Guidance on How to Fill in All Mandatory Items on Invoices

1. Type of Invoices

The type of invoice is indicated on each invoice sheet. For example: VALUE ADDED TAX INVOICE, SALES INVOICE...

In cases where the invoice is also used as a specific document for accounting or sales purposes, an additional name can be added, but it must be written after the type of invoice with a smaller font size or in parentheses. For example: VALUE ADDED TAX INVOICE - WARRANTY RECEIPT, VALUE ADDED TAX INVOICE (WARRANTY RECEIPT), VALUE ADDED TAX INVOICE - PAYMENT RECEIPT, VALUE ADDED TAX INVOICE (PAYMENT RECEIPT)...

2. Invoice Template Code and Invoice Code

The invoice template code includes information indicating the type of invoice, the number of copies, and the sample number within a type of invoice (a type of invoice may have multiple templates).

The invoice code is a distinguishing mark of the invoice using the Vietnamese alphabet and the last 02 digits of the year.

For pre-printed invoices, the last 02 digits of the year indicate the year the invoice was printed. For self-printed invoices, the last 02 digits indicate the year the invoice began to be used, as noted on the issuance notice or the year the invoice was printed.

Example: Company X issued an invoice notice on June 7, 2014, with a quantity of 500 invoices, from number 201 to 700. By the end of 2014, Company X had not used up 500 invoices. In 2015, Company X may continue to use up to the remaining 500 invoices.

If Company X does not wish to continue using the unused issued invoices, it must cancel the unused invoices and issue a new invoice issuance notice according to regulations.

Illustration (source: internet)

3. Invoice Copies

Invoice copies are the sheets within the same invoice number. Each invoice number must have at least 2 copies, and no more than 9 copies, including:

+ Copy 1: Retained.

+ Copy 2: Delivered to the buyer.

Subsequent copies from the third copy onward are named according to the specific utility designed by the invoice creator. For invoices issued by the tax authority, there must be 3 copies, with the third copy retained by the tax authority.

For assets that require registration of ownership and usage rights with the competent authority, enterprises and individuals trading such assets must create and issue invoices with at least 3 copies: one for the buyer, copy 2 labeled “delivered to the buyer,” and one used for registering the ownership and usage rights according to law.

If businesses and individuals trading such assets only create 2-copy invoices, the buyers of assets requiring registration with the competent authority, where copy 2 must be retained by the asset registration management (e.g., the police department), may use the following documents for accounting, tax declaration, deduction, and state budget settlement as regulated: Copy 2 of the invoice (photocopy certified by the seller), payment documents, the receipt (copy 2, photocopy) related to the assets requiring registration.

4. Sequential Invoice Numbers

The sequential invoice number is a number following the natural sequence within the invoice code, consisting of 7 digits in one invoice code.

5. Seller's Name, Address, and Tax Code

6. Buyer's Name, Address, and Tax Code

7. Name of goods, services; unit of measure; quantity; unit price of goods/services; total amount written in both numbers and words

In cases where business organizations use accounting software under the multinational corporation's system, the unit of measure can be written in English according to the system's requirements.

8. Buyer and Seller Signatures, Full Names, Seller's Seal (if any), and Date of Invoice Creation

9. Organization Printing the Invoice

On pre-printed invoices, the name and tax code of the organization printing the invoice must be shown, including cases where the printing organization self-prints the invoice.

The above content is based on the provisions of Clause 1, Article 4 of Circular 39/2014/TT-BTC guiding the implementation of Decree 51/2010/ND-CP and Decree 04/2014/ND-CP.

Duy Thinh

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