Invalid electronic vouchers in tax declaration and payment
News
9/10/2018

On 17th of July, 2018, General Department of Taxation issued official letter no. 2796/TCT-DNL as guidance on usage of electronic vouchers for the purpose of tax declaration.

The company uses and stores electronic vouchers (electronic invoices) issued by foreign suppliers, and those vouchers are managed via its electronic purchasing system. However, without seller’s digital signature, such vouchers are not valid for tax declaration and payment.