vtv2 trực tiếp bóng đá hôm nayIs a digital signature valid? What are case where an e-invoice without a digital signature is valid in Vietnam?

What are regulations on legal e-invoices in Vietnam?

Pursuant to vtv2 trực tiếp bóng đá hôm nay provisions of Clause 7, Article 3 ofDecree 123/2020/ND-CP, a legal e-invoice is one that ensures accuracy and completeness in terms of both form and content according to vtv2 trực tiếp bóng đá hôm nay regulations set out inDecree 123/2020/ND-CP.

Therefore,a legal e-invoice must ensure accuracy and completeness in both form and content.

Does a digital signaturehave legal value in Vietnam?

Pursuant to Article 3 ofDecree 130/2018/ND-CP, vtv2 trực tiếp bóng đá hôm nay regulations are as follows:

Interpretation of terms

In this Decree, vtv2 trực tiếp bóng đá hôm nay following terms are understood as follows:

1. "Key" is a series of binary numbers (0 and 1) used in cryptographic systems.

2. "Asymmetric cryptographic system" is a cryptographic system capable of generating a pair of keys, including a secret key and a public key.

3. "Secret key" is a key within a pair of keys belonging to an asymmetric cryptographic system, used to create a digital signature.

4. "Public key" is a key within a pair of keys belonging to an asymmetric cryptographic system, used to verify a digital signature created by vtv2 trực tiếp bóng đá hôm nay corresponding secret key in vtv2 trực tiếp bóng đá hôm nay key pair.

5. "digital signature" is vtv2 trực tiếp bóng đá hôm nay process of inserting a secret key into a software program to automatically create and attach a digital signature to a data message.

6. "digital signature" is a type of electronic signature created by transforming a data message using an asymmetric cryptographic system, wherein vtv2 trực tiếp bóng đá hôm nay person who has vtv2 trực tiếp bóng đá hôm nay original data message and vtv2 trực tiếp bóng đá hôm nay public key of vtv2 trực tiếp bóng đá hôm nay signer can accurately determine:

a) vtv2 trực tiếp bóng đá hôm nay above transformation was created using vtv2 trực tiếp bóng đá hôm nay correct secret key corresponding to vtv2 trực tiếp bóng đá hôm nay public key in vtv2 trực tiếp bóng đá hôm nay same key pair;

b) vtv2 trực tiếp bóng đá hôm nay integrity of vtv2 trực tiếp bóng đá hôm nay data message content since vtv2 trực tiếp bóng đá hôm nay above transformation was performed.

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Additionally, in accordance with Article 8 ofDecree 130/2018/ND-CP, adigital signature has legal value in vtv2 trực tiếp bóng đá hôm nay following cases:

- In cases where vtv2 trực tiếp bóng đá hôm nay law requires a document to have a signature, vtv2 trực tiếp bóng đá hôm nay requirement for a data message is considered fulfilled if vtv2 trực tiếp bóng đá hôm nay data message is signed with a digital signature and that digital signature is securely ensured according to vtv2 trực tiếp bóng đá hôm nay provisions of Article 9 ofDecree 130/2018/ND-CP.

- In cases where vtv2 trực tiếp bóng đá hôm nay law requires a document to be stamped by an organization, this requirement for a data message is considered met if vtv2 trực tiếp bóng đá hôm nay data message is signed by a digital signature of vtv2 trực tiếp bóng đá hôm nay organization and that digital signature is securely ensured according to vtv2 trực tiếp bóng đá hôm nay provisions of Article 9 ofDecree 130/2018/ND-CP.

- Foreign digital signatures and digital certificates permitted for use in Vietnam under vtv2 trực tiếp bóng đá hôm nay provisions of Chapter V ofNghị định 130/2018/NĐ-CPhave legal value and effectiveness equivalent to digital signatures and digital certificates issued by Vietnamese public digital signature certification service providers.

Is a digital signaturevalid? What are case where an e-invoice without a digital signature is valid in Vietnam?(Image from vtv2 trực tiếp bóng đá hôm nay Internet)

What are case wherean e-invoice without adigital signature isvalid in Vietnam?

