Converting electronic invoices to paper invoices is a necessary and frequent process driven by customer or business department archiving needs.
Converting electronic invoices to paper invoices
In response to Official Letter No. 3372/CT-TTHT dated April 18, 2017, from the Ho Chi Minh City Tax Department requesting guidance on converting electronic invoices to paper invoices for insurance compensation payments, the General Department of Taxation has the following opinion:
Clause 1 and Clause 3 of Article 3 of Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance stipulate
“1. An electronic invoice is a collection of electronic data messages about the sale of goods and provision of services, which are created, prepared, sent, received, stored, and managed using electronic means. Electronic invoices must meet the content requirements specified in Article 6 of this Circular.”
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Electronic invoices ensure the following principles: the invoice number is determined according to the principle of continuity and chronological order, and each invoice number is guaranteed to be created and used only once.
3. An electronic invoice is legally valid if it simultaneously satisfies the following conditions:
a) There is sufficient reliable assurance regarding the integrity of the information contained in the electronic invoice from the moment the information is created in its final form as an electronic invoice.
The integrity assessment criterion is that the information remains complete and unchanged, aside from formal changes that occur during the exchange, storage, or display of the electronic invoice.
b) The information contained in the electronic invoice must be accessible and usable in its complete form when needed.”
Article 12 of Circular No. 32/2011/TT-BTC dated March 14, 2011, issued by the Ministry of Finance, stipulates...
1. Principle of conversion
Sellers of goods may convert electronic invoices to paper invoices to prove the origin of tangible goods during circulation and may only convert once (01). Electronic invoices converted to paper invoices 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 seal of the seller.
Buyers and sellers may convert electronic invoices into paper invoices for the purpose of archiving accounting documents as prescribed by the Accounting Law. Electronic invoices converted into paper invoices for accounting document archiving must comply with the regulations stated in Clauses 2, 3, and 4 of this Article.
2. Condition
When converting an electronic invoice to a paper invoice, the following conditions must be met:
a) Reflect the full content of the original electronic invoice;
b) It has a special symbol confirming that it has been converted from an electronic invoice to a paper invoice;
c) The conversion from electronic to paper invoice must include the signature and full name of the person performing the conversion.
3. Legal validity of converted electronic invoices
A converted electronic invoice is legally valid when it ensures the integrity of the information on the original invoice, a unique symbol confirming the conversion, and the signature and full name of the person performing the conversion, in accordance with the law on electronic document conversion.
4. Specific symbols on the conversion invoice
The unique markings on a converted electronic invoice to a paper invoice must include the following information: a distinguishing phrase between the converted invoice and the original electronic invoice (clearly stating "CONVERTED ELECTRONIC INVOICE"); the full name and signature of the person performing the conversion; and the time of the conversion.
So, If a customer wishes to convert an electronic invoice to a paper invoice, they should follow the instructions above.
See more: Official Document 2627_TCT-DNL regarding the conversion of electronic invoices to paper invoices.
