Guidance on the Use of Electronic Invoices for Payments in Health Insurance Medical Examination and Treatment

12:31, 11/07/2024

According to the guidance in Official Dispatch 3991/BHXH-TCKT, the use of electronic invoices for the settlement of health insurance medical examination and treatment expenses is implemented as follows:

- Medical facilities, when providing converted electronic invoices to the Social Insurance Agency or to patients who hold health insurance cards, must include the signature of the person performing the conversion and the stamp of the unit;- In cases where the Tax Department considers and provides written guidance, the electronic invoice is not required to have the "seller's stamp";- If the patient has not been provided with a converted electronic invoice by the healthcare facility, the Social Insurance Agency shall accept the image of the electronic invoice provided by the patient, conduct verification, and request the medical facility to provide the converted electronic invoice to the patient.

The conversion of electronic invoices to paper invoices is carried out in accordance with the provisions of Article 12 Circular 32/2011/TT-BTC and is transferred, retained at the place where payment arises directly for payment as stipulated.

See also Official Dispatch 3991/BHXH-TCKT dated September 11, 2017.

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