Please ask, what are contents of authorization contract on e-invoices in Vietnam? Please support according to the latest regulations.
According to Clause 2, Article 3 of Circular 78/2021/TT-BTC (Effective from July 1, 2022) regulating e-invoices authorization in Vietnam, in which:
2. Authorization contract or agreement
a) The authorization contract or agreement must include adequate details about the authorizing party and the authorized party (including name, address, TIN and digital certificate), information about the e-invoice issued with authorization (type, form number and reference number of the invoice); purposes of authorization; duration of authorization; methods of payment for invoices issued with authorization (including the responsibility to make payment for the invoiced goods/services);
b) The authorizing party and the authorized party shall retain the authorization contract or agreement, and present them at the request of competent authorities.
Best Regards!