Did You Know: The Meaning Of Symbols On Electronic Invoices - How To Read Electronic Invoices In The Basic Way

We often see in each top and right corner (or in recognizable locations) of electronic invoices (e-invoices) a series of symbols, including letters and numbers representing the basic information of the invoice, such as: The invoice has the code of the tax authority (TA) or not, the year of the invoice, the type of e-invoice has been used, etc. Basically, each such string will contain two main components, with the first digit belonging to the e-invoice form and the remaining 6 symbols being the e-invoice symbol, from left to right.

This following below is the meaning of e-invoice form and 6 symbols next to the form written on the e-invoice, based on Points a and b, Clause 1, Article 4 of Circular 78/2021/TT-BTC regulating the form of e-invoice and the symbol of e-invoice, concretely:

E-invoice form number

The character of e-invoice form comprises a natural number from 1 to 6, to reflect the type of e-invoice, specifically:

1. - No. 1: Value-added e-invoice (VAT);
2. - No. 2: Sales ID of e-invoice;
3. - No. 3: E-invoice to sell public assets;
4. - No. 4: E-invoice when selling state reserves;
5. - No. 5: Other e-invoices are electronic stamps, electronic tickets, electronic cards, electronic receipts or electronic documents with other names but having their content of e-invoices as prescribed in Decree 123/2020/ND-CP;
6. - No. 6: Electronic documents are used and managed as invoices, including delivery notes cum electronic internal transportation, goods delivery notes sent to sell electronic agents.

E-invoice symbols

E-invoice symbols are a group of 6 characters including letters and numbers to reflect detailed information about the type of e-invoice, such as TA code, year of invoice, etc. These six (06) characters are specified as follows:

- The first character: (01) A letter C or K. Accordingly, "C" is the e-invoice having TA's code, "K" is the e-invoice without TA's code;

- The next two characters: (02) Arabic numerals representing the year of the e-invoice. These two characters are identified by the last 2 digits of the calendar year.

For instance: If the year of establishment of the e-invoice is 2024, the next 2 characters need to be filled will be 24.

- A successive character: (01) A letter which specified as T, D, L, M, N, B, G, H represents the type of used e-invoice, categorically:

1. + Letter T: Applicable to e-invoices registered for use by enterprises, organizations, households and business individuals with Tax authorities;
2. + Letter D: Used for invoices selling public assets, invoices selling state reserves, or specific e-invoices which do not necessarily have some criteria registered and used by enterprises and/or organizations;
3. + Letter L: E-invoices are issued by the TA for each occurrence;
4. + Letter M: E-invoices are initiated from cash register;
5. + Letter N: Delivery notes cum electronic internal transportation;
6. + Letter B: Stock delivery notes for sale of electronic agents;
7. + Letter G: Appropriate for electronic stamps, tickets and cards which are VAT invoices;
8. + Letter H: Applicable to electronic stamps, tickets and cards as sales invoices.

- The last two characters: determined by the seller according to their management needs.

In case the seller uses multiple e-invoice forms in the same type of invoice, use the last two characters above to distinguish different invoice forms in the same type of invoice. If there is no management need, let them be YY;

Read E-Invoice

- There are some examples of identifying the contents of e-invoices via characters of the e-invoice form number and the e-invoice symbols:

+ "2C18TBB" – is a sales invoice, with the code of the TA, made in 2018 and is an e-invoice signed by enterprises, organizations, business households and individuals for use with Tax authorities;

+ "1K24DAA" – is a VAT invoice, without the code of TA, made in 2024 and is a special e-invoice which does not necessarily have some mandatory criteria by used and registered enterprises and organizations;