According to Circular No. 68/2019/TT-BTC, providing guidelines for implementing Decree No. 119/2018/NĐ-CP regarding electronic invoices, in Article 3.1c, it is stipulated that the name, address, and tax identification number of the buyer must be stated on the invoice in accordance with the information in the business registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax code notice, and investment registration certificate. In Article 3.2, it is further specified that the text, numbers, and currency displayed on the electronic invoice must be in Vietnamese…
So, if the name and address of the buyer on the license are in both English and Vietnamese, is it mandatory for the buyer’s name and address to be in Vietnamese, or can the buyer choose to provide this information in either English or Vietnamese? If the name and address of the buyer on the license are in English, how should this information be presented on the invoice?
Answer:
Based on Clause c, Point 1, and Point 2 of Article 3 of Circular No. 68/2019/TT-BTC dated September 30, 2019, by the Ministry of Finance, which provides guidance on electronic invoices for the sale of goods and provision of services, the name, address, and tax identification number of the buyer on the invoice must be in accordance with the information in the business registration certificate, branch operation registration certificate, household business registration certificate, tax registration certificate, tax code notice, and investment registration certificate, and it must be in Vietnamese.
In cases where the buyer’s license contains both English and Vietnamese information or only English information, the invoice should display the buyer’s name and address in Vietnamese, in accordance with the tax registration certificate and tax code notice.
