What are bóng đá hôm nay trực tiếp types of e-invoices that do not necessarily require a digital signature in Vietnam?

Hello, Lawnet would like to answer as follows:

1. What is an e-invoice?

According to bóng đá hôm nay trực tiếp provisions of Clause 2, Article 3 ofDecree No. 123/2020/ND-CP, ""e-invoice” means an invoice, with or without bóng đá hôm nay trực tiếp tax authority’s authentication code, in bóng đá hôm nay trực tiếp form of electronic data, issued by bóng đá hôm nay trực tiếp goods seller or service provider by using electronic instruments to record information on bóng đá hôm nay trực tiếp sale of goods or service provision in accordance with regulations of bóng đá hôm nay trực tiếp Law on accounting and bóng đá hôm nay trực tiếp Law on taxation, including bóng đá hôm nay trực tiếp invoices generated by POS cash registers that are digitally connected to tax authorities."

2. Types of e-invoices with numbers in Vietnam

Pursuant to Point b, Clause 1, Article 10 ofDecree No. 123/2020/ND-CPregulating invoices and documents, guided by Article 4 ofCircular No. 78/2021/TT-BTCguiding bóng đá hôm nay trực tiếp implementation of a number of articles of bóng đá hôm nay trực tiếpLaw on Tax administration 2019, Decree No. 123/2020/ND-CPregulating invoices and documents.

- Form number of an e-invoice is as follows:

+ Electronic VAT invoice;

+ Electronic sales invoice;

+ E-invoice for sale of public property;

+ E-invoice for sale of national reserve goods;

+ Other types of e-invoice, including electronic stamp, ticket, card, receipt or other electronic documents that have other names but have bóng đá hôm nay trực tiếp same contents as an e-invoice as prescribed;

+ Electronic records which are used and managed in bóng đá hôm nay trực tiếp same manner as invoices, including electronic delivery and internal consignment notes, and electronic delivery notes for goods sent to sales agents.

3. E-invoices that do not necessarily require a digital signature in Vietnam

Normally, invoices in section 2 must have a digital signature according to regulations, however, according to Clause 14, Article 10, Clause 2, Article 11 ofDecree No. 123/2020/ND-CP, there are regulations on some cases where a digital signature is not required, including:

- For goods purchase and sale invoices, bóng đá hôm nay trực tiếp electronic invoice does not necessarily have to have bóng đá hôm nay trực tiếp buyer's electronic signature (including bóng đá hôm nay trực tiếp case of making electronic invoices when selling goods or providing services to customers abroad)

- For electronic invoices issued by tax authorities each time they arise, it is not necessary to have bóng đá hôm nay trực tiếp digital signature of bóng đá hôm nay trực tiếp seller and buyer.

- For electronic invoices selling gasoline to non-business individuals, it is not necessary to have bóng đá hôm nay trực tiếp buyer's electronic signature; digital signature, electronic signature of bóng đá hôm nay trực tiếp seller.

- For electronic invoices that are stamps, tickets, or cards, bóng đá hôm nay trực tiếp invoice does not necessarily have bóng đá hôm nay trực tiếp seller's digital signature (except in cases where stamps, tickets, or cards are electronic invoices with codes issued by tax authorities).

- Electronic air tickets issued via websites and e-commerce systems to buyers that are non-business individuals following international practices do not necessarily bear bóng đá hôm nay trực tiếp reference number, form number and number of bóng đá hôm nay trực tiếp invoice, VAT rate, bóng đá hôm nay trực tiếp buyer’s TIN and address, and bóng đá hôm nay trực tiếp seller’s digital signature.

Except for cases where business organizations or non-business organizations purchasing air transport services issue invoices that must have a digital signature.

- Invoices used for Interline payments between airlines are prepared according to bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếp International Air Transport Association, bóng đá hôm nay trực tiếp invoice does not necessarily have to have bóng đá hôm nay trực tiếp buyer's digital signature.

- Invoices are created from a cash register that has a data transfer connection with bóng đá hôm nay trực tiếp tax authority.

Thus, in bóng đá hôm nay trực tiếp cases specified in Clause 14, Article 10, Clause 2, Article 11 ofDecree No. 123/2020/ND-CP, electronic invoices are not required to have a digital signature.

Key word: e-invoices | in Vietnam | digital signature | Decree 123/2020/ND-CP | What is an e-invoice? |

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