Official Dispatch No.1586/TCT-CS dated May 4, 2023 of the General Department of Taxation guiding that e-invoices have an invoice signing date different from the invoice date.
According to the General Department of Taxation, if the electronic invoice for sale of goods or provision of services has a time to sign on the invoice other than the time of invoice making, if the time of signing on the invoice arises at the same time or after the time of invoice making, the prepared electronic invoice is still determined to be a valid invoice.
The seller makes a declaration to pay value added tax at the time of invoicing.
The buyer shall make a tax declaration at the time of receipt of the invoice to ensure the correct and complete form and content as prescribed in Article 10 of Decree No.123/2020/ND-CP.
