Nowadays, the use of electronic invoices instead of paper invoices is chosen by many businesses because of its convenience and speed. However, in some cases, electronic invoices need to be converted into paper invoices to store or prove the origin of goods. So how should that conversion be done?
E-invoice is a collection of electronic data messages about the sale of goods and provision of services, which are created, made, sent, received, stored and managed by electronic means.
E-invoices are created, made and processed on the computer system of the organization that has been granted a tax code when selling goods and services and stored on the computers of the parties in accordance with the law on tax payment. electronic transactions.
- Cases of converting e-invoices to paper invoices
In case 1, the seller of goods may convert an electronic invoice to a paper invoice to prove the origin of the tangible goods during circulation and can only convert one (01) time. In this case, it must be signed by the legal representative of the seller and sealed by the seller.
Case 2, Buyers and sellers may convert e-invoices into paper invoices to serve the storage of accounting documents in accordance with the provisions of the Law on Accounting 2015.
- Conditions for converting e-invoices to paper invoices
E-invoices converted to paper invoices must fully satisfy the following conditions:
– Fully reflect the contents of the original e-invoice;
– Having a separate symbol confirming that it has been converted from an electronic invoice to a paper invoice;
– Signature and full name of the person who converts the e-invoice to the paper invoice.
- Legal value of converted e-invoices
Converted e-invoices are legally valid when they ensure the integrity of information on the source invoice, their own signature certifying the conversion, and the signature and full name of the person performing the conversion. comply with the law on electronic document conversion.
- Separate symbol on converted invoice
A separate symbol on an invoice converted from an electronic invoice to a paper invoice includes the following information: the text distinguishing between the converted invoice and the original electronic invoice – the source invoice (specify ” INVOICES COVERED FROM ELECTRONIC INVOICE”); full name and signature of the person being converted; conversion time.
- Convert e-invoices to multi-page paper invoices
Pursuant to the provisions of Article 19 of Circular No. 39/2014/TT-BTC, when selling goods and services, if the list of goods and services is more than the line number of some invoices, the seller may You can make multiple invoices or choose one of two forms:
– The seller writes consecutively many invoice numbers;
– Sellers may use lists to list the types of goods and services sold together with invoices.
Accordingly, in case of converting e-invoices to paper invoices, where the invoice is displayed on more than one page above, the first part of the back page of the invoice will display: the same invoice number as on the first page (due to the same invoice number as the first page). automatic level calculator); the same name, address, tax code of the buyer, the seller as the front page; same form and invoice symbol as front page; accompanied by a note in unsigned Vietnamese “tiep by previous page – page X/Y” (where X is the page number and Y is the total number of pages of that invoice).” Instructions in Official Letter No. 2806/TCT-CS 2018.
Legal grounds:
– Circular 32/2011/TT-BTC;
– Circular No. 39/2014/TT-BTC.
