"05 Things Accountants Must Know When Using Electronic Invoices"

1. The mandatory contents that must be accurate and complete on an electronic invoice are the invoice code, the invoice form code, and the invoice number.

2. In the case of self-printed invoices, if the created electronic invoice already has the mandatory contents but lacks or has incorrect other contents, they must be immediately corrected to minimize the penalty level.

3. The creation of invoices must ensure compliance with the conditions stipulated in Circular 32/2011/TT-BTC guiding the creation, issuance, and use of electronic invoices for selling goods and providing services.

4. Fake invoices are invoices that are printed or created based on the invoices already issued by other organizations or individuals or printed or created with duplicate numbers of the same invoice code.

5. In the case of fake invoices caused by the objective fault of the self-printed invoice software, no penalty shall be imposed.

The objective fault of the self-printed invoice software is identified as the inherent fault of the self-printed invoice software (such as due to viruses, etc.), without human intervention. If a self-printed invoice is determined to be a fake invoice due to the objective fault of the self-printed invoice software, the software provider shall be subject to a warning penalty. Both parties (the software provider and the software user) must halt the creation of invoices and promptly adjust and correct the self-printed invoice software.

The above contents are based on regulations stipulated in Circular 10/2014/TT-BTC guiding the administrative sanction of violations regarding invoices.

Duy Thinh

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