The time of invoice creation is one of the mandatory contents on the electronic invoice. This information must be accurate and in accordance with regulations for the electronic invoice to be valid. However, not all users of electronic invoices know how to determine the correct time of electronic invoice creation. The following article will provide detailed instructions on this issue.
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1. Time of invoice issuance for goods sale
2. Time of invoice issuance for service provision
3. Time of invoice issuance when delivering multiple times or handing over each service item or stage
4. Invoice issuance time for some specific cases
5. Answers to some questions about invoice issuance time
5.1. Can electronic invoices be issued with a backdated date?
5.2. How much is the penalty for issuing an invoice at the wrong time?
5.3. Is it possible to deliver first and then issue an invoice later?
Time of invoice issuance for goods sale
Pursuant to Clause 1, Article 9 of Decree 123/2020/ND-CP, the time for issuing invoices for the sale of goods is as follows:
The time of invoice issuance for the sale of goods (including the sale of state assets, confiscated assets, assets confiscated to the state budget and the sale of national reserve goods) is the time of transfer of ownership or right to use the goods to the buyer, regardless of whether the money has been collected or
2. Time of invoice issuance for service provision
Pursuant to Clause 2, Article 9 of Decree 123/2020/ND-CP, the time for issuing invoices for service provision is as follows:
Time of service invoice
3. Time of invoice issuance when delivering multiple times or handing over each service item or stage
Pursuant to Clause 3, Article 9 of Decree 123/2020/ND-CP, the time for issuing invoices for service provision is as follows:
In case of multiple deliveries or handover
of each item or service stage, each delivery or handover must include an invoice for the corresponding volume and value of goods and services delivered.
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4. Invoice issuance time for some specific cases
Below is the time for issuing invoices for some specific cases as prescribed in Clause 4, Article 9 of Decree 123/2020/ND-CP.
Providing direct support services for air transport
Supply of aviation fuel to airlines
Electricity supply activities (except for the sale of electricity by power generation companies), water
Television services
Postal delivery services (including agency services, collection and payment services)
Telecommunications services (including value-added telecommunications services)
Logistic services
Information technology services (except cases 5, 6)
