If the seller chooses to use the electronic invoice when selling goods or providing services, the seller is responsible for informing the buyer about the electronic invoice format and method of transmission electronic invoices as agreed upon by the seller and the buyer.

Hung Thinh Quarry Joint Stock Company (in Ha Tinh Province) is using electricity from Ky Anh Power Company. Previously, the electricity industry sent notice and electricity bill, after receiving the bill, the Company paid to the electricity supplier.

At present, when the Electricity industry uses electronic invoices instead of paper invoices, the Company sees that the delivery of electronic invoices to customers meets some of the following shortcomings:

Every month, the electricity buyer must go to the address: cskh.npc.com.vn to look up the monthly electricity bill, after the result of the notice the buyer must transfer electricity amount according to the notice, and must wait a few days to get it. Can look up electronic invoices. However, if the buyer has not paid, the buyer cannot receive (download) the electricity bill.

Through receiving and responding system to businesses ‘recommendations, the Hung Thinh stone exploiting JSC would like to ask, Electricity industry does not deliver (download) electronic invoices to customers in case the buyer has not paid in accordance with the regulations (the company have no history of electricity debt)?

Regarding this issue, General Department of Taxation - Ministry of Finance gives the following opinions:

At Point a, Clause 2, Article 16 of the Ministry of Finance's Circular No. 39/2014 / TT-BTC dated  March 31, 2014, guiding the making of invoices: “Date of invoice for activities of supplying electricity and water for daily life, telecommunication and television services shall be performed within the next seven (7) days at the latest from the date the electricity or water consumption is recorded on the meter ... ".

In Clause 1, Article 4 of Circular No. 32/2011 / TT-BTC of March 14, 2011 of the Ministry of Finance, the principles of use and conditions of organizations creating e-invoices are as follows:

“A seller that chooses to use e-invoices for goods sale or service provision shall notify a buyer of the format of its e-invoices. the mode of transmission and receipt of e-invoices between the seller and buyer (specifically direct transmission from the seller's system to the buyer's or billing and transmission to the buyer through the intermediary system of the e-invoice solution provider).”.

Electronic invoices can be sent directly or via intermediaries

Clause 2, Article 8 of Circular No. 32/2011 / TT-BTC guides the forms of sending electronic invoices:

- “Directly: The seller (e-invoice creator) bills the e-invoice in its e-invoicing software, gives its e-signature in the invoice and directly transmits it to the buyer's system by the mode agreed between the two parties. When the buyer is an accounting unit, it gives its e-signature in the received e-invoice and transmits the e-invoice with e-signatures of both parties to the seller by the mode agreed between them.

In case the buyer of goods or services is an accounting unit, the buyer shall digitally sign on the electronic invoice received and transmit the electronic invoice with sufficient electronic signatures on both sides to the seller by the method of transmission and receipt. Electronic invoice agreed between the two parties.

- Through an intermediary e-invoice solution provider:

The seller (e-invoice creator) accesses the e-invoicing system program of the intermediary e-invoice solution provider to create and bill the e-invoice in this program or inputs the e-invoice data created in the seller's internal system in the intermediary e-invoice solution provider's system for sending the e-invoice with the seller's e-signature to the buyer through the provider's system.

When receiving the e-invoice with the seller's e-signature. a buyer being an accounting unit gives its e-signature in this invoice and sends the invoice with e-signatures of both parties to (he seller through the intermediary e-invoice solution provider's system”.

Based on the above provisions, if the seller chooses to use electronic invoices when selling goods or providing services, the seller shall notify the buyer of the electronic invoice format and method of transmission electronic invoices as agreed upon by the seller and the buyer.

Payment term is under a civil contract agreement between seller and buyer.