invoice is set up all the criteria as prescribed. Invoices issued at the wrong time are sanctioned for administrative violations under invoices as prescribed in Clause 3a Article 11 of Circular 10/2014 / TT-BTC dated January 17, 2014 of the Ministry of Finance.