What are the 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 the provisions of Clause 2, Article 3 of Decree 123/2020/ND-CP, ""e-invoice” means an invoice, with or without the tax authority’s authentication code, in the form of electronic data, issued by the goods seller or service provider by using electronic instruments to record information on the sale of goods or service provision in accordance with regulations of the Law on accounting and the Law on taxation, including the 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 of Decree 123/2020/ND-CP regulating invoices and documents, guided by Article 4 of Circular 78/2021/TT-BTC guiding the implementation of a number of articles of the Law on Tax administration 2019, Decree 123/2020/ND-CP regulating 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 the same contents as an e-invoice as prescribed;

+ Electronic records which are used and managed in the 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 of Decree 123/2020/ND-CP, there are regulations on some cases where a digital signature is not required, including:

- For goods purchase and sale invoices, the electronic invoice does not necessarily have to have the buyer's electronic signature (including the 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 the digital signature of the seller and buyer.

- For electronic invoices selling gasoline to non-business individuals, it is not necessary to have the buyer's electronic signature; digital signature, electronic signature of the seller.

- For electronic invoices that are stamps, tickets, or cards, the invoice does not necessarily have the 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 the reference number, form number and number of the invoice, VAT rate, the buyer’s TIN and address, and the 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 the regulations of the International Air Transport Association, the invoice does not necessarily have to have the buyer's digital signature.

- Invoices are created from a cash register that has a data transfer connection with the tax authority.

Thus, in the cases specified in Clause 14, Article 10, Clause 2, Article 11 of Decree 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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