THE MINISTRY OF FINANCE SOCIALIST REPUBLIC OF VIET NAM

------- Independence - Freedom - Happiness

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No: 2402/BTC-TCT
Hanoi, 23 February 2016
Re: Guiding the implementation of
electronic invoices

To: Provincial - level Tax Departments

Recently, the Ministry of Finance (MoF) received a number of enquiries from enterprises regarding the
implementation of the electronic signature of Buyer item on electronic invoices, pursuant to the regulations
of Circular No. 32/2011/TT-BTC dated 14 March 2011 issued by the Ministry of Finance.
On which issue, the MoF hereby provides the following opinion:
Clause 2, Article 1 of Decision No. 04/2014/ND-CP dated 17 January 2014 of the Government revising
Clause 5, Article 5 of the Decision No. 51/2010/ND-CP dated 14 May 2010 of the Government stipulates:
5. Business organizations may concurrently use invoices of different forms. The State encourages the use
of electronic invoices.
Point e, Clause 1 and 2, Article 6 of the Circular No. 32/2011/TT-BTC dated 14 March 2011 of MoF
providing guidelines on the content of the electronic invoices stipulates:
1. An electronic invoice must contain the following details:

e) Lawful e-signature of Seller; date of billing and sending the invoice. Law full e-signature of Buyer, in
case Buyer is an accounting unit.

2. Electronic invoices which are not required to contain all compulsory contents comply with separate
guidance of the Ministry of Finance.
Pursuant to the above, whether 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, Receive Vouchers, Payment Receipts upon the issuance of
the electronic invoice by Seller to Buyer in accordance with the current regulations, it is not necessary to
have Buyers electronic signature in the invoice.
Tax Department is assigned to examine and approve the omission of Buyers electronic signature on the
electronic invoice for each specific case according to Sellers circumstances.
The Ministry of Finance provides this notice for your information and implementation./.

FOR THE MINISTER OF FINANCE

Receipts: DEPUTY MINISTER
- As mentioned above;
- The Minister Dinh Tien Dung (for reporting); (signed)
- Navigos Vietnam;
- Legal Division - MoF;
- Division/Department: Policy, Legal, IT - GDT;
- Save: Clerical Dept.., GDT (VT, DNL(2b)). Do Hoang Anh Tuan