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Công văn 60008/CT-TTHT năm 2019 về miễn chữ ký người mua trên hóa đơn điện tử do Cục Thuế thành phố Hà Nội ban hành

GENERAL DEPARTMENT OF TAXATION
DEPARTMENT OF TAXATION OF HANOI
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 60008/CT-TTHT
Re: exclusion of buyer's signature on electronic invoices

Hanoi, July 31, 2019

To: VOSA Hanoi – VOSA CorporationTIN: 0300437898-002Address: Room 707, 7th floor, No. 1 Dao Duy Anh, Phuong Mai ward, Dong Da district, Hanoi.

In response to Official Dispatch No. 01/VSHN-TCKT of VOSA Hanoi on exclusion of buyers’ signatures on electronic invoice (e-invoices), below are opinions of Department of Taxation of Hanoi:

- Pursuant to the Government's Decree No. 119/2018/ND-CP dated 12/9/2018 on e-invoices for sale of goods and services:

+ Article 6:

“Article 6. E-invoice contents

1. E-invoices shall contain the following information:

…

e) The seller’s digital signature and electronic signature;

g) The buyer’s digital signature and electronic signature (if any);

…

2. The Ministry of Finance shall elaborate on contents of e-invoices and cases in which it is unnecessary to present all contents stated in clause 1 of this Article.

+ Article 35 on effect:

“1. This Decree shall enter into force on November 1, 2018.

…

3. During the period from November 1, 2018 to October 31, 2020, the Decree No. 51/2010/ND-CP dated May 14, 2010 and the Decree No. 04/2014/ND-CP dated January 17, 2014 of the Government on sales and service invoices shall remain in effect.

- Point e Clause 1, Clause 2 Article 6 of Circular No. 32/2011/TT-BTC dated March 14, 2011 on e-invoices:

“1. An e-invoice must contain the following information:

…

e) Lawful electronic signature of the seller; date of billing and sending of the invoice. Law full electronic signature of the buyer in case the buyer is an accounting unit.

…

2. The cases in which e-invoices are not required to contain all compulsory information shall be specified by the Ministry of Finance."

- Pursuant to Official Dispatch No. 2402/BTC-TCT dated 23/2/2016 of the Ministry of Finance on exclusion of buyers’ signatures on electronic invoice:

“… in case the buyer is not an accounting unit or an accounting unit that has documents proving the provision of goods/services such as: business contract, delivery note, receipt, etc., the seller shall provide an e-invoice to the buyer as prescribed, in which case buyer’s electronic signature is not required on the e-invoice.

Provincial Departments of Taxation shall consider allowing exclusion of buyers' electronic signatures on e-invoices on a case-by-case basis.”

Pursuant to the aforementioned regulations and guidelines, below is the response of Department of Taxation of Hanoi:

In case the buyer is not an accounting unit or an accounting unit that has documents proving the provision of goods/services between the buyer and VOSA Hanoi such as: business contract, delivery note, receipt, etc., VOSA Hanoi shall issue an e-invoice as per regulations. The buyer’s electronic signature is not required on the e-invoice unless the buyer is an accounting unit whose electronic signature must not be excluded from the invoice).

For further assistance, please contact Inspection Department No. 4 of Department of Taxation of Hanoi.

For your reference and compliance./.

 

DIRECTOR




Mai Son

 

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This document is handled by Dữ Liệu Pháp Luật . Document reference purposes only. Any comments, please send to email: [email protected]

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                            Văn bản hiện tại

                            Số hiệu60008/CT-TTHT
                            Loại văn bảnCông văn
                            Cơ quanCục thuế thành phố Hà Nội
                            Ngày ban hành31/07/2019
                            Người kýMai Sơn
                            Ngày hiệu lực 31/07/2019
                            Tình trạng Còn hiệu lực

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