Note to date of e-invoice when filling tax declaration


On October 25th, 2019, Tax Department of Long An has issued Official Letter No. 2536/CT-TTHT as guidance on tax policy regarding e-invoice. Accordingly,

In case the Company has received an e-invoice from the seller but the date of e-invoice signed is later than the date of e-invoice issued or there is only the date of issue without the date of signing, then such e-invoice is valid for deducting value- added tax and determining deductible expenses for corporate income tax purpose if the prescribed conditions are satisfied. The Company shall declare related taxes based on the date of e-invoice issued.