Official Letter No. 7532 / CTHDU-TTHT on e-invoicing is as follows:
In case, the Company receives an e-invoice from the sellers, but the e-invoice does not contain all compulsory contents and does not meet the prescribed conditions, it will not be considered an electric invoice. have legal validity. Electronic invoices that do not meet the conditions specified in Article 15 of Circular 219/2013 / TT-BTC dated March 31, 2013 of the Ministry of Finance are not eligible for input value added tax deduction. Regarding the contents shown on the e-invoice, the Company is requested to comply with the provisions of Article 6 and Article 8 of Circular No. 32/2011 / TT-BTC dated March 14, 2020 of the Ministry of Finance.
