On May 21st, 2021, Hanoi Tax Department issued Official Letter No. 17657/CTHN-TTHT, whereby:
Pursuant to Clause 2 Article 3 Circular No. 32/2011/TT-BTC issued by the Ministry of Finance, scanned copies of commercial invoices which are received by email shall not be considered as e-invoices. Thereby, the enterprise must use the original invoice for accounting, declaring, and paying tax when buying goods and services from suppliers through the electronic system.
