Can e-invoices and e-records be converted to paper invoices and records in Vietnam?

21:36, 10/07/2024

Recently, the Government of Vietnam has announced the Draft Decree regulating invoices and documents, which stipulates the conversion of electronic invoices and electronic records into paper invoices and records.

conversion of e-invoices and e-documents to paper invoices and documents, Draft

Can e-invoices and e-records be converted to paper invoices and records in Vietnam? (Illustration)

To be specific, Article 6 of the DraftDecree providing regulations on invoices and records provides that the conversion of e-invoices and e-records to paper invoices and records is implemented as follows:

- Legal e-invoices and e-records may be converted to paper invoices and records upon the occurrence of economic and financial requirements or at the request of tax authorities, inspection agencies, auditing agencies, or in accordance with laws on inspection, auditing, and investigation.

- The conversion of e-invoices and e-records to paper invoices and records must ensure consistency between the contents of the e-invoices and e-records and the paper invoices and records after the conversion.

- When e-invoices and e-records are converted to paper invoices and records, the paper invoices and records are only valid for bookkeeping and monitoring purposes under the laws on accounting, electronic transactions, and are not valid for transactions and payment, except for invoices generated from cash registers connected to transfer electronic data to tax authorities as prescribed in this Decree.

More details can be found in the DraftDecree providing regulations on invoices and records.

Thuy Tram

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- The legal regulations in this article are according to Vietnamese Law;
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