Each electronic invoice can only be printed once.

The Ministry of Finance is drafting a Decree regulating invoices for the sale of goods and provision of services, including many proposed contents on electronic invoices of enterprises.

The draft clearly states that enterprises and business organizations that have applied e-invoices before January 1, 2018 according to the guidance of the Ministry of Finance shall continue to apply e-invoices.

Enterprises and business organizations that are conducting electronic transactions in tax declaration with tax authorities, or economic organizations that use electronic transactions in banking activities with electronic signatures in accordance with the provisions of law; software for selling goods and services connected to accounting software, ensuring that data of electronic invoices for selling goods and providing services is automatically transferred to the accounting software (or database) at the time of invoice creation, shall use the enterprise's electronic invoices in the sale of goods and provision of services.

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Enterprises and business organizations with tax codes that are using paper invoices printed from computer systems before January 1, 2018, if meeting the prescribed conditions, can use the enterprise's electronic invoices from January 1, 2018 in the sale of goods and provision of services.

The draft also clearly stipulates the conditions for e-invoices of enterprises. Accordingly, e-invoices of enterprises must simultaneously satisfy the following conditions: There is sufficient assurance of the integrity of the information contained in the e-invoice from the time the information is created in its final form as an e-invoice.

The criterion for assessing integrity is that the information is complete and has not been changed, except for changes in form arising during the process of exchange, storage or display.

At the same time, the information contained in the electronic invoice can be accessed and used in complete form when necessary.

Sellers of goods are allowed to convert electronic invoices to paper invoices to prove the origin and source of tangible goods in circulation and can only convert once. Electronic invoices converted to paper invoices to prove the origin and source of goods must meet the regulations and must have the signature of the legal representative of the seller and the seller's seal.

Buyers and sellers are allowed to convert electronic invoices to paper invoices for the purpose of storing accounting documents in accordance with the provisions of the Law on Accounting. Conversion for the purpose of storing accounting documents must comply with specific regulations.

According to Ho Chi Minh City Law Newspaper