Will making e-invoice in insufficient content be penalized?

I am a purchasing staff for the restaurant, after buying goods I have to get the bill to the Company. However, some printed electronic invoices only show price, incomplete information about the order. Due to not paying attention,  I was often reprimanded when handing over invoices to the accounting department. I would like to ask the Lawyer whether the issue of making e-invoice in insufficient content will be penalized or not? Thank you!

FDVN’s opinions:

Thank you for concerning and trusting in FDVN’s legal services. We have studied the law provisions to provide you with our advice. Please kindly see the answer below:

In Article 6 of Decree No. 119/2018 / ND-CP regulation E-invoice contents:

“1. E-invoices shall contain the following information:

a) Invoice title, invoice code, invoice form code, invoice number;

b) The seller’s name, address, and tax identification number;

c) The buyer’s name, address, and tax identification number (where the buyer's tax identification number is available);

d) Name, measurement unit, quantity, unit price of goods or services; amount before VAT, rate of VAT being charged, total amount with VAT calculated at specific VAT rates, total VAT amount, total sum inclusive of VAT with respect to a VAT tax invoice;

dd) Total sum;

e) The seller’s digital signature and electronic signature;

g) The buyer’s digital signature and electronic signature (if any);

h) E-invoicing time;

i) The tax authority’s authentication code, required with respect to an e-invoice with the tax authority's code;

k) Fees and charges remitted into the state budget and other related contents (if any).”

According to the above provisions, e-invoices must contain all the contents as provision of the law, if e-invoices make insufficient content as the above contents, it will be illegal and penalized according to the regulation of law.

E-invoices make insufficient content will be handled as follows:

Clause 1, Article 8, Circular 32/2011 / TT-BTC dated March 14, 2011, guiding billing e-invoices: “Billing an e-invoice means the establishment of all information specified in Article 6 of this Circular in a specific invoice format when selling goods or providing services.”

On the other hand, Clause 1, Article 11, Circular 10/2014 / TT-BTC dated 17/01/2014 guiding the sanctioning of administrative violations on invoices is stipulated as follows:

“a) A warning will be imposed on the act of failing to write enough compulsory contents as prescribed, except cases of invoices which are unnecessary writing enough contents according to the guidance of the Ministry of Finance, if such contents do not affect the determination of tax obligations and there is a mitigating circumstance.

Where organizations or individuals have issued invoices but not enough compulsory contents as prescribed, discovered, and issued new invoices themselves to amend or supplement compulsory contents as prescribed, then no sanction will be imposed.

b) A fine of between VND 200,000 and VND 1,000,000 will be imposed on the act of failing to write enough compulsory contents on invoices as prescribed, except cases of invoices which are unnecessary writing enough contents according to guidance of the Ministry of Finance.”

Hence, for the act of failing to write enough compulsory contents as prescribed, depending on the level of violations, the violations are divided into three levels with the highest fine of VND 1,000,000. Therefore, when making E-Invoice, accountants and enterprises should pay attention to the content on invoices to ensure full of legality, validity, the reputation of business, and customer benefits.

FDVN Law Firm's legal opinions regarding the request of the client base on studying legal regulations. Hopefully, FDVN's advice will be helpful to you.

Legal advisor: Ngo Thi My Tram

FDVN Law Firm

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