The Date of Invoice Creation and the Date of Invoice Signing Do Not Match, How to File Taxes?
Based on Point e Clause 1 Article 3 of Circular 68/2019/TT-BTC regulations:
- Content of the electronic invoice:...e) Time of issuance of the electronic invoice
The time of issuance of the electronic invoice is determined according to the time when the seller stamps the digital signature, or electronic signature on the invoice, displayed in the date, month, year format (e.g., April 30, 2019) and in accordance with the guidelines in Article 4 of this Circular.
In principle, the time of issuance of the electronic invoice is determined according to the time when the seller stamps the digital signature or electronic signature. In other words, the date of issuance and the date of signing the electronic invoice must be consistent with each other.
However, in practice, some localities still allow the date of issuance and the date of signing the invoice to be different. In such cases, if the time of signing and the time of issuing the invoice differ, the recipient of the invoice will base on the date of electronic signature to declare tax.
Therefore, in your case, you need to contact the local tax authority where the taxpayer registration was made to get more detailed guidance.
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