On September 27, 2022, Hanoi Tax Department issued Official Letter No. 47147/CTHN-TTHT, thereby:
In case the Company applies e-invoices as prescribed in Decree 123/2020/ND-CP, the time of e-invoicing shall comply with the provisions of Article 9 of Decree 123/2020/ND-CP. E-invoices must ensure full contents including e-signatures of sellers as prescribed in Article 10 of Decree 123/2020/ND-CP. In case the issued e-invoice has the time of digital signature on the invoice being different from the time of invoice issuance, the time of tax declaration is the time of invoice issuance as guided in Clause 9 Article 10 of Decree 123/2020/ND- CP
