Vietnam – Electronic Signature Of Buyer On Electronic Invoice.

29 March, 2016

 

According to Official Letter No. 2402/BTC-TCT dated February 23, 2016 issued by the Ministry of Finance, whether the Buyer is an accounting unit or not, if they have legitimate files and documents evidencing the provision of goods and services between the Buyer and Seller such as: Business Contract, Delivery Note, Delivery Receipts, Payment Receipts,… upon the issuance of the electronic invoice by the Seller to the Buyer in accordance with the current regulations, it is not necessary to have the Buyer’s electronic signature in the invoice.

 

The omission of Buyer’s electronic signature on the electronic invoice has to be approved by the Tax Department for each specific case.