Uni-18-04-2022 - Tax policy on electronic invoices

Official letter 1030/ CTTBNT-TTHT Instructions for signing and issuing e-invoices:

In case, the Company sells and delivers goods online in the form of a conveyor belt transporting goods directly from the Company's warehouse to the customer's warehouse, the Company shall base on the delivery minutes or records and documents on the number of customers. quantity of goods accepted by the buyer to determine the time of transfer of ownership or right to use the goods to the buyer (regardless of whether money has been received or not) to serve as a basis for invoicing, signing Electronically and declare tax according to the provisions of Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government mentioned above.