Do e-invoices separately issued by tax authorities necessarily bear the buyer’s and the seller’s digital signatures in Vietnam?

Hello, Lawnet would like to answer the following:

1. Digital signature on e-invoice in Vietnam

According to Clause 6, Article 3 of Decree 130/2018 ND-CP:

“6. "Digital signature" means a form of electronic signature created by the transformation of a data message using an asymmetric cryptography in which those who have initial data messages and the public key of the signer can be determined exactly:

a) The above transformation is created by the correct private key corresponding to public key in the same key pair;

b) The integrity of the content of data messages since the implementation of the mentioned above transformation.”

Digital signature is one of the authentication factors, a condition that makes up the legality of electronic invoices.

On an e-invoice, there are usually two types of digital signatures of two parties participating in the transaction, which are the digital signatures of the seller and the buyer.

According to Clause 7, Article 10 of Decree 123/2020/ND-CP, the seller's signature on the e-invoice is as follows:

- In case the seller is an enterprise or organization, the seller’s digital signature on the invoice is the digital signature of such enterprise or organization;

- In case the seller is an individual, it will be the digital signature of the individual or another person authorized by the individual.

In case an electronic invoice does not necessarily have the seller’s and the buyer’s digital signatures, the provisions in Clause 14 of Article 3 of Decree 123/2020/ND-CP,  shall apply.

2. What are cases where it is not necessary to have digital signatures of the seller and the buyer in Vietnam?

Pursuant to Article 14 of Decree 123/2020/ND-CP, which stipulates a number of cases where e-invoices do not necessarily have digital signatures of sellers and buyers on e-invoices, including:

- An electronic invoice does not necessarily have the buyer’s electronic signature, even if goods/services are sold overseas.

In case the buyer is a business establishment and both the buyer and the seller agrees to use digital or electronic signatures on the e-invoice issued by the seller, the invoice shall bear the buyer’s and the seller’s digital or electronic signatures as agreed.

- E-invoices separately issued by tax authorities do not necessarily bear the buyer’s and the seller’s digital signatures.

- The e-invoice issued by a supermarket or shopping mall to a non-business buyer does not necessarily bear the buyer’s name, address and TIN.

- E-invoices for sale of oil and gas to non-business individuals do not necessarily bear the name, form number, reference number, and number of the invoice; the buyer’s name, address, TIN, electronic signature; the seller’s digital or electronic signature; VAT rate.

- E-invoices in the form of stamps, tickets or cards do not necessarily contain the seller’s digital signature (except for those authenticated by tax authorities), the buyer’s information (name, address and TIN), VAT rate and VAT amount. Pre-priced electronic stamps, tickets and cards do not necessarily contain the unit, quantity and unit price.

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

- Invoices for interline payment between airliners issued in accordance with regulations of the International Air Transport Association (IATA) do not necessarily have the reference number and form number of the invoice, the buyer’s name, address, TIN and electronic signature, unit, quantity, unit price.

Thus, the e-invoices issued by the tax authorities each time they are incurred are not necessarily digitally signed by the seller or the buyer.

E-invoices issued by tax authorities for each time they are generated are invoices with the symbols specified in Article 4 of Circular 78/2021/TT-BTC.

Best regards!

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