NEWSLETTER SEPTEMBER 2022
Value-added Tax (“VAT”) Declaration of E-invoice of which date of issuance is different from date of digital signing On 27 September 2022, Hanoi Tax Office issued Official Letter No. 47147/CTHN-TTHT regarding the declaration of VAT e-invoices of which date of issuance is different from date of digital signing. Details are as follows: In case a company issues VAT e-invoices according to Decree No. 123/2020/ND-CP, the invoice issuance date shall observe Article 9 of Decree No. 123/2020/ND-CP. The e-invoices must include all required contents (including the seller’s digital signature) as prescribed in Article 10 of Decree No. 123/2020/ND-CP. In case an...