Which address shall be contained in e-invoices if the address has not been updated due to changes in administrative boundaries in Vietnam?

Which address shall be contained in e-invoices if the address has not been updated due to changes in administrative boundaries in Vietnam?

Pursuant to Clause 4, Article 10 of Decree 123/2020/ND-CP, the regulation is as follows:

Contents of the invoice

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4. Name, address, and tax identification number of the seller

The invoice must display the name, address, and tax identification number of the seller as per the name, address, and tax identification number listed on the enterprise registration certificate, branch registration certificate, business household registration certificate, taxpayer registration certificate, tax identification number notification, investment registration certificate, cooperative registration certificate.

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Thus, when issuing e-invoices, the company must issue invoices according to the address recorded on the enterprise registration certificate or other documents such as the taxpayer registration certificate, tax identification number notification, and investment registration certificate, even if the company has not updated the address due to changes in administrative boundaries.

Which address shall be contained in e-invoices if the address has not been updated due to changes in administrative boundaries in Vietnam? (Image from Internet)

How many components does the e-invoice format consist of in Vietnam?

Pursuant to Clause 2, Article 12 of Decree 123/2020/ND-CP, the regulations are as follows:

Format of e-invoices

1. The format of an e-invoice is the technical standard that specifies the data style, data length of the information fields serving the transmission, storage, and display of e-invoices. The format of e-invoices uses the XML text format language ("eXtensible Markup Language" is created for the purpose of sharing e-data between information technology systems).

2. The format of an e-invoice consists of two components: a component containing e-invoice business data and a component containing digital signature data. For e-invoices with a tax authority code, there is an additional component containing data related to the tax authority code.

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Thus, the format of an e-invoice consists of two components: a component containing e-invoice business data and a component containing digital signature data. For e-invoices with a tax authority code, there is an additional component containing data related to the tax authority code.

When is it not necessary for e-invoices to have all the contents in Vietnam?

Pursuant to Clause 14, Article 10 of Decree 123/2020/ND-CP regulations on cases where e-invoices do not necessarily need to have all the contents include:

- The e-invoice does not necessarily have the buyer's digital signature (including cases of issuing e-invoices when selling goods, providing services to overseas customers). If the buyer is a business establishment and the buyer and seller agree on the buyer's ability to digitally sign on e-invoices issued by the seller, the e-invoices must have the digital signature of both the seller and buyer according to their agreement.

- For e-invoices issued by tax authorities for each arising instance, it is not necessary to have the digital signature of the seller or buyer.

- For e-invoices of sales at supermarkets, shopping centers where the buyer is an individual not in business, the invoice does not necessarily have the buyer's name, address, or tax identification number.

+ For e-invoices for fuel sales to individuals not in business, it is not necessary to include the invoice title, invoice form number, invoice symbol, invoice number; buyer's name, address, tax identification number; buyer's digital signature; seller's digital signature; VAT rate.

- For e-invoices which are stamps, tickets, cards, it is not necessary to include the seller's digital signature (except in case stamps, tickets, cards are e-invoices with a code from the tax agency), buyer's information (name, address, tax identification number), tax, VAT rate. If stamps, tickets, cards have a pre-determined denomination, it's not necessary to include unit of measurement, quantity, unit price.

- For e-documents for air transport services issued via websites and e-commerce systems established according to international practices for non-business individuals can be considered as e-invoices, it is not necessary to include invoice symbol, form of invoice, invoice number, VAT rate, buyer's tax identification number, address, seller's digital signature.

+ In case a business organization or non-business organization buys air transport services, e-documents for air transport services issued via websites and e-commerce systems created according to international practices for individuals of a business organization or non-business organization cannot be considered as e-invoices. The enterprise providing air transport services must issue e-invoices with all contents as prescribed for the organization whose individuals use the air transport services.

- For invoices of construction, installation activities; activities of building houses for sale paid by progress as per contract, there's no need for unit measure, quantity, unit price on the invoice.

- For the internal delivery cum transportation slip, it must detail information related to the internal dispatch order, recipient, sender, warehouse of departure, receiving warehouse, transportation means. Specifically: buyer's name is the recipient, buyer's address is the receiving warehouse; seller's name is the sender, seller's address is the warehouse of departure and means of transportation; no details of tax, tax rate, total payment amount are shown.

+ For consignment delivery slips to agents, it must detail information such as economic contract, transporter, transportation means, warehouse of departure, receiving warehouse, product name, unit of measurement, quantity, unit price, total amount. Specifically: record the number, date of the economic contract signed between the organization or individual; name of the transporter, transportation contract (if any), seller's address as the warehouse of departure.

- Invoices used for Interline payment between airlines made according to the regulations of the International Air Transport Association do not necessarily have to include invoice symbol, form of invoice, buyer's name, address, tax identification number, buyer's digital signature, unit measure, quantity, unit price.

- Invoices issued by air transport businesses to agents based on reconciled statements and summaries do not necessarily include unit prices.

- For construction, installation, production activities, and provision of products and services of national defense security enterprises serving national defense activities according to the regulations by the Government of Vietnam, it is not necessary for the invoice to include unit measure; quantity; unit price; the section for goods and services should state the provision of goods and services as per the signed contract between the parties.