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blue-check Buyer’s name and TIN on invoice must be same as those on the sale contract

Official letter No. 38832/CTHN-TTHT dated August 9th, 2022 of the Department of Taxation of Ha Noi city regarding issuance of value added invoice to customers
Posted: 23/8/2022 3:16:04 PM | Latest updated: 19/9/2022 5:07:35 PM (GMT+7) | LuatVietnam: 5530 | Vietlaw: 579
VietlawOnline

The Department of Taxation of Ha Noi city notes that the presentation of name, address, taxpayer identification number (TIN) of a buyer on an electronic invoice must be carried out in accordance with the regulations at clause 5 Article 10 of Decree No. 123/2020/ND-CPstatus2 .

Accordingly, name and TIN of the buyer on the invoice must be same as those written on the sale contract already signed.

Ms Phuong Thao (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 579

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