On May 15th ,2020, Hanoi Tax Department issued Official Letter No. 36240/CT-TTHT. Whereby:
When issuing E-invoices, the Company has to make a complete list of goods and services sold to ensure that the information contained in E-invoices is accessible and usable in a complete form when necessary in compliance with Clause 3 Article 3 in Circular No.32/2011/TT-BTC issued on March 14th ,2020 by the Ministry of Finance. On the other hand, if the Company issues E-invoices with an insufficient list of sold goods, services and enclosed with a paper-based list of goods, services that are not displayed on the E-invoices, these invoices will not be valid due to provisions of E-invoices.
