What are regulations on authorization contract or agreement for e-invoices in Vietnam? Looking forward to hearing from you soon.
Authorization contract or agreement for e-invoices in Vietnam is specified in Clause 2, Article 3 of Circular 78/2021/TT-BTC (Effective from July 1, 2022), specifically as follows:
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.
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