{"id":9473,"date":"2026-08-03T14:27:06","date_gmt":"2026-08-03T07:27:06","guid":{"rendered":"https:\/\/ketoan.man.net.vn\/?p=9473"},"modified":"2026-08-04T13:39:40","modified_gmt":"2026-08-04T06:39:40","slug":"ky-so-hoa-don-cham-hon-ngay-lap-hoa-don","status":"publish","type":"post","link":"https:\/\/ketoan.man.net.vn\/en\/ky-so-hoa-don-cham-hon-ngay-lap-hoa-don\/","title":{"rendered":"From July 1st, 2026, is it permissible to digitally sign invoices later than the invoice creation date?"},"content":{"rendered":"

Signing invoices later than the invoice creation date is not an uncommon situation in the practice of issuing electronic invoices, and from July 1, 2026, this issue has been clearly regulated. <\/span>Decree 254\/2026\/ND-CP<\/a><\/span><\/strong>Accordingly, businesses are allowed to digitally sign invoices later than the invoice date, but must complete the digital signing and submit the code (or transfer the data to the tax authority) to the tax authority no later than the next working day. Notably, sellers still declare taxes based on the invoice date, while buyers declare taxes based on the date they receive the valid invoice. This is a crucial difference that accountants need to understand to avoid errors in tax declaration and settlement. This article provides a detailed analysis of the legal basis, specific timelines, and practical considerations to help businesses correctly apply the regulations from the moment the Decree takes effect.<\/span><\/p>\n

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