During the transition from paper invoices to electronic invoices (e-invoices) in 2018, the application of some forms of paper invoices to e-invoices in businesses may lead to errors, especially regarding the relationship between creating e-invoices and the detailed goods declaration form.
Electronic invoices cannot be issued based on the Goods List.
According to the guidance of the Hanoi Tax Department in Official Letter 51358/CT-TTHT regarding the issuance of electronic invoices accompanied by a list, businesses Electronic invoices cannot be issued based on paper lists of goods.
"Based on regulations, an electronic invoice (e-invoice) is essentially a collection of electronic data messages about the sale of goods and provision of services, created, prepared, sent, received, stored, and managed electronically. The number of lines can increase depending on the quantity of goods and products on the invoice. When a company issues an e-invoice to a customer, it must prepare a complete list of goods sold, ensuring that the information contained in the e-invoice is accessible and usable in its entirety when needed, as stipulated in Clause 3, Article 3 of Circular No. 32/2011/TT-BTC dated March 14, 2011, of the Ministry of Finance. The company is not allowed to issue an e-invoice that does not fully display the list of goods sold while simultaneously providing a paper list of goods to the customer, which may include items not shown on the e-invoice.
Clause 3, Article 3 of Circular No. 32/2011/TT-BTC clearly states: An electronic contract is legally valid if it simultaneously satisfies the following conditions::
- There is a reliable guarantee regarding the integrity of the information contained in the e-invoice from the moment the information is created in its final form as an electronic invoice. The criterion for assessing integrity is that the information remains complete and unchanged, apart from formal changes that occur during the exchange, storage, or display of the e-invoice.
- The information contained in the electronic contract can be accessed and used in its complete form when needed.
Therefore, electronic invoices must be prepared with all the necessary information (as stipulated in...). Clause 1, Article 6 of the Decree (Decree 119/2018/ND-CP) and electronic invoices cannot be issued based on detailed goods lists.
Content of the electronic contract
Clause 1, Article 6 of the Decree Decree 119/2018/ND-CP stipulates the content that must be included in electronic invoices when selling goods or providing services as follows:
- Invoice name, invoice symbol, invoice form number symbol, invoice number;
- Name, address, and tax identification number of the seller;
- Name, address, and tax identification number of the buyer (if the buyer has a tax identification number);
- Name, unit of measurement, quantity, unit price of goods and services; total amount excluding value-added tax, value-added tax rate, total value-added tax amount for each tax rate, total value-added tax, total payment amount including value-added tax in the case of a value-added tax invoice;
- Total amount payable;
- Digital signature, electronic signature of the seller;
- Digital signature, electronic signature of the buyer (if any);
- Time of electronic contract creation;
- The tax authority code for electronic invoices includes the tax authority code.
- Fees and charges belonging to the state budget and other related matters (if any).
