Types of Other Invoices Include Which Types?

Pursuant to Clause 3, Article 5 of Decree 119/2018/ND-CP, it is stipulated as follows:

Electronic invoices include the following types:

1. Value-added tax invoices are invoices applicable to sellers of goods and providers of services who declare value-added tax under the deduction method. The value-added tax invoice in this case includes invoices generated from cash registers connected to transfer electronic data to the tax authority.

2. Sales invoices are invoices applicable to sellers of goods and providers of services who declare value-added tax under the direct method. The sales invoice in this case includes invoices generated from cash registers connected to transfer electronic data to the tax authority.

3. Other types of invoices, including: electronic stamps, electronic tickets, electronic cards, electronic receipts, electronic delivery cum transport vouchers, or other electronic documents with different names but containing the content specified in Article 6 of this Decree.

Thus, electronic stamps, electronic tickets, electronic cards, electronic receipts, electronic delivery cum transport vouchers, or other electronic documents are considered other types of invoices according to the above legal regulations.

Sincerely!