Official letter No 17657/CTHN-TTHT dated May 21st 2021 of Hanoi City Tax Department regarding to using scanned commercial invoices
The official letter quoted General Tax Department guidance as official letter No 4721/TCT-DNL dated October 13th 2017 to response to the similar case:
Hence, in case the company uses scanned commercial invoice received from foreign suppliers when purchasing goods and services
Then, “scanned” commercial invoice sent via email is NOT considered as electronic invoice and is NOT valid for bookkeeping, declaration and tax payment (item 2, Article 3, Circular 32/2011/TT-BTC)
Thus, Tax department suggest company uses original commercial invoice to bookkeeping, declare and pay tax when purchasing goods, services from foreign suppliers
