An electronic consignment note is an accounting document used to track the quantity and value of goods delivered to dealers for sale at the correct price and with commission earned.
This form is issued together with Circular No. 91/2026/TT-BTC dated June 30, 2026, and officially takes effect from July 1, 2026.
This document is prepared when the business delivers goods to the sales agent, serving as a basis for verification and issuing the official invoice when the agent sells the goods.
The person preparing the document is the materials accountant or sales accountant of the exporting unit, and it requires a digital signature for authentication before being submitted to the tax authority for verification.
