Instructions for electronic invoicing are not accompanied by the list
On August 24, 2020, the Tax Department of Bac Ninh province issued Official Letter No.2581/CT-TTHT guiding the making of e-invoices which are not accompanied by lists as prescribed in Articles 6 and 9 of the Decree119/2018/NĐ-CP of the Government dated 12/9/2018 as follows:
In principle, an e-invoice must contain all information as prescribed in Article 6 of Decree119/NĐ-CP and be stored as a data message, can look up the integrity information contained in e-invoices on the web portal of the General Department of Taxation or the web portal of the e-invoice solution provider when needed. Therefore, electronic invoices are not allowed to use lists.
In case, Company A (the seller) issues an electronic invoice for the taxi transport service to the Company B (the buyer) with the content: " Transportation costs (Attached the list of ...)", is not in accordance with the regulations. For the above-mentioned invoices, in order to be considered a valid e-invoice, the seller and the buyer must make an agreement and make an adjusted invoice under the guidance in Article 9 of Circular 32/2011/TT-BTC of the Ministry of Finance.