Change in the Content of Electronic Invoice Registration

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On May 10, 2024, the Bac Giang Provincial Tax Department issued Official Letter 3395/CTBGI-TTHT on changing the content of electronic invoice registration.

Based on Decree No. 123/2020/ND-CP dated October 19, 2020 of the Government on invoices and documents, in the case where the Company belongs to the subject of discontinuing the use of electronic invoices with and without the tax authority’s code as stipulated in Clause 1, Article 16 of Decree 123/2020/ND-CP, then the declaration to change the content of electronic invoice registration Form No. 01/ĐKTĐ-HĐĐT issued together with Decree 123/2020/ND-CP of the company on the electronic invoice system of the General Department of Taxation is not accepted by the system. In the case where the Company issues electronic invoices with the tax authority’s code issued for each occurrence, it is not necessary to have the digital signature of the seller and the buyer.


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