On July 31st , 2019, Hanoi Tax Department issued Official Letter No.60008/CT-TTHT. Whereby:
If the buyer is not an accounting unit, or is an accounting unit with records and documents proving the provision of goods and services between the seller and the buyer such as: economic contracts, goods delivery slip, goods delivery and received records, payment receipts, receipts, etc., the seller shall issue an legitimate invoice, in which the buyer’s electronic signature is not necessary (except the buyer, who is an accounting unit, has an agreement about the buyer’s signature on the invoice).
