A sales invoice is an electronic document used to detail the list of goods and services sold when the number of items exceeds the number of lines displayed on an original invoice.
The form is applied based on Circular No. 91/2026/TT-BTC issued on June 30, 2026, officially effective from July 1, 2026, to replace Circular 32/2025/TT-BTC.
Businesses use this form alongside invoices when selling batches of mechanical goods, construction materials, or in retail supermarkets with extensive product catalogs.
The person who issues the invoice is responsible for preparing this statement and digitally signing it to synchronize the data structure attached to the main invoice.
