Official Dispatch No. 1586/TCT-CS dated May 4, 2023 of the General Department of Taxation guiding tax declaration for electronic invoices with a digital signing time different from the time of invoice creation.

In case an electronic invoice for selling goods or providing services has been issued with a digital signing time that is different from the time of invoice creation, then if the digital signing time on the invoice arises at the same time or after the time of invoice creation, the issued electronic invoice is still determined to be a valid invoice:

- The seller declares and pays VAT according to the time of invoice creation;

- The buyer declares tax according to the time of receipt of the invoice, ensuring the invoice is correct and complete form and content as prescribed in Article 10 of Decree No. 123/2020/ND-CP of the Government.