Official document No. 2578/TCT-CS dated June 23, 2020, regarding the mandatory date for using electronic invoices.

Dear: Vinh Duc General Hospital Joint Stock Company
(Address: National)Section 1A, Dien Nam Trung Ward, Dien Ban Town, provinceQuang Nam
Tax identification number: 4000407106

The General Department of Taxation received công văn (official letter) No. 180/CV-BVVĐ dated February 26, 2020, from Vinh Duc General Hospital Joint Stock Company regarding invoices. Regarding this matter, the General Department of Taxation has the following opinion:

1. Based on Circular No. 32/2011/TT-BTC dated March 14, 2011, of the Ministry of Finance guiding the creation, issuance, and use of electronic invoices for the sale of goods and provision of services.

2. Article 18 of Circular No. 39/2014/TT-BTC dated March 31, 2014, issued by the Ministry of Finance, guiding the sale of goods and services that are not required to issue invoices, states the following:

“1. For sales of goods and services with a total payment amount of less than 200.000 VND per transaction, no invoice is required, except when the buyer requests an invoice.”

2. When selling goods or services without making invoices as guided in Clause 1 of this Article, the seller must make a list of retail goods and services. The listing must contain the name, tax identification number and address of the seller, the name of the goods or services, the value of the goods or services sold, the date of making, and the name and signature of the person who made the Statement. Where the seller pays value-added tax by the deduction method, the retail inventory must contain the criteria "value added tax" and "value added tax". Sold goods and services shall be written on the List according to the order of sale within the day (form No. 5.6, Appendix 5 to this Circular).

3. At the end of each day, the business establishment shall issue a value-added tax invoice or sales invoice recording the total amount of goods sold or services provided during the day, as shown on the total line of the statement, sign it, and keep one copy for the buyer, while the other copies are circulated according to regulations. The "Name and address of the buyer" section on this invoice shall state "retail sale without invoice delivery".

3. Clause 1, Article 4 of Government Decree No. 119/2018/ND-CP dated September 12, 2018, stipulates the principles for the creation, management, and use of electronic invoices:

“1. When selling goods or providing services, sellers (except for household and individual businesses as stipulated in Clause 6, Article 12 of this Decree) must issue electronic invoices with or without tax authority codes to buyers in the standard data format prescribed by the tax authority and must fully record the contents as prescribed in this Decree, regardless of the value of each sale of goods or provision of services.”

4. Clause 2 of Article 27 of Circular No. 68/2019/TT-BTC dated September 30, 2019, issued by the Ministry of Finance, provides guidance on transitional arrangements as follows:

2. From November 1, 2018 to October 31, 2020, in order to prepare the necessary physical and technical infrastructure for the registration, use, search, and transfer of electronic invoice data as stipulated in Decree No. 119/2018/ND-CP, while the tax authorities have not yet notified businesses, economic organizations, other organizations, households, and individuals to switch to using electronic invoices as stipulated in Decree No. 119/2018/ND-CP and as guided in this Circular, businesses, economic organizations, other organizations, households, and individuals shall continue to apply invoices as stipulated in Decree No. 51/2010/ND-CP dated May 14, 2010, Decree No. 04/2014/ND-CP dated January 17, 2014, and other relevant documents. Instructions for implementing Decree No. 51/2010/ND-CP and Decree No. 04/2014/ND-CP.”

Based on the above regulations:

– From November 1, 2018 to October 31, 2020, while the tax authorities had not yet notified the Company to switch to using electronic invoices according to Decree No. 119/2018/ND-CP and Circular No. 68/2019/TT-BTC, the application of invoices was carried out according to Decree No. 51/2010/ND-CP, Decree No. 04/2014/ND-CP, Circular No. 39/2014/TT-BTC and Circular No. 32/2011/TT-BTC.

– From November 1st, 2020, the application of electronic invoices will be implemented according to Decree No. 119/2018/ND-CP and Circular No. 68/2019/TT-BTC.

To implement the Law on Tax Administration No. 38/QH14/2019, the Ministry of Finance is drafting a proposal to the Government to replace Decree No. 119/2018/ND-CP regulating electronic invoices and documents. Once the Government issues a Decree regulating electronic invoices and documents in accordance with Law on Tax Administration No. 38/QH14/2019, the provisions of that Decree will be followed.

The General Department of Taxation has provided its opinion for the information of Vinh Duc General Hospital Joint Stock Company./.