On September 30, 2019, the Ministry of Finance issued Circular 68/2019 / TT-BTC guiding the implementation of Decree 119/2018 / ND-CP providing for electronic invoices when selling goods and providing services. Circular 68/2019 / TT-BTC takes effect from November 14, 2019.
Accordingly, at Point dd, Clause 1, Article 3, digital signatures (CKS), electronic signatures of sellers and buyers on e-invoices are prescribed as follows:
– In case the seller is an enterprise or organization, the seller’s CKS on the invoice is CKS of the enterprise or organization; In case the seller is an individual, use an individual’s CKS or an authorized person.
– In case the purchaser is a business establishment and the buyer and seller agree upon the purchaser’s satisfaction of the technical conditions for digital signature and signing on the electronic invoice made by the seller, the buyer shall sign Numbers, digitally sign on invoices.
– In case of electronic invoices do not necessarily have CKS, electronic signatures of the seller and the buyer comply with Clause 3 Article 3 of this Circular.
The promulgation of Circular No. 68/2019 / TT-BTC aims to guide businesses who are declaring in the form of electronic invoices, and ensure this activity is carried out properly and consistently.