According to Clause 7, Article 10 ofDecree 123/2020/ND-CPregarding vtv2 trực tiếp bóng đá hôm nay content of invoices, vtv2 trực tiếp bóng đá hôm nay following is specified:

Invoice Content

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7. Signature of seller, signature of buyer, specifically:

a) For invoices printed by vtv2 trực tiếp bóng đá hôm nay tax authority, vtv2 trực tiếp bóng đá hôm nay invoice must have vtv2 trực tiếp bóng đá hôm nay seller's signature, vtv2 trực tiếp bóng đá hôm nay seller's seal (if any), and vtv2 trực tiếp bóng đá hôm nay buyer's signature (if any).

b) For electronic invoices:

In vtv2 trực tiếp bóng đá hôm nay case where vtv2 trực tiếp bóng đá hôm nay seller is a company or organization, vtv2 trực tiếp bóng đá hôm nay digital signature of vtv2 trực tiếp bóng đá hôm nay seller on vtv2 trực tiếp bóng đá hôm nay invoice is vtv2 trực tiếp bóng đá hôm nay digital signature of vtv2 trực tiếp bóng đá hôm nay company or organization; if vtv2 trực tiếp bóng đá hôm nay seller is an individual, vtv2 trực tiếp bóng đá hôm nay personal digital signature or vtv2 trực tiếp bóng đá hôm nay signature of vtv2 trực tiếp bóng đá hôm nay authorized person may be used.

In cases where e-invoices do not necessarily require vtv2 trực tiếp bóng đá hôm nay digital signature of vtv2 trực tiếp bóng đá hôm nay seller and buyer, this follows vtv2 trực tiếp bóng đá hôm nay regulations in Clause 14 of this Article.

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According to vtv2 trực tiếp bóng đá hôm nay above regulations, e-invoices with a tax code issued by vtv2 trực tiếp bóng đá hôm nay tax authority must have vtv2 trực tiếp bóng đá hôm nay seller's digital signature and may or may not have vtv2 trực tiếp bóng đá hôm nay seller's seal and vtv2 trực tiếp bóng đá hôm nay buyer's signature.

An e-invoice is considered to not have a valid digital signature in cases specified in Clause 14, Article 10 ofDecree 123/2020/ND-CP, specifically as follows:

- An electronic invoice does not necessarily need to have vtv2 trực tiếp bóng đá hôm nay buyer's digital signature (including cases where an e-invoice is issued when selling goods or providing services to overseas customers).

In cases where vtv2 trực tiếp bóng đá hôm nay buyer is a business entity and there is an agreement between vtv2 trực tiếp bóng đá hôm nay buyer and seller concerning vtv2 trực tiếp bóng đá hôm nay buyer meeting vtv2 trực tiếp bóng đá hôm nay technical conditions to digitally sign on an e-invoice issued by vtv2 trực tiếp bóng đá hôm nay seller, then vtv2 trực tiếp bóng đá hôm nay e-invoice may have vtv2 trực tiếp bóng đá hôm nay digital signature of both vtv2 trực tiếp bóng đá hôm nay seller and buyer according to their agreement.

- For e-invoices issued by vtv2 trực tiếp bóng đá hôm nay tax authority for each transaction occurrence, there is no requirement for vtv2 trực tiếp bóng đá hôm nay seller's or buyer's digital signature.

- For e-invoices for sales at supermarkets or commercial centers where vtv2 trực tiếp bóng đá hôm nay buyer is an individual not engaged in business, vtv2 trực tiếp bóng đá hôm nay invoice does not necessarily need to contain vtv2 trực tiếp bóng đá hôm nay buyer's name, address, or tax number.

For e-invoices for fuel sales to customers who are individuals not engaged in business, it is not necessary to have vtv2 trực tiếp bóng đá hôm nay indicators of invoice name, invoice template symbol, invoice symbol, invoice number; buy’s name, address, tax number; buyer’s digital signature; seller’s digital signature; value-added tax rate.

