An electronic signature is the information that accompanies that data; can be understood as an electronic seal of a business.

The electronic signature is an inseparable part of the e-invoice, helping to authenticate the e-invoice as belonging to the issuing electricity unit.

An electronic certificate is a data message issued by an organization providing electronic signature authentication services to confirm that the agency, organization, or individual being authenticated is the person signing the electronic signature.

Electronic certificates used to sign electronic invoices ensure:

– Anti-repudiation by the signer

– Ensure the integrity of electronic invoices during storage, transmission and reception

Electronic certificates have a limited validity period and can be canceled or revoked by the electronic certificate service provider.

Currently, to save time, costs and reduce overload at state agencies, electronic transactions through digital signatures (tokens) are gradually becoming popular. 6 benefits of digital signatures include:

1. Electronic tax payment: If previously, businesses had to pay taxes directly at the State Treasury, now, businesses only need to use a digital signature to transfer money from their bank account to the State Treasury according to online form.

2. Declare social insurance: Reporting increases, decreases, salary adjustments for employees… to social insurance also becomes faster.

3. Declare customs procedures: For import-export companies that need to carry out many customs-related procedures, using digital signatures is an effective way to save time and costs.

4. Online tax declaration: From procedures related to tax authorities such as submitting license declarations, submitting quarterly reports, financial statements… to documents submitted to the Department of Planning and Investment such as changing the content of business licenses, all are available. Can be done online with digital signature.

5. Business registration: If you have experience with establishment procedures, submitting documents online with a digital signature is a way to optimize time and costs.

6. Online banking transactions: For all online banking transactions with state agencies, businesses can use digital signatures to perform transactions quickly without having to go online. Receiving offices/transaction locations.

Besides the uses of digital signatures, businesses need to keep in mind a few things when using digital signatures as follows:

1. Register full information: When registering to buy digital signatures, businesses should write down accurate and complete information such as: contact phone number, company email address. At that time, all activities related to digital signatures will be notified to businesses via email, helping to optimize information control.

2. Ensuring the use of digital signatures: Enterprises can only use digital signatures to conduct transactions with organizations and state agencies. Digital signatures cannot be used to deduct money from a company account to a personal account. Therefore, businesses can be completely assured about the level of security when using digital signatures.
If you have any questions related to digital signatures or any other services of Hung Thinh, please contact Hung Thinh immediately for free consulting support.

According to Article 3, Circular 32/2011/TT-BTC issued on March 14, 2011.

Electronic invoice is a collection of electronic data messages about the sale of goods and provision of services, created, created, sent,
received, stored and managed by electronic means. Electronic invoices are created, created and processed on the computer system
of
The organization has been granted a tax code when selling goods and services and is stored on the computers of the parties in accordance with the law on
electronic transactions.

Electronic invoices include: Export invoices; VAT invoice; bill of sale; Other invoices include: stamps,
tickets,
cards, insurance receipts…; Air freight receipts, international transportation fee receipts, banking service fee collection documents…, form and content are prepared according to
international practices
tand
legal
regulations. related

Electronic invoices ensure the principle: invoice numbers can be determined according to the principle of
continuity
and chronological order, each invoice number is guaranteed to be created and used only once.

Invoices issued in paper form but processed, transmitted or stored electronically are not
electronic
invoices.

An electronic invoice is legally valid if it simultaneously satisfies the following conditions:

– There is a sufficiently reliable guarantee of the integrity of the information contained in the electronic invoice from the time the information is created in its
final form,
the electronic invoice.

– The criterion for evaluating integrity is that the information is complete and has not been changed, other than changes in form that arise during the exchange,
storage or display
of electronic invoices.

– Information contained in electronic invoices can be accessed and used in complete
form when necessary.
Electronic invoices must meet the following contents:

+ Invoice name, invoice symbol, sample symbol, invoice serial number; Invoice symbols, sample symbols,
and serial numbers on invoices comply with the provisions
in Appendix No. 1 of Circular No. 153/2010/TT-BTC of the Ministry of Finance.

+ Name, address, tax code of the seller;

+ Name, address, tax code of the buyer;

+ Name of goods and services; Unit of calculation, quantity, unit price of goods and services, amount of money recorded in numbers and words.
For value-added invoices, in addition to the unit price line, which is the price without value-added tax, there must be a line Value-added tax rate,
value-added tax amount, total amount to be paid in numbers and words.

+ Electronic signature as prescribed by law of the seller; Date, month, year of preparation and sending of invoice.
Electronic signature as prescribed by law of the buyer in case the buyer is an accounting unit.

+ Invoices are expressed in Vietnamese. In case foreign words need to be added, the foreign words are placed on the right
in parentheses ( ) or placed immediately below the Vietnamese line and are smaller than the Vietnamese words. The numbers recorded above Invoices are natural numbers: 0,1,2,3,4,5,6,7,8,9;
After the thousands, millions, billions, billions, there must be a sign (.); If you write a number after the units digit,
you must place a comma (,) after the units digit.

Before creating an electronic invoice, the organization creating an electronic invoice must make a decision to apply an electronic invoice,
create an electronic invoice template, and prepare a notice to issue electronic invoices according to the form of Circular 32. /2011/TT-BTC
to send to the tax authority directly managing it in paper documents or electronically via the tax authority’s e-mail portal.

Documents for notification of issuance of electronic invoices for the first time include:

– Prepare notice of issuance of electronic invoices (according to form No. 2, Appendix issued with Circular 32/2011/TT-BTC)

– Decision to apply electronic invoices according to Form No. 1, Appendix issued with Circular 32/2019/TT-BTC

– Create a sample invoice in the correct format and send it to the buyer, with a digital signature

Before preparing the dossier, businesses should contact the tax management officer to find out in what form the tax management
department receives the dossier to prepare accordingly.

Note: After 2 days of sending the notice, if there is no response from the Tax Authority, businesses are allowed to use electronic invoices according to the issuance notice.
Businesses can look up the notice and submitted
invoice sample at http://tracuuhoadon.gdt.gov.vn

Electronic invoices do not have the concept of connection. The invoice issuer (seller), the invoice recipient (buyer) and the Tax Authority also exploit data on a single electronic invoice.

Send directly to the seller according to the electronic invoice transmission method agreed between the two parties such as via Email

Send through the system of an intermediary organization providing electronic invoice solutions

For customers who are individual customers or retail customers and
do not need
to use electronic invoices to declare taxes, it is not necessary to electronically sign the received electronic invoice.

For customers who are businesses or accounting units that need to use electronic invoices to declare taxes,
they must
electronically sign the received electronic invoice for the invoice to be considered a complete electronic invoice.
and is legal
and usable to tax authorities.

For purchase invoices of electricity, water, and telecommunications,
the customer does not necessarily
need the buyer’s signature and the seller’s seal. The invoice is still considered a legal invoice and accepted by the Tax agency.

There are also some special cases where the seller asks
the tax authority for permission so that the buyer does not need to digitally sign the invoice.

For ease of use for businesses, Hung Thinh supports maximum costs of implementing electronic invoices.
Customers who need to use electronic invoices please contact
Hotline:0794 986 579 or REGISTER via email: ktdv .hungthinh@gmail.com