b) Information contained in the e-invoice must be accessible and used in its complete format when necessary."

+ Article 6 provides regulations on contents of an e-invoice as follows:

“1. An e-invoice must have the following contents:

a) Name, reference number, form number and ordinal number of the invoice; Reference number, form number and ordinal number of the invoice shall comply with Appendix No. 1 of the Circular No. 153/2010/TT-BTC of the Ministry of Finance.

b) Name, address and TIN of the seller;

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d) Name of goods or service; unit, quantity and unit price of goods or service; amounts in figures and in words.

In addition to the unit price which excludes VAT, a VAT invoice must also include VAT rate, VAT amount payable, and total amounts payable in figures and in words.

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The contents specified in Point b through d Clause 1 of this Article must correctly reflect the nature and characteristics of business lines, business activities, amounts collected, and enable the identification of the buyer (or payer/user of service, etc.), the seller (or service provider, etc.), name of goods/service or payment contents.

2. Cases where an e-invoice must not contain adequate compulsory contents shall comply with specified guidelines given by the Ministry of Finance.”

- Point a Clause 2 Article 16 stipulates the date of invoice as follows:

“Date of sales invoice is the date of transfer of the right to ownership or right to enjoyment of goods to the buyer, whether or not the payment is made.

Date of a service invoice is the date of completion of service provision, whether or not the payment is made.  Where the payment is made in advance or during the service provision, the date of invoice is the date of payment.

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In case of retailing of oil and gas to regular buyers that are business entities or provision of banking or securities services, invoice shall be periodically issued under the contract signed between two parties and enclosed with the list of supplied goods or services or other documents bearing certification of two parties, but by the last day of the month in which goods are sold or services are supplied, etc.”

1/ Pursuant to the abovementioned regulations, your Company provides installation services of network infrastructure facilities, air conditioning systems, camera systems, electrical systems and other information technology systems, so your Company is required to issue e-invoices which have adequate compulsory contents specified in Article 6 of the Circular No. 32/2011/TT-BTC to buyers for using as the basis for declaring and deducting tax, and including invoiced amounts in deductible expenses when calculating CIT as prescribed.  If an invoice that must not have adequate compulsory contents is used, it must be used in accordance with regulations of law and in a manner that ensuring that the compulsory contents of the invoice shall not be hided and obscured.

2/ In principle, an e-invoice is a collection of e-data messages on goods sale or service provision, and thus the number of lines on the invoice shall be unlimited.  Because your Company provides installation services of network infrastructure facilities, air conditioning systems, camera systems, electrical systems and other information technology systems in the form of all-inclusive contracts, in which all costs of materials and labor have been included, the issued e-invoice must have adequate and detailed information about quantity of materials which must be accessible and used in its complete format when necessary as prescribed in Clause 3 Article 3 of the Circular No. 32/2011/TT-BTC (list of materials enclosed with the e-invoice is not required).

3/ In case your Company has completed the installation of network infrastructure facilities, air conditioning systems, camera systems, electrical systems and other information technology systems, the date of invoice is the date of commissioning and acceptance of the finished works, or their items, or construction/installation amounts, whether or not the payment is made.

Your Company is requested to comply with the legislative documents referred to in this document./.

DIRECTOR




Le Duy Minh