- For electronic invoices as stamps, tickets, or cards, vtv2 trực tiếp bóng đá hôm nay invoice does not necessarily need to have vtv2 trực tiếp bóng đá hôm nay seller's digital signature (except where stamps, tickets or cards are electronic invoices with tax authority codes), vtv2 trực tiếp bóng đá hôm nay buyer's information (name, address, tax number), tax amount, and value-added tax rate.

In cases where stamps, tickets, cards are pre-valued, they do not necessarily need to have unit, quantity, and unit price.

- For electronic records for air transportation services issued via websites and e-commerce systems prepared under international conventions for individuals not engaged in business considered as e-invoices, vtv2 trực tiếp bóng đá hôm nay invoice does not necessarily need to have vtv2 trực tiếp bóng đá hôm nay invoice symbol, invoice template symbol, sequential invoice number, value-added tax rate, buyer's tax number, and address, or vtv2 trực tiếp bóng đá hôm nay seller's digital signature.

In cases where a business organization or a non-business organization purchases air transportation services, electronic records for air transportation services issued via websites and e-commerce systems prepared under international conventions for business individuals, or non-business individuals of vtv2 trực tiếp bóng đá hôm nay organization are not considered e-invoices.

Air transportation service business enterprises must issue e-invoices with complete content according to regulations provided to organizations using vtv2 trực tiếp bóng đá hôm nay transport services.

- For construction and installation activities; selling houses for a progressive payment under a contract, vtv2 trực tiếp bóng đá hôm nay invoice does not necessarily need unit, quantity, or unit price.

- For Internal Transfer Slip cum Internal Transport, vtv2 trực tiếp bóng đá hôm nay slip should show information related to internal dispatch orders, goods recipients, goods dispatchers, warehouse dispatch locations, and delivery points.

To be specific: vtv2 trực tiếp bóng đá hôm nay buyer's name should reflect vtv2 trực tiếp bóng đá hôm nay goods recipient, vtv2 trực tiếp bóng đá hôm nay buyer's address should reflect vtv2 trực tiếp bóng đá hôm nay delivery point; vtv2 trực tiếp bóng đá hôm nay seller's name should reflect vtv2 trực tiếp bóng đá hôm nay goods dispatcher, vtv2 trực tiếp bóng đá hôm nay seller's address should reflect vtv2 trực tiếp bóng đá hôm nay warehouse dispatch location and vtv2 trực tiếp bóng đá hôm nay transport vehicle; no tax, tax rate, total payment amount should be shown.

For Agent Delivery Note, it must show details such as economic contract, transporter, transport vehicle, warehouse dispatch location, warehouse receipt location, product name, unit, quantity, unit price, and total amount.

To be specific: vtv2 trực tiếp bóng đá hôm nay economic contract number and date signed between vtv2 trực tiếp bóng đá hôm nay parties; name of vtv2 trực tiếp bóng đá hôm nay transporter, transport contract (if any), seller's address reflecting vtv2 trực tiếp bóng đá hôm nay warehouse dispatching location.

- Invoices used for Interline payments between airlines prepared according to vtv2 trực tiếp bóng đá hôm nay regulations of vtv2 trực tiếp bóng đá hôm nay International Air Transport Association do not need to have vtv2 trực tiếp bóng đá hôm nay following indicators: invoice symbol, invoice template symbol, buyer's name, address, tax number, buyer's digital signature, unit, quantity, unit price.

- Invoices issued by air transport enterprises for agents based on reconciled reports between vtv2 trực tiếp bóng đá hôm nay two parties and compilation lists do not need to have unit price.

- For construction, installation, production, provision of products or services by national defense-security enterprises serving national defense-security activities as specified by vtv2 trực tiếp bóng đá hôm nay Government of Vietnam, invoices do not need to have units, quantity, unit price; vtv2 trực tiếp bóng đá hôm nay goods/services name part records vtv2 trực tiếp bóng đá hôm nay provision of goods/services according to vtv2 trực tiếp bóng đá hôm nay contract signed between vtv2 trực tiếp bóng đá hôm nay parties.