Is it Permissible to Convert Electronic Invoices and Documents into Paper Invoices and Documents?

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 documents into paper invoices and documents.

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

Can e-invoices and e-documents be converted to paper invoices and documents? (Illustration)

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

- Legal e-invoices and e-documents may be converted to paper invoices and documents 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-documents to paper invoices and documents must ensure consistency between the contents of the e-invoices and e-documents and the paper invoices and documents after the conversion.

- When e-invoices and e-documents are converted to paper invoices and documents, the paper invoices and documents 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 documents.

Thuy Tram

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE

0 lượt xem

- This translation is generated by OpenAI's GPT-4o model;
- The legal regulations in this article are according to Vietnamese Law;
- This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts;
- Articles may be compiled from a variety of sources;
- Applicable Terms may have expired at the time you are reading;
- If you have any questions about the copyright of the article, please contact us via email banquyen@lawnet.vn