Replacing paper invoice with electronic invoice is an inevitable trend, in a dynamic economy.

According to Circular 32/2011/TT-BTC guiding the creation, issuance and use of e-invoices for goods sale and service provision, e-invoices shall be created, billed and processed in the computer system of an organization having a tax identification number upon sale of goods or provision of services and stored in computers of involved parties under the law on e-transactions.

In general, SMEs are afraid of using e-invoices as SMEs are still limited in using information technology, so they are not interested in using e-invoices.

Until year-end 2017, this issue is still new to Vietnam enterprises; and some regulations are continuously being issued to instruct the implementation clearly.

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