Uni 04-09-2013 - Guidance on electronic invoice preparation

The official letter No. 2488/TCT-DNL in guidance of some contents about electronic invoice as follows:

• Sellers must notify each client of electronic invoice format and the sending and receiving method to coordinate and conduct  
• It is not necessary for electronic invoice to have electronic signatures and buyer’s tax code. Sellers do not have to take back electronic invoice which has been sent to client.
• On invoice sample, enterprises use digit “0” to present the copies of an invoice and there is no name of the copies of an invoice.
• Sellers save the invoice as data and ensure that the contents of the invoice can access and use to refer or can print if any; the saved electronic invoice can confirm the its origin, destination, date and time of sending or receiving.
• For the prepared wrong invoice, sellers are allowed to prepare a writing to confirm the errors with  seller’s and buyer’s signatures, Sellers prepare the electronic invoice to adjust errors as regulations of article 9 of Circular No. 32/2011/TT-BTC.