Legal Counselling

Vietnam: Conversion of e-invoices into paper ones

Tuyết Hoan

08:29, 12/06/2018

According to Circular No. 32/2011/TT-BTC of the Ministry of Finance of Vietnam, a goods seller may convert e-invoices into paper ones to prove the origin of tangible goods in their circulation. So, what are the conditions for conversion of e-invoices into paper ones?

According to Article 12 of Circular No. 32/2011/TT-BTC of the Ministry of Finance of Vietnam, an e-invoice converted into a paper one must fully satisfy the following conditions:

- Fully presenting contents of the original e-invoice;

- Having a particular sign showing that it is converted from the e-invoice (The particular sign of a paper invoice converted from an e-invoice must fully contain the following information: the phrase distinguishing between the converted invoice and the original e-invoice-source invoice (clearly stating "invoice converted from e-invoice"); full name and signature of the person making conversion; and lime of conversion.);

- Having the signature and full name of the person converting it from the e-invoice.

Converted e-invoice has legal validity when meeting the above-mentioned requirements.

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