Uni 31-10-2022 - Aabout the time to digital signing and code issuance on e-invoice

Official letter 3423/CTBNI-TTHT about the time to digital signing and code issuance on e-invoice:

Legitimate e-invoice is an invoice with all the contents as prescribed in Article 10 of Decree 123/2020/ND-CP dated October 19, 2020 of the Government and complete information contained in the invoice. can be accessed on the Portal of the General Department of Taxation or the Portal of the Organization providing the e-invoice solution. The determination of the integrity of information contained in an e-invoice must be done by electronic means, software tools to display information, verify the validity of the digital signature, the time of digital signature, the time of receipt. issue invoice codes, sign numbers on behalf of the General Department of Taxation...

In case the e-invoice has the date of making and signing of the invoice different from the date the invoice is issued with a code by the tax authority, the time of tax declaration of the seller is the time of the invoice, the buyer may only declare tax when the invoice is determined to be a legal invoice.