Content of the Electronic Invoice

18:47, 11/07/2024

Decree 119/2018/ND-CP stipulates electronic invoices for the sale of goods and provision of services issued by the Government of Vietnam on September 12, 2018. So, what contents must electronic invoices have according to the provisions of this Decree?

According to the provisions in Article 6 of Decree 119/2018/ND-CP, an electronic invoice contains the following contents:

- Invoice name, invoice symbol, form number symbol, invoice number;- Name, address, tax identification number of the seller;- Name, address, tax identification number of the buyer (if the buyer has a tax identification number);- Name, unit of measurement, quantity, unit price of goods, services; amount without value-added tax, value-added tax rate, total value-added tax amount according to each tax rate, total value-added tax, total payment amount inclusive of value-added tax in case of a value-added tax invoice;- Total payment amount;- Digital signature, electronic signature of the seller;- Digital signature, electronic signature of the buyer (if any);- The time of issuing the electronic invoice;- Code of the tax authority for electronic invoices with the tax authority's code;- Fees, charges belonging to the state budget and other related contents (if any).

The Ministry of Finance provides specific guidance on the contents of electronic invoices and cases where electronic invoices do not necessarily have all the contents mentioned above.

See more: Decree 119/2018/ND-CP effective from November 1, 2018.

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