What are contents of authenticated e-invoices generated from POS cash registers in Vietnam?

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Question date: 29/09/2022

Please ask: What are contents of authenticated e-invoices generated from POS cash registers  that is digitally connected to tax authorities in Vietnam? Looking forward to support from the new regulations. 

    • According to Clause 3, Article 8 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), regulations on authenticated e-invoices generated from POS cash registers that are digitally connected to tax authorities in Vietnam, in which:

      3. An authenticated e-invoice generated from a POS cash register that is digitally connected to tax authorities shall have the following contents:

      a) The seller’s name, address and TIN;

      b) Information about the buyer, if requested (personal identification number of TIN);

      c) Name of good/service, unit price, quantity and payment price. If an organization or enterprise pays taxes according to credit-invoice method, the selling price exclusive of VAT, VAT rate, total VAT payable, and total amount payable exclusive of VAT;

      d) Issuance date of the invoice;

      dd) Code of the tax authority.

      Best Regards!

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    "This English translation is for reference purposes only and not a definitive translation of the original Vietnamese texts"

    LEGAL BASIS OF THIS SITUATION
    • Article 8 of Circular 78/2021/TT-BTC Download
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