Which Cases Do Invoices Not Necessarily Need to Have Complete Content?

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To be specific, according to Clause 3, Article 4 of Circular 39/2014/TT-BTC, the cases where the sales invoices for goods and services do not necessarily need to have all of the mandatory contents are specified as follows:

1. Business organizations selling goods and services may 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.

In the case of providing services, the invoice does not necessarily need to have the criterion "unit of measurement."

2. The following cases do not necessarily need to have all mandatory contents, unless the buyer is an accounting unit that requires the seller to issue the invoice with all contents:

- Self-printed invoices of business organizations such as supermarkets and commercial centers established under legal regulations: It is not necessary to have the name, address, tax code, buyer's signature, and seller's seal.

- For stamps and tickets: On stamps and tickets with pre-printed face value, 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 quantity of invoices and complying well with tax laws: Based on the business's operating characteristics, sales organization methods, the method of invoice creation, and the enterprise's proposals, the Tax Department shall consider and provide written guidance that the invoice does not necessarily need the criterion "seller's seal."

Legal Basis:

♦ Circular 39/2014/TT-BTC;

♦ Circular 119/2014/TT-BTC.

- Nguyen Trinh -

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