According to regulations, the time of making e-invoices when selling goods or providing services is the time when the ownership or right to use goods is transferred to the buyer. The date of completion of the service provision, regardless of whether or not payment has been received.

Vung Tau Tax Agent Co., Ltd reflected that, in the process of providing tax advice to businesses, some units received electronic invoices for purchase, at the target signed by the Company with a tick mark but not has the target date of signing, other mandatory criteria are still sufficient according to regulations.

Regarding this issue, The General Department of Taxation replied as follows:

Pursuant to Article 7, Article 15 of Decree No. 51/2010/ND-CP dated May 14, 2014 of the Government regulating e-invoices and invoicing; Clause 2, Article 16 of Circular No. 39/2014/TT-BTC dated March 31, 2014 of the Ministry of Finance guiding the making of invoices; Articles 6 and 8 of Circular No. 32/2011/TT-BTC dated March 14, 2011 of the Ministry of Finance guiding the contents of e-invoices and e-invoice making; Article 6, Article 7 and Article 35 of Decree No. 119/2018/ND-CP dated September 12, 2018 of the Government providing for e-invoices when selling goods or providing services, in principle, cases applying e-invoices according to Decree No. 51/2010/ND-CP, Circular No. 39/2014/TT-BTC, Circular No. 32/2011/TT-BTC, the time of e-invoicing when selling goods and service provision shall comply with the provisions of Clause 2, Article 16 of Circular No. 39/2014/TT-BTC.

Accordingly, for the sale of goods, it is the time when the ownership or the right to use the goods is transferred to the buyer, regardless of whether money has been collected or not; for service provision is the date of completion of service provision, regardless of whether money has been collected or not.

When making an e-invoice, it must contain all the contents of the e-invoice as prescribed in Article 6 of Circular No. 32/2011/TT-BTC.

From November 1, 2020, the application of e-invoices shall comply with the Government's Decree No. 119/2018/ND-CP dated September 12, 2018 and guiding documents.