According to current regulations: Sellers of goods are allowed to convert electronic invoices to paper invoices to prove the origin of tangible goods in circulation and can only convert once (01). However, the regulations in Decree 119/2018/ND-CP and Decree 123/2020/ND-CP have differences regarding converted invoices.
Specifically, what is the format of the converted electronic invoice? conversion conditions? legal value? symbols? … businesses can see details in the article below:
Table of Contents Hide
I. Current regulations on converting electronic invoices to paper invoices
1. When is it necessary to convert to electronic invoices?
2. What conditions must a conversion contract meet?
3. Is the conversion invoice legally valid?
4. Distinguishing symbols on conversion invoices
II. Comparison of regulations on converted electronic invoices in Decree 119 & Decree 123
I. Current regulations on converting electronic invoices to paper invoices
1. When is it necessary to convert to electronic invoices?
According to the provisions of Clause 1, Article 12 of Circular 32/2011/TT-BTC :
– Sellers of goods use converted invoices germany telegram data to prove the origin of tangible goods in circulation and may only convert one (01) time. Accordingly, electronic invoices converted to paper invoices to prove the origin of goods must meet the provisions stated in Clauses 2, 3, 4 of this Article and must have the
signature of the legal representative of the seller and the seller’s seal.
– Buyers and sellers are allowed to convert has a content library where electronic invoices to paper invoices to serve the purpose of storing accounting documents according to the provisions of the Law on Accounting. Electronic invoices converted to paper ba leads invoices to serve the purpose of storing accounting documents must satisfy the provisions stated in Clauses 2, 3, and 4 of this Article.
Convert electronic invoices
Sample illustration of electronic invoice transferred on MISA meInvoice electronic invoice software
2. What conditions must a conversion contract meet?
Electronic invoices converted to paper invoices must meet the following conditions:
Reflects the integrity of the original electronic invoice content
Has a separate symbol confirming that it has been converted from an electronic invoice to a paper invoice.
Signature and full name of the person converting from electronic invoice to paper invoice
Is the conversion invoice legally valid?
According to current regulations, a converted electronic invoice has legal value when it ensures the requirements for the integrity of information on the source invoice, a separate symbol confirming the conversion, and the signature and full name of the person performing the conversion are carried out in accordance with the provisions of law on conversion of electronic documents.