Transition from Electronic Invoices to Paper Invoices without Requiring Complete Content

To be specific:, at Point a, Clause 3, Article 4 of Circular 39/2014/TT-BTC (as amended by Point b, Clause 2, Article 5 of Circular 119/2014/TT-BTC), it is stipulated that in certain cases, electronic invoices converted to paper invoices are not required to have all the following contents:

- Business organizations selling goods and services can create, issue, and use invoices without the buyer's signature and the seller's seal in the following cases: electricity invoices; water invoices; telecommunication service invoices; banking service invoices that meet the self-printing conditions as guided in Circular 39/2014/TT-BTC.

In the case of service businesses, the invoice does not necessarily need to have the "unit of measurement".

- The following cases do not necessarily need to have all the mandatory contents, except when the buyer is an accounting unit and requires the seller to issue an invoice with all the contents guided in Clause 1, Article 4 of Circular 39/2014/TT-BTC:

+ Self-printed invoices of business organizations operating supermarkets and shopping centers established in accordance with the law do not necessarily need to have the name, address, tax code, signature of the buyer, and the seller's seal.

+ Regarding stamps and tickets: On stamps and tickets with pre-printed denominations, it is not necessary to have the seller's signature, seller's seal, name, address, tax code, and buyer's signature.

+ For enterprises using a large number of invoices and complying well with tax laws, based on the business activity characteristics, sales organization methods, invoice preparation methods of the enterprise, and based on the enterprise's proposal, the Tax Department will consider and issue written guidelines that the invoice does not necessarily need the seller's seal.

+ Other cases according to the guidance of the Ministry of Finance.

Regarding the principle of converting from electronic invoices to paper invoices, it is regulated in Clause 1, Article 12 of Circular 32/2011/TT-BTC as follows:

"The seller of goods is allowed to convert electronic invoices to paper invoices to prove the origin of tangible goods during circulation and it is only allowed to be converted once. The electronic invoice converted to a paper invoice to prove the origin of goods must meet the regulations stated in Clauses 2, 3, and 4 of this Article and must have the signature of the legal representative of the seller, and the seller’s seal."

"The buyer and seller are allowed to convert electronic invoices to paper invoices to serve the storage of accounting documents in accordance with the Law on Accounting. The electronic invoice converted to a paper invoice for the purpose of accounting document storage must meet the regulations stated in Clauses 2, 3, and 4 of this Article."

Duy Thinh

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