According to Mr. Phan Hoang Tan, referring to Document No. 1586/TCT-CS dated May 4, 2023, issued by the General Department of Taxation, regarding the VAT declaration based on electronic invoices issued by the seller, for cases where the electronic invoice has a different creation date from the signing date, "The buyer should declare the tax at the time of receiving the invoice, ensuring compliance with the prescribed form and content as stipulated in Article 10 of Decree No. 123/2020/ND-CP issued by the Government."

Mr. Tan's company received an electronic invoice with an invoice creation date of April 30, 2023, but the digital signature date on the electronic invoice is May 1, 2023. So, should Mr. Tan's company declare the VAT of this invoice in the April 2023 tax period or the May 2023 tax period?

The Ministry of Finance provides the following response:

Based on Article 3 of Decree No. 123/2020/ND-CP dated October 19, 2020, issued by the Government, which regulates invoices and documents:

"Article 3. Interpretation of terms

... 7. Legitimate invoices and documents are invoices and documents that comply with the prescribed form and content as stipulated in this Decree."

Article 10 of Decree No. 123/2020/ND-CP regulates the content of invoices.

Based on the guidance of the General Department of Taxation in Document No. 1586/TCT-CS dated May 4, 2023.

Based on the above regulations, in the case of Mr. Tan's company as the buyer receiving an electronic invoice for the sale of goods or provision of services, which has a digital signature date later than the invoice creation date, the issued electronic invoice is still considered valid. The buyer should declare the VAT at the time of receiving the invoice, ensuring compliance with the prescribed form and content as stipulated in Article 10 of Decree No. 123/2020/ND-CP issued by the Government.

It is recommended that Mr. Tan refer to the actual situation and compare the relevant legal documents to comply with the regulations correctly.

If there are any further difficulties during the implementation, it is suggested that Mr. Tan provide the relevant documentation regarding the issues and contact the tax authority directly for specific guidance.