As prescribed at Decree No. 123/2020 / ND-CP on invoices and documents
Eliminate the regulation on applying e-invoices from November 01, 11
Decree 123/2020 / ND-CP has repealed Clauses 2 and 4, Article 35 of Decree 119/2018 / ND-CP of the Government on the mandatory application of e-invoices from November 1. 11.
The application of electronic invoices is encouraged before July 01, 07
According to Decree 123, the Government encourages agencies, organizations and individuals that meet the conditions for information technology infrastructure to apply the provisions on electronic invoices and documents of this Decree before July 1. / 7.
What do businesses need to do about their invoices?
How businesses have been using invoices without a tax code?
Because Decree 123 takes effect from July 1, 7, businesses and economic organizations have announced the issuance of pre-printed invoices, self-printed invoices and electronic invoices without the code of the tax agency. , or have registered for the application of electronic invoices with the tax authority's code, purchased invoices from tax authorities before the date of this Decree will continue to be used until 2022/30/6 and carry out the procedures. procedures for invoices under the provisions of Decree 2022/51 / ND-CP and Decree No. 2010/04 / ND-CP of the Government on invoices for selling goods and services.
What if the tax authority requests a conversion but cannot afford it?
From the date of this Decree to June 30, 6, if the tax authority notifies that the business is converting to apply electronic invoices, but the business has not yet met the technological infrastructure. information, but continue to use paper invoices then business establishments send invoice data to the tax agency according to the form, along with the value added tax return.
Database of electronic invoices
The Tax Authority will build data on invoices of businesses to put into the invoice database and post them on the web portal of General Department of Taxation to serve the search of data on invoices. .
New business case established
For new business establishments established during the period from the date this Decree is issued to June 30, 6, in case the tax authority notifies the business establishment to apply e-invoices according to regulations. In this Decree, business establishments shall comply with the guidance of the tax office.
If the conditions for information technology infrastructure are not satisfied but the application of paper invoices is still applied, it shall be applied to business establishments as prescribed in Decree 51 and Decree 04 of the Government.