Is it mandatory for authenticated e-invoices to have a digital signature in Vietnam?

Is it mandatory for authenticated e-invoices to have a digital signature in Vietnam?

Based on Clause 7, Article 10 of Decree 123/2020/ND-CP, the regulations on invoice content are as follows:

Content of the invoice

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7. Signatures of the seller and the buyer, specifically:

a) For printed invoices by tax authorities, the invoice must have the seller's signature, the seller's seal (if any), and the buyer's signature (if any).

b) For e-invoices:

If the seller is a business or organization, the seller's digital signature on the invoice is the digital signature of the business or organization; if the seller is an individual, they shall use the individual's digital signature or the signature of an authorized person.

In cases where e-invoices do not necessarily have to contain the digital signatures of the seller and buyer, they must comply with the provisions in Clause 14 of this Article.

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Therefore, an e-invoice with a tax code issued by the tax authorities typically must have the seller's, which is the business or organization's, digital signature.

However, there are certain cases where an e-invoice does not necessarily require the seller's or the buyer's digital signature as stipulated in Clause 14, Article 10 of Decree 123/2020/ND-CP as follows:

[1] e-invoices do not necessarily require the buyer's digital signature (including cases where e-invoices are created when selling goods or providing services to customers overseas).

If the buyer is a business establishment and there is an agreement between the buyer and seller on technical conditions for digitally signing e-invoices created by the seller, then the e-invoice will have the digital signatures of both seller and buyer as per the agreement.

[2] For e-invoices issued by tax authorities on a per-transaction basis, the seller's and buyer's digital signatures are not necessarily required.

[3] For e-invoices for goods sold at supermarkets or shopping centers where the buyer is an individual and not conducting business, the invoice does not necessarily need to include the buyer's name, address, and tax code.

For e-invoices for gasoline sales to non-business individual customers, it is not required to have categories such as invoice name, form symbol, invoice symbol, invoice number; the buyer's name, address, tax code; the buyer's digital signature; the seller's digital signature; and value-added tax rate.

[4] For e-invoices that are labels, tickets, or cards, it is not necessary to include the seller's digital signature (except for cases where labels, tickets, or cards are e-invoices with codes issued by the tax authority), purchaser information (name, address, tax code), tax amount, and value-added tax rate.

In cases where e-labels, tickets or cards have a pre-set face value, it is not necessary to include categories such as unit of measurement, quantity, and unit price.

[5] For e-vouchers for air transport services issued through websites and e-commerce systems according to international practices for individual non-business buyers that are identified as e-invoices, the invoice does not need to include invoice symbol, form symbol, invoice serial number, value-added tax rate, buyer's tax code, buyer's address, seller's digital signature.

If a business organization or non-business organization purchases air transport services, the e-voucher for air transport services released via websites and e-commerce systems according to international practices for individuals of the business organization, individuals of the non-business organization will not be considered as an e-invoice.

Air transport service business enterprises must issue e-invoices with full content as prescribed to provide the organization with individuals who use the air transport services.

[6] For invoices of construction, installation activities; construction of houses for sale with payment made based on the progress of the contract, it is not necessary to include unit of measure, quantity, unit price on the invoice.

[7] For internal transportation and storage delivery notes, the delivery note must show information such as internal order, recipient, issuer, warehouse location, receiving location, and means of transport.

Specifically, the buyer's name represents the goods receiver, the buyer's address represents the receiving warehouse location; the seller's name represents the issuer, the seller's address represents the issuing warehouse location and means of transport; does not show tax, tax rate, total payment amount.

For consignment agency delivery notes, the delivery note shows information such as economic contracts, transporter, means of transport, warehouse location, and receiving warehouse location, product name, unit of measure, quantity, unit price, total amount.

Specifically, record the number, date, and year of the economic contract signed between organizations, individuals; full name of the transporter, transport contract (if any), seller’s address representing the issuing warehouse location.

[8] Invoices used for Interline payment between airlines according to the regulations of the International Air Transport Association do not need to include criteria: invoice symbol, form symbol, buyer's name, buyer's address, and tax code, buyer’s digital signature, unit of product measurement, quantity, unit price.

[9] Invoices of air transport enterprises issued to agents are invoices issued based on reports reconciled between the two parties and on the summary list, the invoice does not need to include unit price.

[10] For construction, installation, production, supply of products and services by national defense and security enterprises for defense and security activities as defined by the Government of Vietnam, the invoice does not necessarily include units of measure, quantity, unit price; the section of goods, services specifies supply of goods and services according to signed contracts between parties.

Is it mandatory for authenticated e-invoices to have a digital signature in Vietnam? (Images from the Internet)

Do authenticated e-invoices include transaction numbers in Vietnam?

Pursuant to Clause 2, Article 3 of Decree 123/2020/ND-CP the provisions are as follows:

Definition of terms

In this Decree, the following terms are understood as follows:

1. Invoice is an accounting document created by an organization or individual when selling goods or providing services, recording information about goods sales, service provision. An invoice can be in the form of an e-invoice or a printed invoice by the tax authorities.

2. e-invoice is an invoice with or without a tax authority code represented in e-data form, generated by sellers using e-means to record information on sales and service provision pursuant to regulations on accounting and tax law, including the case where invoices are generated from cash registers with e-data transfer connectivity with the tax authorities, wherein:

a) An e-invoice with a tax authority code is one that is assigned a code by the tax authority before being sent to the buyer by the seller.

The tax authority code on the e-invoice includes a transaction number which is a unique sequence generated by the tax authority's system and a character string encoded by the tax authority based on the seller's invoice information.

b) An e-invoice without a tax authority code is one that the seller sends to the buyer without the tax authority code.

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The tax authority code on the e-invoice includes a transaction number generated uniquely by the tax authority's system and a character string encrypted by the tax authority based on the seller's details on the invoice.

Thus, the tax authority code on the e-invoice includes a transaction number.

Is the issuance of a tax authority code on an e-invoice based on business information in Vietnam?

According to Clause 4, Article 90 of the Law on Tax Administration 2019, the provisions are as follows:

Principles for creating, managing, and using e-invoices

1. When selling goods or providing services, the seller must create an e-invoice to deliver to the buyer in a standard data format and must fully record the contents as required by the regulations on tax law and accounting law, without discrimination regarding the value of each goods sale or service provision.

2. In case the seller uses a cash register, they shall register to use e-invoices generated from cash registers connected to transfer e-data to the tax authority.

3. The registration, management, and use of e-invoices in transactions related to selling goods or providing services must comply with the regulations on e-transactions, accounting law, and tax law.

*4. Issuance of a tax authority code on an e-invoice is based on information from businesses, economic organizations, other organizations, business households, and individual businesses recorded on the invoice. Businesses, economic organizations, other organizations, business households, and individual businesses are responsible for the accuracy of the information on the invoice.

5. the Government of Vietnam provides detailed guidance on this Article.

Thus, according to the regulations, the issuance of a tax authority code on an e-invoice is based on the business's information, and the business must ensure the accuracy of this information.