Uni 16-09-2013 - Guidance on electronic invoices

According to official letter No.2887/TCT-CS:

• Electronic invoices are converted into paper invoices served for archive of accounting vouchers must satisfy conditions of clause 2, 3, 4 article 12 of Circular No.32/2011/TT-BTC and must include signatures and full name of converter.
• Electronic invoices converted into paper invoices to prove the C/O of goods must satisfy conditions of clause 2, 3, 4 article 12 of Circular No.32/2011/TT-BTC and must include signatures of legal representative of seller, seller’s seal