Question:
Our company has received an electronic invoice from a supplier. I checked the invoice on the invoice lookup system, and it appears to be valid, having been issued and accepted by the tax authority. However, this electronic invoice does not show the electronic signature date, only the invoice issuance date. Is this invoice still considered valid?
Answer:
Based on Article 7, Article 15 of Decree No. 51/2010/ND-CP dated May 14, 2010, by the Government, which regulates electronic invoices and invoice issuance.
Based on Clause 2 of Article 16 of Circular No. 39/2014/TT-BTC dated March 31, 2014, by the Ministry of Finance, providing guidance on invoice issuance.
Based on Article 6, Article 8, Article 12 of Circular No. 32/2011/TT-BTC dated March 14, 2011, by the Ministry of Finance, providing guidance on the content and issuance of electronic invoices.
=> According to the above regulations, in principle, when issuing electronic invoices, all the required content of electronic invoices as specified in Article 6 of Circular No. 32/2011/TT-BTC must be included. Question: In 2018, we issued electronic invoices with template number 01GTKT0/001 provided by Company A’s software. However, Company A’s software did not meet our requirements, so we couldn’t use it, and we announced the cancellation of the invoice template. Now, we want to issue new electronic invoices using software provided by Company B. Should we use template number 01GTKT0/001 again, or should we change it to template number 01GTKT0/002? Answer:
Based on Clause 1, Article 6 of Circular No. 32/2011/TT-BTC dated March 14, 2011, by the Ministry of Finance, which provides guidance on the initiation, issuance, use, and management of electronic invoices for the sale of goods and provision of services, specifying the content of electronic invoices.
Based on Clause 1, Article 4 and Appendix 1 of Circular No. 39/2014/TT-BTC dated March 31, 2014, by the Ministry of Finance, which provides guidance on the implementation of invoices for the sale of goods and provision of services, specifying invoice content and instructions on symbols and required information on invoices. In the case where, in 2018, your company issued electronic invoices with template number 01GTKT0/001 but later chose not to use it and announced the cancellation of this invoice template, your company may freely select the template number for the new electronic invoices. Therefore, if your company chooses template number 01GTKT0/001 for the new invoices, the invoice symbol of this template must not match the symbol of the previously cancelled invoice.
