The Purchaser's Name and the Seller's Unit on the Value-Added Tax Invoice: Is It Mandatory to Write in Upper Case?
Based on the provisions at Clause 3, Article 5 of Circular 119/2014/TT-BTC:
The seller must issue an invoice when selling goods and services, including cases where goods and services are used for promotion, advertising, samples; goods and services used for giving, gifting, exchanging, replacing wages for employees, and internal consumption (except for internal circulation of goods to continue the production process).
Regarding the way to record the seller's and buyer's information on the invoice, it is applied according to the provisions at Point b, Clause 7, Article 3 of Circular 26/2015/TT-BTC, specifically:
Items “Name, address, tax code of the seller”, “name, address, tax code of the buyer”
The seller must correctly record the item “tax code” of the buyer and the seller.
The items “name, address” of the seller and buyer must be written in full; in case of abbreviations, it must ensure the correct identification of the buyer and seller.
In the case where the name and address of the buyer are too long, the seller is allowed to abbreviate some common nouns on the invoice such as “Phuong” to “P”; “Quan” to “Q”, “Thanh Pho” to “TP”, “Viet Nam” to “VN” or “Co Phan” to “CP”, “Trach Nhiem Huu Han” to “TNHH”, “khu cong nghiep” to “KCN”, “san xuat” to “SX”, “Chi nhanh” to “CN”… but must ensure the full house number, street name, ward, commune, district, city, accurately identify the enterprise's name, address and conform to the business registration, taxpayer registration of the enterprise.
In the case where the selling organization has an affiliated unit with a direct sales tax code, the name, address, and tax code of the affiliated unit are recorded. In case the affiliated unit does not have a tax code, the headquarter's tax code is recorded.
This regulation does not require the seller's and buyer's names to be written in uppercase, only requiring them to be fully written; in case of excessively long names, abbreviations are allowed according to the regulations.
Therefore, if your company issues a value-added tax invoice with the seller's and buyer's names in uppercase, it does not violate the regulation on how to record this item on the invoice. However, according to the current administrative document presentation format, for the aforementioned proper names, you should write them in uppercase.
Respectfully!
