Question:
Our company uses two types of invoices:
- VAT invoices
- Invoices combined with internal transport and delivery notes
Now the company has switched VAT invoices to electronic invoices, but the invoices for internal transport and delivery are still paper-based. Is this practice correct, or should we also convert the internal transport and delivery invoices into electronic invoices?
Answer:
– According to the regulations in Article 7, Clause 3 of Circular No. 32/2011/TT-BTC dated March 14, 2011, issued by the Ministry of Finance, providing guidance on the creation, issuance, use, and management of electronic invoices for the sale of goods and provision of services, businesses have the flexibility to use various forms of invoices (self-printed invoices, pre-printed invoices, electronic invoices) for their business operations.
-Therefore, your company can use electronic invoices for both VAT invoices and internal transport and delivery invoices, or if it finds it more suitable, it can continue to use printed or self-printed invoices for internal transport and delivery notes. This practice is in accordance with the regulations stipulated in Circular No. 32/2011/TT-BTC of the Ministry of Finance.
