What is e-invoice?

According to Circular 32/2011 / TT-BTC issued by the Ministry of Finance on March 14, 2011:

- Electronic Invoice (Einvoice) is file of electronic data about goods, service which is created, issue, send, receive and manage by electronics.

- Einvoice is one of 3 invoices form in Vietnam which is, printed invoice by outsource, printed invoice by enterprise and electronic invoice. Instead of issue on paper, electronic invoice is created and store on electronic device. .

- Einvoice can be tranmited into printed invoice for good transportation, manage invoice of seller or buyer.

- Electronic invoices include: export invoices; VAT invoice; bill of sale; other invoices include stamps, tickets, cards, insurance receipts ...; air freight bill, international freight bill, bank service charge receipt…, the form and content are made in accordance with international practice and relevant law provisions.

- Electronic invoices can be converted into paper invoices in the circulation of goods, managing invoices of sellers or buyers. You can learn more about electronic invoices  here.