08 cases where e-invoices are not required to meet all criteria

E-invoices are not required to have all the following contents:
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Cases on electricity bills do not necessarily contain all the contents being guided in Clause 3, Article 3 of Circular 68/2019/TT-BTC guiding the implementation of a number of articles of Decree 119/2018/ND -CP on electronic invoices when selling goods and providing services.

According to the provisions of Article 6 of Decree 119/2018/ND-CP, an e-invoice has the following contents:

a) Invoice name, invoice symbol, invoice model number, invoice number;

b) Name, address, tax identification number of the seller;

c) Name, address, tax identification number of the buyer (if the buyer has a tax code);

d) Name, unit of calculation, quantity and unit price of goods or services; into money excluding value added tax, value added tax rate, total value added tax amount according to each tax rate, total value added tax amount, total payment including value tax increase in the case of a value-added invoice;

dd) Total payment amount;

e) Digital signature, electronic signature of the seller;

g) Digital signature, electronic signature of the buyer (if any);

h) Time of making e-invoices;

i) Tax authority’s code for e-invoices with tax authority’s code;

k) State budget fees and charges and other relevant contents (if any).

The Ministry of Finance shall specifically guide the contents of e-invoices and e-invoices that do not necessarily have all the above-mentioned contents in Clause 3, Article 3 of Circular 68/2019/TT- BTC is as follows:

  1. On e-invoices, it is not necessary to have the electronic signature of the buyer

– (Including the case of e-invoicing when selling goods or providing services to overseas customers).

– In case the buyer is a business establishment and the buyer and seller have an agreement that the buyer meets the technical conditions for digitally signing and digitally signing on the e-invoice made by the seller, the e-invoice will be electronic signatures, digital signatures of the seller and the buyer according to the agreement between the two parties.

  1. For e-invoices sold at supermarkets and trade centers where the buyer is an individual, not doing business

– On the invoice, it is not necessary to have the name, address, and tax code of the buyer.

  1. For e-invoices for selling petrol and oil to non-business individuals

– It is not necessary to have the criteria of invoice name, invoice model number, invoice symbol, and invoice number; buyer’s name, address, tax identification number, buyer’s electronic signature; digital signature, electronic signature of the seller, value added tax rate.

– The seller must ensure that the electronic invoice is fully stored for the case of selling gasoline to an individual customer who is not doing business in accordance with regulations and can be looked up when required by the competent authority.

  1. For e-invoices are stamps, tickets, cards

– On the invoice, it is not necessary to have the electronic signature or digital signature of the seller (except for the case where the stamp, ticket, card is an electronic invoice issued by the tax authority), and the buyer’s criteria (name, address) only, tax code), tax amount, value-added tax rate. In case stamps, tickets and electronic cards are available in face value, it is not necessary to have criteria for unit, quantity and unit price.

  1. For air transport service electronic documents

– Exporting via website and e-commerce system established in accordance with international practices for non-business buyers identified as e-invoices, it is not necessary to have the invoice symbol, signature on the invoice. invoice template, invoice number, value added tax rate, tax code, buyer’s address, digital signature, seller’s electronic signature.

– In case a business organization or a non-business organization buys air transport services, the electronic vouchers for air transport services exported through the website and e-commerce system shall be made according to international practices for customers. individuals of business organizations, individuals of non-business organizations shall not be identified as e-invoices. The air transport service enterprise or agent must issue an electronic invoice with all the required contents and hand it over to the organization or individual using the air transport service.

  1. For invoices of construction and installation activities; Construction activities of houses for sale with collection of money according to the contract progress

– On the invoice, it is not necessary to have the unit of calculation, quantity, and unit price.

  1. For delivery note cum electronic shipping

– The electronic delivery cum delivery note does not show the buyer’s criteria but shows the name of the carrier, the means of transport, the address of the warehouse, the address of the warehouse; does not show tax amount, tax rate, total payment amount.

  1. Invoice used for Interline payments between airlines

– Prepared according to the regulations of the International Air Transport Association, the invoice does not necessarily have the following criteria: invoice symbol, invoice sample symbol, name of address, tax code of the buyer, electronic signature of the buyer, unit of measure, quantity, unit price



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