ELECTRONIC INVOICE SHALL NOT NECESSARILY DISPLAY THE ELECTRONIC SIGNATURE OF THE BUYER
On September 09, 2019, the Ministry of Finance issues the Circular No. 68/2019/TT-BTC on guiding the implementation of a number of articles of the Government's Decree No. 119/2018/ND-CP providing regulations on electronic invoices for selling goods and providing
services dated September 12, 2018.
Accordingly, the electronic invoice shall not necessarily display the electronic signature of the buyer (including the case of electronic invoicing for selling goods or providing services to customers in foreign countries).
Besides, in case the buyer is a business establishment and the buyer and seller agree upon the buyer's satisfaction of the technical conditions for making digital and electronic signatures on an electronic invoice. Electronic sales
invoices at supermarkets or shopping malls whose buyers are non-business individuals shall not necessarily contain the names, addresses and tax identification numbers of the buyers.
An electronic invoice must include the following contents: Name of invoice, identification code of invoice, serial number of invoice and number of invoice; Name, address and tax identification number of the seller; Name, address and tax identification number of the buyer (if the buyer has a tax identification number); Name, unit, quantity and unit price of goods and services; amount of money; Time of electronic invoicing…
This Circular takes effect on November 14, 2019.
